First Nations / Band 140 · Ontario
Mississaugas of Scugog Island First Nation
Fiscal year 2020-2021 (year-end 2021-03-31) · 261 registered · 57 on reserve · Ogemawahj Tribal Council
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At a glance · FY 2020-2021
Annual surplus (deficit)
$300K
$299,981
Total revenue
$7.52M
$7,524,900
Total expenses
$7.22M
$7,224,919
Accumulated surplus
$8.63M
$8,625,637
Total financial assets
$2.07M
$2,071,631
Total financial liabilities
$4.06M
$4,062,863
Net financial assets (debt)
-$1.99M
-$1,991,232
Total non-financial assets
$10.6M
$10,616,869
Revenue and expenses · FY 2020-2021
As published. Line items from the Statement of Operations, ranked by amount.
Revenue
- Federal government transfers for operating$3.53M
- Fisheries$1.59M
- Other$499K
- Provincial government transfers for operating$389K
- Fuel sales$375K
- Federal government transfers for capital$327K
- Tobacco sales$300K
- Insurance claim proceeds$227K
- Rental income$105K
- Boat shop and consulting income$96.2K
- Aquaculture$71.3K
- Provincial government transfers for capital$16.2K
Expenses
- Fisheries$1.43M
- Indian Government Support$1.35M
- Economic Development$947K
- Amortization$770K
- Education$623K
- Income Assistance$536K
- Health$408K
- Consulting$341K
- Other Capital$231K
- Aquaculture$180K
- Loss on disposal of tangible capital assets$165K
- Facilities - Operations and maintenance$147K
- Assisted Living$73.0K
- Natural Resources$30.5K
Reconciliation: revenue $7.52M − expenses $7.22M = $300K 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 | |
| 2020-2021viewing | View | View | View | View | Posted, not captured | |
| 2019-2020 | Posted, not captured | — | — | — | Posted, not captured | |
| 2018-2019 | 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 2020-2021
3 parser diagnostics
Open statement-only viewCONSOLIDATED FINANCIAL POSITION
FY 2020-2021 · PDF page 7
FA − FL = Net FA: matchedNet FA + NFA = Acc. surplus: matched
| 2021 | 2020 | |
|---|---|---|
| Cash (note 2)n2 | 368,914 | 99,525 |
| Due from government and accounts receivable (note 3)n3 | 1,212,102 | 1,500,302 |
| Inventories for resale (note 5)n5 | 128,674 | 64,857 |
| Restricted cash (note 6)n6 | 361,941 | 292,813 |
| [total financial assets] | 2,071,631 | 1,957,497 |
| Accounts payable and accrued liabilities (note 8)n8 | 452,820 | 373,531 |
| Due to government/other government organizations (note 9)n9 | 460,033 | 255,164 |
| Trust funds held by ISC (note 4)n4 | 767 | 752 |
| Deferred revenue (note 10)n10 | 1,340,053 | 862,787 |
| Long-term debt (note 11)n11 | 1,809,190 | 1,757,984 |
| [total liabilities] | 4,062,863 | 3,250,218 |
| NET DEBT | (1,991,232) | (1,292,721) |
| Prepaid expenses (note 12)n12 | 249,218 | 241,486 |
| Deposit on tangible capital assets | 133,298 | -⚑ |
| Tangible capital assets (note 13)n13 | 8,793,533 | 7,451,322 |
| Construction in progress (note 14)n14 | 1,440,820 | 1,893,352 |
| [total non-financial assets] | 10,616,869 | 9,586,160 |
| ACCUMULATED SURPLUS | 8,625,637 | 8,293,439 |
CONSOLIDATED OPERATIONS AND CHANGES IN ACCUMULATED SURPLUS
FY 2020-2021 · PDF page 8
Rev − Exp = Surplus: matched
| 2021 Budget (Unaudited)(budget) | 2021 Actual | 2020 Actual | |
|---|---|---|---|
