Community Museum Operating Grant - Ontario · This Guide is provided to assist you with filling in...

Community Museum Operating Grant

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PROGRAM & APPLICATION GUIDELINES

2014

Ministry of Tourism, Culture and Sport

Ministry of Tourism, Culture & Sport Community Museum Operating Grant Guide to Application 2014-15

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INTRODUCTION This Guide is provided to assist you with filling in your application for a Community Museum Operating Grant (CMOG) through the Grants Ontario portal. It includes

• Section-by-section instructions for completing the online application form • Definitions and examples • Details on the required attachments

Much of the information required by the application refers to criteria set out in Regulation 877 of the Ontario Heritage Act, “Grants for Museums.” If you have any questions that are not answered by this Guide or Regulation 877, please contact your Museum and Heritage Programs Advisor. DEADLINE FOR GRANT SUBMISSION Applicants are encouraged to submit their completed applications as soon as possible. Completed applications bearing original signatures and with all attachments must be submitted via the Grants Ontario web portal no later than 11:59 p.m. Eastern Standard Time on June 30, 2014. PREPARING YOUR APPLICATION Before You Apply Plan ahead! The CMOG application submission deadline is June 30, 2014 at 11:59 p.m. EST). Qualified CMOG applicants applying for this year’s grant funding have been notified that the application process involves a new online enrolment process. Applicants are highly encouraged to undertake the Grants Ontario enrolment process as soon as possible or at least two (2) weeks before the program’s application deadline. Enrolling with Grants Ontario is an easy process, but doing so early will help to ensure a smooth transition into the CMOG application process. All applicants should review these guidelines before completing a grant application form. It is recommended that you print a copy to guide you as you complete the online form. Required Documents All applications for the Community Museum Operating Grant will include the following attached documents, submitted by the grant application deadline, through the Grants Ontario web portal. Identify each attachment with the museum’s name e.g. “Pickle Lake Museum 2013 Board Members”.


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o Board Members in 2013 - list of Museum’s Board of Directors or Advisory Committee Members including municipality of residence and number of years of service for each. Also indicate the number of times the board met in 2013.

o Brief Report on the Museum’s activities in 2013 or the 2013 Annual Report (Staff Development, Maintenance, Curatorial Activities such as research and collections management, Conservation, Exhibitions, Interpretation/Education, Marketing/Public Relations, Governance/Policy).

o Copy of museum’s most recent organizational chart. o Copies of any new or revised policies created during 2013.

Required Financial Attachments o Completed CMOG 2013 Revenue and Expense Template (template provided with launch letter

and on portal page). AND (one of the following) Paragraph 15 of the Terms and Conditions included with the 2014 grant application requires the recipient to submit its financial statements in the form and content required by the Ministry. The financial statements are used to verify the eligible expenses.

a. Audited Financial Statement

An audited financial statement indicates that an organization has produced its financial statements and submitted them to an independent accounting firm for audit purposes (a chartered accountant examines documentary evidence from inside and outside the organization to verify the amounts recorded on the statements and to assess the reasonableness of the organization's estimates). Audited financial statements offer a higher degree of assurance than unaudited financial statements.

b. Review engagement report The review engagement report made by a chartered accountant aims to present an attestation that the reviewer found no elements challenging the legality, fairness of financial statements, financial condition or result at the end of the fiscal year. In general these processes are confined to inquiries, analytical procedures and interviews with management. The review engagement leads to the establishment of a record delivered to the customer. It is not a true audit, but it enables a conclusion to be arrived at as to the plausibility of the evidence under the circumstances. The review engagement provides a moderate level of assurance compared to audited financial statements.

c. Financial Information Return (FIR) For municipal museums, the Financial Information Return is the main data collection tool used by the Ministry of Municipal Affairs and Housing to collect financial and statistical information on municipalities. It is a standard document comprised of a number of schedules which are updated each year to comply with current legislation and reporting requirements. Municipalities are required to report on museum revenues and expenditures through the FIR.


