First Nations / Band 140 · Ontario
Mississaugas of Scugog Island First Nation
Fiscal year 2018-2019 (year-end 2019-03-31) · 261 registered · 57 on reserve · Ogemawahj Tribal Council
Certified source-faithful captureCompatibility analytics availableFidelity audit passedNo OCROpinion: not capturedAuditor: not capturedPreparer: not explicitly namedNo source hash
At a glance · FY 2018-2019
Annual surplus (deficit)
$956K
$956,289
Total revenue
$6.08M
$6,076,535
Total expenses
$5.12M
$5,120,246
Accumulated surplus
$7.09M
$7,094,920
Total financial assets
$2.71M
$2,708,403
Total financial liabilities
$3.52M
$3,524,091
Net financial assets (debt)
-$816K
-$815,688
Total non-financial assets
$7.91M
$7,910,608
Revenue and expenses · FY 2018-2019
As published. Line items from the Statement of Operations, ranked by amount.
Revenue
- Fisheries$2.07M
- Indigenous Services Canada$1.96M
- Fisheries and Oceans Canada$721K
- Other$354K
- Health Canada$290K
- Aquaculture$151K
- Provincial government$150K
- Canada Mortgage and Housing Corporation$144K
- Tobacco sales$136K
- Rental income$100K
- Canadian Heritage$3.30K
- Indigenous Services Canada - Clawback-$5.54K
Expenses
- Fisheries$1.65M
- Indian Government Support$890K
- Education$611K
- Other - Capital$580K
- Income Assistance$475K
- Health$298K
- Aquaculture$248K
- Economic Development$159K
- Consulting$108K
- Facilities - Operations and maintenance$67.5K
- Assisted Living$33.9K
- Natural Resources$3.05K
Reconciliation: revenue $6.08M − expenses $5.12M = $956K surplus
Across the years
| 2014–15 | 2015–16 | 2016–17 | 2017–18 | 2018–19 | 2020–21 | 2021–22 | 2022–23 | 2024–25 | |
|---|---|---|---|---|---|---|---|---|---|
| Total revenue | $3.87M | $4.10M | $5.62M | $6.97M | $6.08M | $7.52M | $11.5M | $11.5M | $13.8M |
| Total expenses | $3.99M | $3.76M | $4.68M | $4.76M | $5.12M | $7.22M | $8.83M | $9.40M | $11.5M |
| Annual surplus (deficit) | -$117K | $342K | $940K | $2.21M | $956K | $300K | $2.68M | $2.14M | $2.38M |
| Net financial assets (debt) | -$2.03M | -$1.89M | -$2.11M | -$433K | -$816K | -$1.99M | -$1.65M | -$116K | -$1.15M |
| Accumulated surplus | $2.65M | $2.99M | $3.93M | $6.14M | $7.09M | $8.63M | $11.3M | $14.3M | $19.1M |
Data by fiscal year
Each row is a fiscal year; every cell opens that data product. Missing data is shown, not hidden.
| Fiscal year | Statement tables, notes, schedules | Operations | Financial position | Headline figures | Council pay | Source PDF |
|---|---|---|---|---|---|---|
| 2024-2025 | View | View | View | View | Posted, not captured | |
| 2023-2024 | Posted, not captured | — | — | — | Posted, not captured | |
| 2022-2023 | View | View | View | View | Posted, not captured | |
| 2021-2022 | View | View | View | View | 4 rows | |
| 2020-2021 | View | View | View | View | Posted, not captured | |
| 2019-2020 | Posted, not captured | — | — | — | Posted, not captured | |
| 2018-2019viewing | View | View | View | View | Posted, not captured | |
| 2017-2018 | View | View | View | View | Posted, not captured | |
| 2016-2017 | View | View | View | View | Posted, not captured | |
| 2015-2016 | View | View | View | View | Posted, not captured | |
| 2014-2015 | View | View | View | View | Posted, not captured | |
| 2013-2014 | Posted, not captured | — | — | — | Posted, not captured |
Statements as published · FY 2018-2019
3 parser diagnostics
Open statement-only viewCONSOLIDATED FINANCIAL POSITION March 31
FY 2018-2019 · PDF page 6
FA − FL = Net FA: matchedNet FA + NFA = Acc. surplus: matched
| 2019 | 2018 | |
|---|---|---|
| Cash (note 2)n2 | 309,721 | 1,192,034 |
| Accounts receivable (note 3)n3 | 1,080,721 | 258,357 |
| Term deposit (note 4)n4 | 1,000,000 | 1,000,000 |
| Inventories for resale (note 6)n6 | 51,267 | 38,408 |
| Restricted cash (note 7)n7 | 266,694 | 241,278 |