| Federal government transfers for operating (note 21)n21 | 3,278,599 | 3,526,734 | 2,609,681 |
| Federal government transfers for capital (note 21)n21 | 1,196,840 | 326,983 | 1,256,137 |
| Provincial government transfers for operating (note 21)n21 | 392,971 | 388,500 | 227,351 |
| Provincial government transfers for capital (note 21)n21 | 15,662 | 16,151 | 29,788 |
| Rental income | 100,000 | 105,163 | 103,126 |
| Fisheries | 1,565,000 | 1,593,549 | 2,231,459 |
| Aquaculture | 95,000 | 71,333 | 225,366 |
| Tobacco sales | 300,000 | 299,560 | 123,654 |
| Fuel sales | 375,000 | 375,017 | 32,737 |
| Boat shop and consulting income | 400,000 | 96,219 | 154,359 |
| Insurance claim proceeds | -⚑ | 227,008 | -⚑ |
| Other | 908,015 | 498,683 | 417,774 |
| [total revenues] | 8,627,087 | 7,524,900 | 7,411,432 |
| Economic Development | 948,000 | 946,739 | 267,155 |
| Education | 697,910 | 622,636 | 690,946 |
| Income Assistance | 514,572 | 536,214 | 445,541 |
| Assisted Living | 31,271 | 73,022 | 64,147 |
| Facilities - Operations and maintenance | 100,872 | 147,391 | 146,612 |
| Other Capital | 69,786 | 231,473 | 234,451 |
| Indian Government Support | 1,611,684 | 1,348,544 | 1,134,115 |
| Health | 460,359 | 407,682 | 325,021 |
| Aquaculture | 84,058 | 179,605 | 188,639 |
| Fisheries | 1,426,036 | 1,425,046 | 1,708,625 |
| Natural Resources | 23,000 | 30,466 | 23,204 |
| Consulting | 589,500 | 341,222 | 319,734 |
| Amortization | 769,521 | 769,521 | 556,458 |
| Loss on disposal of tangible capital assets | -⚑ | 165,358 | 76,048 |
| [total expenses] | 7,326,569 | 7,224,919 | 6,180,696 |
| ANNUAL SURPLUS | 1,300,518 | 299,981 | 1,230,736 |
| ACCUMULATED SURPLUS, BEGINNING OF PERIOD | 8,325,656 | 8,325,656 | 7,094,920 |
| ACCUMULATED SURPLUS, END OF PERIOD | 9,626,174 | 8,625,637 | 8,325,656 |
CONSOLIDATED CHANGES IN NET DEBT
FY 2020-2021 · PDF page 9
| 2021 | 2020 | |
|---|---|---|
| ANNUAL SURPLUS | 299,981 | 1,230,736 |
| Acquisition of tangible capital assets | (2,295,090) | (1,936,584) |
| Amortization of tangible capital assets | 769,521 | 556,458 |
| Deposit on tangible capital assets | (133,298) | -⚑ |
| Loss on disposal of tangible capital assets | 165,358 | 76,048 |
| Proceeds on disposal of tangible capital assets | 18,000 | 12,019 |
| [total changes in tangible capital assets] | (1,475,509) | (1,292,059) |
| Additions of construction in progress | 452,532 | (322,839) |
| Increase of prepaid expense | (7,732) | (60,654) |
| [total changes in other non-financial assets] | 444,800 | (383,493) |
| CHANGE IN NET DEBT | (730,728) | (444,816) |
| NET DEBT, BEGINNING OF YEAR | (1,260,504) | (815,688) |
| NET DEBT, END OF YEAR | (1,991,232) | (1,260,504) |
CONSOLIDATED CASH FLOWS
FY 2020-2021 · PDF page 10
| 2021 | 2020 | |
|---|---|---|
| Annual surplus | 299,981 | 1,230,736 |
| Amortization | 769,521 | 556,458 |
| Loss on disposal of tangible capital assets | 165,358 | 76,048 |
| [subtotal operating activities] | 1,234,860 | 1,863,242 |
| Due from government and accounts receivable | 288,200 | (419,581) |
| Prepaid | (7,732) | (60,654) |
| Inventories | (63,816) | (13,591) |
| Accounts payable and accrued liabilities | 79,289 | (178,511) |
| Due to government and other government organizations | 204,869 | 79,086 |