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For Not-For-Profit Organizations: o Review Engagement for organizations with operational expenses under $100,000 annually, or o Full Financial Audit for organizations with operational expenses over $100,000 annually

For Conservation Authority/First Nations Council: o Separate audit for the Museum OR o Consolidated Statement accompanied by a set of actual figures

For Municipal Museums: o Actuals for the Museum and Municipal Audit OR o Copy of Financial Information Return (FIR)

Also required if your museum received Pay Equity funding from the Ministry of Tourism, Culture and Sport last fiscal year: • Completed Pay Equity Grant Application (template provided with launch letter and on portal

page). Application Instructions Once an organization is enrolled in the Grants Ontario system, they may proceed to the application process. The CMOG full-length application form must be submitted, in either English or French, through Grants Ontario. This system requires a computer with internet access. It is highly advisable that applicants print a copy of these instructions or use a split computer screen to make sure they follow all specific application instructions for the CMOG Program. Once a CMOG application is started online, it may be saved at any point and returned to later. This application can be retrieved from any computer with internet access, but cannot be loaded onto a memory stick or emailed. You may also create an application online and then download the form to work on it offline. When you have completed the application offline, simply log in to the Grants Ontario System and submit your application along with all mandatory attachments. These instructions will provide specific guidance to applicants on how and when to complete questions (e.g. some questions may not require a response). The Grants Ontario application has general instructions beside each heading, and by positioning the mouse cursor over a key word, additional information will appear. As soon as a complete CMOG application is uploaded and submitted electronically through Grants Ontario, an email will be sent to the main application contact confirming receipt of the application. If an applicant does not receive this email they should follow up with their Museum & Heritage Advisor.


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Online Application Sections The full-length CMOG application is broken into the following sections, which follows a customized sequence:

A. Organization Information B. Organization Address Information C. Organization Contact Information E. Grant Payment Information F. Application Contact Information G2. Additional Questions I. Performance Measures Y. Terms & Conditions Z. Declaration/Signing

APPLICANT INFORMATION Since organizations must enroll with Grants Ontario to access the online application, most of the information requested in the first few sections of the application form (e.g., address, contact information, etc.) will have been pre-populated using data from the enrolment process. Sections A, B and C – Organization Information, Address Information and Contact Information These sections are explained directly in the Application. Sections A and B should be pre-populated (i.e., automatically filled in) with information provided by applicants during the Grants Ontario System registration process. If there is incorrect information, you will need to send an Assistance Request by email to [email protected] or create an Assistance Request in the Grants Ontario System explaining what needs to be changed or added. You cannot change this information yourself. Section C may contain contact information about your organization that was entered during a previous application submission. You may edit this information if you wish or leave it as it appears. Section A 10) Organization Mandate: this section is prepopulated and cannot be changed o Council of a Municipality; or o First Nations Band Council; or o Conservation Authority; or o Not-for-profit corporation.

Section E – Grant Payment Information • Please pick “Other” for your organization’s name from the drop-down menu in Box 1 and

manually fill out Boxes 2-7. (DO NOT choose your organization’s name from the drop-down menu in Box 1.)

mailto:[email protected]


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Section F – Application Contact Information Please insert the name of the person that will be managing the CMOG file. The applicant contact noted in this section must be the contact for the organization. Section G2 – Additional Questions #

1 Provide the names of Board Members in 2013 including the number of years each has served on the board.

2 Provide the number of times the board met in 2013 including its AGM.

Section I – Performance Measures Enter the amount for the Performance Measure under “Goal” in Column 3 for each metric. Please use this section to identify the specific Ministry Provided Performance Metrics for your site:

• Operation Please enter the required information depending on whether your museum is “seasonal” or “year-round” as defined by Regulation 877. Either: Seasonal (open a minimum of both 360 hours and 60 days); or Year Round (open a minimum of all of 1080 hours and 180 days and 20 days per month for at least 8 months)

• Staff Number paid positions not supported by employment grants: full-time; part time; number paid positions supported by employment grants: full-time; part time.

• Volunteers Please enter the total number of volunteers (not including Board members) and the total number of volunteer hours they contributed in 2013.

• Visitors Enter the appropriate number for each category in Goal (column 3). • Memberships. Enter the appropriate numbers for each (Individual, Family, Institutional) in

Goal (column 3). Performance Measures

ORDER ITEM NAME maximum 50 characters

DESCRIPTION maximum 250 characters

1. # seasonal operating hours

This is the number of operating hours for Seasonal museums only. 360 hours minimum.