| [Total FINANCIAL ASSETS] | 2,708,403 | 2,730,077 |
| Accounts payable and accrued liabilities (note 9)n9 | 552,044 | 379,782 |
| Due to Government/other Government Organizations (note 10)n10 | 176,079 | 312,288 |
| Trust funds held by ISC (note 5)n5 | 738 | 729 |
| Deferred revenue (note 11)n11 | 934,207 | 619,294 |
| Long-term debt (note 12)n12 | 1,861,023 | 1,851,357 |
| [Total LIABILITIES] | 3,524,091 | 3,163,450 |
| NET DEBT | (815,688) | (433,373) |
| Prepaid expenses (note 13)n13 | 180,832 | 154,218 |
| Deposit on tangible capital assets | -⚑ | 147,330 |
| Tangible capital assets (note 14)n14 | 6,159,262 | 5,127,106 |
| Construction in progress (note 15)n15 | 1,570,514 | 1,143,350 |
| [Total NON FINANCIAL ASSETS] | 7,910,608 | 6,572,004 |
| ACCUMULATED SURPLUS | 7,094,920 | 6,138,631 |
CONSOLIDATED OPERATIONS AND CHANGES IN ACCUMULATED SURPLUS Year ended March 31
FY 2018-2019 · PDF page 7
Rev − Exp = Surplus: matched
| 2019 Budget (Unaudited)(budget) | 2019 Actual | 2018 Actual | |
|---|---|---|---|
| Indigenous Services Canada | 2,779,714 | 1,962,283 | 1,807,489 |
| Indigenous Services Canada - Clawback | -⚑ | (5,538) | (57,585) |
| Health Canada | 400,830 | 290,095 | 337,850 |
| Fisheries and Oceans Canada | 721,400 | 721,400 | 131,801 |
| Canada Mortgage and Housing Corporation | 143,914 | 143,914 | 358,395 |
| Canadian Heritage | 3,300 | 3,300 | 7,500 |
| [Total Federal Government:] | |||
| Provincial government | 147,998 | 149,508 | 78,798 |
| Rental income | 100,000 | 100,386 | 103,614 |
| Fisheries | 1,975,000 | 2,070,273 | 3,654,322 |
| Aquaculture | 150,000 | 150,854 | 130,033 |
| Tobacco sales | 130,000 | 135,911 | 6,411 |
| Other | 315,983 | 354,149 | 408,742 |
| [Total REVENUE] | 6,868,139 | 6,076,535 | 6,967,370 |
| Economic Development | 158,000 | 159,283 | 42,694 |
| Education | 662,249 | 611,297 | 567,283 |
| Income Assistance | 418,029 | 475,336 | 370,795 |
| Assisted Living | 30,519 | 33,928 | 34,516 |
| Facilities - Operations and maintenance | 35,781 | 67,460 | 65,016 |
| Other - Capital | 467,357 | 579,519 | 511,689 |
| Indian Government Support | 1,464,833 | 890,158 | 834,584 |
| Health | 290,095 | 297,649 | 315,505 |
| Aquaculture | 175,569 | 248,118 | 211,783 |
| Fisheries | 1,597,201 | 1,646,674 | 1,679,209 |
| Natural Resources | 5,000 | 3,052 | 116,906 |
| Consulting | 36,000 | 107,772 | 7,480 |
| [Total EXPENSES] | 5,340,633 | 5,120,246 | 4,757,460 |
| ANNUAL SURPLUS | 1,527,506 | 956,289 | 2,209,910 |
| ACCUMULATED SURPLUS, BEGINNING OF PERIOD | 6,138,631 | 6,138,631 | 3,928,721 |
| ACCUMULATED SURPLUS, END OF PERIOD | 7,666,137 | 7,094,920 | 6,138,631 |
CONSOLIDATED CHANGES IN NET DEBT March 31
FY 2018-2019 · PDF page 8
| 2019 | 2018 | |
|---|---|---|
| ANNUAL SURPLUS | 956,289 | 2,209,910 |
| Acquisition of tangible capital assets | (1,528,329) | (765,832) |
| Amortization of tangible capital assets | 484,273 | 443,209 |
| Deposit on tangible capital assets | 147,330 | (147,330) |
| Disposal of tangible capital assets | 59,196 | 157,185 |
| Accumulated amortization on disposal of tangible capital assets | (47,296) | (156,394) |
| [Total Tangible capital assets] | (884,826) | (469,162) |
| Additions of construction in progress | (427,164) | (45,219) |
| Increase of prepaid expense | (26,614) | (21,190) |
| [Total Other non-financial assets] | (453,778) | (66,409) |
| CHANGE IN NET DEBT | (382,315) | 1,674,339 |
| NET DEBT, BEGINNING OF YEAR | (433,373) | (2,107,712) |
| NET DEBT, END OF YEAR | (815,688) | (433,373) |
CONSOLIDATED CASH FLOWS Year ended March 31
FY 2018-2019 · PDF page 9
| 2019 | 2018 | |
|---|---|---|
| Annual surplus | 956,289 | 2,209,910 |
| Amortization | 484,273 | 443,209 |
| Loss (gain) on disposal of tangible capital assets | 11,900 | (459) |
| [Total Add (deduct) non-cash items :] | 1,452,462 | 2,652,660 |