| Deferred revenue | 477,266 | (71,420) |
| [total cash flows from operating activities] | 2,212,936 | 1,198,571 |
| Increase of long-term debt | 171,000 | -⚑ |
| Repayment of long-term debt | (119,795) | (103,040) |
| Transfer to the operating replacement reserve fund | 7,522 | (28,082) |
| Transfer to the replacement reserve fund | (44,418) | (26,105) |
| [total cash flows from financing activities] | 14,309 | (157,227) |
| Deposit on capital assets | (133,298) | -⚑ |
| Addition to capital assets | (2,295,090) | (1,936,584) |
| Proceeds from disposal of capital assets | 18,000 | 12,018 |
| Net increase in construction in progress | 452,532 | (322,839) |
| [total cash flows from capital activities] | (1,957,856) | (2,247,405) |
| Decrease of term deposit | -⚑ | 1,000,000 |
| [total cash flows from investing activities] | -⚑ | 1,000,000 |
| INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS | 269,389 | (206,061) |
| CASH AND CASH EQUIVALENTS, BEGINNING | 99,525 | 305,586 |
| CASH AND CASH EQUIVALENTS, ENDING | 368,914 | 99,525 |
Notes to the financial statements
Verbatim, as published. Statement lines above link to their notes.
Note 3DUE FROM GOVERNMENT AND ACCOUNTS RECEIVABLE
| 2021 | 2020 | |
|---|---|---|
| Due from Government and Other Government Organizations Fisheries and Oceans Canada | 239,783 | 285,958 |
| Due from Government and Other Government Organizations Indigenous Services Canada | 679,665 | 920,245 |
| Due from Government and Other Government Organizations Canada Mortgage and Housing Corporation | 35,890 | 20,890 |
| Due from Government and Other Government Organizations Provincial Government | 69,668 | 22,683 |
| [Due from Government and Other Government Organizations subtotal] | 1,025,006 | 1,249,776 |
| Accounts receivable Clients | 45,998 | 92,718 |
| Accounts receivable Other receivables | 141,098 | 157,808 |
| [Accounts receivable subtotal] | 187,096 | 250,526 |
| [total] | 1,212,102 | 1,500,302 |
Note 4OTTAWA TRUST MONEYS
| Beginning balance | Additions(other) | Withdrawals(other) | Ending balance(other) | |
|---|---|---|---|---|
| Trust - capital | 142 | -⚑ | -⚑ | 142 |
| Trust - revenue | 610 | 15 | -⚑ | 625 |
| Total | 752 | 15 | -⚑ | 767 |
Note 5INVENTORIES FOR RESALE
| 2021 | 2020 | |
|---|---|---|
| Tobacco | 111,465 | 59,592 |
| Fuel | 12,705 | 4,724 |
| Other | 4,504 | 541 |
| [total] | 128,674 | 64,857 |
Note 6RESTRICTED CASH
| 2021 | 2020 | |
|---|---|---|
| Cash in Ottawa Trusts | 767 | 752 |
| Operating reserve fund | 24,695 | 32,217 |
| Replacement reserve fund | 336,479 | 292,061 |
| [total] | 361,941 | 292,813 |
Note 8ACCOUNTS PAYABLE AND ACCRUED LIABILITIES
| 2021 | 2020 | |
|---|---|---|
| Suppliers | 389,001 | 321,442 |
| Payroll deductions | 17,153 | 16,644 |
| Sales tax | 3,571 | 6,091 |
| Accrued expenses | 43,095 | 29,354 |
| [total] | 452,820 | 373,531 |
Note 9DUE TO GOVERNMENT AND OTHER GOVERNMENT ORGANIZATIONS
| 2021 | 2020 | |
|---|---|---|
| Federal government - ISC | 5,999 | 5,999 |
| Provincial government | 454,034 | 249,165 |
| [total] | 460,033 | 255,164 |
Note 10DEFERRED REVENUE
| Balance Beginning of year | Amount of funding received(other) | Amount recognized as revenue(other) | Balance end of year(other) | |