2. # seasonal operating days

This is the number of operating days for Seasonal museums only. 60 days minimum.

3. # year round operating hours

This is the number of operating hours for Year Round museums only. 1060 hours minimum.

4. # year round operating days

This is the number of operating days for Year Round museums only. 180 days minimum.

5. # operating days per month

Number of operating days per month for at least 8 months (Year Round Museums). 20 days per month minimum.

6. # full time paid grant Number of full time paid positions supported by employment


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positions grants. 7. # part time paid grant

positions Number of part time paid positions supported by employment grants.

8. # full time positions not supported by a grant

Number of full time paid positions not supported by employment grants.

9. # part time positions not supported by a grant

Number of part time paid positions not supported by employment grants.

10. # of volunteers Number of volunteers in 2013. 11. # of volunteer hours Number of volunteer hours in 2013. 12. # of paying visitors Number of paying visitors in 2013. 13. # of non-paying visitors Number of non-paying visitors in 2013. 14. # of school groups Number of school groups in 2013. 15. Total # of students Total number of students in 2013. 16. # of individual

memberships Number of individual memberships in 2013.

17. # of family memberships

Number of family memberships in 2013.

18. # of institutional memberships

Number of institutional memberships in 2013.

19. # of website visitors Number of website visits in 2013. 20. # of social media

followers Number of social media followers (Facebook, Twitter, etc.)

Type of operation

Regulation 877 defines “open to the public” as “accessible to the public at any time on those days and within those hours posted or advertised, without prior reservation or appointment.” Either: Seasonal (open a minimum of both 360 hours and 60 days); or Year Round (open a minimum of all of 1080 hours and 180 days and 20 days per month for at least 8 months)

Staff in 2013 Museum Curator To be eligible for this grant, Regulation 877 requires a

museum to have “an appointed curator.” • “Curator” is defined in Regulation 877 as “a person

whose full-time service is devoted to the administration of the museum.” Director, Director/Curator, or Manager are acceptable alternate job titles.

“Appointed” means that a single individual, either paid or volunteer, has been selected (hired) for this job by the governing body. The Curator cannot be a member of the Board of a not-for-profit museum, as this would constitute a conflict of interest.


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Paid positions not supported by employment grants

For each category, enter: The number of staff, full and part time, whose salaries were paid wholly from general operating revenue and were not subsidized in any way through employment grants.

Paid positions supported by employment grants

Regulation 877 defines costs covered by grants and any funds used by the museum to match them as ineligible expenses; therefore, grant supported salary and benefit expenses must be separated out. For each category, enter: • The number of staff, full and part time, whose salaries

were paid wholly or in part through employment grants

Some examples of employment grants commonly reported by museums include Summer Experience (Provincial), Young Canada Works (Federal), and project grants with a salary component, such as Trillium (Provincial) or the Museum Assistance Program (Federal). Also include in this category staff employed under programs in which salary is paid wholly or in part by an outside agency, such as internships supported through an educational institution, or community placements through the Ontario Works Program.

Volunteers This category records the contribution of volunteers in the performance or assisting with the performance of staff operational duties. Enter total number of volunteers, and total number of hours contributed in 2013. Do not include Board members performing Board duties such as preparing for or attending Board meetings.

Visitors

Enter annual total. Please give breakdowns for visitors – Paying, Non-Paying and School Groups. Do not include visitors for non-museological private functions and events such as weddings, birthday parties, retirement parties, etc.

Web-site Visitors If your museum has a website and tracks its use, state the number of visits (user sessions) made to the museum website via the Internet. Use electronic counting software to generate this figure (e.g. Web Trends). The Ministry includes these visitor statistics in its annual report.


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Membership in 2013 This category records the community support the museum receives through a membership program. It does not record the memberships the museum or its staff may have in other museums or professional organizations. Enter the number of fully paid or equivalent (for example, free memberships awarded as incentives or rewards) memberships in Individual, Family and Institutional categories. If the museum does not have a membership program or is lacking one or more of these categories, mark the section or individual category(ies) “N/A”.