| Accounts receivable | (822,364) | 102,091 |
| Prepaid | (26,614) | (21,191) |
| Inventories | (12,859) | (38,408) |
| Accounts payable and accrued liabilities | 172,261 | (175,387) |
| Due to Government and other Government organizations | (136,209) | 31,681 |
| Deferred revenue | 314,913 | 145,864 |
| [Total Net change in non-cash working capital items] | 941,590 | 2,697,310 |
| Increase of long-term debt | 124,600 | 151,640 |
| Repayment of long-term debt | (114,933) | (113,384) |
| Transfer to the replacement reserve fund | (25,407) | (24,403) |
| [Total FINANCING ACTIVITIES] | (15,740) | 13,853 |
| Deposit on capital assets | 147,330 | (147,330) |
| Addition to capital assets | (1,528,329) | (765,832) |
| Proceeds from disposal of capital assets | -⚑ | 1,250 |
| Net increase in construction in progress | (427,164) | (45,219) |
| [Total CAPITAL ACTIVITIES] | (1,808,163) | (957,131) |
| Increase of term deposit | -⚑ | (1,000,000) |
| [Total INVESTING ACTIVITIES] | -⚑ | (1,000,000) |
| INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS | (882,313) | 754,032 |
| CASH AND CASH EQUIVALENTS, BEGINNING | 1,192,034 | 438,002 |
| CASH AND CASH EQUIVALENTS, ENDING | 309,721 | 1,192,034 |
Notes to the financial statements
Verbatim, as published. Statement lines above link to their notes.
Note 1Amortization rates
| Rate | |
|---|---|
| Buildings | |
| Roads and paving | |
| Equipment and boat | |
| Vehicule | |
| Windtower | |
Note 3ACCOUNTS RECEIVABLE
| 2019 | 2018 | |
|---|---|---|
| Fisheries and Oceans Canada | 321,262 | 27,620 |
| Indigenous Services Canada | 505,707 | 4,914 |
| Health Canada | 44,100 | -⚑ |
| Canada Mortgage and Housing Corporation | 51,171 | -⚑ |
| Provincial Government | 55,281 | 3,638 |
| Enhanced education | 4,414 | 1,856 |
| Other receivables | 98,786 | 220,329 |
| [Total] | 1,080,721 | 258,357 |
Note 5OTTAWA TRUST MONEYS
| Beginning balance | Additions(other) | Withdrawals(other) | Ending balance(other) | |
|---|---|---|---|---|
| Trust - capital | 142 | -⚑ | -⚑ | 142 |
| Trust - revenue | 587 | 9 | -⚑ | 596 |
| Total | 729 | 9 | -⚑ | 738 |
Note 6INVENTORIES FOR RESALE
| 2019 | 2018 | |
|---|---|---|
| Tobacco | 51,267 | 38,408 |
Note 7RESTRICTED CASH
| 2019 | 2018 | |
|---|---|---|
| Cash in Ottawa Trusts | 738 | 729 |
| Replacement reserve fund - restricted | 265,956 | 240,549 |
| [Total] | 266,694 | 241,278 |
Note 9ACCOUNTS PAYABLE AND ACCRUED LIABILITIES
| 2019 | 2018 | |
|---|---|---|
| Suppliers | 482,696 | 250,401 |
| Payroll deductions | 12,589 | 9,465 |
| Sales tax | 26,900 | 23,744 |
| Accrued expenses | 29,859 | 96,172 |
| [Total] | 552,044 | 379,782 |
Note 10DUE TO GOVERNMENT AND OTHER GOVERNMENT ORGANIZATIONS
| 2019 | 2018 | |
|---|---|---|
| Federal government - ISC | 49,835 | 101,882 |
| Provincial government | 126,244 | 210,406 |
| [Total] | 176,079 | 312,288 |
Note 11DEFERRED REVENUE
| Balance Beginning of year | Amount of funding received(other) | Amount recognized as revenue(other) | Balance end of year(other) | |
|---|---|---|---|---|
| ISC - Ec Dev. Planning | ||||
| ISC - Mitigation | 163,768 | -⚑ | (121,990) | 285,758 |
| ISC - Recovery | 299,889 | 171,784 | -⚑ | 471,673 |
| ISC - Skill Link Prog | -⚑ | 60,000 | -⚑ | 60,000 |
| ISC - Renovations and additions | 85,000 | -⚑ | 85,000 | -⚑ |
| ISC - Mjr Renos, Extensn & Repair | 59,228 | -⚑ | 59,228 | -⚑ |
| Health Canada - Medical Service - Capital Investments | -⚑ | 110,735 | -⚑ | 110,735 |
| Total Federal Government | 607,885 | 342,519 | 22,238 | 928,166 |
| North Shore Micmac District | 4,959 | 77,901 | 79,025 | 3,835 |
| Other | 6,450 | 30,625 | 34,869 | 2,206 |
| Total Other | 11,409 | 108,526 | 113,894 | 6,041 |
| Total | 619,294 | 451,045 | 136,132 | 934,207 |
Note 12LONG-TERM DEBT (part 1)
| 2019 | 2018 | |
|---|---|---|