|---|---|---|---|---|
| Federal Government ISC - Mitigation | 277,299 | -⚑ | 70,290 | 207,009 |
| Federal Government ISC - Prevention | -⚑ | 23,224 | 781 | 22,443 |
| Federal Government ISC - Skill Link Prog | -⚑ | 66,623 | 52,706 | 13,917 |
| Federal Government ISC - Housing | 39,842 | -⚑ | 39,842 | -⚑ |
| Federal Government ISC - Family Violence | 6,499 | -⚑ | 6,499 | -⚑ |
| Federal Government ISC - Emergency Mgmt Assistance | 473,633 | -⚑ | 143,087 | 330,546 |
| Federal Government ISC - Youth Emplmt Strategy | 2,700 | -⚑ | 2,700 | -⚑ |
| Federal Government ISC - Covid-19 | -⚑ | 94,850 | 89,600 | 5,250 |
| Federal Government ISC - Planning, MTSA | -⚑ | 11,725 | -⚑ | 11,725 |
| Federal Government ISC - Planning Design & Constr | -⚑ | 60,000 | -⚑ | 60,000 |
| Federal Government ISC - Water Systems | -⚑ | 823 | -⚑ | 823 |
| Federal Government ISC - Health Canada | 4,290 | 47,435 | 4,290 | 47,435 |
| Federal Government CMHC - Rapid Housing Initiative | -⚑ | 223,379 | 50,000 | 173,379 |
| Federal Government CMHC - On-Reserve Emergency Repair Program | -⚑ | 15,000 | -⚑ | 15,000 |
| Federal Government Employment and Social Development Canada | 39,018 | 68,994 | 98,154 | 9,858 |
| Total Federal Government | 843,281 | 612,053 | 557,949 | 897,385 |
| Other North Shore Micmac District | 7,049 | 27,000 | 7,049 | 27,000 |
| Other Mi'gmaq Child and Family Services of New Brunswick | -⚑ | 430,001 | 14,333 | 415,668 |
| Other Enhanced First Nation Education Program | 8,657 | 26,514 | 35,171 | -⚑ |
| Other Other | 3,800 | -⚑ | 3,800 | -⚑ |
| Total Other | 19,506 | 483,515 | 60,353 | 442,668 |
| Total | 862,787 | 1,095,568 | 618,302 | 1,340,053 |
Note 11LONG-TERM DEBT
| 2021 | 2020 | |
|---|---|---|
| Loan secured by a first mortgage on buildings, repayable by monthly instalments of $382 including capital and interest at the rate of 0.46%, maturing in 2040, renewable in May 2021, secured by a ministerial guarantee from Indigenous Services Canada and a first mortgage on one housing unit | 83,993 | 88,084 |
| 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 | 71,940 | 76,212 |
| 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 | 1,293 | 4,375 |
| 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 | 2,226 | 5,529 |
| 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 | 112,055 | 116,730 |
| Loan secured by a first mortgage on buidings, repayable by monthly instalments of $454 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 | 76,938 | 81,224 |
| 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 | 102,933 | 107,127 |
| 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 | 37,887 | 41,098 |
| 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 | 77,913 | 82,220 |
| 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 | 103,903 | 108,101 |
| 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 | 38,752 | 41,984 |
| 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 | 4,729 | 7,811 |
| 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 | 22,098 | 25,271 |
| 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 | 125,430 | 130,015 |
| 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 | 41,820 | 44,846 |
| 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 one housing unit | 98,422 | 102,972 |
