2020-2021 NWC Annual Report by nwccs

2020 - 2021 ANNUAL REPORT

LETTER OF TRANSMITTAL 2

BOARD OF GOVERNORS

BOARD OF GOVERNORS Phone 306-937-5121 Phone 306-937-5121 Fax 306-445-6110 Fax 306-445-6110

November 30, 2021

November 30, 2020

The Honourable Gene Makowsky Minister Gene of Advanced EducaBon The Honourable Makowsky 307, LegislaBve Building Minister Room of Advanced Education 2405 LegislaBve Drive Room 307, Legislative Building Regina SK, S4S 0B3 2405 Legislative Drive

Regina SK, S4S 0B3

The Honourable Minister Makowsky:

On behalf of the Board, and in accordance with SecBon 16 of the Regional Colleges Act and SecBon 14 of the Regional Colleges RegulaBons, I am pleased to submit the Annual Report of On behalf of the Board, and in accordance with Section 16 of the Regional Colleges Act and North West College for the ﬁscal year ending June 30, 2021.

Section 14 of the Regional Colleges Regulations, I am pleased to submit the Annual Report of North West College for the fiscal year ending June 30, 2020. Sincerely, Sincerely,

Byron Merkosky, Chair Board of Governors

NORTH WEST COLLEGE • 2020-2021 ANNUAL REPORT

SIERRA LOYER, ADULT BASIC EDUCATION, MEADOW LAKE CAMPUS

TABLE OF CONTENTS

Board of Governors............................................................................ 6

Board Chair and President’s Message.................................................. 8 Strategic Thinking............................................................................ 10 NWC At A Glance............................................................................. 12 Summary of Programs..................................................................... 14 Adult Basic Education...................................................................... 16 Skills Training...................................................................................20 University........................................................................................ 22 Student Services.............................................................................. 24 Student Achievement........................................................................ 26 Administration................................................................................. 30 Human Resources........................................................................... 31 Staff Directory................................................................................. 32 Glossary of Terms............................................................................ 34 Financial Reports............................................................................. 36 NORTH WEST COLLEGE • 2020-2021 ANNUAL REPORT

TERRANCE OKEMOW AND KYLA HALTER, BUSINESS, BATTLEFORDS CAMPUS

BOARD OF GOVERNORS 6

Chair BYRON MERKOSKY Edam

Board Member CAREY BAKER Unity

Board Member WAYNE PIKE Meadow Lake

Board Member AUDREY JONES Medstead

Board Member ANN MCARTHUR Battleford

Board Member GEORGE PRUDAT St. Walburg

Board Member BILL VOLK Battleford

NORTH WEST COLLEGE • 2020-2021 ANNUAL REPORT

Regular Board Meetings August 31, 2020 October 27, 2020 November 30, 2020 January 25, 2021 May 12, 2021 June 25, 2021

Annual Meeting June 25, 2021

CALVIN JOSEPH, ADULT BASIC EDUCATION, MEADOW LAKE CAMPUS

BOARD CHAIR AND PRESIDENT’S MESSAGE 8

Board Chair and President’s Message On behalf of the Board of Governors and North West College, we are pleased to submit the annual report and audited financial statements for the fiscal year ending June 30, 2021. This last year has been like no other for the staff and students of North West College. None of us envisioned the grip this pandemic has had on the world. North West College can be proud of the resiliency and harmony of staff and students during the pandemic and economic downturn. We rose to the challenge of novel work strategies and of the provision of support to our college community. Despite the challenges, our commitment to student success has never wavered. Despite the challenges we faced, the College implemented innovative teaching and learning solutions to adapt and thrive while remaining fiscally responsible and accountable to our relevant stakeholders. Our existing strategic plan, including the pursuit of a new Battlefords campus remains a top priority for the College, and we will continue to work with our community partners and the Ministry moving forward. As we move toward 2022 with hope for a brighter and more certain future, we take time to celebrate our accomplishments and thank our partners for standing with us. In the spirit of reconciliation, we have been making strides towards the rightful recognition of Indigenous peoples and cultures on our campuses, which we acknowledge that we proudly live and work on Treaty 6 Territory in Northwest Saskatchewan.

Tanis Studney Interim President and CEO

Byron Merkosky Board Chair

NORTH WEST COLLEGE • 2020-2021 ANNUAL REPORT

LARISSA TOPSKY, ADULT BASIC EDUCATION, BATTLEFORDS CAMPUS

STRATEGIC THINKING 10

Strategic Plan - In Business for Students This academic year marks the third year of the 2018/21 Strategic Plan, In Business for Students. The plan focuses on innovation, excellence and responsibility. Despite the fiscal challenges facing the College, North West remains committed to its goals of 1) cultivating an Employable Labour Force, 2) supporting Student Success, 3) becoming the College of Choice within our region and 4) continuing to foster a High-Performance Organization. Developed in partnership with internal and external stakeholders, the Strategic Map on the right outlines the thirteen key performance indicators, which guided our activities in the 2020-2021 academic year. Some indicators remain stalwarts of sound post-secondary practice, such as student enrollment, retention and graduation, while other indicators push the College beyond its current state in order to meet the needs of a global economy. With the ongoing Covid-19 pandemic, reaching the outcomes in the strategic plan proved difficult this past year. The College’s framework that was approved by the Ministry of Advanced Education and the Ministry of Health, included reduced class sizes and a blended delivery model along with a number of other protocols. The blended learning environment proved challenging for students in the rural and remote areas of our Region. While the College’s model had more in class learning for some of those areas many students and staff were faced with pandemic related challenges outside of the College as well. The Board approved a one-year extension to the Colleges 2018/21 Strategic Plan. This one-year extension would give the College the ability to focus on the current year as we transition through the pandemic.

NORTH WEST COLLEGE • 2020-2021 ANNUAL REPORT

2018-2021 Strategic Map VISION

Leaders in building community To provide adult learning opportunities and to promote life-long learning as a means of enhancing the cultural,

MISSION economic and social life of the individuals and communities it serves.

CUSTOMER

EMPLOYABLE LABOUR FORCE C1. Employ graduates

C2. Connect students to employment

C3. Build a labour force representative of our region

STUDENT SUCCESS C4. Retain students

C5. Graduate students

C6. Develop leaders

GROWTH & SUSTAINABILITY PROCESS

COLLEGE OF CHOICE P1. Attract students

P2. Diversify program delivery

P3. Cultivate partnerships

HIGH-PERFORMANCE ORGANIZATION GS1. Invest in people

GS2. Enhance infrastructure

GS3. Manage risk

GS4. Diversify portfolio

CORE VALUES EXCELLENCE

INVESTED

INTEGRITY

INNOVATION

NWC AT A GLANCE

At A Glance

Figure 1. Proportion of students in each program area based on full load equivalent students (FLE)

44% 44%

University

51% 51%

Adult Basic Education

94.48 FTEs

Full-Time Equivalent Staff

Financial Operations $13.2 Million 3%

Meadow Lake Provincial Park

Figure 2.

Waterhen Lake FN

2020-21 Program Sites Campus Locations

Big Island Lake ! ( CN

! (

55 " )

Basic Education Credit

¬ «4

Industry Credit

Flying Dust FN Island Lake (Ministikwin) FN

( !

42%

Makwa Sahgaiehcan FN

Meadow Lake

Paradise Hill

( !

Out-of-region Locations: Lloydminster

Turtleford

Big River FN

Pelican Lake FN Thunderchild FN

( !

Livelong

! (

Spiritwood

North West College

Moosomin FN

Mosquito FN

14 ) ! H"

! H

Wilkie

Shellbrook

! (

! H

Beardy's and Okemasis CN

Duck Lake

! (

40 ¬ « 16 ¬ «

Waldheim

28 " )

! H

! (

Muskeg Lake CN ! ( ! ( Leask

Blaine Lake

The Battlefords

Sweetgrass FN

Unity

Lucky Man FN

Poundmaker CN

! H

Mistawasis FN

16 ¬ «

Cut Knife

Basic Education Non-Credit Sturgeon Lake Canwood

! Shell Lake (

Maidstone

Little Pine FN

Debden

Ahtahkakoop CN

( !

Saulteaux FN

( !

Institute Credit

! ( Leoville

10%

Witchekan Lake FN ! (

! 16%

EAL

! H

¬ «4 St. Walburg

" )

Prince Albert

National Park Skills Non-Credit Big River

Onion Lake CN

University

18%

! ( Loon Lake

! (

Skills Training

Red Pheasant CN

! H Radisson

NORTH WEST COLLEGE • 2020-2021 ANNUAL REPORT

( Hepburn !

! (

( !

Rosthern

Hague

( !

North West By the Numbers 1742 student enrollments 21 communities including 10 First Nations program sites 229 people employed $105,250 awarded in scholarships 50% Indigenous Participation Rate 82% Employment Rate* *Among contacted Institute Credit and Adult Basic Education Credit graduates 60-90 days’ post-graduation. Includes those who are employed or pursuing additional education. 43% reporting.

ROYCE CROOKEDNECK, PLUMBING AND PIPEFITTING, MEADOW LAKE CAMPUS

SUMMARY OF PROGRAMS 14

Summary of Programs In 2020-21, North West College introduced a blended delivery model. To assist with the program delivery challenges, the College introduced a new Education Technology Coordinator position. The position was created to provide staff and students with the support and training necessary for all aspects of online learning. All post secondary students were required to have an electronic device to aid with online learning days, while the College invested in Chromebooks to help mitigate the challenges for our adult basic education students. The 2020-21 plan also included postponing all of our programming on first nations until January, in hopes the pandemic would be under control. The pandemic hit all areas of the College programs hard. Many third party contracts were 5% postponed or cancelled, while safety tickets were up slightly from the previous year. The College had 24 institute credit programs running during the 2020-21 program year. There University were also two programs that reconvened in fall of 2020 to allow for completion, two that 44% Skills Training were already carrying over into 2020-21 had their end dates extended, and one program that 51% Adult Basic Education shifted theory for clinical. North West had 33 Adult Basic Education programs during the 2020-21 academic year. In addition, two formal EAL classes and a pilot project by Immigration Refugees and Citizenship Canada (IRCC) were also offered. Overall, the College’s implementation of a blended delivery model was successful. Frequent adapting to restrictions and safety protocols enabled students to continue their studies and complete their training programs. 3% The College was proud of the 6% way our staff and students 6% Basic Education Credit displayed resiliency Industry Credit and fostered a positive University 42% atmosphere. 18% Skills Non-Credit

Figure 3. Enrollment by individual registration including full-time, part-time and casual.

