Free Essay

Applied Business Project

In: Business and Management

Submitted By kristia
Words 12225
Pages 49

“Criticism, like rain, should be gentle enough to nourish a men’s growth without destroying his roots”
Frank A. Clark

I would like to thank my academic advisor, Gordon Holyer for his patience and kind guidance through various stages of the project. Through his suggestions and valuable advice the project grew in scope, gained necessary clarity and professional delivery. The benefit and help provided by Gordon Holyer is best summarized in the opening quote above for which I thank him wholeheartedly.
Furthermore, I would like to show my appreciation for Vancouver Island University faculty for seamless transition from classroom to work settings. To my Internship Coordinator Nattallie Tessier my sincere gratitude for your tireless commitment and unwavering support.
Last but not least, I would like to show appreciation to my Internship Mentor Carrie Linegar for giving me this internship opportunity at BC Wheelchair Basketball Society. I will always remember the experience as wonderful and it was genuine pleasure learning from you.
Without of the collective support of all individuals involved I would not have completed this project.

Milan Azanjac
565 582 699

Table of Contents
Acknowledgements i
List of Acronyms iv
1-1. Company Profile 1
1-2. Goals and Objectives of the Applied Project 1
2-1 Environmental Analysis 3
2-1-1. Economic segment 3
2-1-2. Social-Cultural Segment 4
2-1-3. Technological Segment 5
2-1-4. Legal Segment 5
2-2. Industry Environment Analysis 6
2-2-1. Threat of New Entrants 6
2-2-2. Bargaining Power of Buyers 7
2-2-3. Bargaining Power of Suppliers 7
2-2-4. Threat of Substitute Products 8
2-2-5. Rivalry among Competitors 8
2-3. Value Chain Analysis 10
3-1. Redesigning Internal Reporting Procedures 12
3-2. Donor Platform 14
3-2-1. Donor Profile 15
3-3. Internet Presence 17
3-4. Forming Partnerships with Other Businesses and Universities 18
3-5. Recruitment of Athletes 20
4-1. Accounting/Reporting System 23
4-2. Donor Platform 25
4-3. Establishing Long Term Partnerships 26
Appendix A – Donor Request Letter A
Appendix B Comparative BCWBS Income Statement 2009, 2008 & 2007 D
Appendix C Comparative BCWBS Income Statement 2011 & 2010 G

List of Acronyms
BC – British Columbia
BCWBS – BC Wheelchair Basketball Society
BCWSA – BC Wheelchair Sports Association
CIC – Charity Intelligence Canada
CRA – Canadian Revenue Agency
GDP – Gross Domestic Product
NPO – Non Profit Organization
NPS – Non Profit Sector
VIU – Vancouver Island University
List of Tables and Graphs
Table 2-1 Canadian Macroeconomic Indicators
Table 2-2 Internal Value Chain Activities
Table 3-1 Five Year Financial Breakdown
Graph 4-1 Option Generation Urgency vs Priority

List of Figures
Figure 2-1 2006 Census Immigration Data Vancouver vs Canada
Figure 2-2 Porters Model of Competitive Forces
Figure 2-3 BC Donor Rate by Organizational Type
Figure 2-4 BCWBS Value Chain
Figure 3-1 BCWBS Reporting System
Figure 3-2 BCWBS Financial Breakdown
Figure 4-1 Expense Template
Figure 4-2 Bank Deposit Template
EXECUTIVE SUMMARY BC Wheelchair Basketball Society (BCWBS) is a Not for Profit Organization (NPO) receiving funding from public and private sources to facilitate and popularize wheelchair basketball activities within British Columbia. The objective of the project was to assist BC Wheelchair Basketball Society (BCWBS) implement changes leading to higher organizational efficiency. The three main issues addressed dealt with reorganizing the financial reporting structure, establishing a donor template and creating suggested partnerships with businesses and educational institutions. The situational analysis has shown positive trends with bright economic outlook in the province2 and great understanding of legal environment in which the organization operates. The weaknesses were recognized in the technological aspect with lacking connections between social media and the main webpage. The socio-cultural analysis demonstrated the need for the organization to establish greater presence with minority groups within Metro Vancouver. Addressing the accounting needs was achieved by designing templates in Excel with built in formulas and imported accounts from the accounting software Simply Accounting. The new system was implemented resulting in decrease of redundancies and increase in organizational efficiencies. Utilizing Porter’s five force model, it became evident BCWBS is in a favourable position compared to other competitors within the industry. However, generating additional funds from in kind donations was an area in which BCWBS underperformed. A piloted project is currently underway designed to produce additional and stable long term revenues generated through monthly donations. The literature review suggested a transparent approach13and Figure 3-1 BCWBS Financial Breakdown illustrates the allocation of funds generated over a five year period. Figure 3-1 BCWBS Financial Breakdown

Furthermore, a recommendation of establishing long term partnerships with business and educational institutions will benefit the organization. The added value related to business clusters is experienced by small organizations in various industries19. The potential benefits associated with strategic partnerships BCWBS can form with educational institutions are vast. With these partnerships BCWBS will receive extra help and interns will gain valuable real life experience applying theoretical knowledge into practice. BCWBS is in the process of expanding services branching out internationally as well. The two projects currently in the works will allow top athletes to participate in prestigious wheelchair basketball league in Las Vegas, Nevada and other tournaments within United States. Strategically the organization is establishing a network by connecting BCWBS to wheelchair basketball programs in Seattle and Tacoma, Washington. With commitment to excellence and willingness to change BCWBS will be a perspective player within the Non Profit Sector (NPS) for years to come. SECTION 1 – INTRODUCTION
1-1. Company Profile
BC Wheelchair Basketball Society (BCWBS) is a Not for Profit Organization (NPO) providing support and promoting wheelchair basketball within British Columbia. BCWBS is registered with the Canadian Revenue Agency (CRA) since 1983 and has notable alumni the likes of Terry Fox and Rick Hansen to name a few. The organizational revenue has varied from $480,000 to $574,000 over the past 5 years and supported a full time staff of four. The Managing Director is an individual who grew with the organization and is the central figure coordinating business activities. She has firsthand knowledge of the sport as a player and is a great administrator as well. The rest of the employees compose of a Project Coordinator, Provincial Coach and part-time Bookkeeper.
BCWBS hosts athletic events providing both athletic development opportunities and serving as an awareness vehicle for recruitment of new athletes and volunteers. Through various volunteering opportunity BCWBS is also capable of building community capacity and awareness. Large events, like the upcoming 2012 National Wheelchair Basketball Championships, require volunteers and support staff addressing the considerable workload. Through these interactions volunteers contribute to overall success of the event while simultaneously experiencing professional skills development. BCWBS collects revenues through governmental and provincial loans, fundraising activities and donations. The collected funds are then dispersed to various programming activities and used for covering administrative costs associated with them.

