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Annual Report Delivering on our Commitments Al Rayan Islamic Centre All Rights Reseved. Copyright 2017 www.alrayanislamiccentre.org info@alrayanislamiccentre.org 905 – 433 – 9255

TABLE OF CONTENTS 1.0 Our Services


2.0 Message from Board of Directors


3.0 Financial Highlights


4.0 Our Volunteers


5.0 Courtice Masjid


6.0 North Oshwa Project


7.0 2017 Progress Report


7.1 Weekly Halaqat


7.2 ARIC Schools


7.3 Mini-conferences


7.4 Ramadan and Eid


7.5 Salheen


7.6 Islamic Heritage Month


8.0 Financial Statements


9.0 Contact Information


Our Services Prayer Facilities

Weekend Islamic School

ARIC operates prayer facilities at two different locations in North Oshawa and Courtice, Ontario. Both locations open for all congregational prayers every day of the year.

Weekend Islamic School continues to provide high quality education to girls and boys aged 6½ to 15 years old to help enrich their Islamic knowledge and strengthen their Identity. The subjects taught include Qur’an, basic Arabic and Islamic Studies. IRAC plans to add other subjects such as intermediate Arabic, Qur’an Memorization, and Islamic etiquette to name a few.

Eid Prayer and Eid Festival Following the Sunnah, ARIC when possible perform Eid Prayers outdoor, over 1200 people annually attend the Eid Prayers. In addition.to make the Eid more memorable, ARIC organizes Eid festivals for families and friends, our volunteers distribute over 300 gift bags to Children to instil the festive spirit of Eid. Religious Teaching of Islam ARIC has been successful in organizing weekly, monthly, yearly events to help our community learn about the various aspects of Islam. In the past year, the centre has organized:

• 3 mini-conferences; • Over 52 weekly lectures;

Currently WIS educates just over 20 children Adults Learning Programs ARIC ensures a variety of education programs and lectures are made available to empower our adults with not only Qu’ran and Sunnah but also Islamic etiquette where humility, patience, love, sincerity and charity are to help our adults increase their Islamic knowledge. Ramadan Iftar Program With the support of our community, ARIC manage to host daily Iftar during the month of Ramadan. Over 120 people attend daily the Iftar.

Evening Quran School The Evening Quran School has an enrollment of over 40 students and it focuses not only on the recitation and the learning of Quran but also on the fundamental beliefs and components of faith.


Message from Board of Directors All praises belong to Allah, peace and blessings on His last messenger Muhammad (SAW). As 2017 comes to a close, it’s our pleasure to report on what an outstanding year the Al Rayan Islamic Centre (ARIC) has had. This annual report showcases our organization’s progress, offer transparency of our financial accountability and highlight ways we have expanded our outreach within the community, all while embracing the tenets of the Islamic faith. With your continued help and support, we have been able to deliver on the core objectives of Al Rayan Islamic Centre, which are to educate and advance the teachings of Islam and its religious tenets. This includes the doctrines, observances and culture associated with our faith. Furthermore, we have continued, to maintain and support two houses of worship with services that are conducted in accordance with the Islamic faith. It has been an enriching experience to witness of Al Rayan Islamic Centre’s transformation on many fronts. ARIC would not have been possible without the vital role each of you played in its success. Your continued participation and contribution made our goals a reality. It’s with great pleasure and humility to report that we have fulfilled our commitments to:

3. Strengthen our communication to the community, and 4. Facilitate masjid activities and events in line with community needs and interests. To stay connected with our community members, available technology and widely used applications on smart phones such as WhatsApp are used to bridge the communications gab resulting in real time information sharing which easily engages the community to keep them abreast of current issues, organized educational/social events and decisionmaking. In closing, we would like to commend and graciously thank all volunteers for their tireless contributions. Without your sacrifice, of time and resources, our successes would have not been possible. To our non-community members, we invite and encourage you to consider becoming part of our vibrant community to help advance our cause and instill a message of peace to the world. Wa Alasalamu Alykum Wa Rahmatu Allah Wa Barakathu

1. Maintain a high level of transparency processes, 2. Involve committees and community in decisionmaking and masjid operations,

