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Long Point First NationFiscal year 2024-2025

← 2023–24

First Nations / Band 67 · Quebec

Long Point First Nation

Fiscal year 2024-2025 (year-end 2025-03-31) · 991 registered · 15 on reserve · Algonquin Anishinabeg Nation Tribal Council

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At a glance · FY 2024-2025

Annual surplus (deficit)

$4.83M

$4,830,907

Total revenue

$38.2M

$38,186,803

Total expenses

$33.4M

$33,355,896

Accumulated surplus

$73.1M

$73,086,088

Total financial assets

$42.8M

$42,800,258

Total financial liabilities

$23.1M

$23,099,853

Net financial assets (debt)

$19.7M

$19,700,405

Total non-financial assets

$53.4M

$53,385,683

Revenue and expenses · FY 2024-2025

As published. Line items from the Statement of Operations, ranked by amount.

Revenue

  • ISC - Grant$18.2M
  • ISC - Unexpended contribution from previous year$8.97M
  • ISC - Flexible contribution$8.19M
  • ISC - Fixed contribution$6.83M
  • Four Pillars Society$2.72M
  • Administration fees$2.18M
  • Deferred revenue from previous year$1.80M
  • Interests$1.36M
  • First Nations Human Resources Development (FNHRD)$1.22M
  • Canadian Malartic Mine$813K
  • ISC - Set contribution$542K
  • Other revenues$450K
  • Rent revenue$420K
  • Secrétariat aux relations avec les Premières Nations et les Inuits (SRPNI)$312K
  • First Nations of Quebec and Labrador Health and Social Services Commission (FNQLHSSC)$231K
  • Tax reimbursement$207K
  • ISC - Block contribution$187K
  • Canada Mortgage and Housing Corporation (CMHC)$160K
  • Ministère de la Culture et des Communications$135K
  • First Nations Education Council$105K
  • Withdrawal from replacement reserve$56.6K
  • Public Safety of Canada$52.0K
  • Government of Quebec$48.0K
  • Centre jeunesse de l'Abitibi-Témiscamingue$15.0K
  • Contracts and rental$3.50K
  • Refundable surplus (recoverable deficit) to (from) ISC-$407K
  • Deferred revenue to following year-$4.12M
  • ISC - Unexpended contribution to following year-$12.5M

Expenses

    Reconciliation: revenue $38.2M − expenses $33.4M = $4.83M surplus

    Data by fiscal year

    Each row is a fiscal year; every cell opens that data product. Missing data is shown, not hidden.

    Fiscal yearStatement tables, notes, schedulesOperationsFinancial positionHeadline figuresCouncil paySource PDF
    2024-2025viewingViewViewViewViewPosted, not capturedPDF
    2023-2024Posted, not captured———Posted, not capturedPDF
    2022-2023Posted, not captured———4 rowsPDF
    2021-2022Posted, not captured———Posted, not capturedPDF
    2020-2021Posted, not captured———Posted, not capturedPDF
    2019-2020Posted, not captured———Posted, not capturedPDF
    2018-2019Posted, not captured———1 rowsPDF
    2017-2018Posted, not captured———2 rowsPDF
    2016-2017Posted, not captured———1 rowsPDF
    2015-2016Posted, not captured———3 rowsPDF
    2014-2015Posted, not captured———6 rowsPDF
    2013-2014Posted, not captured———8 rowsPDF

    Statements as published · FY 2024-2025

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    Statement of Financial Position

    FY 2024-2025 · PDF page 5

    FA − FL = Net FA: matchedNet FA + NFA = Acc. surplus: matched
    20252024
    Financial assets
    Cash20,282,94516,253,361
    Short-term investments (3.20% to 3.83%, renewable between September 2025 and September 2026)8,293,80310,009,633
    Accounts receivable (Note 3)n313,696,6449,684,047
    Restricted cash and deposits (Note 4)n4526,866510,770
    [total financial assets]42,800,25836,457,811
    Liabilities
    Accounts payable and accrued liabilities3,895,8713,219,515
    Deferred revenue and ISC - Unexpended funding (Schedule 1)16,581,49310,775,292
    Refundable contribution to ISC929,508551,900
    Long-term debt (Note 6)n61,692,9811,812,569
    [total liabilities]23,099,85316,359,276
    Net financial assets19,700,40520,098,535
    Non-financial assets
    Prepaid expenses291,578298,264
    Capital assets (Note 5)n553,094,10547,774,385
    [total non-financial assets]53,385,68348,072,649
    Accumulated surplus (Note 9)n973,086,08868,171,184

    Statement of Operations

    FY 2024-2025 · PDF page 6

    Rev − Exp = Surplus: matched
    20252024
    Revenues
    ISC - Grant18,157,18217,721,975
    ISC - Fixed contribution6,830,4806,556,493
    ISC - Flexible contribution8,191,0293,017,075
    ISC - Block contribution187,392-⚑
    ISC - Set contribution542,300674,300
    Refundable surplus (recoverable deficit) to (from) ISC(407,205)(302,156)
    Administration fees2,182,3331,544,451
    Canada Mortgage and Housing Corporation (CMHC)160,191218,176
    Canadian Malartic Mine812,500562,500
    Centre jeunesse de l'Abitibi-Témiscamingue15,00015,000
    Contract with forestry companies-⚑95,000
    Contracts and rental3,500124,959
    First Nations Education Council104,959172,945
    First Nations Human Resources Development (FNHRD)1,222,531522,136
    Government of Quebec48,00096,000
    First Nations of Quebec and Labrador Health and Social Services Commission (FNQLHSSC)231,241919,551
    Interests1,357,150914,735
    Ministère de la Culture et des Communications135,00080,000
    Ministère des Forêts, de la Faune et des Parcs (MFFP)-⚑270,000
    Four Pillars Society2,722,000200,000
    Public Safety of Canada52,000104,000
    Rent revenue419,518378,648
    Secrétariat aux relations avec les Premières Nations et les Inuits (SRPNI)312,302809,961
    Tax reimbursement206,925156
    Other revenues450,055399,258
    Withdrawal from replacement reserve56,62155,915
    Gain on settlements-⚑1,500,000
    Deferred revenue from previous year1,803,774481,387
    Deferred revenue to following year(4,124,576)(1,803,774)
    ISC - Unexpended contribution from previous year8,971,51814,247,690
    ISC - Unexpended contribution to following year(12,456,917)(8,971,518)
    [total revenues]38,186,80340,604,863