1-2. Goals and Objectives of the Applied Project
The objective of the project was to assist BCWBS implement changes leading to higher organizational efficiency. After careful examination of organizational environment it was determined that addressing issues related to inter-organizational reporting, establishing a donor platform and building relationships with businesses and educational institutions will be most beneficial for BCWBS.
First off, the current system in place is heavily dependent on actions of the Managing Director. Therefore, implementing certain procedures will help improve organizational communication and transparency especially when it comes to allocation of governmental grants. A unified accounting platform consisting of various standardized excel sheets was designed and implemented as a process of monitoring the use of these grants. The new system will reduce redundancy and manual work associated with tracking distribution of grants. Furthermore it will also increase organization effectiveness by reducing time necessary to manufacture financial reports and generate financial analysis.
Secondly, with the creation of a donor platform BCWBS will secure the necessary portion of operating revenues from in kind donations. Last year a specialized sports marketing company evaluated BCWBS business environment and provided recommendations. It was suggested current and former alumni of the organization are most likely source of generating additional revenues. The analysis of current data related to donor behavior in British Columbia was combined with related literature review resulting in a target donor letter (Appendix A). BCWBS is currently piloting a project which will be designed at targeting these individuals and securing greater funds in the form of donations.
The third component of the project considers the organizational need to further develop partnerships with community businesses and educational institutions. The non profit cluster in which BCWBS currently operates is not fully utilized by the organization. Furthermore, establishing connections with educational institutions will allow BCWBS to further develop communities while addressing current needs.


2-1 Environmental Analysis
With a detailed environmental analysis of all elements surrounding BCWBS a clear picture of conditions in which the organization operates emerged. The four main components of the analysis are economic, socio-cultural, technological and legal segments. Environmental analysis is important to determine possible weakness or strengths within BCWBS and also examines other factors related to opportunities or threats.

2-1-1. Economic segment
The economic segment will start with the examination of Canadian macroeconomic indicators. Vital information on the province of British Columbia and the metropolis area of Vancouver will also be discussed. Examining the Gross Domestic Product GDP – Canada is considered to be the 9th largest economy in the World1 . Better overviews of key economic parameters are summarized in Table 2-1 bellow.
Table 2-1 Canadian Macroeconomic Indicators Source: Canada is rebounding from the world financial crash of 2008 which is evident analyzing data in Table 2-1. The rising GDP and dropping unemployment further strengthen the claim. The last two quarters have recorded a slightly negative GDP growth, but the economy is considered stable and was capable of reducing national deficit. The situation in British Columbia is good with strong signals of future improvements. Data collect suggests real GDP in British Columbia increased by 4% in 2010 supporting an increase in total employment by 1.7% over the previous year2 . Work BC predicts an increase in employment by 1.7% per year until 2020 while predicting reduced unemployment rate of 5.2 percent by the end of 20202 .
BCWBS has a perspective future as the economic outlook for the province is bright. The governmental support received by BCWBS is directly related with the economy and it should be maintained at current levels. The potential increase in the number of donors is a strong possibility as the predictions show more people will be employed in British Columbia.

2-1-2. Social-Cultural Segment
Cultural diversity is one of the main components of Canadian society and life. The diversity of life is even more pronounced in Metro Vancouver compared to Canada as whole which is illustrated in Figure 2-1 bellow.
Figure 2-1 – 2006 Census Immigration Data Vancouver vs Canada Source: Statistics Canada, 2006 Census The figure above confirms percentage wise there are twice as much immigrants in the Metro Vancouver Area as there are in Canada. BCWBS database of registered members does not show a high number of immigrants within the program. The organization should be aware of these facts and establish connections with various cultural organizations across Metro Vancouver. The cultural and ethnic organizations could serves as a source of recruitment and possibly down the line as avenues generating additional revenues.

2-1-3. Technological Segment
According to Statistics Canada internet access in British Columbia is increasing, in 2005 it was 69.3%, two years later in 2007 it was at 77.6% and the latest data available in 2009 at 85.4% of residence having access to the internet3. BCWBS has a website for conveying important information to wheelchair basketball community. The organization handles registrations, memberships and fees manually by project coordinator contacting, collecting and charging participants. The organization needs to streamline procedures by offering online registration, a system which will automatically contact individuals and provide directions on payment methods. The website could be further integrated with social media marketing. The organization has a tab allowing members to follow BCWBS on Twitter. The main page is missing a link which would connect the users to BCWBS Facebook fan page. The general public awareness for both of these social sites is at 87%, however in 2011 Facebook has 500 million users compared to 105 million using Twitter4 . Connecting the Facebook fan page and the organizational main page will allow BCWBS better accessibility to their members, increased flow of information combined with efficient marketing and promotions.
2-1-4. Legal Segment
The legal environment will analyze sensitivity of BCWBS to possible changes in the law. The three main avenues of revenue are government funding, charitable donations and additional earned income. The complexity of the legal environment and how funds are allocated are complicated and confusing for many NPO’s. According to a survey 68% of charitable organizations viewed current legislations as obstacles hampering generation of additional revenues5 . CRA imposes strict regulations requiring NPO’s to disperse 80% of the charitable revenues in the subsequent year6. This stipulation is a serious problem for small organizations relying on governmental support, as administrative costs and fundraising activities are not considered charitable actions.
BCWBS is able to balance the books well and cover the administrative costs from revenues received through other sponsorships and loans, but as research above has shown these constrains impede development of many NPO’s. Furthermore, the Managing Director reviews the legislative changes to stay on top of new developments, unlike the 33% of respondents to the survey who had no knowledge on new regulations5 . BCWBS is also familiarized with the regulatory systems in other countries through various interactions with foreign teams and athletes. The current system by which Census Canada collects information could be improved allowing NPO’s like BCWBS to view the different levels of disability amongst the population in Canada. The specifics of this problem and potential actions BCWBS could take are explained in 3-5. Recruitment of Athletes.
2-2. Industry Environment Analysis
Since its introduction in 1980’s Porter’s Five Forces model was used by many organizations to assess the competitive forces within the industries in which they operate. Using the framework of Porter’s work represented in Figure 2-2 identified to BCWBS major forces fuelling competitive rivalry within the Non-Profit Sector (NPS) in Canada.
2-2-1. Threat of New Entrants
The capital requirements to start up a NPO are generally low. BCWBS provides various programs and services which dictate additional organizational expenditures. For example, storage units for equipment and office space to coordinate daily activities are costs associated with wide program offerings. Furthermore, specialized basketball wheelchairs used by athletes are expensive and were collected over the years through governmental donations and/or individual purchases. In case an organization decides to compete with BCWBS it will require a substantial sum of capital. BCWBS currently receives various funds and grants from both provincial and federal government. Therefore limited governmental budget and current agreements with BCWBS further minimize the threat of new entrants. In general BCWBS is competing for additional funds and community support with charitable organizations in other sectors as well. The capital requirements might be lower allowing for an increase in NPO indirectly competing with BCWBS for donations and funds.
2-2-2. Bargaining Power of Buyers
BCWBS is a service based organization; it does not produce any products and does not receive substantial revenues on selling the service it offers. The price of inputs is important to the bottom line and BCWBS strives being fiscally responsible with donations received. However the price of inputs is not crucial to the core operations of BCWBS. The equipment purchased has a high degree of differentiation, but no regulations are in place protecting local suppliers and forcing BCWBS to purchase equipment locally. The same can be said for other electronic equipment, computers, office equipment and vehicles currently owned by BCWBS. Therefore, one can conclude the bargaining power of suppliers is low.