EAL

10% 16%

NORTH WEST COLLEGE • 2020-2021 ANNUAL REPORT

Institute Credit Basic Education Non-Credit

Summary of Enrollment of 2020-21 In 2020-21 North West Served 1742 students or 540 full-load equivalents (FLEs) in University, Skills Training and Adult Basic Education programming, a 371 FLE decrease compared to last year. This decrease is a result of lower seat capacity as part of our Covid-19 framework and limited access to program delivery sites on First Nation communities. Table 1 presents a summary of enrollment with a comparison to 2019-20. Table 1. Comprehensive Enrollment Statistics. Program Groups

Skills Training

Basic Education

Institute Credit Industry Credit Non-credit Total Skills Training BE Credit Adult 12 Adult 10 Academic GED Total BE Credit BE Non-credit Employability/Life Skills English Language Training General Academic Studies Literacy Total BE Non-credit Total Basic Education

University Total Enrollment

Enrollments FT 222 0 0 222

2019-20 PT Cas 180 2 75 521 36 81 291 604

FLEs 306.63 14.65 5.34 326.63

FT 217 0 0 217

2020-21 PT Cas FLEs 94 0 253.19 65 658 18.63 37 74 5.00 196 732 276.82

200 137 0 337

110 58 0 168

0 0 0 0

224.03 134.72 0.00 358.75

111 49 0 160

73 45 0 118

0 107.73 0 51.07 0 0.00 0 158.80

179 0 0 21 200 537 30 789

252 153 0 5 410 578 43 912

0 0 0 0 0 0 0 604

164.47 20.61 0.00 4.09 189.17 547.92 36.87 911.42

79 1 0 0 80 240 22 479

94 95 0 0 189 307 28 531

0 66.67 0 12.65 0 0.00 0 0.00 0 79.32 0 238.12 0 25.00 732 539.94

FT= Full-time student, PT= Part-time student, Cas= Casual student, FLE= Full Load Equivalent student

SUMMARY OF PROGRAMS 16

Adult Basic Education Over 451 students were served through Adult Basic Education programming at North West College. Of the students registered, 50% self-declared as Indigenous. The successes achieved in ABE works to build student confidence and through individualized program planning, leads to post-secondary graduation and successful conversion from student to skilled employee. Essential Skills and Work Integrated Learning (WIL) North West ensures Adult Basic Education student success through Essential Skills for the Workplace (ESWP) programs. In 2020-21, North West offered an Educational Assistant ESWP program in partnership with Living Sky School Division. Living Sky School Division provided the schools, the classroom teacher/educational assistant mentor support, and Safe School training which is required for future employment with the school division. The College also offered Security Officer and Sanitation ESWP programs, which were two programs that were offered in response to the job vacancies created by the pandemic. The Security Officer program had a 77% completion rate and a 100% employment rate for the eight graduates. In addition to the programs mentioned above, NWC offered ESWP programs specializing in Mechanics that was run in partnership with Poundmaker Cree Nation, a Park Worker program was offered in Shellbrook, and a Food and Beverage program that was offered at Meadow Lake Campus. In total, the College offered eight ESWP programs during the 2020-21 year. Evening Adult Basic Education Programs – Offer Alternatives North West in the Battlefords has significant waitlists for Adult Basic Education programming. The College initiated the tri-semester system in 2017-18 as a solution not only to address waitlists, but to provide increased success to students with complicated lives. This continues as a good solution and has reduced the wait time on the waitlist for students. Over the years, the College has offered 30 Level math and sciences in the evenings for people transitioning from work to post-secondary. The use of Chromebooks and Learning Management System such as Google Classroom has also helped the students with the transition into post-secondary or work.

NORTH WEST COLLEGE • 2020-2021 ANNUAL REPORT

32 programs offered off-campus 36% of students participated in off-campus programming

KAYLA SEESEEQUASIS, ADULT BASIC EDUCATION, BATTLEFORDS CAMPUS

SUMMARY OF PROGRAMS 18

The College Adapts Covid-19 was a prominent feature of the 2020-21 academic year. Staff and students transitioned to a blended delivery model while showing innovation, commitment and resilience. Blended learning factored into our graduation of students from Adult Basic Education. The inclusion of Google Classroom and Google Meets offered our ABE students an opportunity to be successful and graduate during a pandemic. English as an Additional Language – Meeting the Demand As one of the major immigration sites in the province, EAL and new Canadian services are critical for the College to meet the needs of our region. In 2020-21, North West’s EAL program continued to thrive with formal Language Instruction for Newcomers to Canada and conversation circle delivery. North West served 96 students in the communities of North Battleford, Meadow Lake, Rosthern, and Spiritwood. The College proposed and was selected to deliver a Pilot Project by IRCC. This was an online synchronous program to help reduce waitlists province wide. The pilot had excellent attendance and provided an opportunity for one of our instructors to develop skills in Google Classroom and online learning. The use of Chromebooks/Google classroom through this pilot enhanced digital literacy for both students and staff. Table 2. Equity Participation Enrollment by Regional College 2020-21 Program Groups Skills Training

Institute Credit Industry Credit Non-credit Total Skills Training Adult 12 Basic Education Adult 10 Academic GED Employability/Life Skills English Language Training General Academic Studies Literacy Total Basic Education University Total Enrollment

Aboriginal FT PT Cas 146 40 0 0 41 202 0 10 27 146 91 229 86 59 0 44 42 0 0 0 0 60 0 0 0 190 18 354

83 1 0 0 185 7 283

0 0 0 0 0 0 229

Visible Minority FT PT Cas 7 11 0 0 3 21 0 2 1 7 16 22 4 1 0 1 1 0 0 0 0 5 0 0 0 10 1 18

2 18 0 0 22 0 38

0 0 0 0 0 0 22

Disability FT PT Cas 12 6 0 0 1 13 0 1 0 12 8 13 17 4 0 7 3 0 0 0 0

Total Enrollment FT PT Cas 217 94 0 0 65 658 0 37 74 217 196 732 111 73 0 49 45 0 0 0 0

10 0 0 0 34 4 50

79 1 0 0 240 22 479

NORTH WEST COLLEGE • 2020-2021 ANNUAL REPORT

5 0 0 0 12 3 23

0 0 0 0 0 0 13

94 95 0 0 307 28 531

0 0 0 0 0 0 732

COURTNEY ROBERTS, BUSINESS, BATTLEFORDS CAMPUS

SUMMARY OF PROGRAMS 20

Skills Training Meeting Local Labour Force Demands In 2020-21, North West College served over 300 students in institute credit programs. The College continues advocating for programs to support the local Saskatchewan Hospital expansion. In 2020-21, North West was able to offer its second intake for the Psychiatric Nursing Diploma program. Another overwhelming response of applicants resulted in no problem filling the 16 seats. Under the current commitment from Saskatchewan Polytechnic, the College will have one more consecutive program intake in 2021-22. This remains a great opportunity for local people to train to fill local labour market demands. The partnership with Saskatchewan Hospital and other mental health providers is strong which will result in a successful program. North West College and timely programming The College offered the second intake of the Community Mental Health after degree program to support continued learning in mental health. Community Mental Health was successfully completed in the 2020-21 year. All graduates enhanced their employment in the community and personally benefitted from the knowledge gained and shared in the program. North West College and Health Care The Practical Nursing Program continues to be a high demand program. The Covid-19 pandemic disrupted clinical placements and extended program length, but gave the Practical Nursing students a unique experience in health care. They provided much needed support in their hospital wards and were valued by patients and hospital staff alike. Institute Credit Programs Offered Included: Business Business, Office Administration Health

Continuing Care Assistant, Practical Nursing, Psychiatric Nursing

Community Services Community Mental Health, Early Childhood Education, Youth Care Worker Trades

Electrician, Hairstylist, Heavy Equipment Truck and Transport Technician, Carpentry, Plumbing & Pipefitting, Professional Cooking, Retail Meat Specialist, Welding

NORTH WEST COLLEGE • 2020-2021 ANNUAL REPORT

Industry Credit: Confined Space (ESC), Fall Protection (ESC), H2S Alive (ESC), First Aid/CPR “C” AED/CPR Recertification, Global Ground Disturbance, Managing Food Safety, Transportation of Dangerous Goods (TDG), WHMIS

BRIAN RITCO, SAFETY TRAINING INSTRUCTOR, MEADOW LAKE CAMPUS

SUMMARY OF PROGRAMS 22

University Training the Leaders of Tomorrow Starting a university program at North West is the first step to obtaining a valuable degree and transitioning to a professional field. North West offers a variety of university courses through both the University of Saskatchewan and the University of Regina. These courses boast small class sizes and high student-to-teacher ratios. University students at North West also benefit from value-added services such as lunch & learn sessions, study skills seminars and tutoring services. This individual attention along with the personal and financial benefits of studying in your home community are major factors in our high completion rate. Bachelor of Education Program – Northern Teachers for Northern Communities North West partnered with the University of Saskatchewan to offer the College’s fourth Bachelor of Education cohort program at our Meadow Lake Campus. During 2020-21 the program was in its third year of the four year degree program and has 21 students enrolled. The Bachelor of Education at Meadow Lake Campus is a critical program for the community as educators from the north who train in the north are much more likely to stay in the north. Edwards School of Business – Opens Seats in Rural Communities Our goal is to ensure that people in the northwest region have the opportunities to successfully pursue post-secondary education. In winter of 2019, the College signed a Memorandum of Understanding with the University of Saskatchewan to offer direct entry to the Edwards School of Business starting in the fall of 2019. This agreement continues and allows students to take their entire first year towards their Bachelor of Commerce degree in the Battlefords. Students who enroll in their first year B.COMM with North West College will not only be eligible for scholarships through the University of Saskatchewan but will also be eligible for the Scholarship Program at North West College.

50 University students registered NORTH WEST COLLEGE • 2020-2021 ANNUAL REPORT

North West Supports: • In 2020-21 North West supported 148 Adult Basic Education, Institute Credit and University Students with Scholarships totalling $105,250. These awards consisted of entrance and completion scholarships including: donor-based scholarships and bursaries based on a combination of academic achievement, demonstrated leadership skills and good citizenship. • This program was generously supported by the Saskatchewan Innovation and Opportunity Scholarship Program administered by the Ministry of Advanced Education.

FIREMAN’S LUNCH AND SILENT AUCTION - SCHOLARSHIP FUNDRAISER

SUMMARY OF PROGRAMS 24

Student Services Meeting the Need North West provides significant support to students and employers through our Student Services. Believing in our Vision of Leaders in Building Community, North West is creating a plan to prepare all students for their transition to the workforce. From individual program planning including educational pathways, to personal counselling and job coaching, North West understands that our students must have access to services that overcome barriers. The College is seeing a higher prevalence of mental health issues in our students, and we understand that personal wellness is foundational to academic success. The College has invested in staff development to better support student overall wellness and is part of a community network staying abreast of community programs and supports. The College was particularly concerned about students’ mental health during the pandemic resulting in the staff implementing a proactive student engagement strategy to continue to support students while they were learning from home. North West is prepared to continue developing mental health supports that will sustain after the pandemic is over. With a lower educational attainment rate than the provincial average, the North West catchment area has a higher need for Adult Basic Education supports and learning disability services. In 2020-21 the one Learning Resource Consultant, who serves the entire region and the 21 service sites, accessed over $100K in resources for our students. The needs are high and our limited student services staff work tirelessly to provide critical services to student success. Providing job coaching and work placements in 72% of our programs, North West College is invested in our communities. In 2020-21, 47% of our students were able to attend the College because of relationships fostered by North West staff and leadership. Students taking contract programs, students under 22 years of age who could not succeed in the public school system and students supported by our partnering First Nations consistently represent over 1/3 of our student population. These partnerships and relationships are not only critical to the College’s sustainability, but also to the personal success of every student given an opportunity to study with us.

NORTH WEST COLLEGE • 2020-2021 ANNUAL REPORT

North West Provides:

• Daycare spots allotted to the Battlefords, Meadow Lake and Duck Lake sites. • Student Residence contains 40 suites and 96 bedrooms to support students and their families at the Meadow Lake Campus.