Section Y. TERMS AND CONDITIONS All of the Terms and Conditions contained in the Application are important and should be read carefully. They refer to Regulation 877, and augment the grant criteria. The introduction also explains that information provided in any grant application is subject to the access provisions of the Freedom of Information and Protection of Privacy Act. Ontario Human Rights Code The Ontario Human Rights Code (the "Code") provides for equal treatment in the areas of services, goods, facilities, accommodation, contract and employment without discrimination on the grounds of race, ancestry, place of origin, colour, ethnic origin, citizenship, creed, sex, sexual orientation, age, marital status, family status, disability, the receipt of public assistance (in accommodation only), and record of offences (in employment only). Applicants must be in full compliance with the Code and any regulations made thereunder. Failure to comply with the Code will render an applicant ineligible for funding and, if funding has been approved, liable to repay any funding received. Section Z - DECLARATION / SIGNING BY APPLICANT This is explained directly in the online Application Form. By signing the Application Form and submitting it (through Grants Ontario) to the Ministry, the organization applying is formally verifying that it agrees to the following:

a. the information given in support of this application for a grant is true, correct and complete in every respect;

b. the applicant has read, understood and agrees to abide by the terms and conditions governing the grant outlined above and in subsequent correspondence from the Ministry;

c. applicant is aware that the information contained herein can be used for the assessment of grant eligibility and for statistical reporting;

d. the applicant is not in default of the terms and conditions of any grant, loan or transfer payment agreement with any Ministry or agency of the Government of Ontario;


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e. the applicant understands that the information contained in this application or submitted to the Ministry in connection with the grant is subject to disclosure under the provincial Freedom of Information and Protection of Privacy Act and,

f. the applicant has read and understands the information contained in the Application. ATTACHMENTS NOT-FOR-PROFIT CORPORATION INFORMATION To be eligible under Regulation 877, the not-for-profit organization that operates the museum must have its head office in Ontario. The Ministry of Government Services has discontinued the use of Form 1 as an annual report for incorporation since 2009. Please send us your Profile Report – listing the names and addresses of your Board of Directors – which is filed with Canada Revenue Agency by your organization as part of your annual tax reporting. Profile Report - Proof of current incorporation status The “2013 Profile Report” is the form submitted as your organization’s Annual Charities Return or Profile Report T3010 which provides evidence that your organization’s incorporation status as a non-profit remains current. The link below will take you directly to the T3010 form that you will complete and submit to the Canada Revenue Agency. Once it is submitted, it will appear on their website and you can then upload a submitted copy to your file in Grants Ontario or attach it along with your other required attachments and completed HODG application to return by e-mail to Grants Ontario Customer Service.

http://www.cra-arc.gc.ca/chrts-gvng/chrts/prtng/rtrn/flngb-eng.html The following information is required as proof that the applicant’s not-for-profit status is current. If your organization’s incorporation is not of a type mentioned below, contact your Museum and Heritage Programs Advisor to discuss acceptable alternate documentation. Date of incorporation Specify the date on which the not-for-profit corporation was

incorporated. The “Date of Incorporation” appears on ICCC Form 3 – Annual Summary.

Incorporation number The “Incorporation number” appears on ICCC Form 3 – Annual Summary.

Director/Officer Worksheet and Ontario Corporations Information Act Annual Return (RC232-WS) with the Registered Charity Information Return (T3010); OR An Ontario Corporations Information Act Annual Return (RC232), and a Director/Trustee and Like Official Worksheet (T1235) with the Registered Charity Information

As filed with Canada Revenue Agency by your organization annually.

http://www.cra-arc.gc.ca/chrts-gvng/chrts/prtng/rtrn/flngb-eng.html


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Return (T3010); OR A Directors/Trustees and Like Officials Worksheet (T1235) with the Registered Charity Information Return (T3010) with the CRA, and the Ontario Corporations Information Act Annual Return (RC232) with a service provider under contract with the Ontario government. Required Attachment – CMOG 2013 Revenues and Expenses (template provided with launch letter and on portal page) REVENUES This section reports revenues generated for the operation of the community museum with a collection of historical artifacts, as defined by Regulation 877. Your organization may have other operations (for example, an historical society, art gallery, or archives) for which it generates revenue; do not report revenues applied to those other operations. If revenues for such shared operations are reported in a lump sum in the organization’s audit, provide a supplementary breakdown identifying the percentage of revenue applied to the historical museum. These are the figures that should be reported in this section. In any of the following sections, report only cash generated; do not include contributions of goods or service in lieu of cash. Do not report revenue generated for capital expenditures or reserve funds. 1. Government Grants Only list grants funded by the provincial and federal

governments and their agencies.