2-2-3. Bargaining Power of Suppliers
Most recipients of the programs offered by BCWBS are in the mainland area. Organizing events in this area are characterizes with higher attendance and lower costs. Wheelchair basketball activities regionally are associated with a higher cost. BCWBS is dedicated to providing services and popularizing the sport throughout the province and does not make decisions solely based on profitability. However, one can classify the participants in the mainland area as having higher bargaining power and more influence on BCWBS than the participants in rural areas. BCWBS evaluates feedback and differing opinions received from participants through online surveys and taking input and recommendations seriously. In summation, it is safe to conclude that the bargaining power of buyers is moderate or low, as ultimately BCWBS decides on overall merit and disbursement of programing funds.

2-2-4. Threat of Substitute Products
Evaluating potential of substitute products within the NPS could be observed in two ways. First off, substitute products could be viewed as funding opportunities lost to other charitable organizations. For example, there are individuals inclined to donating funds to religious purposes, others contribute toward issues related to human rights and animal lovers advocate for the voiceless in our society. All of the causes for which NPO are raising funds are good in nature, but a finite number of donors combined with growing number of charitable organizations equals a high threat for substitute products.
Secondly BCWBS offers services for both for able bodied individual and persons with varying levels of disability. There are other recreational and fitness options available for able bodied individuals to pursue. Wheelchair sports besides basketball are also offering several alternatives for disabled individuals related to recreation and competition. The disabled individuals can remain physically active enjoying sports as wheelchair rugby, wheelchair tennis and wheelchair athletics. The availability of athletes to freely choose which option suits their lifestyle best indicates threat of substitute products is high.

2-2-5. Rivalry among Competitors
Statistical measurements collected from CRA were analyzed to determine density of rivalries among competitors in the NPS. According to CRA’s database, 85,000 organizations are registered as NPO’s7 in Canada comprising a compact and competitive business environment. Moreover, as the number of NPO’s continues cultivating, so will the rivalry amongst competitors within the NPS.
The people living in British Columbia support a wide range of NPO’s. It would be misleading to concentrate solely on the number of firms in a specific branch of the industry in order to determine the competitive force. A better method would be to analyze the donor rate and which branch of the industry receives most support. The graphical representation of the findings is presented on the following page in Figure 2-3.
Figure 2-3 BC Donor Rate by Organizational Type.

Source: The segment in which BCWBS competes receives only 13% of total donations made by British Columbian’s. The largest portion of donations goes to organizations associated with health and hospitals. With a marketing plan emphasizing the health benefits members participating in wheelchair basketball activities receive could lead to higher levels of donations. Furthermore stressing the partnerships currently in place with rehabilitation centers and hospitals could be viewed positively by donors as well. To further increase the competitive forces within the industry switching costs are practically non-existent as the donors are not obligated in supporting a specific organization. However, customer loyalty is strongly felt at BCWBS. Many former donors still provide a consistent support to the organization both financially or through volunteering. All of the forces analyzed above reveal BCWBS might be in a favourable position compared to others within the industry. The organization should be aware there are few obstacles present as well. With the average industry profitability dropping as the result of more organizations competing for donations BCWBS will have to increase operational efficiencies and marketing efforts. The organization will have to stay consistent with their values and refocus its marketing efforts to attract more revenues from the donors contributing to health and hospitals sectors. This sector is the underlying driver of the industry in British Columbia and is figuratively four times larger than sport and recreation sector.

2-3. Value Chain Analysis
BCWBS is dedicated to transferring funds received from governmental agencies and donors to participants of the sport. The organization is small in size with Managing Director at the center of it. Creating an accurate value chain analysis will start with identifying internal activities within BCWBS. The next step will be determining which activities can be strategically grouped and related to BCWBS costs and revenues. BCWBS offers an assorted array of services to the wheelchair basketball community in the province, and Table 2-2 on the following page lists the essential activities.
Table 2-2 Internal Value Chain Activities
Promoting Sports and Healthy Living Providing Leadership Development of Wheelchair Basketball Membership
Youth Programs Fundraising Grant Applications Communication
Program Development Other activities Administration Corporate Partnerships
Events Hosting Marketing Development of Coaches Provincial Team Enhancement
Development of Athletes Equipment Purchasing and Maintenance Development of Referees Regional Development and Integration

The table indicates there are four major activities which can be strategically grouped: funding, development, programs and administration. For example, various programs dealing with development of athletes, coaches, referees, wheelchair basketball, and regional development could all be grouped as a development activity. Not all activities in this group have equal importance for BCWBS and their athletes and funding is allocated accordingly. However, for further growth the organization needs sustainable development of program offerings. Figure 2.4 graphically represents the strategically linked activities and their integration.
Successful implementation of developmental activities requires administrative functions that are aligned with these objectives. Therefore administration and sub-groups of supporting activities are important for BCWBS to maintain market competitiveness. The proper administrative setup at BCWBS allows most efficient allocation of funds. Furthermore, literature suggested improvements related to the stakeholder engagement, Board of Directors and overall organizational effectiveness are discussed in Section 5. The developmental and administrative function cannot be performed efficiently without proper funding. Therefore grant searching and fund applications are important activities for any NPO. Organizational skills related to researching and tracking corporations and foundations are neatly kept in BCWBS records. Furthermore, Managing Director has set of dates labeled on the calendar indicating the deadlines by when grant applications have to be submitted. Other sub activities related to funding are following up with personalized thank you notes, indicating funds allocations, and maintaining good relationships with funding organizations. There are governmental grants awarded to NPO’s based on the sports success in international competitions. To produce best athletes program design and reliable performance measurement are key factors for success. BCWBS has few athletes that are currently members of the Canadian National Wheelchair Basketball team. Governmental funding is further distributed to provincial players strictly based on their latest results and achievements. Systematic approach for development is embedded in high performance programs which are structured competitively. Individuals born with a disability have an opportunity to progress from ground level starting with youth development then followed with opportunities to compete at various City Leagues across the province. The City Leagues also serve as a place of competition for able bodied athletes and individuals with recent injuries. From these competitions the best players are selected to the Provincial team which operates on its own budget. The “cream of the crop” or the best players from the BC Provincial Team are then selected to represent Canada in world competitions. The overall structure at BCWBS is complex because of the various functions it offers to their members. From one point programs have to be designed to be fun, exciting and able to generate interest and commitment from individuals. On the other hand the program has to be competitive and driving athletes development and fostering competitions on highest levels. With its current value chain BCWBS is capable of addressing and serving different member needs.