    Statement of Operations (Continued)

    FY 2024-2025 · PDF page 7

    20252024
    Expenses (Note 15)
    Band government288,113214,202
    Administration2,484,7312,469,418
    Human resources development973,961466,556
    Education11,762,22510,025,245
    Health7,869,3326,566,499
    Public works3,536,1823,770,124
    Fire and public security protection618,630245,590
    Social assistance1,864,1911,731,836
    Housing1,837,4371,308,697
    Economic development344,240107,820
    Natural resources and others1,776,8541,111,492
    [total expenses]33,355,89628,017,479
    Surplus for the year4,830,90712,587,384
    Conciliation to ISC financial reporting requirements
    Surplus for the year4,830,90712,587,384
    Reimbursement of capital on long-term debt(202,171)(89,795)
    Transfer to net investment in capital assets(7,390,753)(9,629,751)
    Loan revenue-⚑1,544,881
    Surplus (deficit) under ISC financial reporting requirements (1)(2,762,017)4,412,719

    Statement of Changes in Net Financial Assets

    FY 2024-2025 · PDF page 11

    20252024
    Surplus for the year4,830,90712,587,384
    Changes in capital assets
    Transfert to net investment in capital assets(7,390,753)(9,629,751)
    Amortization of capital assets2,024,3751,726,274
    Gain and proceeds from disposal of capital assets46,658-⚑
    [subtotal changes in capital assets](5,319,720)(7,903,477)
    Changes in non-operational surpluses, reserves and other non-financial assets
    Changes in surpluses and reserves72,595(33,365)
    Increase in in-trust fund3,5723,283
    Changes in other non-financial assets6,686210,077
    RRAP loan instalments remission7,83016,121
    [subtotal changes in non-operational surpluses]90,683196,116
    Changes in net financial assets(398,130)4,880,023
    Net financial assets, beginning of year20,098,53515,218,512
    Net financial assets, end of year19,700,40520,098,535

    Statement of Cash Flows

    FY 2024-2025 · PDF page 12

    20252024
    Operating activities
    Surplus for the year4,830,90712,587,384
    Items not affecting cash:
    Amortization of capital assets2,024,3751,726,274
    Gain on disposal of capital assets(10,908)-⚑
    [subtotal]6,844,37414,313,658
    Changes in non-cash operating working capital items (Note 8)n82,854,254(609,177)
    [total operating activities]9,698,62813,704,481
    Investing activities
    Acquisition of capital assets(7,390,753)(9,629,751)
    Proceeds from disposal of capital assets57,566-⚑
    Increase in restricted cash and deposits(16,096)(15,857)
    Change in short-term investments1,715,830(5,009,633)
    [total investing activities](5,633,453)(14,655,241)
    Financing activities
    Change in surpluses and reserves72,595(33,365)
    Increase in in-trust fund3,5723,283
    Proceed from long-term debt-⚑1,544,881
    Reimbursement of capital on long-term debt(119,588)(105,916)
    RRAP loan instalments remission7,83016,121
    [total financing activities](35,591)1,425,004
    Net increase in cash and cash equivalents4,029,584474,244
    Cash and cash equivalents, beginning of year16,253,36115,779,117
    Cash and cash equivalents, end of year20,282,94516,253,361

    Note 8 Additional information relating to the statement of cash flows

    FY 2024-2025 · PDF page 19

    20252024
    Accounts receivable(4,012,597)3,279,718
    Prepaid expenses6,686210,077
    Accounts payable and accrued liabilities676,3561,043,503
    Funding received in advance-⚑(1,275,692)
    Deferred revenue and ISC - Unexpended funding5,806,201(3,953,787)
    Refundable contribution to ISC377,60887,004
    [total changes in non-cash items]2,854,254(609,177)
    Cash and cash equivalents:
    Cash20,282,94516,253,361
    Interest paid59,38115,776

    Notes to the financial statements

    Verbatim, as published. Statement lines above link to their notes.

    Note 1Accounting policies (continued)

    MethodsRates and Periods
    Private housing
    Community buildings
    Equipment
    Motorized equipment
    Roadway system
    Water and sanitation systems
    Note 2Accounts receivable

    20252024
    ISC9,146,3786,587,938
    CMHC121,492834,474
    First Nations Education Council14,52183,869
    Rent - Band housing and Article 952,393,4852,263,076
    FNHRD73,05913,020
    First Nations of Quebec and Labrador Health and Social Services Commission414,299933,226
    MFFP67,500169,128
    Secrétariat aux relations avec les Premières Nations et les Inuits (SRPNI)366,914376,813
    Four Pillars Society2,722,000200,000
    Other accounts receivable782,544713,925
    [subtotal]16,102,19212,175,469
    Allowance for doubtful accounts(2,405,548)(2,491,422)
    [total]13,696,6449,684,047
    Note 3Restricted cash and deposits

    20252024
    In-trust surplus107,629104,057
    Reserved funds - Article 95*419,237406,713
    [total]526,866510,770
    Note 4Capital assets