| Loan paid during the year | -⚑ | 4,758 |
| Loan secured by a first mortgage on buildings, repayable by monthly instalments of $639 including capital and interest at the rate of 1.39%, maturing in January 2020, secured by a ministerial guarantee from Indigenous Services Canada and a first mortgage on two housing units | 6,351 | 13,876 |
| Loan secured by a first mortgage on buildings, repayable by monthly instalments of $427 including capital and interest at the rate of 1.12%, maturing in 2035, renewable in February 2020, secured by a ministerial guarantee from Indigenous Services Canada and a first mortgage on one housing unit | 74,258 | 78,522 |
| Loan secured by a first mortgage on buildings, repayable by monthly instalments of $262 including capital and interest at the rate of 1.05%, maturing in 2025, renewable in April 2020, secured by a ministerial guarantee from Indigenous Services Canada and a first mortgage on one housing unit | 17,799 | 20,742 |
| Loan secured by a first mortgage on buildings, repayable by monthly instalments of $411 including capital and interest at the rate of 1.23%, maturing in 2040, renewable in May 2020, secured by a ministerial guarantee from Indigenous Services Canada and a first mortgage on one housing unit | 91,908 | 95,688 |
| Loan, secured by a first mortgage on buildings, repayable by monthly instalments of $278 including capital and interest at the rate of 1.39%, maturing in 2030, renewable in June 2020, secured by a ministerial guarantee from Indigenous Services Canada and a first mortgage on one housing unit | 34,461 | 37,295 |
| Loan secured by a first mortgage on buildings, repayable by monthly instalments of $444 including capital and interest at the rate of 1.39%, maturing in 2035, renewable in June 2020, secured by a ministerial guarantee from Indigenous Services Canada and a first mortgage on one housing unit | 77,039 | 81,261 |
| Subtotal carried forward | 301,816 | 332,142 |
| 2019 | 2018 | |
|---|---|---|
| Subtotal from previous page | 301,816 | 332,142 |
| Loan secured by a first mortgage on buildings, repayable by monthly instalments of $278 including capital and interest at the rate of 1.01%, maturing in November 2020, secured by a ministerial guarantee from Indigenous Services Canada and a first mortgage on one housing unit | 5,506 | 8,767 |
| Loan secured by a first mortgage on buildings, repayable by monthly instalments of $482 including capital and interest at the rate of 1.01%, maturing in 2041, renewable in February 2021, secured by a ministerial guarantee from Indigenous Services Canada and a first mortgage on one housing unit | 113,686 | 118,298 |
| Loan secured by a first mortgage on buildings, repayable by monthly instalments of $259 including capital and interest at the rate of 1.11%, maturing in 2026, renewable in April 2021, secured by a ministerial guarantee from Indigenous Services Canada and a first mortgage on one housing unit | 20,465 | 23,332 |
| Loan secured by a first mortgage on buildings, repayable by monthly instalments of $292 including capital and interest at the rate of 1.11%, maturing in 2031, renewable in April 2021, secured by a ministerial guarantee from Indigenous Services Canada and a first mortgage on one housing unit | 39,676 | 42,728 |
| Loan secured by a first mortgage on buildings, repayable by monthly instalments of $426 including capital and interest at the rate of 1.14%, maturing in 2036, renewable in June 2021, secured by a ministerial guarantee from Indigenous Services Canada and a first mortgage on one housing unit | 80,432 | 84,607 |
| Loan secured by a first mortgage on buildings, repayable by monthly instalments of $259 including capital and interest at the rate of 1.03%, maturing in August 2021, secured by a ministerial guarantee from Indigenous Services Canada and a first mortgage on one housing unit | 7,426 | 10,445 |