| 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 | 24,558 | 27,536 |
| 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 | 54,541 | 58,263 |
| 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 | 8,810 | 11,640 |
| Loan secured by a first mortgage on buildings, repayable by monthly instalments of $891 including capital and interest at the rate of 1.86%, maturing in 2034, renewable in April 2024, secured by a ministerial guarantee from Indigenous Services Canada and a first mortgage on one housing unit | 123,681 | 132,008 |
| 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 | 24,948 | 27,848 |
| Loan secured by a first mortgage on buildings, repayable by monthly instalments of $427 including capital and interest at the rate of 1.87%, maturing in 2039, renewable in May 2024, secured by a ministerial guarantee from Indigenous Services Canada and a first mortgage on one housing unit | 78,947 | 82,569 |
| Loan not secured, repayable by monthly instalments of $811, without interest, maturing in August 2024 | 30,000 | -⚑ |
| Loan not secured, repayable by monthly instalments of $278, without interest, maturing in January 2025 | 10,000 | -⚑ |
| Loan secured by a first mortgage on buildings, repayable by monthly instalments of $260 including capital and interest at the rate of 0.65%, maturing in January 2025, secured by a ministerial guarantee from Indigenous Services Canada and a first mortgage on one housing unit | 11,803 | 14,824 |
| Loan secured by a first mortgage on buildings, repayable by monthly instalments of $295 including capital and interest at the rate of 1.3%, maturing in 2031, renewable in April 2026, secured by a ministerial guarantee from Indigenous Services Canada and a first mortgage on one housing unit | 33,470 | 36,591 |
| [total] | 1,809,190 | 1,757,984 |
| Amount | |
|---|---|
| 2022 | 158,395 |
| 2023 | 114,901 |
| 2024 | 114,960 |
| 2025 | 113,075 |
| 2026 | 111,592 |
Note 12PREPAID EXPENSES
| 2021 | 2020 | |
|---|---|---|
| Tuition fees | 136,210 | 149,499 |
| Insurance | 67,191 | 45,110 |
| Lease | 36,300 | 41,700 |
| Other | 9,517 | 5,177 |
| [total] | 249,218 | 241,486 |
Note 13TANGIBLE CAPITAL ASSETS
| Land and Buildings Cost | Roads and Paving Cost(other) | Equipment and boat Cost(other) | Vehicule Cost(other) | Total 2021 Cost(other) | Total 2020 Cost(other) | Land and Buildings Accumulated Amortization(other) | Roads and Paving Accumulated Amortization(other) | Equipment and boat Accumulated Amortization(other) | Vehicule Accumulated Amortization(other) | Total 2021 Accumulated Amortization(other) | Total 2020 Accumulated Amortization(other) | Net book value Total 2021(other) | Net book value Total 2020(other) | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Opening balance | 8,769,696 | 740,686 | 2,069,321 | 249,573 | 11,829,276 | 10,229,266 | 3,094,333 | 231,896 | 941,056 | 110,669 | 4,377,954 | 4,070,004 | 7,451,322 | 6,159,262 |
| Additions/Amortization | 1,221,959 | 79,800 | 914,272 | 79,059 | 2,295,090 | 1,936,584 | 381,167 | 18,211 | 324,866 | 45,277 | 769,521 | 556,458 | 1,525,569 | 1,380,126 |
| Disposals/Accumulated amortization on disposals | -⚑ | -⚑ | (460,146) | (33,000) | (493,146) | (336,574) | -⚑ | -⚑ | (282,213) | (27,575) | (309,788) | (248,508) | (183,358) | (88,066) |