3-1. Redesigning Internal Reporting Procedures
The current reporting system at BCWBS is time consuming focused on manually withdrawing accounting data from Simply Accounting software. The issues associated with inter-fund processing are also complicated to track for non accounting personnel. Inter-fund processing occurs when capital from one fund is used to cover an expense in another fund. The complications of these transactions are also experienced by the bookkeeper in a form of a four way entry. For example, the Gaming fund can be used to cover some expenses in the Let’s Play fund. The data entry requires the bookkeeper to debit expense and credit accounts payables. However when the transfer of capital occurs the transaction creates a four way entry:
Let’s Play Fund Gaming Fund Debit: Accounts Payable Debit: Let’s Play Credit: Gaming Fund Credit: Cash

Simply Accounting software allows these transactions to be processed as an inter-company transaction but as the complexity and number of loans increase so will the inter-fund processing. There are specialized accounting software’s which are designed directly to suit the needs of NPO’s8and address issues related with recording and tracking fund allocations. As the number of grants keeps increasing and BCWBS keeps offering new programs the complexity of tracking will increase and purchasing the specialized accounting software would be recommended. BCWBS receives federal and provincial grants in order to manage and support various projects and programs. It is not unusual to have a grant funding multiple projects and there are also cases where a project is sponsored by multiple funds. To add to the complexity the Managing Director has to report to organizations who have issued those funds. The format of the report is different from what is currently used by the organization for internal reporting. Therefore a new system was devised eliminating unnecessary manual work associated with identifying relationships between grants, projects and costs. Working collaboratively with the bookkeeper a discovery was made allowing linkage of project allocations with budgets and expense accounts. These actions were performed using the Simply Accounting software, by going inside the project ledger and adding budgets as project. The tweaks to the current reporting procedures will allow the Managing Director to present reports to the Board and governmental organizations without having to manually search and allocate expenses to specific projects.
Furthermore, a budgeted template was also given to project coordinators and coaches keeping a detailed track of transactions related to certain projects. The template includes drop down boxes with identical projects, grants and expense codes to those currently present within the Simply Accounting software. With a simple excel formula BCWBS personnel will be able to track how much of the designated amount is still available. The visual representation of the process is present on the next page in Figure 3-1.
Figure 3-1 BCWBS Reporting System 3-2. Donor Platform
BCWBS is in a process of establishing a donor platform generating a steady stream of additional funds for the organization. The volunteer activities are an important part of NPO’s9and at BCWBS there is no shortage of volunteers and individuals who are committed to helping. However, collecting monetary donations is an area BCWBS need identifying gaps and addressing those gaps accordingly. There are specialized software options available, designed to integrate and coordinate fundraising activities of NPO’s. BC Wheelchair Sports Association (BCWSA) a parent company of BCWBS, recently went through a similar process and chose the Giftworks Software. The software has capabilities of effortlessly managing the donor database, issuing tax receipts with donor address attached, and gathering up to date analytical data. The similarity of projects and overall needs between the two organizations provides a strong signal BCWBS should use the same software. Another important task will be to set-up a separate Visa or MasterCard account for this project. Currently all Visa or MasterCard donations intended for BCWBS are forwarded to BC Wheelchair Sports Association. This creates additional work for the bookkeeper ensuring BC Wheelchair Sports Associations revenues are not credited as the money is directly processed through to BCWBS. Establishing an independent account through Moneris Solutions is necessary for reporting purposes and managing point of sale transactions. The Giftworks software and an independent Moneris Solutions account are the backbone of the project, but as important is the research conducted on potential donor behaviors. BCWBS will have to understand the issues donors face, and address those concerns with a letter requesting additional support. Furthermore, highlighting a success story related to the causes which is currently underfunded could serve as a way to entice donors to sign up on monthly basis.
3-2-1. Donor Profile The donor demographics of British Columbian’s indicate behaviors of giving less to organizations or nothing at all solely based on the NPO’s approach10. Therefore the way in which BCWBS should approach the key stakeholders will determine overall success rate of the project. There are also factors to be understood on why donors give to NPO’s. The main reason for donating is still closely correlated with an inner sense of generating intrinsic or private benefit11. This claim matches with the previous report conducted for BCWBS by a firm specializing in sports marketing. The findings suggested current athletes, former alumni and previous donors will be the groups most likely to support BCWBS. The intrinsic private benefits will be greatest for people who have been or still are involved with the sport. With increasing competition amongst NPO’s sending out newsletters and waiting for donations to arrive is not most efficient method of generating additional funds. Two main issues which should be in fact form will address transparency and efficiency. Charity Intelligence Canada (CIC) is an organization dedicated to establishing benchmarks and better guidelines for potential donors. CIC’s goals are to promote organizations which most efficiently use donor funds for product/services they provide12. As large charitable foundations like Bill and Melinda Gates and Dell Foundation started opening their books and providing transparency it would seem logical that smaller NPO’s should follow suite13. Unfortunately with this new trend many potential donors will deduct the administrative expense percentage from the total to determine how efficiently their funds are being used. This method could be very deceiving in determining efficiency of NPO’s.
The donations these organizations are receiving are not same in proportion to what their administrative expenses are. Furthermore a NPO “may, in fact, be an efficient fundraiser without effectively directing resources to the cause”14. In other words some NPO’s are better at collecting funds which in turn minimizes administrative costs by increasing overall revenues. As the result administrative costs are low without actually efficiently implementing funds and serving the cause. Nevertheless, literature review supports disclosing the financials in a pie chart is important part of both being transparent and showing financial responsibility. The Figure 3-2 depicts the use of donations by BCWBS in the previous 5 years.
Figure 3-2 BCWBS Financial Breakdown