Ahmad Barakat President


Al Rayan Islamic Centre

Nabil Egssem Vice President

Ahmed Mokheamer Secretary and Treasure

Financial Highlights 2017 Fiscal Year

Year end May 31, 2017

$149 Thousand

$84 Thousand



Forecasted Expenses From June 01st, 2017 to May 31, 2018 Expected Expenses Courtice Location $118,000 North Oshawa Location $142,000 Total Expected Expenses


Chart Legend Payroll Expenses - 38%

Rent Expenses - 26%

Event Expenses - 17%

Repairs, Maintenance and Masjid Supplies - 6%

Utilities and Telephone Expenses - 3%

Others - 10%


Our Volunteers Thank you for all you do to make a difference in our community

Our Brothers • • • • • • • • •

Abdurraouf Gehani Ased Ali Dr. Ghulam Kaber Hamodah Elhayek Khalid Rizk Khalil Ahmed Muhammad Attaullah Nokib Chaudhry Rehan Noor

• • • • • • • • •

Sameer Kanoun Samir Khattab Sofian Elhayek Suhail Elhayek Suhail Patel Toufik Alameddine Younes Kaouachi Dr. Zihan Rashid Wael Abdelwahed

Our Sisters A special thanks to all the ladies and teenagers who make the children’s Eid bags possible


Al Rayan Islamic Centre

Courtice Masjid

What happened to Alameen Masjid or known as Islamic Centre of Clarington? The property located on 1660 King St East known as “Islamic Centre Clarington (ICC)” and/or “Almeen Masjid”, was under Salaheddin Islamic Centre. As of May 2017, the property was transferred to Al Rayan Islamic Centre and named as Courtice Masjid.

What does that mean? • All Masjid’s operations, events and activities are managed and controlled by Al Rayan Islamic Centre • All donations for Courtice Masjid need to be payable to our charitable organization “Al Rayan Islamic Centre” • Donation Tax receipts will be issued by “Al Rayan Islamic Centre”


Facts about North Oshawa Location Invest in our Community


Al Rayan Islamic Centre

Invest in our Community

Our Goal $200,000 for a down payment


Collected till now: $74,000 New Project Bank Account Information: Bank Name: TD Transit no.: 38422 Account no.: 5006508 11



Al Rayan Islamic Centre

• Weekly Halaqat • ARIC Schools • Mini-conferences • Ramadan and Eid • Salheen • Islamic Heritage Month


Weekly Halaqat We continuously strive to convey to the congregation\community that the Mosque should be considered the cornerstone of the community. People are encouraged to participate in all aspects and in a variety of ways to strengthen the bonds socially while gaining a deeper understanding of their religion. Thanks to a creative and resourceful team we are able to offer interesting, educational and engaging lectures by inviting Imams and other professionals from other Mosques and occupations to speak opening the doors to knowledge and resource sharing in the hopes that our attendees will; 1. Gain wisdom and aspire to learn more, 2. Be inspired to remain within the Islamic environment, and 3. Stay connected in the company of our scholars and Imams.


Al Rayan Islamic Centre

ARIC Weekend and Evening Schools ARIC aims to be a comprehensive learning center, providing facilities to educate our students in an environment where learning is attainable and also fun. We believe it is our responsibility to inspire the community allowing them to transcend the ordinary experiences and limitations, focusing on educating our children, we continually review and improve our curriculum. Evening and weekend school is offered to provide high quality Islamic and supplementary education to nearly 60 children. Classes are offered to both boys and girls aged 6 to 15.


Evening Qur’an School ARIC offers an evening Qur’an school (Madrasah) addressing all aspects of Islamic studies, not only covering basic Islamic tenants, but also Fiqh, Tajweed, Qur’an memorization, Manners and Aqeedah to name a few. Lessons are presented in a logical, systematic manner by well learned teachers . Additionally, we offer an optional program for students who are interested in Qur’an memorization.

Adult Classes To our adult Male learners, Quran classes are offered every Sunday after Fajir at the North Oshawa Location focusing on Tajweedul and meorization.


Al Rayan Islamic Centre

Sisters Quran Circle Led by a certified female teacher, Quran recitation with Tajweed classes are taught each weekend for sisters aged 15 to 25.

Youth Club (Weekend School) The Weekend school provides an excellent Islamic environment for our youth to learn Islamic values and develop lasting friendships with their peers Classes are offered every Sunday for 3 hours, creating a fun learning environment where children have an opportunity to interact and learn about their faith. Students follow a structured syllabus, encompassing Qur’an, Islamic Studies, Fiqh, Tajweed, Manners, Aqeedah, and more.