MEADOW LAKE STUDENT RESIDENCE

STUDENT ACHIEVEMENT 26

Student Achievement Partnerships and Supports for Students The North West student success rate is slightly below the College norm, primarily due to reduced enrollment targets and the impact of the pandemic. Despite the pandemic, the College supported 65% of students to either completion or graduation from their program in 2020-21. Student success is a vital objective for all members of the North West community. Our instructors, administrators and support staff all want to see our students prosper and succeed. In addition to College staff, there are many partners across the region who invest in our students. In fact, 47% of the College total enrollment in 2020-21 was supported through a partnership. Table 3. Student Success, by Program Groups. Program Groups

2020-21 Completed Graduated

Enrolled

Skills Training

Institute Credit Industry Credit Non-credit Total Skills Training BE Credit Basic Education Adult 12 Adult 10 Academic GED Total BE Credit BE Non-Credit Employability/Life Skills English Language Training General Academic Studies Literacy Total BE Non-credit Total Basic Education University Total Enrollment

FT PT 217 94 0 65 0 37 217 196

Cas 0 658 74 732

FT 13 0 0 13

PT 18 10 36 64

73 0 49 45 0 0 160 118

0 0 0 0

63 21 0 84

18 5 0 23

79 94 1 95 0 0 0 0 80 189 240 307 22 28 479 531

0 75 36 0 1 63 0 0 0 0 0 0 0 76 99 0 160 122 0 21 27 732 194 213

PT 32 59 0 91

Cas 0 638 0 638

Completed or Graduated (%) FT & PT 56% 100% 97% 67%

5 4 0 9

0 0 0 0

63% 45% NA 57%

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 42 9 0 0 0 96 152 100

0 0 0 0 0 0 0 638

64% 67% NA NA 65% 61% 96% 65%

Cas FT 0 110 23 0 73 0 96 110 0 0 0 0

30 12 0 42

FT = Full-Time Student, PT = Part-Time Student, Cas = Casual Student, FLE = Full Load Equivalent Student

NORTH WEST COLLEGE • 2020-2021 ANNUAL REPORT

MADISON BUTLER, PSYCHIATRIC NURSING, BATTLEFORDS CAMPUS

STUDENT ACHIEVEMENT 28

Student Achievement Inclusive Learning While the College has experienced growth over the years with our Indigenous enrollments, the planned smaller class sizes and the ongoing pandemic have impacted the enrollment numbers for the 2020-21 year. NWC has a significant representation of Indigenous learners, which is due largely to the close partnerships the College maintains with Indigenous partners in our region. In 2020-21, North West College guided 69% of Indigenous learners to completion or graduation from their program. This is significant given the additional barriers to success caused by the pandemic.

Table 4. Enrollment Statistics Including Completers and Graduates for Equity Groups Program Groups

Skills Training

Aboriginal Visible Minority Disability E C G % E C G % E C G % (#) (#) (#) C+G (#) (#) (#) C+G (#) (#) (#) C+G 186 17 73 48 18 3 7 56 18 3 6 50 243 25 221 100 24 1 22 100 14 1 13 100 37 37 0 100 3 3 0 100 1 1 0 100 466 79 294 80 45 7 29 80 33 5 19 73 145 53 29 57 5 4 1 100 21 10 6 76 86 23 13 42 2 1 0 50 10 3 2 50 0 0 0 NA 0 0 0 NA 0 0 0 NA 143 84 0 7 7 7 0 100 15 14 0 93 1 0 0 0 18 10 0 56 0 0 0 NA 0 0 0 NA 0 0 0 NA 0 0 0 NA 0 0 0 NA 0 0 0 NA 0 0 0 NA 375 160 42 54 32 22 1 72 46 27 8 76 25 24 0 96 1 1 0 100 7 7 0 100 77 86 39 27 77 866 263 336 69 78 30 30

E= total enrollments; C= completers: # of students who completed course requirements or remained to the end of the program; G= graduates: # of students who successfully completed all course requirements resulting in achievement of certification by a recognized credit granting institution or recognized industry.

50% Indigenous participation rate NORTH WEST COLLEGE • 2020-2021 ANNUAL REPORT

North West Succeeds

2020-21 North West continued its tradition of Indigenous Educational Success:

Total College Student Success Rate: University: 96% Institute Credit: 56% Adult Basic Education Level 4: 63% Indigenous Student Success Rate: University: 96% Institute Credit: 48% Adult Basic Education Level 4: 57%

TANEA MARTELL, ADULT BASIC EDUCATION, BATTLEFORDS CAMPUS

Administration

Federal Funding 2% Contracts 6%

Agency Contracts 6% Amortization 6%

Other 8%

Equipment 2%

Tuition 13% Provincial Funding 71%

Expenses

Revenue

ADMINISTRATION

Practicing Our Values

Salary & Benefits 63%

Facilities Information 8% Technology 1% Operating 14%

IT Investment In 2020-21, North West’s investment in technology equipment was critical to ensuring our staff and students had the technology necessary to successfully work and learn in a blended fashion. Upgrading the aging servers to allow for the safe storage and retrieval of data was a priority during this year where we relied on technology to new limits. As technology continues to evolve, North West will continue to strive to stay on top while maintaining costs. Space Constraints In the Battlefords during the 2020-21 year, North West delivered three programs off-site in leased space. North West values its partnerships with industry to deliver programs and services that are not possible in the current facility. While partnerships continue to thrive, adequate programming space remains one of North West’s biggest challenges. Risk Management Embedding Enterprise Risk Management throughout all facets of the organization continued to be a priority in 2020-21. Reviewing and improving policies, processes and internal controls was imperative to cultivating an overall awareness of risk management. The continued use of internal audits strengthens ownership of risk in all areas.

NORTH WEST COLLEGE • 2020-2021 ANNUAL REPORT

Human Resources North West College would like to acknowledge that its program locations operate on Treaty Six territory. We are grateful for the opportunity to be working on this land. A commitment to blended learning in 2020-21 allowed for the opportunity to invest in the training of our faculty to ensure they had the knowledge and ability to deliver quality education during the challenging environment of the Covid-19 pandemic. North West added an Education Technology Coordinator to our staff to provide training and strategies to aid in the successful delivery of quality programing. The investment in additional training days at the beginning of the year ensured the faculty had the time to learn and plan for the challenging year ahead. All staff participated in training related to the pandemic to ensure the appropriate level of awareness and understanding of the safety requirements being implemented on our campus’ and rural sites for the 2020-21 year. All staff throughout the year exemplified innovation as we adapted to a new environment of blended working and learning, while remaining invested in the success of the College and the community we serve. During the 2020-21 fiscal year, the College employed: FTE In-Scope: 79.55 Out-of-Scope Management: 10.30 FTE Out-of-Scope (including casual): 4.63 Total FTE: 94.48 WENDY IRWIN CRAIG, JOB COACH, MEADOW LAKE CAMPUS

North West College Staff Academic Adams, Tammy...............................................Instructor, Hairstylist (NB) Anderson, Brandem...Instructor, Heavy Equipment, Truck & Transport Technician (ML) Arias, Sandra....................Instructor, Adult Basic Education (Little Pine FN) Auchstaetter, Karen.........................Instructor, Adult Basic Education (NB) Balisky, Beth............... Instructor, Early Childhood Education - ESWP (ML) Bedi, Dona........................... Instructor, Continuing Care Aide (Spiritwood) Belair, Sandra.......Instructor, Early Childhood Education (Ahtahkakoop CN) Bendall, Lucy..............................Instructor, Psych Nursing Part Time (NB) Bergen, Anja..................... Instructor Aide, Food & Beverage - ESWP (ML) Boyko, Michael.... Instructor, Adult Basic Education Post Secondary Prep (ML) Brander, Shawn.............................................. Instructor, Electrician (ML) Budd, Dale......................................Instructor, Professional Cooking (ML) Bullerwell, Trudy.............................Instructor, Adult Basic Education (ML) Campbell, Tara..................................... Instructor, Practical Nursing (NB) Chambers, Chandra............... Instructor, Food & Beverage (Big Island CN) Charabin, Douglas............... Instructor, Adult Basic Education (Duck Lake) Clarke, Brent �� Instructor, EAL (NB) Claxton, Thomas.............................Instructor, Adult Basic Education (NB) Crighton, Alan................... Instructor, Food Services Cook (Mistawasis FN) Csada, Gail......................................Education Resource Consultant (NB) Day, Charles..................................Instructor, Adult Basic Education (ML) Dimond, Minda..................Instructor, Continuing Care Aide (Part Time ML) Dyck, Cheryl....................................................Instructor, EAL (Rosthern) Eberle, Cindy................Instructor, Practical Nursing & Psych Nursing (NB)

Jackow, Deborah.... Instructor, Continuing Care Aide (ML and Big River FN) Kalyniak, Marilyn............................Instructor, Adult Basic Education (NB) Kauth, Amie......................................Instructor, Business Certificate (NB) Kerton, Amanda...................Instructor, Educational Assistant - ESWP (NB) Larocque, Jenna................................... Instructor, Practical Nursing (NB) Leask, Glen....................................Instructor, Adult Basic Education (NB) Lowe, Kathy......................................... Instructor, Communications (NB) Martens, Allwyn.Instructor, Continuing Care Aide (Maidstone/Lloydminster) Martin, Nancie................................Instructor, Adult Basic Education (NB) Matthews, Susanne...... Instructor, Adult Basic Education (Thunderchild FN) McWatters, Patricia............................... Instructor, Practical Nursing (NB) Monette, Carolyn................................. Instructor, Youth Care Worker (NB) Natomagan, Randy.........Instructor Aide, Park Worker - ESWP (Shellbrook) Nokusis, Shylah...................Instructor, Construction Worker (Big River FN) Obada Lekamlage, Nadeeka.... Instructor, Adult Basic Education (Turtleford) Ogram, Robert................................Instructor, Adult Basic Education (NB) Opikokew, Kayla..............................................Instructor, Hairstylist (ML) Parkhomenko, Oksana.. Instructor, Adult Basic Education / Hairstylist (ML) Pedigo, Victoria.............................................. Instructor, Esthetician (NB) Pidwerbeski, Kristan.................................. Instructor, Psych Nursing (NB) Poffenroth, Aileen......................................Education Resource Tutor (NB) Pollard, Christine �� Instructor, EAL (NB) Prosser, Colleen..........Instructor Aide, Adult Basic Education (Big River FN) Rogers, Fran........................................ Instructor, Communications (ML) Russell, Robert.................................................. Instructor, Welding (ML) Sanderson, Arlene................ Instructor, Adult Basic Education (Duck Lake)

Embree, Ronald............................. Instructor, Plumbing & Pipefitting (ML)

Slater, Laura �� Instructor, EAL (NB)

Felix, Henry...................................... Instructor, Carpentry (Big Island FN)

Smith, Charles...................Instructor, Adult Basic Education (Beardy’s FN)

Felix, Sandra........................... Instructor, Adult Basic Education (Debden)

Strelezki, Sandra..............................Instructor, Office Administration (ML)

Forbes, Jodie.......................................Instructor, Sanitation - ESWP (NB)

Swaan, Prudence ��Instructor, EAL (Rosthern)

Grant-Iverson, Donna....................... Instructor, Continuing Care Aide (NB)

Tekeste, Symret....................Instructor, Construction Worker (Big River FN)

Haanstra, John................................................Instructor, Carpentry (ML)

Thomas, Ralph..................Instructor, Retail Meat Specialist (Poundmaker)

Hawkey, Candice............................Instructor, Adult Basic Education (NB)

Wasyliw, Audrey...................... Instructor, Early Childhood Education (NB)

Hazzard, Bruce �� Instructor, Welding (NB)

Weikle, Sarah........................................... Instructor, Psych Nursing (NB)

Heintz, Murray................................Instructor, Adult Basic Education (NB)

Weiman, Lesley..............................Instructor, Adult Basic Education (NB)

Hiebert, Kenneth.............................Instructor, Adult Basic Education (ML)

Wood, Grant............................ Instructor, Adult Basic Education (Debden)

NORTH WEST COLLEGE • 2020-2021 ANNUAL REPORT

Student Services

Program Coordinators

Alger, Dawn...........................................Student Services Associate (ML) Birkland, Trudy.......................................Student Services Associate (NB) Fox, Krista..............................................Student Services Associate (NB) Gartner, Lindsey......Career Counsellor and Student Engagement Coordinator (Regional) Gattinger, Loralee �� Registrar (NB) Gunderson, Mark....................................Student Services Associate (ML) Irwin Craig, Wendy �� Job Coach (ML) LaFreniere, Tressa....................................Student Services Associate (NB) Laliberte, Angel.......................................Student Services Associate (ML) Nagyl, Kimberley.................................... Student Recruitment Officer (ML) Pambrun, Crystal....................................Student Services Associate (NB) Sarvas, Jackie........................................Student Services Associate (NB)