    CostAccumulated amortization(other)Net book value 2025(other)Net book value 2024(other)
    Private housing16,426,9885,188,60211,238,3869,323,089
    Community buildings19,203,8595,750,96713,452,89113,729,082
    Equipment3,461,3132,611,593849,720815,334
    Motorized equipment5,397,3262,788,5072,608,8192,432,339
    Roadway system5,265,2441,647,9413,617,3033,779,716
    Water and sanitation systems18,198,7972,548,31715,650,48115,522,786
    Assets under construction5,676,505-⚑5,676,5052,172,039
    [total]73,630,03220,535,92753,094,10547,774,385
    Note 5Long-term debt

    20252024
    Loan, 1.12%, guaranteed by ISC, payable by monthly instalments of $229, including interest, maturing in 2042 - Loan No. 1622961901140,40042,682
    Loan, 4.82%, guaranteed by ISC, payable by monthly instalments of $712, including interest, maturing in 203354,25760,040
    Loan, 1.13%, guaranteed by ISC, payable by monthly instalments of $1,716, including interest, maturing in 2030 - Loan No. 1622961900885,436104,954
    Loan, 3.78%, guaranteed by ISC, payable by monthly instalments of $311, including interest, maturing in 2032 - Loan No. 1622961900920,24623,158
    Loan, 3.78%, guaranteed by ISC, payable by monthly instalments of $621, including interest, maturing in 2032 - Loan No. 1622961901040,49446,316
    Loan, 4.49%, guaranteed by ISC, payable by monthly instalments of $1,372, including interest, maturing in 203182,31294,805
    Loans from CMHC (RRAP), no interest*7,78315,613
    Loan, 2.99%, guaranteed by ISC, payable by monthly instalments of $565, including interest, maturing in 2026 - Loan No. 162296190011,1277,769
    Loan, 1.22%, guaranteed by ISC, payable by monthly instalments of $469, including interest, maturing in 2030 - Loan No. 1622961900226,40131,673
    Loan, 0.71%, guaranteed by ISC, payable by monthly instalments of $405, including interest, maturing in 2030 - Loan No. 1622961900323,07727,754
    Loan, 1.13%, guaranteed by ISC, payable by monthly instalments of $722, including interest, maturing in 2032 - Loan No. 1622961900551,56159,591
    Loan, 1.13%, guaranteed by ISC, payable by monthly instalments of $329, including interest, maturing in 2030 - Loan No. 1622961900616,06119,805
    Loan, 1.13%, guaranteed by ISC, payable by monthly instalments of $326, including interest, maturing in 2030 - Loan No. 1622961900715,89619,602
    Loan, 7.49%, reimbursed during the year-⚑3,908
    Loan of $199,568, 6.90%, guaranteed by SOCCA, offset by a receivable since there is a legally enforceable right to set-off between the loan and the receivable, which will be realized simultaneously, maturing in 2027
    Loan, 3.84%, guaranteed by ISC, payable by monthly instalments of $715, including interest, maturing in 2045 - Loan No. 16229619012116,248120,000
    Loan, 3.84%, guaranteed by ISC, payable by monthly instalments of $1,536, including interest, maturing in 2044 - Loan No. 16229619013240,631249,000
    Loan, 3.84%, guaranteed by ISC, payable by monthly instalments of $1,950, including interest, maturing in 2044 - Loan No. 26782086305,380316,000
    20242023
    Loan, 3.51%, guaranteed by ISC, payable by monthly instalments of $1,663, including interest, maturing in 2050 - Loan No. 26848846330,661332,800
    Loan, 3.51%, guaranteed by ISC, payable by monthly instalments of $1,373, including interest, maturing in 2045 - Loan No. 27203108235,010237,100
    [total]1,692,9811,812,569
    Current portion129,911114,006
    [total after current portion]1,563,0701,698,563
    [table 2]
    2026129,911⚑
    2027128,192⚑
    2028123,883⚑
    2029127,216⚑
    2030107,542⚑
    Note 6Replacement reserve fund - Article 95

    20252024
    Balance, beginning of year202,090222,880
    Transfer to replacement reserve fund - Article 95129,21622,550
    Interest earned12,52412,575
    Withdrawal from replacement reserve(56,621)(55,915)
    [total]287,209202,090
    Note 7Additional information relating to the statement of cash flows

    20252024
    Accounts receivable(4,012,597)3,279,718
    Prepaid expenses6,686210,077
    Accounts payable and accrued liabilities676,3561,043,503
    Funding received in advance-⚑(1,275,692)
    Deferred revenue and ISC - Unexpended funding5,806,201(3,953,787)
    Refundable contribution to ISC377,60887,004
    [total changes in non-cash items]2,854,254(609,177)
    Cash and cash equivalents:
    Cash20,282,94516,253,361
    Interest paid59,38115,776
    Note 8Accumulated surplus

    20252024
    Net investment in capital assets51,401,12445,961,816
    In-trust fund107,629104,057
    Replacement reserve fund - Article 95287,209202,090
    Reserve for ISC grant funding *14,660,68215,473,570
    Reserve for fire equipment *215,657237,297
    Operating reserve fund - Article 95148,557148,502
    Cumulative operating surplus6,265,2306,043,852
    [total]73,086,08868,171,184
    Note 9Expenses by object

    20252024
    Salaries and fringe benefits12,706,9969,102,800
    Accommodation and meals74,975115,384
    Amortization of capital assets2,024,3751,726,274
    Administration fees2,066,2831,488,767
    Allocation for education262,937214,892
    Allocation for social assistance1,593,0911,622,719
    Allocation for trappers4,7044,998
    Bad debts125,577180,049
    Contracts3,768,4774,868,210
    Election expenses1188,353
    Electricity207,315183,871
    Honoraria102,01272,950
    Insurances289,687221,754
    Interest and bank charges13,02034,399
    Interest on long-term debt59,38115,776
    Licence and permits32,31529,128
    Maintenance139,809118,703
    Material and supplies2,577,7222,255,939
    Medical transportation217,937234,505
    Membership fees1,034775
    Professional fees1,845,9951,569,126
    Purchase of fuel129,498118,419
    Rental of equipment317,753208,401
    Telephone114,47786,929
    Training122,71129,274
    Transfer to Makwa Machinery Inc. and Kuzzin store (SAT)-⚑6,750
    Transfer to replacement reserve fund - Article 95129,21622,550
    Travel expenses698,731588,371
    Tuition fees649,317234,292
    Workshops2,158,4001,859,246
    Other expenses822,017691,575
    Transfer to Amosesag Childcare Center110,924102,300
    Gain on disposal of capital assets(10,908)-⚑
    [total]33,355,89628,017,479
    Note 10Schedule 1 - Segment disclosure