| Subtotal carried forward | 569,007 | 620,319 |
| 2019 | 2018 | |
|---|---|---|
| Subtotal from previous page | 569,007 | 620,319 |
| Loan secured by a first mortgage on buildings, repayable by monthly instalments of $280 including capital and interest at the rate of 1.31%, maturing in November 2021, secured by a ministerial guarantee from Indigenous Services Canada and a first mortgage on one housing unit | 8,789 | 12,006 |
| Loan secured by a first mortgage on buildings, repayable by monthly instalments of $514 including capital and interest at the rate of 1.31%, maturing in 2041, renewable in December 2021, secured by a ministerial guarantee from Indigenous Services Canada and a first mortgage on one housing unit | 121,337 | 125,888 |
| Loan secured by a first mortgage on buidings, repayable by monthly instalments of $445 including capital and interest at the rate of 1.48%, maturing in 2037, renewable in January 2022, secured by a ministerial guarantee from Indigenous Services Canada and a first mortgage on one housing unit | 85,441 | 89,599 |
| Loan secured by a first mortgage on buildings, repayable by monthly instalments of $479 including capital and interest at the rate of 1.48%, maturing in 2042, renewable in January 2022, secured by a ministerial guarantee from Indigenous Services Canada and a first mortgage on one housing unit | 111,252 | 115,320 |
| Loan secured by a first mortgage on buildings, repayable by monthly instalments of $315 including capital and interest at the rate of 1.44%, maturing in 2032, renewable in February 2022, secured by a ministerial guarantee from Indigenous Services Canada and a first mortgage on one housing unit | 44,260 | 47,379 |
| Loan secured by a first mortgage on buildings, repayable by monthly instalments of $454 including capital and interest at the rate of 1.43%, maturing in 2037, renewable in April 2022, secured by a ministerial guarantee from Indigenous Services Canada and a first mortgage on one housing unit | 86,461 | 90,645 |
| Subtotal carried forward | 1,026,547 | 1,101,156 |
| 2019 | 2018 | |
|---|---|---|
| Subtotal from previous page | 1,026,547 | 1,101,156 |
| Loan secured by a first mortgage on buildings, repayable by monthly instalments of $476 including capital and interest at the rate of 1.43%, maturing in 2042, renewable in April 2022, secured by a ministerial guarantee from Indigenous Services Canada and a first mortgage on one housing unit | 112,234 | 116,311 |
| Loan secured by a first mortgage on buildings, repayable by monthly instalments of $313 including capital and interest at the rate of 1.30%, maturing in 2032, renewable in June 2022, secured by a ministerial guarantee from Indigenous Services Canada and a first mortgage on one housing unit | 45,171 | 48,319 |
| Loan secured by a first mortgage on buildings, repayable by monthly instalments of $267 including capital and interest at the rate of 1.84%, maturing in September 2022, secured by a ministerial guarantee from Indigenous Services Canada and a first mortgage on one housing unit | 10,837 | 13,808 |
| Loan secured by a first mortgage on buildings, repayable by monthly instalments of $301 including capital and interest at the rate of 1.84%, maturing in 2027, renewable in September 2022, secured by a ministerial guarantee from Indigenous Services Canada and a first mortgage on one housing unit | 28,385 | 31,443 |
| Loan secured by a first mortgage on buildings, repayable by monthly instalments of $591 including capital and interest at the rate of 1.97%, maturing in 2042, renewable in December 2022, secured by a ministerial guarantee from Indigenous Services Canada and a first mortgage on one housing unit | 134,500 | 138,904 |