Source: Table 3-1 Five Year Financial Breakdown
The steady increase in allocation of funds towards programing activities is evident over the past three years. This indicates BCWBS was able to increase efficiencies even as the revenues decreased. Most notable change occurred between fiscal years 2009 and 2010 when revenue dropped by 25 %. The visible increase in the administrative cost can also be attributed to the decline in revenue BCWBS experience in 2010. Comparing percentages between 2009 and 2010 it would seem additional administrative cost are result of BCWBS sluggish performance. What actually occurred was a reduction of administrative costs from $193,791.54 in 2009 to $188,731.97 in 2010. Therefore a reduction in administrative cost by 2.3% was achieved depicted in Table 3-1.
Table 3-1 Five Year Financial Breakdown Revenues Administration Programing Net Income/Loss
2007 $ 539,715.41 $ 148,343.75 $ 357,470.39 $ 33,901.27
2008 $ 557,236.22 $ 201,632.28 $ 327,322.32 $ 28,281.62
2009 $ 643,944.28 $ 193,791.54 $ 265,213.62 $ 184,939.12
2010 $ 480,139.27 $ 188,731.17 $ 300,988.49 $ (9,580.39)
2011 $ 574,868.25 $ 139,697.75 $ 432,319.42 $ 2,851.08
Source: Appendix B and Appendix C BCWBS Comparative Income Statements
3-3. Internet Presence
BCWBS has an internet presence with their main webpage ( and further supported by separate Facebook fan page and a Twitter account. The three pages are not mutually linked and connected. On the main webpage there is an option for people interested to follow BCWBS on Twitter but there is not a link provided for Facebook. Linking these two pages will allow BCWBS to build awareness, branding and generate additional revenue. These three attributes are also ranked as top priorities for NPO’s of all sizes according to American Marketing Association15. BCWBS is an established NPO with a successful track record of achievements over the past 28 years. This accomplishment would not be possible without a reciprocal relationship with their donors. However this fact is also alarming as research points out the trend of donors being engrossed by newer charities16. The practices and procedures as it relates to donor retention at BCWBS are almost identical to suggestions of research articles across the industry. Implementing certain search engine optimization techniques will help BCWBS establish greater presence on the internet. This project could be conducted by a future intern interested in marketing and promotions through social media. The web-pages of NPO’s are currently not generating high levels of community involvement, but when it comes to fundraising17 they are a really effective tool if used properly. Focusing on the issues described above, BCWBS can improve their web visibility and generate greater internet presence for members and general public alike.
3-4. Forming Partnerships with Other Businesses and Universities
BCWBS is a small NPO with current human capital stretched thin on daily business activities. For example, projects discussed in the previous paragraph related to the Facebook Page, internet optimization, and providing updates will require organizational resources which are currently unavailable. BCWBS should try to position itself in a way where non core functions of the business are maintained while providing valuable skills to other individuals starting out their careers. Vancouver Island University (VIU) has a mandatory 16 week internship requirement for MBA candidates in order to graduate and successfully complete the degree. The internship is the last component of the degree, meaning the students proved to have mastered the knowledge offered to them in class lectures. VIU has two intake sessions, potentially offering two periods during the year when the internships could start. Depending on BCWBS needs an internship job add could be proposed with one of the internship coordinators at VIU. As the result both BCWBS will get the extra help and the VIU intern will gain valuable real life experience where he/she can put their theoretical knowledge into practice. The FirstStar building which BCWBS calls home is a perfect cluster of sport relating NPO’s. The friendly environment is pervasive through the hallways, the shared cafeteria and restrooms. However there are many activities necessary which are missing or not practiced in order of increasing the efficiency of the NPO’s cluster. Business clusters can be attributed to the creation of mega industries in California’s Silicon Valley18 and also helping out small business like the Amish communities19 in Ohio.
The easiest way to define clusters would be as a “geographic concentrations of companies and institution in a particular field20“. The FirstStar building provides office spaces for many athletic NPO’s which may be serving different clientele but are very similar in goals of promoting healthy lifestyle. There are commonalities in the value chains of organizations working in this loosely structured cluster. The organizations within this cluster could be organized better experiencing the full range of benefits associated with business clusters. One simple example which could be easily improved is the number of various curriers constantly picking up or dropping off packages and mail. The purchasing power of the group would be significantly greater than individual and the group can negotiate a better price. The NPO’s could also manage together office supplies like computers, office furniture, printing supplies, envelopes and pens. Actions like these would increase organizational efficiency by reducing the bottom line associated with costs.
Furthermore most of these organizations have specialized knowledge in particular areas, and sharing these information will ultimately strengthen the members. The shared environment will also foster trusting relationships while ironically at the same time increasing competitiveness. As Michael Porter, Nobel Laureate for Economic said “without increased competition the cluster will fail”20 . The companies in the cluster through shared technologies and knowledge will be able to distinguish themselves amongst the current and growing competitors within the industry. As mentioned earlier, it is hard to establish unified measures for productivity amongst different NPO’s. The creation of a cluster will increase competition and cooperating ultimately resulting in increased productivity of all members involved in this business community.
Involvement with community and business does not necessarily need to stop only within the cluster. There are other organizations BCWBS could potentially develop long term relationships with. BCWBS currently has a paid contractual agreement with Xentel a marketing company which runs fundraisers for BCWBS. The relationship between these two companies can be viewed as a form of Cause Related Marketing (CRM). As the result of the mutual relationship companies are able help themselves and help others21. With the Olympic and Paralympic games approaching, chances of attracting a large organization as a sponsor would be higher. The goal should be to have a corporation commit a percentage of their sales toward supporting wheelchair basketball or wheelchair sports in general. The potential donor corporation can enhance their reputation in the public while simultaneously providing funds and popularizing wheelchair sports. The customers ultimately feel satisfied knowing their purchase is also supporting a great cause22.
First step would be identifying corporations within British Columbia which have done well financially in the previous few years and would be able to financially support this campaign. Once a pool of suitable candidates is gathered a profile should be developed regarding the current organizational community involvement and their marketing campaign. A targeted partnership proposal should outline common aspirations of these two companies to serve and develop the wheelchair sporting community. The exposure of Paralympic sports is growing and large corporations such as Visa, Nike and McDonalds are specifically targeting their marketing advertisements23. BCWBS should use the current momentum, willingness of large corporations to sponsor Paralympic athletes and upcoming Olympic year to make a high profile corporate partnership.

3-5. Recruitment of Athletes
Recruitment of athletes is a complex topic involving many issues associated with political system currently in place and the methodology used by Canadian Census. The main issue is that varying levels of disabilities are group together. Analyzing data is problematic for organizations like the BCWBS trying to recruit new athletes and extend their program offering. The disabled group consists of individuals with varying ages and severe levels of disabilities. Due to the conditions many people in this group are unable to be actively involved with a sport. Currently most of the athletes within the BCWBS came directly through the GF Strong Rehabilitation Center which provides services to individuals affected with brain and spinal cord injuries24.
A recommended strategy to combat this problem and start building support for the future changes would be involving parents and athletes in the youth programs. This is a great opportunity to start building relationships with school boards in the Metro Vancouver area and through the province. The current wheelchair basketball athletes and their parents can pass the brochures, materials and pamphlets to administrators within the schools about various programs available for kids with movement impediments. In the future the school faculty will be familiarized with the program offering of BCWBS and help transition children to a healthier lifestyle.
The parents of youth athletes are most affected with not enough programs being offered for their children. In many cases services offered by BCWBS are not know to general public or to families and individuals with disability. Political system is Canada is democratic and as such can be considered as a participatory sport. BCWBS in collaboration with all other NPO’s within the Firststar building can start a petition asking changes in procedures at Census Canada. The parents and children can help by gathering signatures during parent teacher meetings, schools, church gatherings or even at places of work. It would be most effective way of gathering grass root support and presenting to elected legislators there are enough people interested in seeing changes. Countries like Australia25are offering specialized collection of information to NPO’s classifying the severity of disability. NPO’s in Australia are able to contact individuals and present various program offering, health alternatives and services. As the result the system is able to efficiently connect families and individuals with disabilities to organizations providing healthy lifestyle services. This type of model is what BCWBS and all other NPO’s working with disability should strive at making a possibility within Canada.

The thorough examination of options generated for BCWBS presents possible alternatives and actions organization can take. An effective way of determining organizational priorities is by rating these options using a matrix diagram. The two axes on the graph will measure each options Priority and Urgency as they relate to BCWBS organizational goals. The graph 4.1 demonstrates how the discussed options from the previous section match up against the two selected criteria of urgency and priority.