Conrad, Tracey....................................... Post-Secondary Programs (ML) Huskins, Amanda..........................................Adult Basic Education (ML) Kwong, Gregory.............................................Adult Basic Education (NB) Platten, Shelley �� Special Projects (NB) Robinson, Marney �� University (NB) Rooke, Jennifer..............................................Education Technology (NB) Zanyk, Bryon................................... Technical and Trades Programs (NB)

Administration Bast, Anna.................................... Program Administrative Assistant (NB) Brassard, Melissa �� Administrative Support, Administration and Bookstore (ML) Brown-Kopera, Kim �� Administration Clerk (NB) Fegan, Nahla ��Accounting Clerk (NB) Henry, Roxanne............................................Administrative Support (ML) Laliberte, Lynora...........................................Administrative Support (ML) Lehoux, Laurie..............................................Administrative Support (ML) Slater, Crimpson........................Program Secretary, Basic Education (NB) Starnes, Christie............................... Reception / Career Center Clerk (NB) Sych, Nadine ��Accounting Clerk (NB) Tatton, Michelle................................ Reception / Career Center Clerk (NB) Tremblay, Summer....................................... Evening Program Clerk (NB) Walker, Jeanna.............................Programs Administrative Assistant (NB) Weber, Wanda ��Accounting Clerk (NB)

External Relations & Corporate Services Borges, Newton.....Business & Industry, Contracts & Community Engagement (NB) Cao, Yi (Joy)..... Business & Industry, Contracts & Community Engagement (NB) Clements, Caitlyn.... Business, Industry, Comm Int & Student Housing (ML) Green, Becky..................Administrative Assistant, Corporate Services (NB) Rowswell, Kendra.................... Marketing & Communications Officer (NB) Tambour, Christine..........Administrative Assistant, Corporate Services (NB)

Facilities Aulinger, James �� Custodian (NB) Bajalovic, Davorin �� Custodian (NB) Cordarev, Natasa �� Custodian (NB) Kolosnjaji, Vladimir �� Custodian (NB) Mutch, Owen........................................ Student Residence Operator (ML)

Information Technology Lanson, Darrell............................Information Technology Technician (ML) Robertson, Bruce....................... Information Technology Coordinator (NB) Safruik, Michael......................... Information Technology Coordinator (NB)

Management Anderson, Harvey �� Facilities Manager (NB) Beaudry, Marlene �� Executive Secretary (NB) Coulson, Patricia................................... Human Resources Manager (NB) Lavoie, Dana.......................................Human Resources Generalist (NB) Nachbaur, Miles..............Manager of Student Services & ML Campus (ML) Notay, Jay........................................................... President & CEO (NB) Roberts, Melanie............................................. Director of Programs (NB) Schulkowsky, Marla �� Controller (NB) Startup, Karen................................................... Executive Secretary (NB) Studney, Tanis...........................Director of Finance & Administration (NB) Taylor, Sharon............................Senior Human Resources Generalist (NB) Zehavi, Ednali........ Manager, External Relations & Corporate Services (NB)

LEGEND EAL - English as an Additional Language ESWP - Essential Skills for the Workplace

FN - First Nation ML - Meadow Lake NB - North Battleford

GLOSSARY OF TERMS

Glossary of Terms

Full-Time Student: Is defined as one who is taking courses that collectively require a minimum of 18 hours of scheduled class time per week for a minimum period of 12 weeks. There are two exceptions to this definition: a) For Apprenticeship and Trade: a complete level (the length depends on the trade) is required; b) For University courses: a minimum of 216 hours of scheduled class time per academic year.

Part-Time Student: Is defined as (a) one who is taking courses of less than 12 weeks duration, even if they collectively require more than 18 hours of scheduled class time per week; or (b) one who is taking courses that are at least 12 weeks in duration but collectively require less than 18 hours of scheduled class time per week.

Casual Student: Is defined as one who is taking courses within a program group that collectively totals less than 30 hours of scheduled class time.

Full-Load Equivalent: Is defined as the total participant hours divided by the accepted fullload equivalent factor for a program group.

Institute Credit: Programs brokered from Saskatchewan Polytechnic or other training program suppliers.

Industry Credit: Short-term safety training or training to meet specific industry needs.

NORTH WEST COLLEGE • 2020-2021 ANNUAL REPORT

TAMMY ADAMS, HAIRSTYLIST INSTRUCTOR, CENTRE NORTH WEST COLLEGE CHRISTIE STARNES - RECEPTION/CAREERS CLERK, MICHELLE TATTON - RECEPTION/CAREERS CENTRE CLERK, CRIMPSON WEBER - PROGRAM SECRETARY NORTH BATTLEFORD

FINANCIAL REPORTS 36

MANAGEMENT REPORT North West College Report of Management The North West College’s management is responsible for the preparation of the financial statements in accordance with Canadian public sector accounting standards and in accordance with guidelines developed by the Minister of Advanced Education and the Minister of Immigration and Career Training. The preparation of financial statements necessarily involves the use of estimates based on management’s judgement, particularly when transactions affecting the current accounting period cannot be finalized with certainty until future periods. The College’s management maintains a system of accounting and administrative controls to ensure that accurate and reliable financial statements are prepared and to provide reasonable assurance that transactions are authorized, assets are safeguarded, and financial records are properly maintained to provide reliable information for the preparation of financial statements. The Board of Directors are responsible for reviewing the financial statements and overseeing management’s performance in financial reporting. The Board of Directors meets with management and the external auditors to discuss and review financial matters. The Board of Directors approves the financial statements and the annual report. The external auditors, Vantage Chartered Professional Accountants, conduct an independent examination in accordance with Canadian auditing standards and express their opinion on the financial statements. The accompanying Auditors’ Report outlines their responsibilities, the scope of their examination and their opinion on the College’s financial statements. The external auditors have full and free access to, and meet periodically and separately with, both the Board of Directors and management to discuss their audit findings.

_____________________________________

Jay Notay President and Chief Executive Officer

Tanis Studney Director of Finance and Administration

September 27, 2021

NORTH WEST COLLEGE • 2020-2021 ANNUAL REPORT

The Board of Directors North West College North Battleford, Saskatchewan Opinion

We have audited the accompanying financial statements of the North West College, which comprise the statement of financial position as at June 30, 2021, the statements of operations and accumulated surplus, changes in net financial assets, and cash flows for the year then ended, and notes to the financial statements, including a summary of significant accounting policies. In our opinion, the accompanying financial statements present fairly, in all material respects, the financial position of North West College as at June 30, 2021, and its financial performance and its cash flows for the year then ended in accordance with Canadian public sector accounting standards. Basis for Opinion

We conducted our audit in accordance with Canadian generally accepted auditing standards. Our responsibilities under those standards are further described in the Auditors’ Responsibilities for the Audit of the Financial Statements section of our report. We are independent of the North West College in accordance with the ethical requirements that are relevant to our audit of the financial statements in Canada, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Responsibilities of Management and Those Charged with Governance for the Financial Statements

Management is responsible for the preparation and fair presentation of the financial statements in accordance with Canadian public sector accounting standards, and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, management is responsible for assessing the North West College’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless management either intends to liquidate the organization or to cease operations, or has no realistic alternative but to do so. Those charged with governance are responsible for overseeing the organization’s financial reporting process.

FINANCIAL REPORTS

INDEPENDENT AUDITORS' REPORT

FINANCIAL REPORTS

Auditors' Responsibilities for the Audit of the Financial Statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditors’ report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with Canadian generally accepted auditing standards will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with Canadian generally accepted auditing standards, we exercise professional judgement and maintain professional skepticism throughout the audit. We also:  Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.  Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the organization‘s internal control.  Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management.

 Conclude on the appropriateness of management's use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the organization‘s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditors’ report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditors’ report. However, future events or conditions may cause the organization to cease to continue as a going concern.

 Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

North Battleford, Saskatchewan September 27, 2021

Chartered Professional Accountants

NORTH WEST COLLEGE • 2020-2021 ANNUAL REPORT

June 30 2021 Financial Assets Cash and cash equivalents (Note 3) Accounts receivable (Note 4) Inventories for resale (Note 5) Portfolio investments (Note 6)

Total Financial Assets

June 30 2020

2,737,303 236,409 52,451 57,403

2,710,921 280,771 61,957 57,285

3,083,566

3,110,934

Liabilities Accrued salaries (Note 7) Accounts payable and accrued liabilities (Note 8) Deferred revenue (Note 9) Liability for employee future benefits (Note 10)

281,354 198,873 206,082 269,700

275,885 368,155 418,250 253,900

Total Liabilities

956,009

1,316,190

Net Financial Assets

2,127,557

1,794,744

Non-Financial Assets Tangible capital assets (Note 11) Prepaid expenses (Note 12)

6,153,523 145,592

6,706,125 96,617

Total Non-Financial Assets

6,299,115

6,802,742

Accumulated Surplus

8,426,672

8,597,486

Accumulated Surplus is comprised of: Accumulated surplus from operations (Note 18) Total Accumulated Surplus

$ $

8,426,672 8,426,672

$ $

8,597,486 8,597,486

Contingent Liabilities (Note 19) Contractual Rights (Note 20)

(0)

The accompanying notes and schedules are an integral part of these financial statements On behalf of the Board:

FINANCIAL REPORTS

Statement 1

North West College Statement of Financial Position as at June 30, 2021

Chairperson Vice-Chairperson

FINANCIAL REPORTS 40

Statement 2

North West College Statement of Operations and Accumulated Surplus for the year ended June 30, 2021 2021 Budget Revenues (Schedule 2) Provincial government Grants Other Federal government Grants Other Other revenue Contracts Interest Rents Resale items Tuitions Donations Other Total revenues

Expenses (Schedule 3) General Skills training Basic education Services University Scholarships Student housing Total expenses Deficit for the Year from Operations

9,462,500 173,059

9,068,994 144,985

235,844 71,913

217,876 15,357

749,589 65,350 287,513 325,000 1,557,777 57,900 178,200 13,042,004

1,135,098 36,240 245,690 248,387 1,346,056 63,423 230,501 13,248,711

1,339,689 74,873 286,887 312,276 1,685,839 60,728 264,419 13,471,923

5,709,681 3,048,630 2,738,831 1,531,677 288,923 115,800 276,875 13,710,417

5,660,447 3,226,105 2,647,861 1,269,698 169,616 116,267 329,531 13,419,525

5,798,502 3,316,028 3,110,843 1,409,141 303,923 130,763 399,087 14,468,287

(170,814)

8,597,486 $

2020 Actual

284,580 39,930

(668,413)

Accumulated Surplus, Beginning of Year Accumulated Surplus, End of Year

9,373,265 122,900

2021 Actual

7,929,073

(996,364)

8,597,486 $

8,426,672 -

The accompanying notes and schedules are an integral part of these financial statements

NORTH WEST COLLEGE • 2020-2021 ANNUAL REPORT

9,593,850 $

8,597,486

2021 Budget Net Financial Assets, Beginning of Year

Deficit for the Year from Operations Acquisition of tangible capital assets Amortization of tangible capital assets Acquisition of prepaid expenses Use of prepaid expenses

Change in Net Financial Assets

Net Financial Assets, End of Year

1,794,744

2021 Actual $

1,794,744

2020 Actual $

2,119,348

(668,413) (250,000) 900,000 (58,095) 58,095

(170,814) (392,818) 945,420 (145,592) 96,617

(996,364) (219,758) 889,233 (96,617) 98,902

(18,413)

332,813

(324,604)

(18,413)

332,813

(324,604)

1,776,331

The accompanying notes and schedules are an integral part of these financial statements

2,127,557 2,127,557 0

1,794,744 1,794,744 (0)

FINANCIAL REPORTS

Statement 3

North West College Statement of Changes in Net Financial Assets as at June 30, 2021