| Loan secured by a first mortgage on buildings, repayable by monthly instalments of $338 including capital and interest at the rate of 2.39%, maturing in 2033, renewable in March 2023, secured by a ministerial guarantee from Indigenous Services Canada and a first mortgage on one housing unit | 47,797 | 50,681 |
| Subtotal carried forward | 1,405,471 | 1,500,622 |
| 2019 | 2018 | |
|---|---|---|
| Subtotal from previous page | 1,405,471 | 1,500,622 |
| Loan secured by a first mortgage on buildings, repayable by monthly instalments of $587 including capital and interest at the rate of 2.49%, maturing in 2038, renewable in May 2023, secured by a ministerial guarantee from Indigenous Services Canada and a first mortgage on housing unit. | 107,399 | 111,803 |
| Loan secured by a first mortgage on buildings, repayable by monthly instalments of $587 including capital and interest at the rate of 2.49%, maturing in 2038, renewable in May 2023, secured by a ministerial guarantee from Indigenous Services Canada and a first mortgage on housing unit. | 124,600 | -⚑ |
| Loan secured by a first mortgage on buildings, repayable by monthly instalments of $303 including capital and interest at the rate of 2.52%, maturing in 2028, renewable in September 2023, secured by a ministerial guarantee from Indigenous Services Canada and a first mortgage on one housing unit | 30,437 | 33,280 |
| Loan secured by a first mortgage on buildings, repayable by monthly instalments of $414 including capital and interest at the rate of 2.22%, maturing in 2033, renewable in January 2024, secured by a ministerial guarantee from Indigenous Services Canada and a first mortgage on one housing unit | 61,898 | 65,484 |
| Loan secured by a first mortgage on buildings, repayable by monthly instalments of $252 including capital and interest at the rate of 1.86%, maturing in March 2024, secured by a ministerial guarantee from Indigenous Services Canada and a first mortgage on one housing unit | 14,416 | 17,138 |
| Loan secured by a first mortgage on buildings, repayable by monthly instalments of $283 including capital and interest at the rate of 1.86%, maturing in 2029, renewable in April 2024, secured by a ministerial guarantee from Indigenous Services Canada and a first mortgage on one housing unit | 30,692 | 33,476 |
| Subtotal carried forward | 1,774,913 | 1,761,803 |
| Amount | |
|---|---|
| 2020 | 117,219 |
| 2021 | 112,858 |
| 2022 | 109,461 |
| 2023 | 106,019 |
| 2024 | 106,116 |
Note 13PREPAID EXPENSES
| 2019 | 2018 | |
|---|---|---|
| Tuition fees | 129,566 | 129,566 |
| Lease | 47,100 | 18,500 |
| Other | 4,166 | 6,152 |
| [Total] | 180,832 | 154,218 |
Note 14TANGIBLE CAPITAL ASSETS
| Land and Buildings | Roads and Paving(other) | Equipment and boat(other) | Vehicule(other) | Total 2019(other) | Total 2018(other) | |
|---|---|---|---|---|---|---|
| Opening balance | 6,428,519 | 740,686 | 1,422,110 | 168,818 | 8,760,133 | 8,151,486 |
| Additions | 1,297,826 | -⚑ | 228,503 | 2,000 | 1,528,329 | 765,832 |
| Disposals | -⚑ | -⚑ | (59,196) | -⚑ | (59,196) | (157,185) |
| Closing balance | 7,726,345 | 740,686 | 1,591,417 | 170,818 | 10,229,266 | 8,760,133 |
| Opening balance | 2,715,848 | 198,724 | 676,773 | 41,682 | 3,633,027 | 3,346,212 |
| Amortization | 252,266 | 16,563 | 181,520 | 33,924 | 484,273 | 443,209 |
| Accumulated amortization on disposals | -⚑ | -⚑ | (47,296) | -⚑ | (47,296) | (156,394) |
| Closing balance | 2,968,114 | 215,287 | 810,997 | 75,606 | 4,070,004 | 3,633,027 |
| Net book value | 4,758,231 | 525,399 | 780,420 | 95,212 | 6,159,262 | 5,127,106 |
| Opening net book value | 3,712,671 | 541,962 | 745,337 | 127,136 | 5,127,106 | 4,805,274 |
| Closing net book value | 4,758,231 | 525,399 | 780,420 | 95,212 | 6,159,262 | 5,127,106 |
| Increase (decrease) in net book value | 1,045,560 | (16,563) | 35,083 | (31,924) | 1,032,156 | 321,832 |