Al Rayan Islamic Centre


ARIC hosted a series of conferences in 2017 to educate the community about our faith, as well as raise awareness. We used these settings to address the evergrowing issues and challenges that face the community. We believe that conferences such as these are times when we can invite the community to join together in a relaxed atmosphere and socialize. We have invited Imams and well-known speakers to share their thoughts at these conferences. Here’s a snapshot of the 3-successful mini-conferences we hosted:

“Revival Ramadan Spirit”

“Winter Break Conference”

This conference was designed to help community members elevate their spirit before entering the month of Ramadan. In this interactive conference, participants had the opportunity to ask scholars any Fqih questions related to fasting.

At this conference, we identified some of the challenges facing kids, teens, and Muslim families. We also enthusiastically discussed possible solutions and significant contributions we could make to promote the common good of the community.

“iWonder the future of our Community” This conference was one of our largest, most vibrant annual events. We secured an excellent line up of world-class leaders to speak to more than 500 attendees. These illustrious speakers presented their insights and perspectives on how to build a stronger, more unified community. They also addressed the roles our Islamic center as well as adults, youth, parents and Masjids - play in accomplishing these goals.


Eid Festival Eid Ul Fitr marks the end of the Glorious Month of Ramadan. This is an auspicious day which begins with a large congregational prayer, followed by a day of family fun and entertainment including games and activities for children and adults. More than 350 jubilant guests were on hand to enjoy delicious BBQ and share in the celebrations of the holiday.


Al Rayan Islamic Centre

Ramadan 1438 H (2017) ARIC offered congregational prayers (Tarawih) every night at both locations. More than 120 people gathered to pray daily during Tarawih at the Courtice location, while approximately 80 arrived each day to pray at the North Oshawa location. With Allah’s help, Qur’an was concluded (Khatam) at each location with a Duaa. In true spirit of Ramadan, ARIC and the community hosted daily Iftar at Courtice, and at North Oshawa on the weekends, providing a free meal to 120 people along with a sense of unity and belonging.

Eid Prayer For both ‘Eid al-Adha’ and ‘Eid al-Fitr’, ARIC conducted the Eid prayers outside on the lawn of the Masjid compound, while keeping with the Sunna drawing more than a 1000 attendees. At the conclusion of the prayers, sweet delicacies were served to all in attendance and gift bags were distributed to the children courtesy of the sisters.


Salheen We understand children love candy. And they love to have fun with their friends. In today’s culture, many combine these two events in Halloween festivities. However, our religion does not engage in this practice. Therefore, at ARIC, we present a fun alternative program called Salheen. We set time aside for Muslim children to engage in an interactive session, where we can explain why we don’t celebrate Halloween. This year, more than 30 children attended this event, and we received excellent feedback from the families. At the end of the evening’s program, we presented candies to all the children. We hope this thought-provoking program of learning, gathering with friends and receiving sweets will encourage them to return next year.


Al Rayan Islamic Centre

Salheen vs. Halloween 1. Salheen program is an alternative program aims to keep the kids busy and off the road during Halloween hours. 2. An interactive session 3. Presentation was provided to the kids to describe to the kids why Muslims don’t celebrate Halloween? 4. Over 30 kids has attended the session 5. Family were very happy of the session content 6. At the end kids were provided with candies to make them like the session and make them interested to come back



Al Rayan Islamic Centre

Islamic Heritage Month 2017

BUILDING A BRIDGE OF UNDERSTANDING Islamic History Month Canada (IHMC) in October aims to celebrate, inform, educate, and share with fellow Canadians the rich Muslim heritage and contributions to society: Contributions in sciences, humanities, medicine, astronomy, and other disciplines that have greatly benefited human progress. IHMC believes that through education and sharing positive stories, all Canadians can grow and connect in the best way possible. This year, ARIC has participated and hosted an open house at the Courtice Masjid, and over 200 people has attended the event.