FINANCIAL REPORTS

Statement 4

North West College Statement of Cash Flows for the year ended June 30, 2021 2021 Operating Activities Deficit for the year from operations Non-cash items included in surplus (deficit) Amortization of tangible capital assets Changes in non-cash working capital Decrease (increase) in accounts receivable Decrease (increase) in inventories for resale Increase (decrease) in accrued salaries and benefits (Decrease) increase in accounts payable and accrued liabilities (Decrease) increase in deferred revenue Increase (decrease) in liability for employee future benefits (Increase) decrease in prepaid expenses Cash Provided (Used) by Operating Activities

2020

(170,814)

Capital Activities Cash used to acquire tangible capital assets Cash Used by Capital Activities Investing Activities Cash used to acquire portfolio investments Cash provided by disposal of portfolio investments Cash Used by Investing Activities

889,233

44,362 9,506 5,469

(24,859) 17,827 29,069

(169,282) (212,168) 15,800 (48,975) 419,318

137,136 255,921 13,200 2,285 323,448

(392,818) (392,818)

(219,758) (219,758)

(118) (118)

(704) 4,004 3,300

Financing Activities Repayment of long-term debt Cash Used by Financing Activities

Increase in Cash and Cash Equivalents Cash and Cash Equivalents, Beginning of Year Cash and Cash Equivalents, End of Year Represented on the Financial Statements as: Cash and cash equivalents Bank indebtedness Cash and Cash Equivalents, End of Year

(10,338) (10,338)

26,382

96,652

2,710,921

2,614,269

2,737,303

2,710,921

2,737,303 2,737,303

2,710,921 2,710,921

(0)

NORTH WEST COLLEGE • 2020-2021 ANNUAL REPORT 7

(996,364)

945,420

The accompanying notes and schedules are an integral part of these financial statements

1. PURPOSE AND AUTHORITY North West College offers educational services and programs under the authority of Section 14 of The Regional Colleges Act. The mission of North West College is to provide adult learning opportunities and to promote life-long learning as a means of enhancing the cultural, economic and social life of the individuals and communities it serves. The Board of the North West College is responsible for administering and managing the educational affairs of the College in accordance with the intent of the Regional Colleges Act and its regulations. 2. SIGNIFICANT ACCOUNTING POLICIES As a government not-for-profit organization, the College prepared these financial statements in accordance with Canadian public sector accounting standards (PSA standards). (a) Measurement Uncertainty and the Use of Estimates The preparation of financial statements in conformity with PSA standards requires management to make estimates and assumptions that affect the reported amount of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the year. Uncertainty in the determination of the amount at which an item is recognized or disclosed in financial statements is known as measurement uncertainty. Such uncertainty exists when there is a variance between the recognized or disclosed amount and another reasonably possible amount. Measurement uncertainty that may be material to these financial statements exists for: •

•

The liability for employee future benefits of $269,700 (June 30, 2020 $253,900) because actual experience may differ significantly from actuarial or historical estimations and assumption; Useful lives of tangible capital assets and related amortization.

FINANCIAL REPORTS

North West College Notes to the Financial Statements For the year ended June 30, 2021

FINANCIAL REPORTS

North West College Notes to the Financial Statements For the year ended June 30, 2021 2. SIGNIFICANT ACCOUNTING POLICIES (continued) (a) Measurement Uncertainty and the Use of Estimates (continued) These estimates and assumptions are reviewed periodically and, as adjustments become necessary, they are reported in earnings in the periods in which they become known. While best estimates are used for reporting items subject to measurement uncertainty, it is reasonably possible that changes in future conditions, occurring within one fiscal year, could require material changes in the amounts recognized or disclosed. (b) Financial Instruments Financial instruments create rights and obligations to receive or deliver economic benefits. Financial instruments include cash and cash equivalents, accounts receivable, portfolio investments, accrued salaries and benefits, accounts payable and accrued liabilities and long term debt. Financial instruments are assigned to one of two measurement categories: fair value, or cost or amortized cost. i.

Fair Value Fair value measurement applies to portfolio investments in equity instruments that are quotes in an active market. Unrealized changes in fair value are recognized in the statement of remeasurement gains and losses until they are realized, at which time they are transferred to the statement of operations. There is no statement of remeasurement gains and losses included since there were no unrealized changes in fair value. Fair value is determined by: Level 1 quoted prices (unadjusted) in active markets for identical assets or liabilities Level 2 inputs other than quoted prices that are observable for the asset or liability either directly, (i.e. as prices) or indirectly (i.e. derived from prices); and Level 3 inputs for the asset or liability that are not based on observable market data (unobservable inputs) When a decline in fair value is determined to be other than temporary, the amount of the loss is removed from any accumulated remeasurement gains and reported in the statement of operations.

NORTH WEST COLLEGE • 2020-2021 ANNUAL REPORT 9

SIGNIFICANT ACCOUNTING POLICIES (continued) (b) Financial Instruments (continued) ii.

Cost or Amortized Cost All other financial assets and financial liabilities are measured at cost or amortized cost. Transaction costs are a component of cost for financial instruments measured using cost or amortized cost. For financial instruments measured using amortized cost, the effective interest rate method is used to determine interest revenue or expense. Impairment losses such as write-downs or write-offs are reported in the statement of operations.

(c) Foreign currency translation Foreign currency transactions are translated at the exchange rate prevailing at the date of the transaction. Monetary assets and liabilities, and non-monetary items included in the fair value measurement category denominated in foreign currencies, are translated into Canadian dollars at the exchange rate prevailing at the financial statement date. Unrealized foreign exchange gains and losses are recognized in the statement of remeasurement gains and losses until they are realized, at which time they are transferred to the statement of operations. (d) Financial Assets Financial assets are assets that could be used to discharge existing liabilities or finance future operations and are not for consumption in the normal course of operations. Valuation allowances are used where considered necessary to reduce the amounts reported for financial assets to their net realizable value. Cash and Cash Equivalents consist of cash, bank deposits and highly liquid investments with initial maturity terms of three months or less and are held for the purpose of meeting short-term operating cash commitments rather than for investing purposes. Accounts Receivable is shown net of allowance for doubtful accounts to reflect the expected net recoverable value. Valuation allowances are recorded where recovery is considered uncertain. Changes in valuation allowances are recorded in the statement of operations.

FINANCIAL REPORTS

North West College Notes to the Financial Statements For the year ended June 30, 2021

45 10

FINANCIAL REPORTS 46

North West College Notes to the Financial Statements For the year ended June 30, 2021 2. SIGNIFICANT ACCOUNTING POLICIES (continued) (d) Financial Assets (continued) Inventories for Resale consist of books and promotional items which are held for sale in the ordinary course of operations and are valued at the lower of cost and net realizable value. Cost is determined by using the first in, first out method. Net realizable value is the estimated selling price in the ordinary course of business. Portfolio Investments consist of a scholarship guaranteed investment certificate with SunLife and equity with Innovation Credit Union. Equity investments quoted in an active market are reported at fair value and any associated transaction costs are expensed upon initial recognition. Gains and losses on portfolio investments measured at fair value are recorded in accumulated surplus as remeasurement gains and losses until realized. Upon disposition of the investments, the cumulative re-measurement gains and losses are reclassified to the statement of operations. All other portfolio investments are reported at cost or amortized cost, which includes the associated transaction cost upon initial recognition, less any write-downs for a loss in value that is other than a temporary decline. Gains and losses on financial instruments measured at cost or amortized cost are recognized in the statement of operations in the period the gain or loss occurs. (e) Liabilities Liabilities are present obligations arising from transactions and events occurring prior to year-end, which will be satisfied in the future through the use of assets or another form of economic settlement. Accrued Salaries and Benefits represents salaries and benefits owing to or on behalf of work performed by employees, but not yet paid, at the end of the fiscal period. Amounts are payable within one year. Accounts Payable and Accrued Liabilities include accounts payable and accrued liabilities owing to third parties for goods supplied and services rendered, but not yet paid, at the end of the fiscal period. Amounts are payable within one year.

NORTH WEST COLLEGE • 2020-2021 ANNUAL REPORT 11

2. SIGNIFICANT ACCOUNTING POLICIES (continued) (e) Liabilities (continued) Deferred revenue from government transfers represents restricted grants with stipulations that give rise to a liability for which the stipulations have not yet been fulfilled. The revenue is recognized as the stipulation liabilities are settled. Deferred revenue from non-government sources represents revenue related to fees or services received in advance of the fee being earned or the services being performed, and other contributions for which the contributor has placed restrictions on the use of the resources. Tuition and fee revenue is recognized as the course is delivered, revenue from contractual services is recognized as the services are delivered, and revenue from other contributions is recognized in the fiscal year in which the resources are used for the purpose specified. Liability for Employee Future Benefits represents accumulating non-vesting sick leave benefits that accrue to the College’s employees. The cost of these benefits is recorded as the benefits are earned by employees. The liability relating to these benefits is actuarially determined using the projected benefit method pro-rated on service and management’s best estimate of expected sick leave usage, discount rate, inflation, salary escalation, termination and retirement rates and mortality. Actuarial gains and losses are amortized on a straight line basis over the expected average remaining service life of the related employee groups. Actuarial valuations are performed periodically. Extrapolations of these valuations are made when a valuation is not done in the current fiscal year. (f) Non-Financial Assets Non-financial assets are assets held for consumption in the provision of services. These assets do not normally provide resources to discharge the liabilities of the College unless they are sold. Tangible Capital Assets have useful lives extending beyond the accounting period, are used by the College to provide services to the public and are not intended for sale in the ordinary course of operations. Tangible capital assets are recorded at cost and include all costs directly attributable to the acquisition, design, construction, development, installation and betterment of the tangible capital asset. The College does not capitalize interest incurred while a tangible capital asset is under construction. Contributed tangible capital assets are recorded at their fair value at the date of receipt.

FINANCIAL REPORTS

North West College Notes to the Financial Statements For the year ended June 30, 2021

47 12

FINANCIAL REPORTS 48

North West College Notes to the Financial Statements For the year ended June 30, 2021 2. SIGNIFICANT ACCOUNTING POLICIES (continued) (f) Non-Financial Assets (continued) The cost of depreciable tangible capital assets, net of any residual value, is amortized on a straight line basis over their estimated useful lives as follows: Buildings Furniture and equipment Computer hardware Computer software Vehicles System Development Land Improvements

20 to 50 years 3 to 10 years 3 years 5 years 5 years 10 years 5 years

Tangible capital assets are written down when conditions indicate that they no longer contribute to the College’s ability to provide goods and services, or when the value of future economic benefits associated with the tangible capital assets are less than their net book value. Write-downs are accounted for as expenses in the statement of operations. Assets that have a historical or cultural significance, such as works of art and other cultural artifacts, are not recognized as tangible capital assets because a reasonable estimate of future benefits associated with these properties cannot be made. Prepaid Expenses are prepaid amounts for goods or services, insurance premiums, membership fees, Workers’ Compensation premiums and software licenses which will provide economic benefits in one or more future periods. The prepaid amount is recognized as an expense in the year the goods or services are consumed.