Note 20EXPENSES BY OBJECT
| 2019 | 2018 | |
|---|---|---|
| Wages & employee benefits | 953,031 | 996,657 |
| Fees and contract services | 527,843 | 478,083 |
| Insurance | 42,982 | 37,725 |
| Interest | 36,955 | 35,261 |
| Office supplies and equipment | 57,511 | 49,799 |
| Professional services | 27,720 | 30,140 |
| Repairs & maintenance | 151,821 | 170,656 |
| Supplies & services | 250,853 | 93,641 |
| Telephone | 9,285 | 8,351 |
| Travel | 83,452 | 33,770 |
| Tuition | 431,886 | 418,544 |
| Utilities | 303,695 | 267,560 |
| Other | 1,758,939 | 1,694,064 |
| Amortization | 484,273 | 443,209 |
| [Total] | 5,120,246 | 4,757,460 |
Note 21RECONCILIATION OF INDIGENOUS SERVICES CANADA (ISC) FUNDING
| Amount | |
|---|---|
| ISC funding per consolidated financial statements | 1,962,283 |
| Deferred revenue - Renovations and additions | 85,000 |
| Deferred revenue - Mjr Renos, Extensns & Repair | 59,228 |
| Deferred revenue - Mitigation | 163,768 |
| Deferred revenue - Recovery | 299,889 |
| Accounts receivable - Response (Amendment #45) | 325,684 |
| [Total Less:] | 933,569 |
| Deferred revenue - Skill Link Program | 60,000 |
| Deferred revenue - Mitigation | 285,758 |
| Deferred revenue - Recovery | 471,673 |
| [Total Plus:] | 817,431 |
| Funding per ISC revenue confirmation | 1,846,145 |
Note 22GOVERNMENT TRANSFERS (Operating, Capital, 2019 Total)
| Operating(budget) | Capital | 2019 Total | |
|---|---|---|---|
| Indigenous Services Canada | 1,660,555 | 301,728 | 1,962,283 |
| Health Canada | 290,095 | -⚑ | 290,095 |
| Canada Mortgage and Housing Corporation | 116,164 | 27,750 | 143,914 |
| Department of Fisheries and Oceans | 118,257 | 603,143 | 721,400 |
| Canadian Heritage | 3,300 | -⚑ | 3,300 |
| [Total Federal government transfers] | 2,188,371 | 932,621 | 3,120,992 |
| Provincial government transfers | 96,127 | 53,381 | 149,508 |
| [Total] | 2,284,498 | 986,002 | 3,270,500 |
| Operating(budget) | Capital | 2018 Total | |
|---|---|---|---|
| Indigenous Services Canada | 1,786,289 | 21,200 | 1,807,489 |
| Health Canada | 303,910 | 33,940 | 337,850 |
| Canada Mortgage and Housing Corporation | 88,395 | 270,000 | 358,395 |
| Department of Fisheries and Oceans | 117,253 | 14,548 | 131,801 |
| Canadian Heritage | 7,500 | -⚑ | 7,500 |
| [Total Federal government transfers] | 2,303,347 | 339,688 | 2,643,035 |
| Provincial government transfers | 78,798 | -⚑ | 78,798 |
| [Total] | 2,382,145 | 339,688 | 2,721,833 |
Note 23SEGMENT DISCLOSURE (Economic Development, Education, Social Assistance, Health)
| Economic Development 2019 | Economic Development 2018(other) | Education 2019(other) | Education 2018(other) | Social Assistance 2019(other) | Social Assistance 2018(other) | Health 2019(other) | Health 2018(other) | |
|---|---|---|---|---|---|---|---|---|
| Federal Government | -⚑ | -⚑ | 546,086 | 535,940 | 561,943 | 775,789 | 290,095 | 337,850 |
| Provincial Government | -⚑ | -⚑ | 26,468 | 25,078 | -⚑ | -⚑ | -⚑ | -⚑ |
| Other revenue | 173,911 | 43,411 | 87,652 | 55,870 | 100,386 | 103,614 | -⚑ | -⚑ |
| Total revenue | 173,911 | 43,411 | 660,206 | 616,888 | 662,329 | 879,403 | 290,095 | 337,850 |
| Salaries and benefits | 38,000 | 37,000 | 104,603 | 101,099 | 32,703 | 31,585 | 229,663 | 210,766 |
| Amortization | -⚑ | -⚑ | -⚑ | -⚑ | 61,408 | 72,181 | -⚑ | -⚑ |
| Debt servicing | -⚑ | -⚑ | -⚑ | -⚑ | 27,819 | 26,464 | -⚑ | -⚑ |
| Other expenses | 121,283 | 5,694 | 506,694 | 466,184 | 628,926 | 518,943 | 67,986 | 104,739 |
| Total expenses | 159,283 | 42,694 | 611,297 | 567,283 | 750,856 | 649,173 | 297,649 | 315,505 |
| Annual surplus (deficit) | 14,628 | 717 | 48,909 | 49,605 | (88,527) | 230,230 | (7,554) | 22,345 |