Grant Name Specify the proper names of the programs under which grants were received from the provincial and federal governments and their agencies

Source For each grant, identify the granting agency (that is, the ministry, agency or department from which the grant came).

Description Give a brief description of the purpose of the grant.

Granting Agency’s Portion Enter the dollar amount received from the granting agency.

Museum’s portion Enter the dollar amount of the museum’s matching portion, if applicable. CMOG and Pay Equity grants do not require matching portions.


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Total Amount Enter the total of the granting agency’s portion and the

museum’s portion.

Subtotal 1 This is the total of actual revenue from government grants.

2. Municipal Government Contribution(s): Subtotal 2

Enter the total cash amount of contributions and/or grants for museum operation from municipal and/or regional government(s). For some municipal museums, the municipal contribution is the amount the municipality “tops up” their revenues to bring the operation to a year-end balance of $0. This can be determined by comparing revenues and expenses on the year-end actuals; the difference is the Municipal Contribution.

3. Revenue from Core Activities

“Core” activities are those based on the museum’s traditional mandate of collection, preservation, exhibition and education, and its role as a community steward and resource. These activities are central to the museum’s reason for being, and expenses in these areas are considered “eligible” for the purposes of this grant under Regulation 877.

Admissions Enter revenues from general admissions, either charged or voluntary (i.e. admission by donation, “pay what you can”).

Membership fees Enter total revenues from annual membership fees.


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Special events Enter total revenues generated from special events that were primarily produced as part of the museum’s public programming, and only secondarily for revenue generation. Special events should be one-time or annual rather than ongoing, and could include such events as annual festivals, special seasonal celebrations, or exhibit openings. Costs related to the production of special events for museum programming purposes are eligible for this grant. Do not include fees paid to a consultant or performer that were waived or donated back to the museum. If the primary purpose of the special event was to raise funds, enter revenues below under “Revenue from Other Revenue-Generating Activities.”

Education programs Enter total revenues generated from programming of a primarily educational nature that is not a special event. This includes such programming as school programs and guided tours, day camps, continuing education workshops and classes, and lecture series. Do not include fees paid to a teacher, lecturer, consultant or performer that were waived or donated back to the museum.

Subtotal 3 This is the total of actual revenue from core activities.

4. Revenue from Other Activities

All expenses, including staff costs, incurred in activities that are primarily for the purpose of generating revenue to support the core operations of the museum, are deemed ineligible expenses for the purpose of this grant. For this reason, you are required to report both revenue and expenditures in this section, to ensure that those costs have been deducted from the “eligible expenditures” on Page 4 of the Application. • Do not report revenues and expenditures if these

activities were directed wholly to other areas, such as capital or reserve funds, or other parts of a joint operation.

• Do not report internal transfers from capital or reserve funds, except for endowments for operating expenses.

• Do report revenues and expenditures if the revenues from these activities were shared between operating and other funds, and indicate on the chart the approximate percentage or amount that was applied to operating.


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Gift Shop Enter dollar amounts for revenue, expenditure and net (or

loss) for any retail operation that generated revenue for museum operations. This can include a gift shop operated directly by the museum or at arms length by a volunteer or a “Friends” association. Also include revenue from the sale of gift shop products through catalogue or consignment sales.

Food Service Enter dollar amounts for revenue, expenditure and net (or loss) for any food service operations that generated revenue for museum operations. This can include a restaurant, snack bar, tea room, or catering for functions or special events, operated directly by the museum, at arms length by a volunteer or “Friends” association, or contracted out to a third party. Also include revenue from vending machines and “tuck shops.”