NORTH WEST COLLEGE • 2020-2021 ANNUAL REPORT 13

2. SIGNIFICANT ACCOUNTING POLICIES (continued) (g) Employee Pension Plans Employees of the College participate in the following pension plans: Multi-Employer Defined Benefit Plans The College’s employees participate in one of the following multi-employer defined benefit plans: i) Teachers and other employees holding a teaching certificate participate in either the retirement plan of the Saskatchewan Teachers’ Retirement Plan or Saskatchewan Teachers Superannuation Plan (STSP). The College’s obligation for these plans is limited to collecting and remitting contributions of the employees at rates determined by the plans. ii) Other employees participate in the Municipal Employees’ Pension Plan (MEPP). In accordance with PSA standards, the plan is accounted for as a defined contribution plan whereby the College’s contributions are expensed when due. (h) Revenue Recognition Revenues are recorded on the accrual basis. Revenues are recognized in the period in which the transactions or events occurred that gave rise to the revenues, provided the amount to be received can be reasonably estimated and collection is reasonably assured. The College’s major sources of revenue include the following: i) Government Transfers (Grants) Grants from governments are considered to be government transfers. Government transfers are recognized as revenues when the transfer is authorized, all eligibility criteria have been met, the amount can be estimated and collection is reasonably assured except when, and to the extent that, stipulations by the transferor give rise to an obligation that meets the definition of a liability. Eligibility criteria are criteria that the College has to meet in order to receive the transfer. Stipulations describe how the College must use the transfer or the actions it must perform in order to keep the transfer.

FINANCIAL REPORTS

North West College Notes to the Financial Statements For the year ended June 30, 2021

49 14

FINANCIAL REPORTS 50

North West College Notes to the Financial Statements For the year ended June 30, 2021 2. SIGNIFICANT ACCOUNTING POLICIES (continued) (h) Revenue Recognition (continued) i) Government Transfers (Grants) (continued) Government transfers with eligibility criteria but without stipulations are recognized as revenue when the transfer is authorized and all eligibility criteria have been met. Government transfers with or without eligibility criteria but with stipulations are recognized as revenue in the period the transfer is authorized and all eligibility criteria have been met, except when and to the extent that the stipulations give rise to a liability. Restricted transfers are recognized as deferred revenue when transfer stipulations give rise to a liability. Stipulations by the transferor may require that the funds only be used for providing specific services or the acquisition of tangible capital assets. For transfers with stipulations, revenue is recognized in the statement of operations as the stipulation liabilities are settled. ii) Fees and Services Revenues from tuition fees and other services are recognized in the year they are earned. Amounts that are restricted pursuant to legislation, regulation or agreements with external parties that may only be used in the conduct of certain programs or in the delivery of specific services and transactions are initially recorded as deferred revenue and subsequently recognized as revenue in the fiscal year the related expenses are incurred or services are performed. iii) Interest Income Interest is recognized on an accrual basis when it is earned. iv) Other (Non-Government Transfer) Contributions Unrestricted contributions are recognized as revenue in the year received or in the year the funds are committed to the College if the amount can be reasonably estimated and collection is reasonably assured. Externally restricted contributions are contributions for which the contributor has placed restrictions on the use of the resources. Externally restricted contributions are deferred until the resources are used for the purpose specified, at which time the contributions are recognized as revenue. Inkind contributions are recorded at their fair value when they are received.

NORTH WEST COLLEGE • 2020-2021 ANNUAL REPORT 15

2. SIGNIFICANT ACCOUNTING POLICIES (continued) (i) Expenses Expenses are reported on an accrual basis. The cost of all goods consumed and services received during the year are expensed. (j) Contingent liabilities Contingent liabilities are potential liabilities which may become actual liabilities when one or more future events occur or fail to occur. To the extent that the future event is likely to occur or fail to occur, and a reasonable estimate of the loss can be made, an estimated liability is accrued and an expense recorded. If the likelihood is not determinable or an amount cannot be reasonably estimated, the contingency is disclosed in the notes to the financial statements. (k) New accounting standard not yet in effect A number of new and amended Canadian public sector accounting standards have been issued but not applied in preparing these financial statements. The following standards will become effective as follows:

i) PS 3280 Asset Retirement Obligations (effective July 1, 2022) A new standard establishing guidance on the recognition, measurement, presentation and disclosure of a liability for retirement of a tangible capital asset. ii) PS 3400 Revenue (effective July 1, 2023) A new standard establishing guidance on how to account for and report on revenue. Specifically, it addresses revenue arising from exchange transactions and unilateral transactions. The College plans to adopt PS 3280 Asset Retirement Obligations on July 1, 2021 and PS 3400 Revenue when effective and is currently analyzing the impact this will have on these financial statements.

FINANCIAL REPORTS

North West College Notes to the Financial Statements For the year ended June 30, 2021

FINANCIAL REPORTS 52

North West College Notes to the Financial Statements For the year ended June 30, 2021 3. CASH AND CASH EQUIVALENTS Due to the short-term nature of the investments, market value of cash and cash equivalents approximates cost.

June 30 June 30 2021 2020 $ 2,737,303 $ 2,710,921 $ 2,737,303 $ 2,710,921

Cash and bank deposits Cash and cash equivalents 4. ACCOUNTS RECEIVABLE

All accounts receivable presented on the statement of financial position are net of any valuation allowances for doubtful accounts.

Federal government Other receivables Less: Allowance for doubtful accounts Accounts receivable, net of allowances

June 30 June 30 2021 2020 $ 36,000 $ 39,759 267,034 258,742 303,034 298,501 (66,625) (17,730) $ 236,409 $ 280,771

5. INVENTORIES FOR RESALE

June 30 June 30 2021 2020 $ 52,451 $ 61,957 $ 52,451 $ 61,957

Bookstore Inventory Inventories for resale 6. PORTFOLIO INVESTMENTS

Portfolio investments in the cost and amortized cost category: GICs Other - Equity account Total portfolio investments

June 30 2021 $ $

Cost 47,403 $ 10,000 57,403 $

NORTH WEST COLLEGE • 2020-2021 ANNUAL REPORT 17

June 30 2020 Cost 47,285 10,000 57,285

7. ACCRUED SALARIES

June 30 June 30 2021 2020 $ 281,354 $ 275,885 $ 281,354 $ 275,885

Accrued salaries Accrued salaries

8. ACCOUNTS PAYABLE AND ACCRUED LIABILITIES

June 30 June 30 2021 2020 $ 198,873 $ 368,155 $ 198,873 $ 368,155

Other Accounts payable and accrued liabilities 9. DEFERRED REVENUE Addition during the year

June 30 2020 Tuitions and fees Rents Scholarship Endowment Deferred revenue

361,196 $ 4,474 6,000 46,580 418,250 $

Revenue recognized in the year

156,324 $ 3,178 159,502 $

361,196 $ 4,474 6,000 371,670 $

June 30 2021 156,324 3,178 46,580 206,082

The Basic Education Endowment deferred revenue is subject to the restrictions of the agreement requiring that the principal be invested in perpetuity and that only resulting income may be utilized for scholarship purposes.

FINANCIAL REPORTS

North West College Notes to the Financial Statements For the year ended June 30, 2021

FINANCIAL REPORTS 54

North West College Notes to the Financial Statements For the year ended June 30, 2021 10. LIABILITY FOR EMPLOYEE FUTURE BENEFITS The college provides certain post-employment, compensated absence and termination benefits to its employees. These benefits include non-vested sick leave. Significant assumptions are listed below. The liability associated with these benefits is calculated as the present value of expected future payments pro-rated for service and is recorded as Liability for Employee Future Benefits in the statement of financial position. Details of the employee future benefits are as follows:

Actuarial valuation date Long -term assumptions used: Salary escalation rate (percentage) Discount rate (percentage) Expected average remaining service life (years)

Liability for Employee Future Benefits Accrued Benefit Obligation - beginning of year Valuation effect Current period benefit cost Interest cost Benefit payments Actuarial gains / losses Plan amendments Accrued Benefit Obligation - end of year Unamortized Net Actuarial Gains / Losses Liability for Employee Future Benefits

June 30 June 30 2021 2020 June 30, 2021 June 30, 2020 1.50% 2.10% 10.6

1.50% 2.10% 10.6

June 30 June 30 2021 2020 $ 263,900 $ 252,900 48,800 47,800 5,600 5,400 (40,800) (42,200) 277,500 263,900 (7,800) (10,000) $ 269,700 $ 253,900

Employee Future Benefits Expense Current period benefit cost $ Amortization of net actuarial gain / loss Plan amendments Benefit Cost Interest cost on unfunded employee future benefits obligation Total Employee Future Benefits Expense $

June 30 June 30 2021 2020 48,800 $ 47,800 2,200 2,200 51,000 50,000 5,600 56,600 $

NORTH WEST COLLEGE • 2020-202119ANNUAL REPORT

5,400 55,400

11. TANGIBLE CAPITAL ASSETS

Tangible Capital Assets - at Cost: Opening Balance at Start of Year Additions/purchases Disposals Write-Downs Transfers to (from) Closing Balance at End of Year Tangible Capital Assets - Amortization: Opening Balance at Start of Year Amortization of the Period Disposals Write-Downs Closing Balance at End of Year Net Book Value: Opening Balance at Start of Year Closing Balance at End of Year Change in Net Book Value

Buildings

Furniture and Equipment

Computer Hardware

Computer Software

Vehicles

Work in Progress

2021

2020

147,547 147,547

$15,840,838 55,024 15,895,862

$1,488,272 105,006 1,593,278

$1,564,434 177,081 1,741,515

$ 434,914 434,914

$ 293,258 26,215 319,473

$ 337,010 29,492 366,502

$20,106,273 392,818 20,499,091

$ 19,886,515 219,758 20,106,273

106,544 20,182 126,726

9,806,282 753,243 10,559,525

1,315,483 71,032 1,386,515

1,563,215 60,247 1,623,462

390,200 10,946 401,146

218,424 29,770 248,194

13,400,148 945,420 14,345,568

12,510,915 889,233 13,400,148

41,003 6,034,556 172,789 20,821 5,336,337 206,763 (20,182) $ (698,219) $ 33,974

1,219 118,053 $ 116,834

Land Improvements $

44,714 74,834 337,010 33,768 71,279 366,502 $ (10,946) $ (3,555) $ 29,492

6,706,125 6,153,523 $ (552,602) $

12. PREPAID EXPENSES

June 30 June 30 2021 2020 $ 134,589 $ 87,445 11,003 9,172 $ 145,592 $ 96,617

Other Residence Prepaid Prepaid expenses 13. EMPLOYEE PENSION PLANS Multi-Employer Defined Benefit Plans

Information on the multi-employer pension plans to which the College contributes is as follows: i) Saskatchewan Teachers’ Retirement Plan (STRP) or Saskatchewan Teachers’ Superannuation Plan (STSP): The STRP and STSP provide retirement benefits based on length of service and pensionable earnings. The STRP and STSP are funded by contributions by the participating employee members and the Government of Saskatchewan. The College’s obligation to the STRP and STSP is limited to collecting and remitting contributions of the employees at rates determined by the plans.

7,375,600 6,706,125 (669,475)

FINANCIAL REPORTS

North West College Notes to the Financial Statements For the year ended June 30, 2021

55 20

FINANCIAL REPORTS 56

North West College Notes to the Financial Statements For the year ended June 30, 2021 13. EMPLOYEE PENSION PLANS (continued) Multi-Employer Defined Benefit Plans (continued) Accordingly, these financial statements do not include any expense for employer contributions to these plans. Net pension assets or liabilities for these plans are not reflected in these financial statements as ultimate responsibility for retirement benefits rests with the Saskatchewan Teachers’ Federation for the STRP and with the Government of Saskatchewan for the STSP. Details of the contributions to these plans for the College’s employees are as follows: 2021 2020 STRP STSP TOTAL TOTAL Number of active College members 15 2 17 20 Member contribution rate (percentage of salary) 10.66% 8.57% Member contributions for the year $ 109,892 $ 13,310 $ 123,202 $ 119,757

ii) Municipal Employees’ Pension Plan (MEPP) The MEPP provides retirement benefits based on length of service and pensionable earnings. The MEPP is funded by employer and employee contributions at rates set by the Municipal Employees’ Pension Commission. Every three years, an actuarial valuation is performed to assess the financial position of the plan and the adequacy of plan funding. Any actuarially determined deficiency is the responsibility of the participating employers and employees which could affect future contribution rates and/or benefits. The contributions to the MEPP by the participating employers are not segregated in separate accounts or restricted to provide benefits to the employees of a particular employer. As a result, individual employers are not able to identify their share of the underlying assets and liabilities, and the net pension assets or liabilities for this plan are not recognized in these financial statements. In accordance with PSA standards, the plan is accounted for as a defined contribution plan whereby the College’s contributions are expensed when due.