From the left: Imam Gomaa, Mayer of Clarington Mr. Adrian Foster, Br Wail Abdulwahed

From the left: Granville Andreson, MPP and Imam Gomaa

From the left: Br Ahmad Barakat, Br Shahid, Imam Gomaa, Dr. Colin, MP


Working Together To Strengthen Unity


Al Rayan Islamic Centre

Unaudited Financial Statements May 31, 2017

Notice to Readers On the basis of information provided by management, we have compiled the Statement of Financial Position of AL RAYAN ISLAMIC CENTRE as at May 31, 2017, Statement of Income and Expenditures, Statement of Changes in Net Assets and Cash Flows for the year ended May 31, 2017, and the related notes, which comprise a summary of significant accounting policies and other explanatory information. We have not performed an audit or a review engagement in respect of these financial statements and accordingly, we express no assurance thereon. Readers are cautioned that these statements may not be appropriate for their purposes.

Whitby, Ontario October 20, 2017

Swaleh Namusasi Abdallah,CPA SNA Accounting and Tax Consulting


Statement Of Financial Position As at May 31, 2017 (Unaudited – See Notice To Reader)

Creatic Office at Mountain View

Approved by Board of Directors

Ahmad Barakat Ahmed Mokheamer President Director (Secretary and Treasure) 28

Al Rayan Islamic Centre

Statement Of Income and Expenditures For The Year Ended May 31, 2017 (Unaudited – See Notice To Reader)


Statement Of Changes In Net Assets For The Year-Ended May 31, 2017 (Unaudited – See Notice To Reader)


Al Rayan Islamic Centre

Statement of Cash Flows for the Year Ended May 31, 2017 (Unaudited – See Notice To Reader)


Unaudited – See Notice to Reader

Notes to Financial Statements for the Period Ended May 31, 2017 1. PURPOSE AND NATURE OF THE CENTRE AL RAYAN ISLAMIC CENTRE (The Centre) is a charitable Islamic organization that provides a comprehensive range of religious and social programs to the residents of Clarington and the surrounding regions. It is a grassroots facility that serves the Muslim community while promoting connectivity with the Durham community at large; a community-oriented place that brings together a group of worshippers who will be gracious and helpful neighbours to the surrounding local community and support an atmosphere of peace, tolerance and cross-community sharing; and a charitable place where humanitarian and charitable causes are supported. The centre runs programs such evening Quran classes and weekend classes, counselling and other knowledge based classes for adults and children. The Centre is a not-for-profit Corporation incorporated under the Canada Corporations Act and is a registered charity designated as a charitable organization under the Income Tax Act (Canada) and is exempt from income taxes under paragraph 149(1)(f). 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of presentation The Centre’s financial statements have been prepared by management in accordance with Canadian accounting standards for not-for profit-organizations (ASPNO) applied within the framework of the accounting policies summarized below. Fund accounting The financial statements include the following funds: • Internally Restricted Fund The Internally Restricted fund represents funds available for emergency, program enhancement, or other purposes specified by the Board of Directors from time to time. Any use of these funds requires explicit approval by the Board of Directors. • Unrestricted Fund The Unrestricted Fund accounts for The Centre’s program delivery, development and administrative activities. This fund reports unrestricted resources.


Al Rayan Islamic Centre

Revenue recognition The Centre follows the deferral method of accounting for contributions, events (donations and offerings) and grants. Under this method, restricted contributions, events and grants are deferred and recognized as revenue when the expenses are incurred. Unrestricted contributions, events and grants are recognized as received and receivable, if the amount to be received is reasonably estimable and collection is reasonably assured. Investment income is recorded on an accrual basis. Cash and cash equivalents Cash equivalents are comprised of highly liquid investments with maturities of three months or less from the date of acquisition. Financial instruments Financial instruments are recognized at fair value on initial recognition. Investments are subsequently measured at fair value. All other financial instruments are subsequently recorded at cost or amortized cost, unless management has elected to carry these instruments at fair value. Transactions costs incurred on the acquisition of financial instruments measured subsequently at fair value are expensed as incurred. All other financial instruments are adjusted by transaction costs incurred on the acquisition and financing costs, which are amortized on a straight-line basis. Financial assets are assessed for impairment on an annual basis at the end of the fiscal year if there are indicators of impairment. If there is an indicator of Impairment, The Centre determines whether there is significant adverse change in the expected amount or timing of future cash flows from the financial asset. If there is a significant adverse change in the expected cash flows, the carrying value of the financial asset is reduced to the highest of the present value of expected cash flows, the amount that could be realized from selling the financial asset, or the amount that The Centre expects to realize by exercising its right to any collateral. If events and circumstances