4-1. Accounting/Reporting System
For the day to day actions of BCWBS it is most important to tackle the current inefficiencies within the inner reporting systems. Three major areas concerned were analyzed and templates were created. First of all the cost reporting will be conducted from the cost expense excel sheet (Figure 4.1).
Figure 4.1 - Expense Template The template allows the user to manually select the account numbers from a drop box. With this feature the user can quickly and easily identify the account which should be credited, and assign if the cost was related to programing or administrative functions. The list of expense accounts names and numbers was exported from Simply Accounting to keep uniformity of reporting. Furthermore the project column allows expenses attachment to the projects. Operating as a NPO, BCWBS has a right to reclaim portions of both GST and HST expenses. The bookkeeper had to manually calculate the rebate and enter the amount into Simply Accounting. With a hardwired excel formula this is now done automatically and will help remove redundancy from bookkeeper’s workload. The collection of donations and registrations was also done manually by Managing Director, Coaches and Program Administrators. The Bank Deposit Template (Figure 4.2) was created to help out with this process as well. The account number at the top corresponds to the two banks where funds can be deposited. The cell has also a drop box feature making it easy for the non accounting personnel to choose which account represents which bank. Secondly, on the account column a drop box is present but in a different form. The lists of accounts are the exact same numbers and titles as in the revenue section of Simply Accounting. Finally the project column (Figure 4.2) is equipped with a list of all active projects and with a click of a button adequate projects can be selected.
Figure 4.2 Bank Deposit Template As expressed earlier Managing Director needs to generate reports and presented these reports to boards of directors and/or issuers of funds. The comprehensive investigation of Simply Accounting software revealed a possibility to display project allocations as budgets. The Managing Director can now export the specific project and report on the data to the various governing bodies. The feature allows for easily and quick segmentation of projects, viewing costs accumulated and depicting remaining funds available within each project. The template will be useful not only to track where the funds are going, it will also delegate the responsibility to subordinates for monitoring availability of funds. In the past Managing Director had to constantly remind or update subordinates on specific projects and now that energy can now be used on different organizational tasks.

4-2. Donor Platform
Referring to Graph 4.1 the next task that should be given priority relates to the establishment of a Donor Platform. The expectations agreed between the intern and the Managing Director was to lay a strong foundation for others to carry on. The market research described in Section 3 (Donor Profile) combined with the literature findings provided directions BCWBS should take in attempts to generate additional donations. The donor request letter (Appendix A) was constructed based on those recommendations and will be mailed out to current BCWBS athletes and alumni. The letter highlights a success story and relates to the main cause for which BCWBS requires additional funds in order to improve its services. The goal is to ask for automatically renewed monthly donations. The amount asked per individual will vary on their previous donations and only donors above the $100 level will be contacted. On the bottom of the page there will be three options, to sign up as a $10, $20 or other amount on which the donor can decide. As discussed earlier including the financials (Figure 3.1) with a brief description on how the money will be used is recommended in order to generate long term commitment. BCWBS should follow up with the monthly donors sending a specialized letter semi annually expressing gratitude, indicating the level of funds collected and how they have helped BCWBS achieve targeted goals.
4-3. Establishing Long Term Partnerships
The main recommendations addressing BCWBS current organizational needs are presented above. The four month time period in which this project was conducted required attention toward issues affecting the organization in the short term. From the long term perspective it would be beneficial for BCWBS to build relationships with educational institutions and community business. A possible partnership with VIU’s MBA program will guarantee a highly educated level of students which will not add to the bottom line of the organization. BCWBS would be able to bring “new blood” through the organization every few month, gaining necessary help and valuable advice on existing situations. The interns will use their educational and professional experiences to possibly generate new adaptive ways for BCWBS additional improvement.
Furthermore, the benefit for BCWBS would not stop there as the interns can also help with the daily workload, fundraising, planning and organization of events. The speed at which technology is improving dictates high possibility future interns will further develop the current donor program. The constant and rapid advances in technology and software development could also bring significant changes to the current accounting templates which were designed during the project. Ultimately a system will be created where young and highly educated individuals get an excellent opportunity to put their knowledge to practice and in the process enhance BCWBS organizational efficiencies.


As demonstrated earlier in the project measuring effectiveness and efficiency of NPO’s is very tricky and hard. The financial bottom line is in many cases the method by which companies in private and public sector determine operating efficiency. In these settings it is possible numerically to determine if performance is decreasing as a lack of sales or if the additional increase in costs are eating up revenues. With NPO it is harder to determine these parameters as revenues in many cases are not directly related to the quality of service. However, reviewing the literature few methods emerged suggesting procedures to be used as indicators of organizational effectiveness. For example Sowa at el26 devised a multilevel, multidimensional and structurally integrated model claiming it to be simple and flexible. The hierarchical model provides statistical reporting on various levels, but model’s complexity combined with in depth knowledge of interpreting statistical data make it user unfriendly. Findings like these when combined with Baruch and Ramalho’s27 claims of not enough research done on NPO’s effectiveness illustrates difficulty of discovering appropriate academic materials. In the absence of hard models to serve as a measuring stick for effectiveness of NPO’s, the literature did find many softer theories which can be beneficial. BCWBS serves the wheelchair basketball community through British Columbia and offers a variety of programs and support. The level and degree of efficiency can be measured by the involvement of key stakeholders. Patton28 suggests if an organization is able to fulfill the mission efficiently it will be able to engage stakeholders and work together toward accomplishing mutual goals. Generating enthusiasm and involvement from the people who are or have been through the BCWBS programs will test organizational effectiveness. The response rate of contacted donors will provide the organization with numeric and quantifiable results related to stakeholder involvement which can further be used as a benchmark in analyzing organizational effectiveness.
Monetary involvement should not be the only measurement use by BCWBS when it comes to engagement of stakeholders. The stakeholder involvement should be strategically aligned with BCWBS long term objectives while simultaneously providing professional development for individuals involved. The stakeholders come from all walks of life, and are filled with various time constraints, responsibilities and obligations. Therefore a lacking engagement of stakeholders can be the result of time restrictions. It is possible to offer a superior service and still have a lower stakeholder involvement, or that stakeholder involvement and organizational efficiency have a weak correlation. Conversely organization should take actions if stakeholder’s engagement is weak due to a lack of meaningful opportunities. Balser and McClusky29 suggest the engagement of stakeholders is the main factor separating effective and underperforming NPO’s. Beneficial reciprocal relationships and open communications with stakeholders are encouraged. The open communications especially as it relates to financial transparency and accountability was already discussed. In regard to stakeholder relationships BCWBS established a closely knit community over the past 28 years of operation. Further research suggests “using a consistent rationale based on serving the public trust is perceived as a part of effective NPO management”29 . The importance of enhancing the public welfare is embedded in BCWBS mission statement and all other activities the organization provides. BCWBS should strive to allow meaningful opportunities to generate involvement allowing for personal development of key stakeholders. The goal of these opportunities should be to increase the future employability of individuals involved. Therefore meaningful participation combined with enhanced employability can provide BCWBS with additional benefits.
First of all, chances of establishing a long term productive relationships are enhanced as individuals would feel personal development and professional growth. On the other hand, if the individual is preoccupied with their new work the chances of favorable response to a donor request will be higher. The effective NPO’s are able to employ these strategies utilizing the additional help provided by stakeholders and in the process develop a pool of highly employable stakeholders. Volunteering opportunities that provide highest accolades on personal resumes are usually related to positions on the Board of Directors. The stakeholders in this group work together steering the organization toward prosperity. The research suggests there is a definitive correlation between the Board of Directors of NPO’s organizational effectiveness30 . Furthermore emotional commitment of board members had a strong correlation on overall effectiveness of the board31 . The length of tenure, frequency of board meetings attendance and the hours dedicated to the organizations are the leading factors that generate emotional commitment.
The lack of emotional commitment can often be related to the inefficiencies associated with the size of the board. Research on this topic indicates a negative relationship in managerial control and effectiveness on larger boards32 . The decision making process can become cumbersome and sluggish as the numbers of directors increases. BCWBS Board of Directors constitutes of six members providing valuable and varied opinions while maintaining productivity and engagement. The ability to provide varying options is directly related to the degree of diversity amongst the members of the board. Board of Directors at BCWBS composes of a sports administrator, finance manager, accountant, marketing specialist, an athlete and communication specialist. The expertise of these professionals benefits BCWBS address current issues methodically with perspectives from different organizational functional areas. Research also suggests increased performance of organizations with a diverse Board of Directors8 . The structure, operation and governance of the Board of Directors at BCWBS mirrors recommendations collected from the literature review. The importance of overall stakeholder engagement and potential strategies designed to increase participation of main stakeholders should be addressed by the Board of Directors and implemented by BCWBS personnel. With proper system in place BCWBS will be able to assist with personal and professional development of stakeholders while benefiting from an increased level of participation.