NORTH WEST COLLEGE • 2020-2021 21 ANNUAL REPORT

13. EMPLOYEE PENSION PLANS (continued) Multi-Employer Defined Benefit Plans (continued) Details of the MEPP are as follows:

Number of active College members Member contribution rate (percentage of salary) College contribution rate (percentage of salary) Member contributions for the year College contributions for the year Actuarial valuation December 31, 2017 Plan Assets ('000's) Plan Liabilities ('000's) Plan Surplus (Deficit) ('000's)

2021 118 9.00% 9.00% 454,713 $ 454,713

2020 137 9.00% 9.00% 492,377 492,377

December 31, 2018 December 31, 2017

$ $

2,503,113 $ 2,008,835 494,278 $

2,309,007 1,990,073 318,934

14. EXPENSES BY FUNCTION AND ECONOMIC CLASSIFICATION Function General Skills Training Basic Education University Services Scholarships Development Student Housing TOTAL

Personnel Costs $ 2,926,550 2,203,452 2,097,861 940,618 89,098 $ 8,257,579

Program Debt Supplies and Amortization Contracts Servicing Services of TCA $ 4,341 $ 1,784,136 $ 945,420 $ 558,685 463,968 72,277 477,723 136,157 33,459 46,500 282,580 116,267 240,433 $ 817,960 $ 3,398,566 $ 945,420 $ -

2021 Actual $ 5,660,447 3,226,105 2,647,861 169,616 1,269,698 116,267 329,531 $ 13,419,525

2021 Budget $ 5,709,681 3,048,630 2,738,831 288,923 1,531,677 115,800 276,875 $ 13,710,417

2020 Actual $ 5,798,502 3,316,028 3,110,843 303,923 1,409,141 130,763 399,087 $ 14,468,287

15. RISK MANAGEMENT The College is exposed to financial risks from its financial assets and liabilities. These risks include credit risk, liquidity risk and market risk (consisting of interest rate risk and foreign exchange risk). i) Credit Risk Credit risk is the risk to the College from potential non-payment of accounts receivable. The credit risk related to the College’s receivables from the provincial government, federal government and their agencies is considered to be minimal. For other receivables, the College has adopted credit policies which include the regular review of the College’s overdue accounts. The college does not have significant exposure to any individual customer. Management reviews accounts receivable on a case by case basis to determine if a valuation allowance is necessary to reflect impairment in collectability. 22

FINANCIAL REPORTS

North West College Notes to the Financial Statements For the year ended June 30, 2021

FINANCIAL REPORTS

North West College Notes to the Financial Statements For the year ended June 30, 2021 15. RISK MANAGEMENT (continued) i) Credit Risk (continued) The aging of accounts receivable at June 30, 2021 and June 30, 2020 was:

Current 31-60 days 60-90 days Over 90 days Total Net

June 30, 2021 June 30, 2020 Allowance Allowance Accounts Accounts of Doubtful of Doubtful Receivable Receivable Accounts Accounts $ 274,277 $ $ 192,831 $ (4,455) 14,427 4,048 1,540 29,164 66,625 89,703 17,730 $ 303,034 $ 66,625 $ 298,501 $ 17,730 $ 236,409 $ 280,771

ii) Liquidity Risk Liquidity risk is the risk that the College will not be able to meet its financial obligations as they come due. The College manages liquidity risk by maintaining adequate cash balances, budget monitoring, and forecasts. The following table sets out the contractual maturities of the College’s financial liabilities:

Accrued salaries and benefits Accounts payable and accrued liabilities Long-term debt Liability for employee future benefits Total

June 30, 2021 Within 6 6 months 1 to 5 > 5 years months to 1 year years $ 281,354 $ $ $ 198,873 28,300 28,300 213,100 $ 508,527 $ 28,300 $ 213,100 $ -

NORTH WEST COLLEGE • 2020-2021 ANNUAL REPORT

15. RISK MANAGEMENT (continued) iii) Market Risk The College is exposed to market risks with respect to interest rates and foreign currency exchange rates as follows: Interest Rate Risk: Interest rate risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market interest rates. The College’s interest rate exposure relates to cash and cash equivalents, portfolio investments, bank indebtedness and long-term debt. The College also has an authorized bank line of credit of $250,000 with interest payable monthly at a rate of prime. Changes in the bank’s prime rate can cause fluctuation in interest payments and cash flows. There was no balance outstanding on this credit facility as of June 30, 2021. The College minimizes these risks by: • holding cash in an account at a Canadian bank, denominated in Canadian currency • investing in GICs for short terms at fixed interest rates • managing cash flows to minimize utilization of its bank line of credit • managing its interest rate risk on long-term debt through the exclusive use of fixed rate terms for its long-term debt Foreign Currency Risk: Foreign currency risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in foreign exchange rates. The College is exposed to currency risk on purchases denominated in U.S. dollars for which the related accounts payable balances are subject to exchange rate fluctuations; however, the risk is minimal as the College does not make a significant amount of purchases denominated in a foreign currency 16. BUDGET Budget figures included in the financial statements were approved by the Board on June 26, 2020 and the Minister of Advanced Education on September 10, 2020.

FINANCIAL REPORTS

North West College Notes to the Financial Statements For the year ended June 30, 2021

FINANCIAL REPORTS

North West College Notes to the Financial Statements For the year ended June 30, 2021 17. RELATED PARTIES These financial statements include transactions with related parties. The College is related to its board and key management personnel, close family members, and organizations who share these individuals, along with all Government of Saskatchewan ministries, agencies, boards, school divisions, health authorities, colleges and crown corporations under the common control of the Government of Saskatchewan. The College is also related to non-Crown enterprises that are subject to shared control of the Government of Saskatchewan. Transactions with these related parties are in the normal course of operations. Amounts due to or from and the recorded amounts of transactions resulting from these transactions are included in the financial statements and the tables below.

Revenues: Ministry of Advanced Education / Immigration Living Sky School Division No. 202

Expenses: Saskatchewan Polytechnic Saskatchewan Government Services

June 30 2021 $ $

9,614,033 216,121 9,830,154

$ $

June 30 2021 $ $

604,489 529,083 1,133,572

9,213,979 684,267 9,898,246 June 30 2020

$ $

689,695 540,005 1,229,700

In addition, the College pays Provincial Sales Tax to the Saskatchewan Ministry of Finance on all its taxable purchases and customer sales on items that are deemed taxable. Taxes paid are recorded as part of the cost of those purchases. Other transactions with related parties and amounts due to/from them are described separately in the financial statements or notes thereto. A portion of the revenue from the Government of Saskatchewan includes funding to service the principal and interest on the College’s loan.

June 30 2020

NORTH WEST COLLEGE • 2020-2021 ANNUAL REPORT

18. ACCUMULATED SURPLUS Accumulated surplus represents the financial assets and non-financial assets of the College less liabilities. This represents the accumulated balance of net surplus arising from the operations of the College and accumulated net remeasurement gains and losses. Certain amounts of the accumulated operating surplus, as approved by the Board, have been designated for specific future purposes. These designated asset amounts are included in the accumulated surplus presented in the statement of financial position. The College does maintain separate bank accounts for the designated asset amounts. Details of accumulated surplus are as follows: June 30 2020

Invested in Tangible Capital Assets: Net Book Value of Tangible Capital Assets Less: Debt owing on Tangible Capital Assets

Addition during the year

Reductions during the year

June 30 2021

$ 6,706,126 $ 392,818 $ 945,420 $ 6,153,524 6,706,126 392,818 945,420 6,153,524

Designated Assets: Capital Projects: Designated for tangible capital asset expenditures Other: Operating Reserve Residence Reserve Scholarship Reserve Unrestricted Operating Surplus Total Accumulated Surplus from Operations Accumulated remeasurement gains and losses

805,505

480,565

392,818

893,252

805,505

480,565

392,818

893,252

550,756 100,712 148,874 800,342

460,649 460,649

38,571 81,567 51,895 172,033

972,834 19,145 96,979 1,088,958

285,513

5,425

8,597,486

1,339,457

Total Accumulated Surplus

1,510,271 -

290,938 8,426,672 -

$ 8,597,486 $ 1,339,457 $ 1,510,271 $ 8,426,672

FINANCIAL REPORTS

North West College Notes to the Financial Statements For the year ended June 30, 2021

FINANCIAL REPORTS

North West College Notes to the Financial Statements For the year ended June 30, 2021 18. ACCUMULATED SURPLUS (continued) The purpose and nature of each Designated Asset amount is as follows: The Residence Reserve is a reserve to address future maintenance and improvement needs of the Student Residence at the Meadow Lake Campus. The Scholarship Reserve is a reserve created for the purpose of student scholarships, which are awarded on a yearly basis or as per the requirements of the scholarship. The Operating Reserve consists of reserves intended to satisfy College operations where there is a specific purpose. These consist of: •

System Development Reserve relates to all systems that support student information and management system function. Forecast costs include upgrades to the management information system and improvements with employee electronic time tracking and budgeting.

•

Professional Development Reserve was introduced to reflect the College’s commitment to staff development. The reserve will be maintained in accordance with College planning and policy.

•

Strategic Initiatives & Organizational Development Reserve was introduced to support initiatives that will ensure the organization meets its strategic priorities. This fund will also ensure the organization meets the unique needs of the post-secondary sector.

•

Program reserve was established to reflect third party and contract government funding received along with College investment for the purpose of programming in the 21-22 year.

•

Facilities Reserve is an ongoing reserve established to provide the College flexibility to address emergent facility requirements, to undertake planning activities, and to contribute to projects where necessary.

•

Furniture and Equipment Replacement Reserve is an ongoing reserve to fund the replacement of furniture and equipment.

•

Vehicle Replacement Reserve is an ongoing reserve established to fund the replacement costs of the fleet of vehicles used by the College. The reserve will be maintained in accordance with College strategy. 27

NORTH WEST COLLEGE • 2020-2021 ANNUAL REPORT

18. ACCUMULATED SURPLUS (continued) •

Information Technology Reserve is an ongoing reserve to support the replacement and expansion of information technology equipment in the College. Annual requirements in excess of planned operating expenditures and planned capital purchases are funded from this reserve.

•

Maintenance and Improvements Reserve is continued to address the College’s commitment to assuring the long-term viability of student housing. Appropriations will be made annually and the reserve will be maintained in accordance with College planning and commitments.

•

Campus Development Reserve was established to address campus facility opportunities and space needs. It will be used to address space issues and development opportunities so the College can respond to enhancing the education experience for its students.

19. CONTINGENT LIABILITIES A union representing employees of an employer unrelated to the College has applied by Notice of Motion for an order quashing purported decisions of the Municipal Employees Pension Plan, relating to the application of actuarial surplus in the fund, as well as other relief. Several participating employers, including the College have been named. It is not possible to estimate the potential effect of the claim at this stage of the proceedings. 20. CONTRACTUAL RIGHTS Contractual rights are rights to economic resources arising from contracts or agreements that will result in both an asset and revenue in the future. The college has the following contractual rights:

Language Instruction for Newcomers to Canada (LINC) - Program Delivery Total Contractual Rights

2022

2023

2024

2025

Total

$ 286,425 $ 285,404 $ 284,329 $ 284,305 $ 1,140,463

FINANCIAL REPORTS

North West College Notes to the Financial Statements For the year ended June 30, 2021

$ 286,425 $ 285,404 $ 284,329 $ 284,305 $ 1,140,463

FINANCIAL REPORTS

North West College Notes to the Financial Statements For the year ended June 30, 2021 21. COVID-19 PANDEMIC The COVID-19 pandemic is complex and rapidly evolving. It has caused material disruption to businesses and has resulted in an economic slowdown. North West College continues to assess and monitor the impact of COVID-19 on its financial condition. The magnitude and duration of COVID-19 is uncertain and, accordingly, it is difficult to reliably measure the potential impact on North West College’s financial position and operations.