    Revenues 2025Expenses 2025(other)Surplus (deficit) under ISC 2025(other)Conciliation 2025(other)Surplus (deficit) under PSAS 2025(other)Deferred revenues 2024(other)Surplus (deficit) under ISC 2024(other)Conciliation 2024(other)Surplus (deficit) under PSAS 2024(other)
    SUMMARY - BAND GOVERNMENT
    Comm Economic Dev - Reserve Creation B21 (#1018)
    Additions to reserve - Studies (#1020)
    Assets Management plan (#1030)23,81923,819-⚑-⚑-⚑3,842-⚑-⚑-⚑
    Declaration on Rights of Indigenous (#1820)51,60051,600-⚑-⚑-⚑-⚑-⚑-⚑-⚑
    Membership (#2042)8,1818,181-⚑-⚑-⚑-⚑-⚑-⚑-⚑
    Negociation - Land Base (#9725)153,481153,481-⚑-⚑-⚑46,519(139,427)-⚑(139,427)
    Unity Agreement (#9730)51,03251,032-⚑-⚑-⚑-⚑(45,647)-⚑(45,647)
    [total]288,113288,113-⚑-⚑-⚑50,361(185,074)-⚑(185,074)
    SUMMARY - ADMINISTRATION
    Financial Management Governance Capacity Development (#1844)85,48285,482-⚑-⚑-⚑-⚑-⚑-⚑-⚑
    Human Resources Management Governance Capacity Development (#1845)110,753110,753-⚑-⚑-⚑-⚑-⚑-⚑-⚑
    Band Support (#2625)4,338,4012,260,4672,077,934-⚑2,077,934-⚑632,243212,060844,303
    Band Employees Benefits Plan - Administration (#2632)
    Band Office - Trailers (#2680)302,740-⚑302,740-⚑302,740-⚑-⚑-⚑-⚑
    Youth Council (#3085)28,9326,03322,899-⚑22,899-⚑-⚑-⚑-⚑
    Amortization - Administration (#2627)-⚑21,996(21,996)-⚑(21,996)-⚑(24,119)-⚑(24,119)
    [total 2]4,866,3082,484,7312,381,577-⚑2,381,577-⚑608,124212,060820,184
    SUMMARY - FIRST NATIONS HUMAN RESOURCES DEVELOPMENT COMMISSION OF QUEBEC
    FNHRD - CRF (#5520)292,332292,332-⚑-⚑-⚑-⚑-⚑-⚑-⚑
    FNHRD - EIF (#5521)177,104177,104-⚑-⚑-⚑-⚑-⚑-⚑-⚑
    FNHRD - CRF Youth (#5522)31,49531,495-⚑-⚑-⚑-⚑-⚑-⚑-⚑
    FNHRD - Skills Link Program (#5523)27,18027,180-⚑-⚑-⚑-⚑-⚑-⚑-⚑
    FNHRD - Labour Market Initiative (#5544)22,69022,690-⚑-⚑-⚑44,015-⚑-⚑-⚑
    IANFNYES (#5529)423,160423,160-⚑-⚑-⚑280,260-⚑-⚑-⚑
    [total 3]973,961973,961-⚑-⚑-⚑324,275-⚑-⚑-⚑
    SUMMARY - EDUCATION
    Amo Ososwan School Operations (#2280)7,238,2778,331,996(1,093,719)514,508(579,211)-⚑3,721,489820,0824,541,571
    Amo Ososwan School Repairs (#2282)255,936260,941(5,005)-⚑(5,005)-⚑5,005-⚑5,005
    Rental and Construction of twin houses for teachers (#2285)59,30044,84114,459-⚑14,459-⚑(5,390)-⚑(5,390)
    Tuition Agreements - Provincial (#2290)10,86410,864-⚑-⚑-⚑-⚑-⚑-⚑-⚑
    Student Accommodation (#2312)30,58630,586-⚑-⚑-⚑-⚑-⚑-⚑-⚑
    Student Transportation (#2313)7,6467,646-⚑-⚑-⚑-⚑-⚑-⚑-⚑
    Financial Assistance Allowance (#2314)37,33437,334-⚑-⚑-⚑-⚑-⚑-⚑-⚑
    Adult Education (#2355)126,937241,001(114,064)-⚑(114,064)-⚑-⚑-⚑-⚑
    Post-Secondary (#2360)329,196546,893(217,697)-⚑(217,697)-⚑(70,048)-⚑(70,048)
    FNEC - Post Secondary Partnership Program (#2365)59,38259,382-⚑-⚑-⚑-⚑-⚑-⚑-⚑
    Study New Education Space (#2541)-⚑-⚑-⚑-⚑-⚑75,000-⚑-⚑-⚑
    FNEC - Career Promoton & Awareness (#3000)17,29417,294-⚑-⚑-⚑-⚑-⚑-⚑-⚑
    Special Education (#3002)1,716,7861,716,786-⚑-⚑-⚑-⚑-⚑-⚑-⚑
    FNEC - Student Project (#3003)14,36614,366-⚑-⚑-⚑5,970-⚑-⚑-⚑
    FNEC - Science and Technology (#3012)9,1059,105-⚑-⚑-⚑-⚑-⚑-⚑-⚑
    FNEC - Skills Link Program (#3016)
    FNEC - Innovation in Education (#3026)16,77916,779-⚑-⚑-⚑-⚑-⚑-⚑-⚑
    Anti-Bullying Campaign (#3030)2,5002,500-⚑-⚑-⚑-⚑-⚑-⚑-⚑
    Revenues 2025Expenses 2025(other)Surplus (deficit) under ISC 2025(other)Conciliation 2025(other)Surplus (deficit) under PSAS 2025(other)Deferred revenues 2024(other)Surplus (deficit) under ISC 2024(other)Conciliation 2024(other)Surplus (deficit) under PSAS 2024(other)
    SUMMARY - EDUCATION (CONTINUED)