The international context of the project is vast. Even though the organization receives funding domestically, international travel accounts for a significant amount of programing expense. The Provincial Coach is in process of designing strategies for improvement and development of wheelchair basketball athletes in the North-West region. The geographic region is composed of the state of Washington on United States side and British Columbia in Canada. The close proximity to the international border and developed wheelchair basketball infrastructure in Washington allow a possibility of creating a regional league. Elite wheelchair basketball programs in Tacoma and Seattle are collaborating in the process understanding better competition is an essential ingredient in improvement of athletes. The second option is an ambitious plan for the BC Provincial team to participate in the prestigious wheelchair basketball league held in Las Vegas, Nevada. League games are played every second weekend from January to March. Potential partnership with airline companies and hotels might make the option financially feasible. Furthermore, proposed partnerships with large corporation (discussed in section 3-4) could make this project sustainable in the long run. There are also possibilities BC Provincial Team does well in the Las Vegas wheelchair basketball tournament making BCWBS requests for further grants palatable for government officials or corporate sponsors. Besides the two main project BCWBS maintains relationships with their athletes competing internationally. University of Illinois has premier wheelchair basketball program in United States and many of the current and former BCWBS athletes have received athletic scholarships from that institution. BCWBS is currently in the process of hiring a coach from University of Illinois to help further develop new ideas and methodologies. Furthermore, organizing international tournaments in British Columbia brings mostly teams from United States with increasing number of international teams from other geographic regions. This fact relates to the building partnerships with businesses as hotel accommodation for international teams is needed. A partnership with a chain or a family of hotels which have operations both in Las Vegas, Nevada and Vancouver, British Columbia would be ideal. BCWBS athletes would receive discounts traveling away and the organization could use the services of the hotel in Vancouver when hosting large events. The close proximity with the United States border and high travel cost associated with attending tournaments in the eastern Canadian provinces are opening doors for BCWBS to expand internationally.


The limitations of this analysis could be that many of the articles were not directly related to organizations operating in the sports and recreation of the NPS. Furthermore some journal articles were representing different geographical regions and were analyzing issues in other countries. The environmental assessment in those countries is most likely different than what was found in section 2-1 Environmental Analysis. Additional research should be conducted relating specifically to efficiency of sport and recreation NPO’s. Nevertheless, the vast amount of analyzed data opened a new perspective for the intern in regard to job opportunities in Canada. The mere size of the industry and the number of organizations allow many working opportunities for new graduates. Furthermore, the sport sector plays to my strengths as I have been an athlete since my early teens. The knowledge and practical experience gained at BCWBS make me a more desirable candidate as I move on with my career. The Applied Business Project contributed to my competencies by allowing me the freedom to implement the theoretical knowledge learned in class and then write it out in this paper. The ability to observe in person the theoretical accounting terms being used in daily transactions of the organization was both interesting and rewarding. Furthermore, through various activities related to event organizing I was able to meet many prominent businesses and establish good relationships which may help me in my further career.
The working environment at BCWBS was welcoming, courteous and friendly generating supportive learning atmosphere. During the internship, I realized the business management theories are helpful for analyzing and evaluating management variables such as organizational communication and accounting. As the result of this internship I have required valuable new experiences and overall I am more confident in with the newly developed skills and knowledge. REFERENCE
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Appendix A – Donor Request Letter
November 7, 2011

Dear BCWBS Family,

As a valued contributor to ongoing success of this program we would like to re-connect with you and to share with you some important information and developments within BCWBS.
First off, BCWBS is pleased to announce the growth in popularity of wheelchair basketball throughout the province. The numbers have been rising and new clubs were formed in Kelowna and Kamloops. However, additional costs related to regional development and same amount of funding available we are having hard time finding extra funds to foster our growth.
The regional development was instrumental in Richard Peter growth and development. In 2010, Richard was inducted to the BC Sports Hall of Fame. Without BCWBS providing regional programs for kids with mobility limitations Richard would not have had the chance to get familiarized with the sport from an early age. Later on Richard developed skills through our regional clubs, becoming one of the best national team players and bringing home an Olympic gold medal. The two new clubs in Kelowna and Kamloops will provide the same opportunities to members in that region as Richard had on Vancouver Island.
Success stories like these reaffirm importance of investing throughout the province and building a lasting infrastructure for future generations. We are asking you to help us support this cause by signing up as a monthly donor. The funds received will be used in establishing long lasting programs and partnerships with recreational facilities throughout the province. BCWBS is dedicated to accountability and transparency and listed bellow are five year trends on how collected revenue was distributed. Appendix A – Donor Request Letter Continued In addition to providing resource and support regionally BCWBS is dedicated in establishing long term relationships with individuals and families across the province. We hope to hear from you soon!

Carrie Linegar
Managing Director, BC Wheelchair Basketball Society

Appendix A Donor Request Letter Continued

Donor tax receipt information:
Mrs.Mr.Ms. Dr. Other:________________________
Name: ____________________________________________________________

Address: ____________________________________________________________

City:__________________ Province:_______________ Postal code: _________________
Phone home: (___)_____________________________ Work: (___)___________________
E-mail: ____________________________________________________________

I would like my gift to be in the amount of:
$ 20 per month $ 10 per month $_______________ per month
Please withdraw from my:
I prefer to charge my monthly gift to my: Name on card: ___________________________________________________
Card no.: ________________________________________________________
Expiry: ______/________ Signature: _________________________________

Appendix B Comparative BCWBS Income Statement 2009, 2008 & 2007
Comparative Income Statement 2009, 2008 & 2007 2009 2008 2007