Rentals Enter dollar amounts for revenue, expenditure and net (or loss) for any rental operations that generated revenue for museum operations. This can include the rental of museum grounds and facilities for meetings, functions, weddings and commercial filming. The museum may generate revenue as a landlord, through the rental of housing or land on its site; this should also be reported here. Revenue from the rental of food service facilities should be reported under “Food Service” as should any food service associated with rental of facilities. Revenue from the rental of gift shop facilities should be reported under “Gift Shop.”

Fundraising • Individuals • Corporate • Foundation

Enter dollar amounts for revenue, expenditure and net (or loss) for any fundraising activities that generated revenue for museum operations. This can include direct solicitation of funding from individuals, corporations and foundations, as well as funds generated through special fundraising events such as dinners and themed events. Also include funds raised through charitable gaming (bingo, casino nights). Do not include the value of goods or services solicited or donated in lieu of cash.

Donations Enter the dollar amount of unsolicited cash donations, from any non-government source, that were applied to museum operations. This may include bequests, annual donations from charitable organizations, or funds given voluntarily through a donation box. Report donations


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given for admission to the museum under “Admissions.” Do not include the value of donated goods or service, or donations of artifacts to the museum collection.

Endowment

Enter the total amount of investment revenue or interest earned on endowments that was applied to museum operations (please do not include the endowment principal amount).

Other Enter dollar amounts for revenue, expenditure and net (or loss) for any other non-core fundraising activities that generated revenue for museum operations. Specify the activity; if more space is needed add an extra page to the revenue/expense template.

Subtotal 4 This is the total of actual revenue from other revenue-generating activities. Also enter the totals of “Expenses” and “Net.”

2013 Total Revenue Enter the total of • Subtotal 1: Granting Agency’s Portion • Subtotal 2: Municipal Government Contribution(s) • Subtotal 3: Revenue from Core Activities • Subtotal 4: “Revenue” (not “Net”) from Other

Activities

ELIGIBLE OPERATING EXPENSES Please provide a breakdown of expenses in relevant categories. Eligible operating expenses are identified in Regulation 877 as

a) Salaries and benefits expenses b) Administration expenses c) Maintenance expenses d) Curatorial expenses e) Conservation expenses f) Display expenses g) Events and activities expenses h) Advertising and publicity expenses i) Collection acquisition expenses

incurred by an applicant in a calendar year. Only expenditures directly associated with the operating of the museums should be included. The total of these expenses is used as a basis for calculation of the museum’s operating grant, following the criteria set out in Regulation 877. These categories of eligible operating expenses are reflected by the numbered headings on the application form. Specific items that can be included are listed under each heading, based on expenses most commonly claimed by museums. If you have other expenses that you think should be eligible and are not excluded as ineligible (see below for “Ineligible Expenses’) add the activity


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name and amount in the appropriate category, and the Ministry staff reviewing your application will determine whether the expense meets the criteria of Regulation 877. Ineligible Expenses The list above excludes certain expenses that may be identified in the museum’s financial records. These should not be claimed in this section. Ineligible expenses include: • Capital expenditures (beyond basic maintenance) including alterations, renovations or additions

to existing facilities, the construction of new facilities, or the purchase of capital assets. The complete restoration of large artifacts such as trains, aircraft, vehicles or machinery is also considered a capital expense.

• Depreciation on capital assets • Expenses paid directly from funds other than Operating, such as Capital or Reserve Funds. • Expenses incurred in activities that are primarily for the purpose of generating revenue to

support the core operations of the museum, such as facility rental, food service, gift shops and fund-raising

• Expenses associated with the operation of an art museum or gallery, archives, exhibition center, historical society, or other non-museum parts of an organization’s operation.

• Internal transfers of funds from operating to other funds (ex. “transfer to reserve”, “transfer to capital fund”)

• Funds used to clear prior deficits or interest paid on loans. This includes expenses identified as “bad debt”, “debt repayment”, “loan interest” and similar headings

• Non-cash expenses, such as the value of donated goods and service, tax receipts, fees paid that were waived or donated back to the museum, and volunteer time

• Expenses that were covered by a government grant or any matching funding used by the museum toward that purpose.