    FNEC - Breakfast Club Initiative (#3080)
    Amortization - Education (#4352)-⚑413,911(413,911)-⚑(413,911)-⚑(401,616)-⚑(401,616)
    [total]9,932,28811,762,225(1,829,937)514,508(1,315,429)80,9703,249,440820,0824,069,522
    SUMMARY - HEALTH
    Family Violence (#2430)10,40410,404-⚑-⚑-⚑-⚑1,815-⚑1,815
    Community Engagement / Antiracism (#2552)109,626109,626-⚑-⚑-⚑54,560-⚑-⚑-⚑
    ELCC (#3256)364,801364,801-⚑-⚑-⚑348,513-⚑-⚑-⚑
    ISC - Health Branch - Head Start (#3257)(135,214)4,447(139,661)-⚑(139,661)1,500,000154,762-⚑154,762
    ISC - Health Branch - Maternal & Child Health (#3260)48,69548,695-⚑-⚑-⚑-⚑-⚑-⚑-⚑
    FNQLHSSC - Fight Against Poverty (#3286)
    Four Pillars Society (#5102)(189,041)10,959(200,000)-⚑(200,000)2,911,041200,000-⚑200,000
    First Line Services - Recreation (#5115)179,088179,088-⚑-⚑-⚑70,912-⚑-⚑-⚑
    Primary Care Infrastructure Nurse (#9002)-⚑-⚑-⚑57,34057,3401,442,650-⚑-⚑-⚑
    ISC - Health Branch - Clinic Repairs (#9004)(66,272)886(67,158)8,856(58,302)301,898(365)-⚑(365)
    Health Equity Fund (#9040)-⚑-⚑-⚑-⚑-⚑177,196-⚑-⚑-⚑
    FN child compensation (#9045)-⚑-⚑-⚑-⚑-⚑68,211-⚑-⚑-⚑
    First Line Services (#9050)1,670,1001,670,100-⚑-⚑-⚑1,774,020-⚑-⚑-⚑
    First Line Services - Culture and Language (#5550)25,60625,606-⚑-⚑-⚑224,394-⚑-⚑-⚑
    Communicable Diseases (#9051)31,01531,015-⚑-⚑-⚑-⚑33,489-⚑33,489
    First Nation Representative Service (#9053)276,973276,973-⚑-⚑-⚑6,013-⚑56,82556,825
    Capital-CHRT (#9056)4,8874,887-⚑-⚑-⚑18,757-⚑-⚑-⚑
    First Nation Child & Family Services - O&M (#9058)-⚑-⚑-⚑-⚑-⚑625,016-⚑-⚑-⚑
    Community Based Initiatives Retro-Action (#9060)
    Home Care - CSS (#9065)15,00015,000-⚑-⚑-⚑-⚑-⚑-⚑-⚑
    ISC - Health Branch - NNADAP (#9070)86,01386,013-⚑-⚑-⚑-⚑-⚑-⚑-⚑
    ISC - Health Branch - Solvent Abuse (#9071)7,8807,880-⚑-⚑-⚑-⚑-⚑-⚑-⚑
    ISC - Health Branch - Fetal Alcohol Disorders (#9075)11,05611,056-⚑-⚑-⚑-⚑-⚑-⚑-⚑
    ISC - Health Branch - Jordan's Principle (#9080)1,414,7171,414,717-⚑24,95024,9501,301,669-⚑-⚑-⚑
    ISC - Health Branch - Jordan's Principle Coordination (#9085)68,94862,4486,500-⚑6,50097,443-⚑-⚑-⚑
    Health HCD Midwifery (#9099)382-⚑382-⚑382-⚑-⚑-⚑-⚑
    ISC - Health Branch - CHR (#9100)125,854125,854-⚑-⚑-⚑-⚑17,448-⚑17,448
    ISC - Health Branch - Home & Community Care (#9105)214,064158,18955,875-⚑55,875-⚑15,523-⚑15,523
    ISC - Health Branch - Diabetes (#9106)44,90844,908-⚑-⚑-⚑-⚑124,528-⚑124,528
    ISC - Health Branch - Food Security (#9107)17,87817,878-⚑-⚑-⚑-⚑-⚑-⚑-⚑
    ISC - Health Branch - Traditional Healers (#9125)8,8008,800-⚑-⚑-⚑5,681-⚑-⚑-⚑
    Home Care - Palliative Care (#9130)12,130-⚑12,130-⚑12,130-⚑-⚑-⚑-⚑
    ISC - Health Branch - Pre-Natal Nutrition (#9275)18,05218,052-⚑-⚑-⚑-⚑-⚑-⚑-⚑
    ISC - Health Branch - Management & Support (#9300)290,283290,283-⚑-⚑-⚑-⚑(16,917)-⚑(16,917)
    ISC - Health Branch - Medical Transportation (#9301)176,881663,070(486,189)-⚑(486,189)-⚑(267,517)-⚑(267,517)
    Nursing (#9302)1,575,3681,444,252131,116-⚑131,116-⚑132,986-⚑132,986
    ISC - Health Branch - HIV/AIDS Strategy (#9305)11,27311,273-⚑-⚑-⚑-⚑-⚑-⚑-⚑
    Tobacco Control Strategy (#9306)44,51244,512-⚑-⚑-⚑-⚑-⚑-⚑-⚑
    ISC - Health Branch - Children Oral Health Initiative (#9307)
    Influenza Pandemic Preparedness (COVID-19) (#9308)
    Tuberculosis (#9310)3,2033,203-⚑-⚑-⚑-⚑-⚑-⚑-⚑
    Health Canada - Dental Care Benefits (#9312)
    Aboriginal Health Human Resources (#9315)10,83110,831-⚑-⚑-⚑-⚑-⚑-⚑-⚑
    Med Transportation - Visiting Health Care Professionals (#9317)12,49317,000(4,507)-⚑(4,507)-⚑(3,545)-⚑(3,545)