Grants - Special Projects 10,000.00 33,000.00 30,500.00
Grants - Other 254,821.31 265,382.09 237,339.00
Assessments 6,834.86 1,800.00 550.00
Donations 5,001.19 10,713.05 3,779.55
Donations - Xentel 96,580.73 137,834.02 154,091.71
Fees 695.00 2,070.00 300.00
Gaming 63,250.00 63,000.00 84,296.99
Interest 537.53 891.63 1,010.13
IN/OUT -60.00 275.00 0.00
Membership 3,540.00 3,870.00 3,195.00
Miscellaneous 635.85 3,997.90 3,132.41
Pledges 0.00 0.00 0.00
Registration 21,565.00 29,506.03 16,291.62
Sales/Rental 14,737.80 4,896.50 3,229.00
Sponsorship 2,000.00 0.00 2,000.00
TOTAL REVENUE 480,139.27 557,236.22 539,715.41 TOTAL REVENUE 480,139.27 557,236.22 539,715.41 EXPENSE ADMINISTRATION
Audit/Legal 4,320.37 4,652.26 3,077.50
Bank Charges 884.11 542.20 369.97
Computer 517.39 1,805.74 727.83
Contract Services 55,910.93 5,814.40 5,525.66
Courier 0.00 0.00 0.00
Interest 0.00 0.00 0.00
Miscellaneous 0.00 53.44 397.20
Office Supplies 293.27 12,980.21 850.60
Postage 241.48 3,038.47 3,308.74
Expenses Continued 2009 2008 2007
Printing 266.11 5,390.82 1,600.91
Rent 13,331.00 4,080.60 1,438.53
Storage 0.00 3,154.36 3,144.71
Telephone 1,705.00 1,639.16 1,000.48
Sport BC - C.L. 22,460.71 66,894.02 65,349.05
WCB 547.06 556.81 588.61
Sport BC - Employee Benefits 11,253.05 13,414.77 13,407.50
Sport BC - Payroll Service Charge 568.87 539.70 400.73
E.I. EXPENSE 0.00 0.00 0.00
C.P.P. EXPENSE 0.00 0.00 0.00
Sport BC - M.P. 45,155.23 48,350.50 47,155.73
Sport BC - SS 31,276.59 28,725.22 0.00
TOTAL WAGES 76,431.82 77,075.72 47,155.73
TOTAL ADMINISTRATION 112,299.35 201,632.68 148,343.75 PROGRAM EXPENSE
Accommodations 10,202.65 13,268.50 21,082.27
Contract Services 55,293.15 40,270.00 44,031.75
Education 126.00 0.00 1,199.49
E-Mail/Internet 964.06 1,054.59 1,390.51
Equipment 2,145.09 5,902.74 7,600.49
Fees 11,709.15 4,136.88 4,235.00
Fees - Xentel 62,253.25 96,001.18 117,220.35
Facility 6,315.66 4,759.32 4,473.62
Food 9,456.81 11,793.26 5,596.11
Ground Transportation 16,551.41 12,216.52 11,783.85
Grant 3,216.60 2,007.66 1,750.00
Honorarium 1,250.00 2,906.35 4,755.62
Manuals 0.00 0.00 207.03
Maintenance 461.40 0.00 188.75
Membership 1,160.00 1,590.00 1,918.98
Miscellaneous 1,522.94 2,375.40 7,778.99
National Team 2,000.00 2,510.00 1,335.00
Newsletter 1,460.87 1,765.09 1,621.17
Officials 9,875.00 12,760.02 9,223.80
Per Diem 1,530.00 1,530.24 2,245.00
Printing 3,291.20 544.94 169.55
Promotions 391.94 1,943.40 1,449.83
Recognition 1,870.00 9,237.03 6,337.35
Expense Continues 2009 2008 2007
Registration 7,910.73 10,564.45 6,228.75
Rentals 1,220.00 556.83 1,182.97
Resources 18,047.06 3,401.64 621.99
Security 1,013.11 0.00 0.00
T-Shirts 558.45 1,961.18 1,280.90
Transportation 29,227.45 59,127.29 66,890.28
Uniforms 0.00 5,417.34 7,088.45
STAN STRONGE FUND 0.00 0.00 0.00
Amortization Expense 39,964.51 17,720.49 16,582.54
TOTAL PROGRAM EXPENSES 300,988.49 327,322.34 357,470.39 TOTAL EXPENSE 489,719.66 528,955.02 505,814.14 NET INCOME -9,580.39 28,281.20 33,901.27 Appendix C Comparative BCWBS Income Statement 2011 & 2010
Comparative Income Statement 2011 & 2010 2011 2010

Grants - Special Projects 0.00 10,000.00
Grants - Other 381,107.22 254,821.31
Assessments 7,300.00 6,834.86
Donations 4,508.48 5,001.19
Donations - Xentel 80,035.55 96,580.73
Fees 430.00 695.00
Gaming 62,750.00 63,250.00
Interest 413.05 537.53
IN/OUT 0.00 -60.00
Membership 3,395.00 3,540.00
Miscellaneous 75.00 635.85
Pledges 20.00 0.00
Registration 19,956.28 21,565.00
Sales/Rental 12,613.57 14,737.80
Sponsorship 2,264.10 2,000.00
TOTAL REVENUE 574,868.25 480,139.27 TOTAL REVENUE 574,868.25 480,139.27 EXPENSE ADMINISTRATION
Audit/Legal 5,645.77 4,320.37
Bank Charges 1,168.86 884.11
Computer 308.60 517.39
Contract Services 5,284.59 55,910.93
Courier 0.00 0.00
Interest 0.00 0.00
Miscellaneous 0.00 0.00
Office Supplies 468.77 293.27
Postage 570.11 241.48
Expenses Continued 2011 2010
Printing 163.63 266.11
Rent 14,415.06 13,331.00
Storage 0.00 0.00
Telephone 2,057.38 1,705.00
Sport BC - C.L. 63,873.74 22,460.71
WCB 649.96 547.06
Sport BC - Employee Benefits 7,846.22 11,253.05
Sport BC - Payroll Service Charge 462.39 568.87
E.I. EXPENSE 0.00 0.00
C.P.P. EXPENSE 0.00 0.00
Sport BC - M.P. 3,352.58 45,155.23
Sport BC - SS 33,430.09 31,276.59
TOTAL WAGES 36,782.67 76,431.82
Accommodations 10,380.79 10,202.65
Contract Services 126,952.17 55,293.15
Education 35.00 126.00
E-Mail/Internet 11,841.25 964.06
Equipment 22,711.07 2,145.09
Fees 11,040.04 11,709.15
Fees - Xentel 52,067.94 62,253.25
Facility 6,954.56 6,315.66
Food 6,992.92 9,456.81
Ground Transportation 15,562.56 16,551.41
Grant 1,450.00 3,216.60
Honorarium 3,505.00 1,250.00
Manuals 922.00 0.00
Maintenance 111.60 461.40
Membership 1,260.00 1,160.00
Miscellaneous 3,133.41 1,522.94
National Team 1,625.00 2,000.00
Newsletter 460.90 1,460.87
Officials 14,135.00 9,875.00
Per Diem 2,106.00 1,530.00
Printing 3,379.91 3,291.20
Promotions 0.00 391.94
Recognition 1,289.63 1,870.00
Expenses Continued 2011 2010
Registration 5,173.72 7,910.73
Rentals 3,313.52 1,220.00
Resources 5,045.62 18,047.06
Security 272.12 1,013.11
T-Shirts 0.00 0.00
Transportation 7,762.99 558.45
Uniforms 37,954.11 29,227.45
Amortization Expense 74,880.59 39,964.51
TOTAL PROGRAM EXPENSES 432,319.42 300,988.49 TOTAL EXPENSE 572,017.17 489,719.66 NET INCOME 2,851.08 -9,580.39…...

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