| Public Works 2019 | Public Works 2018(other) | Band Government 2019(other) | Band Government 2018(other) | Other 2019(other) | Other 2018(other) | Total 2019(other) | Total 2018(other) | |
|---|---|---|---|---|---|---|---|---|
| Federal Government | 35,781 | 35,727 | 802,649 | 768,343 | 878,900 | 131,801 | 3,115,454 | 2,585,450 |
| Provincial Government | -⚑ | -⚑ | 24,500 | 1,000 | 98,540 | 52,720 | 149,508 | 78,798 |
| Other revenue | -⚑ | -⚑ | 137,310 | 148,741 | 2,312,314 | 3,951,486 | 2,811,573 | 4,303,122 |
| Total revenue | 35,781 | 35,727 | 964,459 | 918,084 | 3,289,754 | 4,136,007 | 6,076,535 | 6,967,370 |
| Salaries and benefits | 17,421 | 20,588 | 234,387 | 257,212 | 299,306 | 338,407 | 956,083 | 996,657 |
| Amortization | -⚑ | -⚑ | 261,017 | 220,350 | 161,848 | 150,678 | 484,273 | 443,209 |
| Debt servicing | -⚑ | -⚑ | -⚑ | -⚑ | -⚑ | -⚑ | 27,819 | 26,464 |
| Other expenses | 50,039 | 44,428 | 732,680 | 624,850 | 1,544,463 | 1,526,292 | 3,652,071 | 3,291,130 |
| Total expenses | 67,460 | 65,016 | 1,228,084 | 1,102,412 | 2,005,617 | 2,015,377 | 5,120,246 | 4,757,460 |
| Annual surplus (deficit) | (31,679) | (29,289) | (263,625) | (184,328) | 1,284,137 | 2,120,630 | 956,289 | 2,209,910 |
Chief and council pay · FY 2018-2019
Filed under the FNFTA as the Schedule of Remuneration and Expenses.
A remuneration schedule is posted for this year but is withheld from the current certified release. The source PDF is linked under Sources below.
Specific land claims
All years, from the ISC specific-claims reporting centre, not the financial statement.
1923 Williams TreatyOther—
File Closed
Source: Status Report on Specific Claims · as of 2026/06/19 ISC source
Crawford PurchaseConcluded—
No Lawful Obligation Found
Source: Status Report on Specific Claims · as of 2026/06/19 ISC source
Damages to Wild RiceConcluded—
No Lawful Obligation Found
Source: Status Report on Specific Claims · as of 2026/06/19 ISC source
Gunshot TreatyConcluded—
No Lawful Obligation Found
Source: Status Report on Specific Claims · as of 2026/06/19 ISC source
Islands in the Trent SystemSettled$74,491,842
Settlement Report on Specific Claims
Settled 2012/10/07 · Source: Settlement Report on Specific Claims · as of 2026/06/19 ISC source
Lake Ontario LakeshoreConcluded—
No Lawful Obligation Found
Source: Status Report on Specific Claims · as of 2026/06/19 ISC source
Navy IslandConcluded—
No Lawful Obligation Found
Source: Status Report on Specific Claims · as of 2026/06/19 ISC source
Niagara Treaty LandsConcluded—
No Lawful Obligation Found
Source: Status Report on Specific Claims · as of 2026/06/19 ISC source
Thurlow PurchaseSettled—
Settled through Negotiations
Settled 2010/03/04 · Source: Status Report on Specific Claims · as of 2026/06/19 ISC source
Toronto PurchaseConcluded—
No Lawful Obligation Found
Source: Status Report on Specific Claims · as of 2026/06/19 ISC source
Total reported settlements (10 claims)—
Community context
Governance
- Chief
- KELLY FAY LAROCCA (term to 2029-06-30)
- Council
- 4 councillors
- Election system
- Custom Electoral System
- Tribal council
- Ogemawahj Tribal Council
Show council
- SYLVIA COLEMAN Councillor
- LAURA ETHEL VICTORIA COLWELL Councillor
- JEFFERY STUART FORBES Councillor
- JACOB WILLIAM ELMER JOSEPH KOZLINSKY Councillor
Reserves and location
- Reserves
- 2 reserves
- Region
- ONTARIO · near Toronto
- Band office
- 44.1940, -78.8806
Show reserves
- MISSISSAUGA'S OF SCUGOG ISLAND · 335 ha
- ISLANDS IN THE TRENT WATERS 36A · 140 ha
Population
- Registered
- 261
- On reserve
- 57
- As of
- May, 2026
- On own reserve: 57 · 33 M / 24 F
- On other reserves: 4 · 1 M / 3 F
- On own Crown land: 0 · 0 M / 0 F
- On other band Crown land: 0 · 0 M / 0 F
- On no band Crown land: 0 · 0 M / 0 F
- Off reserve: 200 · 100 M / 100 F
Show full breakdown
Registry facts from the ISC First Nation profiles; land and coordinates from federal open data.