    ISC - Health Branch - Accreditation Services (#9320)38,69038,690-⚑-⚑-⚑-⚑-⚑-⚑-⚑
    ISC - Health Branch - Brighter Futures (#9400)75,16875,168-⚑-⚑-⚑-⚑-⚑-⚑-⚑
    ISC - Health Branch - Mental Health (#9401)218,766218,766-⚑-⚑-⚑-⚑5,580-⚑5,580
    ISC - Health Branch - Mental Wellness Team (#9450)230,939230,939-⚑-⚑-⚑-⚑-⚑6,8606,860
    Revenues 2025Expenses 2025(other)Surplus (deficit) under ISC 2025(other)Conciliation 2025(other)Surplus (deficit) under PSAS 2025(other)Deferred revenues 2024(other)Surplus (deficit) under ISC 2024(other)Conciliation 2024(other)Surplus (deficit) under PSAS 2024(other)
    SUMMARY - HEALTH (CONTINUED)
    ISC - Health Branch - Emerging Technology (#9475)27,59927,599-⚑-⚑-⚑-⚑-⚑-⚑-⚑
    ISC - Health Branch - Suicide Prevention (#9501)-⚑-⚑-⚑-⚑-⚑-⚑55,902-⚑55,902
    Amortization - Health (#9076)-⚑74,264(74,264)-⚑(74,264)-⚑(86,924)-⚑(86,924)
    [total]7,103,5567,869,332(765,776)91,146(674,630)10,927,981366,76563,685430,450
    SUMMARY - PUBLIC WORKS
    Animals Control (#2485)28,27028,270-⚑-⚑-⚑-⚑-⚑-⚑-⚑
    Minor Projects - Equipment (#2491)199,461172,51826,9436,95033,893-⚑87,512-⚑87,512
    Roads & Bridges (#2512)36,61436,614-⚑-⚑-⚑-⚑-⚑-⚑-⚑
    Wastewater Systems (#2513)-⚑56,896(56,896)-⚑(56,896)-⚑-⚑-⚑-⚑
    Water Systems (#2514)48,69448,694-⚑-⚑-⚑-⚑-⚑-⚑-⚑
    Community Buildings (#2517)264,719264,719-⚑-⚑-⚑-⚑-⚑-⚑-⚑
    O & M Water & Wastewater (#2518)1,125,678830,342295,33623,664319,000-⚑647,887-⚑647,887
    Maintenance Management (#2521)28,22228,222-⚑-⚑-⚑-⚑4,019-⚑4,019
    Operation & Maintenance - School (#2540)473,662473,662-⚑-⚑-⚑-⚑-⚑47,00047,000
    Old school demolition (#4150)-⚑-⚑-⚑-⚑-⚑-⚑49,065-⚑49,065
    Sanitary Sewer Repairs (#4210)(358,563)-⚑(358,563)519,008160,445-⚑-⚑4,433,5284,433,528
    New Wastewater Treatment (CMQ34) and Aerated Lagoons (#4215)-⚑-⚑-⚑5,173,9835,173,9832,680,436400202,794203,194
    Drinking Water Upgrade (#4228)37,69737,697-⚑-⚑-⚑92,493474-⚑474
    Landfill Monitoring (#4234)26,09626,105(9)-⚑(9)-⚑-⚑-⚑-⚑
    Ecocenter & Waste Management Project (#4235)101,157101,157-⚑-⚑-⚑-⚑-⚑3,6793,679
    Waste Management Plan (#4350)101,765101,829(64)-⚑(64)-⚑-⚑-⚑-⚑
    Lots Servicing (#4675)-⚑-⚑-⚑35,77035,770678,560-⚑-⚑-⚑
    Machinery (#8000)46,00041,9654,0353,9087,943-⚑(8,552)10,0171,465
    O & M Roll-Off Truck (#8200)24,44935,523(11,074)-⚑(11,074)4,945(40,170)455,154414,984
    Municipal Services (#8769)77,39781,653(4,256)-⚑(4,256)-⚑(1,357)-⚑(1,357)
    Core Capital Budget (#8999)(88,438)-⚑(88,438)-⚑(88,438)-⚑82,593-⚑82,593
    Operation & Maintenance Clinic (#9000)311,403311,403-⚑-⚑-⚑-⚑-⚑-⚑-⚑
    Amortization - Public Works (#2515)-⚑862,822(862,822)-⚑(862,822)-⚑(725,335)-⚑(725,335)
    [total 2]2,484,2833,540,091(1,055,808)5,763,2834,707,4753,456,4349,0245,239,6845,248,708
    SUMMARY - FIRE AND PUBLIC SECURITY PROTECTION
    Fire Protection - Equipment (#2480)113,400146,540(33,140)-⚑(33,140)-⚑(37,622)-⚑(37,622)
    Fire Protection - Operations (#2511)24,75945,764(21,005)-⚑(21,005)-⚑-⚑-⚑-⚑
    Fire Station - Minor Repairs (#4240)14,4002,90011,500-⚑11,500-⚑5,181-⚑5,181
    Public Security (#7000)73,54073,540-⚑-⚑-⚑26,460-⚑-⚑-⚑
    Police Force (#7100)-⚑65,513(65,513)-⚑(65,513)-⚑(22,663)-⚑(22,663)
    Emergency management plan (#7150)193,443193,443-⚑-⚑-⚑-⚑-⚑-⚑-⚑
    Amortization - Fire and public security (#2481)76,19576,195-⚑-⚑-⚑-⚑-⚑-⚑-⚑
    [total 3]-⚑14,735(14,735)-⚑(14,735)-⚑(18,419)-⚑(18,419)
    [total 4]495,737618,630(122,893)-⚑(122,893)26,460(73,523)-⚑(73,523)
    SUMMARY - SOCIAL ASSISTANCE
    Basic Needs (#2370)2,086,1771,712,715373,462-⚑373,462-⚑590,966-⚑590,966