1. Salaries and Benefits Enter the total amount for salaries and benefits for the

positions identified in Section I – Performance Measures, Metric 2 Staff in 2013 of the application, “Paid positions not supported by employment grants.”

2. Administration Enter expenses incurred in the daily administration of the museum. Actual expenses for both staff and board or committee activities may be included, such as reimbursement for travel costs or photocopying, but not unpaid time or donated costs to prepare for or attend board or committee meetings.

3. Maintenance Enter expenses incurred in the daily maintenance of the museum building(s) and grounds, and the operation and maintenance of communication systems. Under “Communications systems” you may include ongoing operating costs such as computer lease and Internet charges. The cost of computer purchase is a


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capital expense (computers are considered capital assets) even if paid for from an operating fund, and therefore not eligible. Under “Repairs and maintenance” you may include expenses associated with the maintenance of objects or artifacts used for demonstration, such as working machinery, vehicles, aircraft, costume, tools and cookware.1 You may also include professional fees paid for inspections done for the purpose of maintaining buildings, grounds, machinery and systems in good and safe condition. If repairs and maintenance to buildings and grounds were done to maintain the state of the buildings or grounds in good order, those costs may be claimed in this section. If repairs or maintenance significantly improved the state of the buildings or grounds, these are considered capital costs and not eligible under this grant. For example, • The cost of ongoing replacement of sections of a roof

to maintain its good condition would be ongoing maintenance and therefore eligible.

• The cost of one-time replacement or upgrading of an entire roof would be considered to significantly improve the state of the building, and therefore an ineligible capital cost.

Maintenance or repair expenses paid from a capital or reserve fund are not eligible.

4. Curatorial Enter expenses related to curatorial activities such as research and collections management. Include curatorial training or conference expenses under “Administration.”

5. Conservation Enter expenses related to the care and preservation of moveable collections. This can include the purchase of storage supplies, environmental monitoring equipment, portable environmental control equipment (i.e. fans, humidifiers), and conservation treatment services. Include conservation training or conference expenses under “Administration.” Do not include expenses associated with the maintenance, restoration to “as new” condition, or reproduction of artifacts used for demonstration, such as working machinery, vehicles, aircraft, costume, tools and

1 You may report these types of expenses under “Maintenance” or “Exhibit” or “Interpretation and Education” as

appropriate, but not under “Conservation.”


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cookware (see footnote 3). Do not include expenses related to the care and preservation of buildings, or the installation of built-in environmental controls systems, which may fall under “Maintenance” or be ineligible capital costs.

6. Exhibition Enter expenses incurred in the development and installation of exhibitions. This can also include the cost of borrowing traveling exhibitions. Include the cost of curatorial activities specifically related to exhibitions, such as research, if it has not been included under “Curatorial.” Similarly, conservation costs related to the preparation, installation and monitoring of exhibits may be included here or under “Conservation.” Do not include expenses covered by project or capital grants or matching funds.

7. Interpretation and Education Enter expenses incurred in the development and delivery of interpretation and education programs and special events related to the mandate of the museum (excluding fund raising events.) Include the cost of curatorial activities specifically related to interpretation and education, such as research, if it has not been included under “Curatorial.” You may include the cost of reproduction and demonstration objects in this section; see “Maintenance” and Footnote 3 for details. Do not include expenses covered by project or capital grants or matching funds.

8. Marketing and Public Relations Enter expenses for marketing and public relations related to the core activities of the museum. Expenses for marketing and public relations related to “Other Revenue-Generating Activities” and capital projects are not eligible. Eligible expenses can include marketing and public relations for the museum in general (products such as newsletters or annual reports), and for the areas of curatorial activities, conservation, exhibitions, education and interpretation (including special events that are not primarily fund-raising.) Include membership development expenses under “Administration”.

9. Artifact Acquisition Enter total expenses incurred in the acquisition of historical artifacts for the museum collection. Only purchases are eligible; do not include the value of tax receipts issued for donations. Do not include the


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purchase of reproductions, conservation equipment or any non-artifact objects.

Total Operating Expenses The sum of subtotals 1-9 is the maximum eligible operating expenses; the amount may be further adjusted as part of the grant review process. It is not necessary for this amount to equal the total revenue reported on Page 3. The amount reported here should be equal to or less than the total operating expenses reported in the museum’s audited statement or year-end actuals. If it is greater, check to ensure that you have not included ineligible costs paid from other funds such as Capital or Reserve funds.