reverse in a future period, an impairment loss would be reversed to the extent of the improvement, not exceeding the initial carrying value. Impairments are recognized through the use of an allowance account, with a corresponding charge in the statement of income and expenditures. Property, plant and equipment Property, plant and equipment are recorded at cost. Amortization is provided annually at rates and methods over their estimated useful lives as follows, except in the year of acquisition when one half of the rate is used. Management reviews the estimates of useful lives of the assets every year and adjusts them on prospective basis, if needed. Leasehold improvements


straight line

Machinery and equipment


declining balance

Machinery under capital lease


declining balance

Major spare parts and standby equipment are classified as property, plant and equipment when they are expected to be used during more than one period. Similarly, if the spare parts and servicing equipment can be used only in connection with an item of property, plant and equipment, they are accounted for as property, plant and equipment. Financial assets Cash and cash equivalents, trade and other receivables and loans that have fixed or determinable payments that are not quoted in an active market are classified as loans and receivables. Receivables are initially recognized at the fair value and subsequently carried at amortized cost using the effective interest rate method, less provision for impairment. Impairment provisions are recognised when there is objective evidence (such as significant financial difficulties on the part of the counterparty or default or significant delay in payment) that The Centre will be unable to collect all of the amounts due under the terms receivable, the amount of such a provision being the difference between the net carrying amount and the present value of the future expected cash flows associated with the impaired receivable. For trade receivables, which are reported net; such provisions are recorded in a separate allowance account with the loss being recognised within administrative expenses in the Statement of Income. On confirmation that the trade receivable will not be collectable, the gross carrying value of the asset is written off against the associated allowance. The Centre does not have any financial assets classified as Fair Value through Profit or Loss, Held to Maturity or Available-for-Sale. Deferred revenue Deferred revenue includes funds received for specific uses for which related expenditures have not been incurred.


Al Rayan Islamic Centre

Deferred rent Under The Centre’s head office lease, there are increases in head office base rent each year. The base rent cost over the full lease term, including free rent periods, have been determined and are amortized over a straight-line basis over the term of the related lease. Allocation of expenses The Centre engages in providing international and Canadian program services that include food security, education and capacity building. Expenses are classified and reported as programs, fundraising and administration expenses based on the level of benefit received by each function. For employees who perform a combination of program, fundraising and administrative activities, their salaries, benefits and all other payroll related costs are allocated based on percentage of time dedicated to the activity. Credit risk The Centre’s exposure to credit risk consists principally of cash and cash equivalents, shortterm and other investments, and accounts receivable. The Centre maintains cash and cash equivalents with reputable and major financial institutions. There are no individual receivables comprising more than 10% of the total amounts receivable. There is no particular concentration of credit risk. Management performs ongoing review of all of its receivables and establishes allowances for doubtful accounts when the amounts are not collectible. Interest rate risk The Centre is exposed to interest rate risk with respect to the following financial instruments: • Cash and cash equivalents • Obligations under operating lease The Centre considers the risk to be minimal. Use of estimates The preparation of financial statements requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the year. Actual results could differ from those estimates. Significant areas of estimation include allowance for doubtful accounts, estimated useful lives of property, plant and equipment, accrued liabilities and disclosure of contingencies.


3. ACCOUNTS RECEIVABLES Amounts receivables are comprised of the following:

All amounts are short-term. The net carrying value of amounts receivable is considered a reasonable approximation of fair value. The Centre has financial risk management policies in place to ensure that all receivables are received within the pre-agreed terms.



Al Rayan Islamic Centre

Our Contact Information: Mailing address: 1660 King St E. Courtice, ON L1E 2R6 Phone: (905) 433 – 9255 Email: info@alrayanislamiccentre.org Website: www.alrayanislamiccentre.org Board of Directors: • Ahmad Barakat

(905) 922 – 5051

• Nabil Egssem

(416) 843 – 8378

• Ahmed Mokheamer

(416) 707 – 2935

Imams: • Sh Gomaa Gomaa

(289) 404 – 0037

• Sh Muti Ur-Rahman

(289) 404 – 0038

Profile for Alrayan Islamic Centre

Al Rayan 2017 Annual Report  

Al Rayan 2017 Annual Report and Financial Statements

Al Rayan 2017 Annual Report  

Al Rayan 2017 Annual Report and Financial Statements


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