    SAT - Employment & Training (#2372)13,33413,334-⚑-⚑-⚑-⚑-⚑-⚑-⚑
    Academic Upgrading - SAT (#2375)444444-⚑-⚑-⚑-⚑-⚑-⚑-⚑
    Special Needs (#2390)40,61840,618-⚑-⚑-⚑-⚑-⚑-⚑-⚑
    Revenues 2025Expenses 2025(other)Surplus (deficit) under ISC 2025(other)Conciliation 2025(other)Surplus (deficit) under PSAS 2025(other)Deferred revenues 2024(other)Surplus (deficit) under ISC 2024(other)Conciliation 2024(other)Surplus (deficit) under PSAS 2024(other)
    SUMMARY - SOCIAL ASSISTANCE (CONTINUED)
    Social Assistance - Service Delivery (#2401)97,08097,080-⚑-⚑-⚑-⚑(91,573)-⚑(91,573)
    Feasibility Study - Youth Center (#3082)-⚑-⚑-⚑-⚑-⚑137,2506,605-⚑6,605
    [total]2,237,6531,864,191373,462-⚑373,462137,250505,998-⚑505,998
    SUMMARY - HOUSING
    CMHC 6 Mini Houses (#2352)(66,250)30,071(96,321)-⚑(96,321)-⚑(44,538)250,342205,804
    Duplexes Project (175 and 179 Kijigate) (#2353)12,00012,252(252)-⚑(252)-⚑-⚑-⚑-⚑
    Homelessness (#2551)10,56710,567-⚑-⚑-⚑16,039-⚑-⚑-⚑
    Housing Initiative - Fourplex 167 Kijigate (#2553)(119,558)16,152(135,710)-⚑(135,710)-⚑(42,603)-⚑(42,603)
    Housing Initiative - Fourplex 171 Kijigate (#2553-9155)-⚑-⚑-⚑-⚑-⚑-⚑-⚑760,202760,202
    Housing Initiative - 166 Kijigate - Art.95 loan no 26848846 / 27203108 (#2553-9156)-⚑-⚑-⚑-⚑-⚑-⚑-⚑49,10049,100
    Housing Initiative - 179 Kijigate - Art. 95 loan no 26782086 (#2553-9157)-⚑-⚑-⚑-⚑-⚑-⚑-⚑300,000300,000
    Housing Initiative - 175 Kijigate - Art. 95 loan no 16229619013 (#2553-9158)-⚑-⚑-⚑-⚑-⚑-⚑-⚑370,000370,000
    Housing Construction - 187 Kijigate - Art. 95 loan no 16229619012 (#2570)46,0303,04142,989-⚑42,989-⚑33,878(30,943)2,935
    CMHC RRAP - Housing (#2572)6,50812,257(5,749)-⚑(5,749)-⚑-⚑-⚑-⚑
    Major Renovations, Extensions & Repairs (#2573)190,56258,238132,32475,085207,409-⚑22,103347,657369,760
    Semi-detached Houses (175 & 179 KIJIGATE) (#2575)24,80013,62911,171-⚑11,171-⚑-⚑-⚑-⚑
    Emergency Repairs (#2576)116,717116,717-⚑-⚑-⚑-⚑1,575-⚑1,575
    Housing Maintenance Plan (#2580)32,19432,194-⚑-⚑-⚑-⚑-⚑-⚑-⚑
    Housing Administration (#2581)45,02235,3969,626-⚑9,626-⚑(2,652)-⚑(2,652)
    Youth Internship (#2585)4,8574,857-⚑-⚑-⚑13,606(3,926)-⚑(3,926)
    Housing Needs - First Nation Children Family (#2587)349,959349,959-⚑-⚑-⚑107,900-⚑-⚑-⚑
    ELCC Renovation (#2588)3,7453,745-⚑-⚑-⚑200,890-⚑-⚑-⚑
    Housing Policy Review (#2590)-⚑-⚑-⚑-⚑-⚑-⚑(218)-⚑(218)
    Multiplex Rental (#2610)33,60029,9323,668-⚑3,668-⚑15,794-⚑15,794
    CMHC - Co-investment Fund (#2615)-⚑-⚑-⚑-⚑-⚑150,000-⚑-⚑-⚑
    Renovations - Article 95 (#2620)56,62156,621-⚑-⚑-⚑-⚑-⚑-⚑-⚑
    Housing Initiative (#2635)100,862100,862-⚑-⚑-⚑967,898-⚑-⚑-⚑
    HASI - 504 Mahigan Mikana (#3232)-⚑-⚑-⚑-⚑-⚑-⚑1,442-⚑1,442
    8 Plex Construction - 183 Kijigate (#3244)-⚑-⚑-⚑687,800687,800-⚑-⚑-⚑-⚑
    Housing Rental (#9900)48,85865,386(16,528)18,2771,749-⚑(50,726)18,347(32,379)
    Housing Rental (Article 95 (#9901)306,432334,096(27,664)89,57361,909-⚑(38,591)61,43222,841
    Band Housing (#9906)-⚑29,342(29,342)-⚑(29,342)-⚑(9,668)-⚑(9,668)
    Housing Rental (Azadi Duplexes) (#9910)33,61254,073(20,461)-⚑(20,461)-⚑2,143-⚑2,143
    Housing Rental (Radio Station) Apartments (#9911)4,7882,3752,413-⚑2,413-⚑4,589-⚑4,589
    School trailers (#9912)13,2008,6874,513-⚑4,513-⚑754-⚑754
    Amortization - Housing (#9999)-⚑564,838(564,838)-⚑(564,838)-⚑(423,824)-⚑(423,824)
    [total 2]1,255,1261,945,287(690,161)870,735180,5741,456,333(534,468)2,129,1371,594,669
    SUMMARY - ECONOMIC DEVELOPMENT
    CEDO - Planning & Operations (#2685)126,566126,566-⚑-⚑-⚑-⚑5,411-⚑5,411