Projected Budget Summaries

Enter the museum’s projected operating revenue and expenditure estimates for the current year.

2013 FINANCIAL STATEMENTS Please attach one of the following or indicate when it will be submitted: For Not-For-Profit Organizations: • Review Engagement, or • Full Financial Audit For Conservation Authority/First Nations Council: • Separate audit for the Museum or • Consolidated Statement accompanied by a set of actual figures For Municipal Museums: • Actuals for the Museum and Municipal Audit or • Copy of Financial Information Return (FIR) Also required if your museum received Pay Equity funding from the Ministry of Tourism, Culture and Sport last fiscal year: Completed Pay Equity Grant Application (template provided)


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PAY EQUITY Important: Pay Equity reporting is now required for the TPAD (Transfer Payment Accountability Directive).2 The Reporting on Pay Equity form was attached to the grant launch letter. Complete and submit this attachment only if your museum received Pay Equity funding from the Ministry of Tourism, Culture and Sport last fiscal year. Instructions: 1. State the total amount of pay equity funding that your museum received from the Ministry of

Tourism, Culture and Sport that was used for pay equity female job class adjustments last fiscal year. For the purposes of this application the amount used includes:

• The annualized cost of female job class adjustments made under one or more posted pay equity plan(s), and/or

• The annualized cost of female job class adjustments made under the pay equity down payment program.

• Total amount of pay equity funding used last fiscal year.

2. List the female job classes that have been adjusted under your pay equity plan or the pay equity down payment below, use one line per female job class.

• If your museum had a Pay Equity Plan which was implemented in 1998-99, you will be able to fill

in the Female Job Classes according to that plan. • If your museum is municipally funded, your municipality would have implemented a Pay Equity

Plan which included Female Job Classes for your organization.

2 The Ontario Government’s Transfer Payment Accountability Directive is a mandatory directive that establishes the principles and requirements for implementing good governance and controllership practices to achieve accountability for transfer payments and supports the efficient and effective delivery of services provided through transfer payment programs.


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Ontario Not-for-profit Corporations Act: Is your organization ready?

From the Ministry of Consumer Services:

For more information, transition checklist, and FAQ, visit the Ministry of Consumer Services Website: www.sse.gov.on.ca/mcs/en/Pages/Not_For_Profit.aspx

New Act Expected to Provide Up-to-Date-Rules Ontario’s new Not-for-Profit Corporations Act, 2010 will make it simpler to incorporate and provide not-for-profit corporations with up-to-date rules to run the organization. It will also ensure greater transparency and accountability.

When the Act comes into effect, it will generally apply automatically to all Ontario not-for-profit corporations.

Existing not-for-profit corporations will have a three-year transition period once the Act comes into effect to make any changes to their incorporation and other documents necessary to bring them into conformity with the Act. Existing corporations are encouraged to review their documents before the end of the transition period.

The government is helping not-for-profit corporations make the transition to the new Act by providing the following support:

• A plain-language guide to the Act that explains the sections that will likely have the most impact.

• A transition checklist that existing not-for-profit corporations can use as a reference to ensure compliance with the Act.

• A draft default by-law that existing corporations

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can use as a guide when reviewing and making any necessary changes to their by-laws during the transition.

• The default by-law will apply automatically to newly incorporated not-for-profit corporations that do not pass an organizational by-law within 60 days after the date of incorporation.

The government has also given a grant to Community Legal Education Ontario (CLEO) to support the sector during the transition period.

The Act is targeted to come into effect in 2014. Amendments to more than 80 statutes including the Act were introduced in the legislature in June 2013. It is anticipated that these amendments will be debated in the legislature in fall 2013. If the amendments are passed by the legislature, the Act is anticipated to come into force no earlier than six months after passage in order to ensure adequate time for not-for-profit corporations to prepare for transition.

Check the Ministry of Consumer Services’ website regularly to confirm the effective date. More information is available online at www.sse.gov.on.ca/mcs/en/Pages/Not_For_Profit.aspx


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