| Closing balance | 9,991,655 | 820,486 | 2,523,447 | 295,632 | 13,631,220 | 11,829,276 | 3,475,500 | 250,107 | 983,709 | 128,371 | 4,837,687 | 4,377,954 | 8,793,533 | 7,451,322 |
Note 19EXPENSES BY OBJECT
| 2021 | 2020 | |
|---|---|---|
| Wages & employee benefits | 1,677,434 | 1,269,866 |
| Fees and contract services | 746,617 | 621,564 |
| Insurance | 63,529 | 60,148 |
| Interest | 42,003 | 38,652 |
| Office supplies and equipment | 65,717 | 79,377 |
| Professional services | 45,400 | 27,860 |
| Repairs & maintenance | 230,393 | 238,104 |
| Supplies & services | 1,152,832 | 463,421 |
| Telephone | 16,203 | 13,758 |
| Travel | 20,562 | 56,158 |
| Tuition | 467,323 | 500,545 |
| Utilities | 312,867 | 311,414 |
| Other | 1,614,518 | 1,943,371 |
| Amortization | 769,521 | 556,458 |
| [total] | 7,224,919 | 6,180,696 |
Note 20RECONCILIATION OF INDIGENOUS SERVICES CANADA (ISC) FUNDING
| Amount | |
|---|---|
| ISC funding per consolidated financial statements | 2,837,462 |
| Less: Deferred revenue - Family Violence | 6,499 |
| Less: Deferred revenue - Youth Emplmt Strategy | 2,700 |
| Less: Deferred revenue - Emergency Mgmt Assistance | 473,634 |
| Less: Deferred revenue - Mitigation | 277,299 |
| Less: Deferred revenue - Housing - Budget 2017 | 39,842 |
| Less: Deferred revenue - Health | 4,290 |
| Less: Accounts receivable - Education | 101,880 |
| [total less] | 906,144 |
| Plus: Deferred revenue - Fn & Inuit - Summer Work Exp | 13,916 |
| Plus: Deferred revenue - Covid-19 ICSF2 - EMAP | 5,250 |
| Plus: Deferred revenue - Emergency Mgmt Assistance | 330,546 |
| Plus: Deferred revenue - Mitigation | 207,008 |
| Plus: Deferred revenue - Planning, MTSA - Ec Dev | 11,725 |
| Plus: Deferred revenue - Prevention Projects | 22,442 |
| Plus: Deferred revenue - Planning Design & Constr | 60,000 |
| Plus: Deferred revenue - Water Systems | 823 |
| Plus: Deferred revenue - Health | 47,436 |
| Plus: Accounts receivable - Response (Amendment #59) | 268,350 |
| [total plus] | 967,496 |
| Funding per ISC revenue confirmation | 2,898,814 |
Note 21GOVERNMENT TRANSFERS
| Operating(budget) | Capital | 2021 Total | |
|---|---|---|---|
| Federal government transfers Indigenous Services Canada | 2,230,853 | 193,685 | 2,424,538 |
| Federal government transfers Health Canada | 412,924 | -⚑ | 412,924 |
| Federal government transfers Canada Mortgage and Housing Corporation | 89,581 | 50,000 | 139,581 |
| Federal government transfers Department of Fisheries and Oceans | 397,425 | -⚑ | 397,425 |
| Federal government transfers Employment and Social Development Canada | 14,857 | 83,298 | 98,155 |
| Federal government transfers Canada Emergency Wage Subsidy | 240,996 | -⚑ | 240,996 |
| Federal government transfers Canada Emergency Business Account | 20,000 | -⚑ | 20,000 |
| Federal government transfers Local Food Infrastructure Fund | 15,000 | -⚑ | 15,000 |
| Federal government transfers Second Harvest | 20,000 | -⚑ | 20,000 |
| Federal government transfers Atlantic Canada Opportunities Agency | 85,098 | -⚑ | 85,098 |
| [total federal government transfers] | 3,526,734 | 326,983 | 3,853,717 |
| Provincial government transfers | 388,500 | 16,151 | 404,651 |