    Sustainable Development (#6119)-⚑66,078(66,078)-⚑(66,078)-⚑-⚑-⚑-⚑
    Radio Transmission Tower (#9210)224,709220,8393,870251,456255,326-⚑574,938(289,981)284,957
    Amortization - Economic Development (#2560)-⚑21,170(21,170)-⚑(21,170)-⚑(6,333)-⚑(6,333)
    [total 3]351,275434,653(83,378)251,456168,078-⚑574,016(289,981)284,035
    SUMMARY - NATURAL RESOURCES AND OTHERS
    Specific Claim - Flooding And Village Relocation (#2020)30,00030,000-⚑-⚑-⚑-⚑-⚑-⚑-⚑
    Revenues 2025Expenses 2025(other)Surplus (deficit) under ISC 2025(other)Conciliation 2025(other)Surplus (deficit) under PSAS 2025(other)Deferred revenues 2024(other)Surplus (deficit) under ISC 2024(other)Conciliation 2024(other)Surplus (deficit) under PSAS 2024(other)
    SUMMARY - NATURAL RESOURCES AND OTHERS (CONTINUED)
    Cultural Week (#2568)105,674105,674-⚑-⚑-⚑-⚑-⚑-⚑-⚑
    Culture, Language and Sports Recreation (#5100)45,00045,000-⚑-⚑-⚑-⚑-⚑-⚑-⚑
    Indigenous Languages & Cultures Program (#5105)186,912186,912-⚑-⚑-⚑92,980-⚑-⚑-⚑
    Let's talk Anishnabeg (#5110)
    National Day For Truth and Reconciliation (#5111)8,0008,000-⚑-⚑-⚑-⚑-⚑-⚑-⚑
    Feasibility Studies - Forestry Office (#6100)-⚑9,540(9,540)-⚑(9,540)-⚑(28,666)-⚑(28,666)
    Natural Resources - Agreement (#6102)186,548395,702(209,154)-⚑(209,154)-⚑250,646-⚑250,646
    Indigenous Capacity Support Program (#6126)41,03841,038-⚑-⚑-⚑-⚑-⚑-⚑-⚑
    Strategic Partnerships Initiative (SPI) (#6130)(1,925)6,216(8,141)-⚑(8,141)8,141-⚑-⚑-⚑
    Harmonization (#6135)-⚑38,543(38,543)-⚑(38,543)-⚑49,810-⚑49,810
    Vior Negociation Agreement (#6142)137,584173,430(35,846)-⚑(35,846)-⚑-⚑-⚑-⚑
    Agnico Eagle (#6265)-⚑20,418(20,418)-⚑(20,418)-⚑-⚑-⚑-⚑
    KM 104 Road Repair & Change Culvert (#6415)-⚑-⚑-⚑-⚑-⚑-⚑45,372-⚑45,372
    Wasamac Project (#6555)145,594145,594-⚑-⚑-⚑-⚑-⚑-⚑-⚑
    Mining - Canadian Malartic (#6570)(93,185)331,443(424,628)101,796(322,832)-⚑(413,043)-⚑(413,043)
    Mining Upper Beaver Gold (#6575)5,0005,000-⚑-⚑-⚑-⚑-⚑-⚑-⚑
    Radio Station (#9200)11,51173,087(61,576)-⚑(61,576)20,308-⚑-⚑-⚑
    Negociation - Natural Resources (#9710)-⚑110,618(110,618)-⚑(110,618)-⚑28,005-⚑28,005
    Amortization - Other (#6136)-⚑50,639(50,639)-⚑(50,639)-⚑(39,704)-⚑(39,704)
    [total]807,7511,776,854(969,103)101,796(867,307)121,429(107,580)-⚑(107,580)
    Total30,796,05133,558,068(2,762,017)7,592,9244,830,90716,581,4934,412,7228,174,66712,587,389

    Chief and council pay · FY 2024-2025

    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.

    No specific claims for this First Nation appear in the ISC reporting centre data.

    Community context

    Governance

    Chief
    STEVE MATHIAS (term to 2028-07-09)
    Council
    4 councillors
    Election system
    Custom Electoral System
    Tribal council
    Algonquin Anishinabeg Nation Tribal Council
    Show council
    • JASON MATHIAS Councillor
    • BETSY PIEN Councillor
    • SKY POLSON Councillor
    • STEVEN POLSON Councillor

    Reserves and location

    Reserves
    1 reserves
    Region
    QUEBEC · near Rouyn
    Show reserves
    • WINNEWAY INDIAN SETTLEMENT · 37 ha

    Population

    Registered
    991
    On reserve
    15
    As of
    May, 2026
    Show full breakdown
    • On own reserve: 15 · 8 M / 7 F
    • On other reserves: 21 · 10 M / 11 F
    • On own Crown land: 491 · 242 M / 249 F
    • On other band Crown land: 2 · 2 M / 0 F
    • On no band Crown land: 2 · 0 M / 2 F
    • Off reserve: 460 · 217 M / 243 F

    Registry facts from the ISC First Nation profiles; land and coordinates from federal open data.