| [total government transfers] | 3,915,234 | 343,134 | 4,258,368 |
| Operating(budget) | Capital | 2020 Total | |
|---|---|---|---|
| Federal government transfers Indigenous Services Canada | 2,056,259 | 738,982 | 2,795,241 |
| Federal government transfers Health Canada | 316,100 | 105,422 | 421,522 |
| Federal government transfers Canada Mortgage and Housing Corporation | 87,351 | 16,000 | 103,351 |
| Federal government transfers Department of Fisheries and Oceans | 116,596 | 361,539 | 478,135 |
| Federal government transfers Employment and Social Development Canada | 33,375 | -⚑ | 33,375 |
| Federal government transfers Atlantic Canada Opportunities Agency | -⚑ | 34,194 | 34,194 |
| [total federal government transfers] | 2,609,681 | 1,256,137 | 3,865,818 |
| Provincial government transfers | 227,351 | 29,788 | 257,139 |
| [total government transfers] | 2,837,032 | 1,285,925 | 4,122,957 |
Note 22SEGMENT DISCLOSURE
| Economic Development 2021 | Economic Development 2020(other) | Education 2021(other) | Education 2020(other) | Social Assistance 2021(other) | Social Assistance 2020(other) | Health 2021(other) | Health 2020(other) | Public Works 2021(other) | Public Works 2020(other) | Band Government 2021(other) | Band Government 2020(other) | Other 2021(other) | Other 2020(other) | Total 2021(other) | Total 2020(other) | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Revenues Federal Government | -⚑ | -⚑ | 587,739 | 666,328 | 654,153 | 523,854 | 412,924 | 421,522 | 36,663 | 32,112 | 1,418,719 | 1,709,674 | 743,519 | 512,328 | 3,853,717 | 3,865,818 |
| Revenues Provincial Government | 294,566 | 98,928 | 35,171 | 55,948 | -⚑ | -⚑ | -⚑ | -⚑ | -⚑ | -⚑ | 7,800 | -⚑ | 67,114 | 102,263 | 404,651 | 257,139 |
| Revenues Other revenue | 713,576 | 194,391 | 74,005 | 71,956 | 105,163 | 103,126 | -⚑ | -⚑ | -⚑ | -⚑ | 321,140 | 256,914 | 2,052,648 | 2,662,088 | 3,266,532 | 3,288,475 |
| Total revenue | 1,008,142 | 293,319 | 696,915 | 794,232 | 759,316 | 626,980 | 412,924 | 421,522 | 36,663 | 32,112 | 1,747,659 | 1,966,588 | 2,863,281 | 3,276,679 | 7,524,900 | 7,411,432 |
| Expenses Salaries and benefits | 92,035 | 38,761 | 105,510 | 112,095 | 36,124 | 22,284 | 250,677 | 250,221 | 17,262 | 17,576 | 559,037 | 401,866 | 616,789 | 427,063 | 1,677,434 | 1,269,866 |
| Expenses Amortization | 33,037 | 5,302 | -⚑ | -⚑ | 74,950 | 73,859 | -⚑ | -⚑ | -⚑ | -⚑ | 420,845 | 262,291 | 240,689 | 215,006 | 769,521 | 556,458 |
| Expenses Debt servicing | -⚑ | -⚑ | -⚑ | -⚑ | 26,186 | 28,690 | -⚑ | -⚑ | -⚑ | -⚑ | -⚑ | -⚑ | -⚑ | -⚑ | 26,186 | 28,690 |
| Expenses Other expenses | 854,704 | 228,394 | 517,126 | 578,851 | 705,376 | 628,469 | 157,005 | 74,800 | 130,129 | 129,036 | 854,154 | 885,011 | 1,533,284 | 1,801,121 | 4,751,778 | 4,325,682 |
| Total expenses | 979,776 | 272,457 | 622,636 | 690,946 | 842,636 | 753,302 | 407,682 | 325,021 | 147,391 | 146,612 | 1,834,036 | 1,549,168 | 2,390,762 | 2,443,190 | 7,224,919 | 6,180,696 |
| Annual surplus (deficit) | 28,366 | 20,862 | 74,279 | 103,286 | (83,320) | (126,322) | 5,242 | 96,501 | (110,728) | (114,500) | (86,377) | 417,420 | 472,519 | 833,489 | 299,981 | 1,230,736 |
Chief and council pay · FY 2020-2021
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.