NORTH WEST COLLEGE • 2020-2021 ANNUAL REPORT

Surplus (Deficit) for the year $

406,785

4,341 945,420 132,775 718,359 102,193 830,809 2,926,550 5,660,447

5,739,402 71,913 255,917 6,067,232

179,570

549,041 62,599 52,558 4,107 343,784 2,202,139 3,214,228

$ 1,508,908 1,884,890 3,393,798

Credit

6,919

9,644 920 1,313 11,877

18,796 18,796

Non-credit

Skills Training

741,534

2,033 73,291 2,365 113,865 1,346,503 1,538,057

$ 1,909,716 369,875 2,279,591

Credit

70,244 18,512 63,385 6,187 200,118 751,358 1,109,804

326,000 235,844 42,461 604,305

$ (505,499)

2021 Actual

Non-credit

Basic Education

16,973 266,112 283,085

(617,531) $ (283,085)

46,500 11,662 253,945 674,506 986,613

122,583 246,499 369,082

Services Learner Support Counsel

5,035

136,157 5,235 11,540 16,684 169,616

174,651 174,651

Credit

University

(22,805)

116,267 116,267

28,950 64,512 93,462

Scholarships

(81,737)

3,703 180,407 56,323 89,098 329,531

247,794 247,794

Student Housing

(170,814)

817,960 945,420 222,824 1,099,540 126,514 1,949,688 8,257,579 13,419,525

9,635,559 307,757 3,305,395 13,248,711

Actual

2021

(668,413)

1,007,640 900,000 311,354 1,008,131 118,375 1,922,890 8,442,027 13,710,417

9,496,165 324,510 3,221,329 13,042,004

Budget

2021

(996,364)

851,923 889,233 274,278 1,118,510 100,376 2,031,139 9,202,828 14,468,287

9,213,979 233,233 4,024,711 13,471,923

Actual

2020

Schedule 1

FINANCIAL REPORTS

Expenses (Schedule 3) Agency contracts Amortization Equipment Facilities Information technology Operating Personal services Total Expenses

Revenues (Schedule 2) Provincial government Federal government Other Total Revenues

General

North West College Schedule of Revenues and Expenses by Function for the year ended June 30, 2021

66 NORTH WEST COLLEGE • 2020-2021 ANNUAL REPORT Credit

Total Revenues

Total Other

Other Revenue Admin recovery Contracts Interest Rents Resale items Tuitions Donations Other

Total Federal

Other Federal

Federal Government Operating grants Program grants Capital grants

Total Provincial

6,067,232

255,917

35,151 340 100 23,163 197,163

71,913

5,739,402

$ 3,393,798

1,884,890

715,597 3,327 1,135,811 30,155

1,508,908

18,796

7,200 12,396 (800)

Non-credit

Skills Training

Provincial Government Ministry of Advanced Education/ Ministry of Immigration and Career Training Operating grants $ 4,497,500 $ Program grants 935,902 1,487,382 Capital grants 306,000 5,739,402 1,487,382 Contracts Other 5,739,402 1,487,382 Other provincial 21,526

General

369,875

369,840 35 -

1,909,716

1,909,716 1,909,716 1,909,716 -

$ 2,279,591

42,461

42,461 -

235,844

235,844 235,844 -

326,000

326,000 326,000 326,000 -

$ 604,305

246,499

244,960 1,539

122,583

122,583 122,583 -

$ 369,082

2021 Revenues Actual Basic Education Services Learner Credit Non-credit Support Counsel

174,651

174,651 -

$ 174,651

Credit

University

North West College Schedule of Revenues by Function for the year ended June 30, 2021

93,462

64,512

1,089 63,423 -

28,950

28,950 28,950 -

Scholarships

247,794

245,350 2,444

Student Housing

3,305,395 3,305,395 13,248,711

1,135,098 36,240 245,690 248,387 1,346,056 63,423 230,501

307,757 307,757

235,844 235,844 71,913

9,635,559 9,635,559

4,497,500 4,659,000 306,000 9,462,500 122,583 28,950 9,614,033 21,526

2021 Total Revenues Actual

13,042,004

3,221,329

749,589 65,350 287,513 325,000 1,557,777 57,900 178,200

324,510

284,580 39,930

284,580

9,496,165

4,539,400 4,573,865 260,000 9,373,265 65,000 9,438,265 57,900

2021 Total Revenues Budget

13,471,923

4,024,711

1,339,689 74,873 286,887 312,276 1,685,839 60,728 264,419

233,233

217,876 217,876 15,357

9,213,979

4,359,030 4,642,594 67,370 9,068,994 70,035 86,850 9,225,879 (11,900)

2020 Total Revenues Actual

Schedule 2

FINANCIAL REPORTS

Total Expenses

Personal Services Employee benefits Honoraria Salaries Other

26,172 200 812 287,935 3,431 8,437 1,139 1,583 13,100 975 343,784 307,179 1,892,145 2,815 2,202,139

133,186 21,934 51,093 13,536 21,053 69,171 42,932 17,596 21,919 251,205 3,158 66,565 15,718 101,743 830,809 436,373 15,220 2,472,194 2,763 2,926,550 3,214,228

1,717 2,390 4,107

366 1,588 10,885 14,730 74,624 102,193

5,660,447

2,800 43,320 270 6,168 52,558

542 296,444 175,161 72,616 173,596 718,359

549,041 549,041

61,223 1,376 62,599

127,333 5,442 132,775

945,420

4,341 4,341

Credit

11,877

124 1,189 1,313

700 220 920

9,644 9,644

Non-credit

Skills Training

1,538,057

97,411 1,247,363 1,729 1,346,503

4,974 812 90,417 2,779 7,220 3,163 4,500 113,865

2,365 2,365

362 69,287 3,642 73,291

2,033

105,901 645,457 751,358

7,926 428 181,386 1,520 1,569 2,110 5,179 200,118

3,011 3,176 6,187

63,239 146 63,385

18,512 18,512

70,244 70,244

$ 1,109,804

986,613

104,225 569,171 1,110 674,506

$ 283,085

41,385 224,727 266,112

11,000 710 218 160 914 3,971 16,973

897 10,765 11,662 29,155 5,051 1,068 3,435 197,853 17,358 25 253,945

46,500 46,500

2021 Expenses Actual Basic Education Services Learner Credit Non-credit Support Counsel

169,616

1,952 226 500 360 456 10,575 2,615 16,684

11,540 11,540

5,235 5,235

136,157

Credit

University

116,267

116,267 116,267

Scholarships

71,427 5,000 89,098

12,671

11,409 14,673 10 26,340 1,199 216 2,476 56,323

662 3,274 53,724 122,747 180,407

2,996 707 3,703

$ 329,531

Student Housing

817,960 817,960 817,960 945,420

215,299 7,525 222,824 222,824 662 3,816 299,606 362,547 126,756 306,153 1,099,540 1,099,540 366 9,578 10,885 14,730 90,955 126,514 126,514 215,065 23,272 62,502 13,536 21,053 85,468 608,385 27,054 39,515 280,980 197,853 5,211 75,076 70,617 224,101 1,949,688 1,949,688 1,105,269 15,220 7,123,673 13,417 8,257,579 8,257,579 $ 13,419,525

2021 Total Expenses Actual

1,067,941 26,333 7,337,639 10,114 8,442,027

305,552 33,130 13,332 45,257 55,463 357,234 23,294 87,102 193,645 295,455 7,422 73,793 270,863 161,348 1,922,890

38,235 9,248 70,892 118,375

4,800 74,042 387,044 273,052 269,193 1,008,131

290,713 20,641 311,354

900,000

745,205 262,435 1,007,640

$ 13,710,417

2021 Total Expenses Budget

1,208,380 14,285 7,966,586 13,577 9,202,828

232,307 18,629 15,923 16,467 30,151 66,519 463,314 36,875 75,282 208,136 320,390 6,498 71,895 212,685 256,068 2,031,139

336 11,438 2,515 879 7,146 78,062 100,376

561 4,602 270,725 374,585 159,758 308,279 1,118,510

266,769 555 6,954 274,278

889,233

851,923 851,923

$ 14,468,287

2020 Total Expenses Actual

Schedule 3

FINANCIAL REPORTS

Operating Advertising Association fees & dues Bad debts Financial services In-service (includes PD) Insurance Materials & supplies Postage, freight & courier Printing & copying Professional services Resale items Subscriptions Telephone & fax Travel Other

Information Technology Computer services Data communications Equipment (non-capital) Materials & supplies Rental Repairs & maintenance Software (non-capital)

Facilities Building supplies Grounds Janitorial Rental Repairs & maintenance buildings Utilities

Equipment Equipment (non-capital) Rental Repairs and maintenance

Amortization

Agency Contracts Contracts Instructors

General (Schedule 4)

North West College Schedule of Expenses by Function for the year ended June 30, 2021

FINANCIAL REPORTS

op and admin 110 115 120 125 130 140 150 170 300 400 600

100 Governance

Agency Contracts Contracts Instructors

Amortization Equipment Equipment (non-capital) Rental Repairs and maintenance Facilities Building supplies Grounds Janitorial Rental Repairs & maintenance buildings Utilities Information Technology Computer services Data communications Equipment (non-capital) Materials & supplies Rental Repairs & maintenance Software (non-capital) Operating Advertising Association fees & dues Bad debts Financial services In-service (includes PD) Insurance Materials & supplies Postage, freight & courier Printing & copying Professional services Resale items Subscriptions Telephone & fax Travel Other Personal Services Employee benefits Honoraria Salaries Other

160 2021 General Actual Operating Facilities and and Administration Equipment

2021 Total General Actual

Information Technology

4,341 4,341

2021 Total General Budget

16,250 16,250

2020 Total General Actual

1,563 1,563

945,420

900,000

889,233

21,103 21,103

37,884 3,995 41,879

68,346 1,447 69,793

127,333 5,442 132,775

231,849 15,140 246,989

155,649 211 4,655 160,515

542 296,444 175,161 72,616 173,596 718,359

70,042 205,952 230,735 164,458 671,187

266,046 182,145 91,020 175,528 714,739

366 4,107 4,473

5,383 5,383

1,588 10,885 14,730 65,134 92,337

366 1,588 10,885 14,730 74,624 102,193

2,623 65,742 68,365

336 1,588 2,515 879 6,975 76,669 88,962

6,754 550 8,155 589 30 16,078

133,186 15,180 51,093 13,536 20,503 59,801 42,932 16,329 21,919 205,962 3,158 66,565 4,861 101,658 756,683

9,370 749 37,088 7,200 54,407

518 3,068 55 3,641

133,186 21,934 51,093 13,536 21,053 69,171 42,932 17,596 21,919 251,205 3,158 66,565 15,718 101,743 830,809

187,175 27,948 13,332 43,256 41,063 11,864 12,894 6,006 175,285 6,922 67,965 146,415 18,571 758,696

149,195 17,526 7,403 16,467 30,151 51,579 50,618 23,249 5,663 198,029 3,674 63,622 80,710 108,566 806,452

263 15,220

362,129 2,117,475 2,763 2,482,367

47,831 185,041

26,150 169,678

232,872

195,828

436,373 15,220 2,472,194 2,763 2,926,550

462,483 26,333 2,557,314 2,064 3,048,194

479,092 14,285 2,640,597 3,064 3,137,038

4,341 4,341

135

15,483 Total General Expenses

Schedule 4

North West College Schedule of General Expenses by Functional Area for the year ended June 30, 2021

31,561

4,214,387

1,052,900

361,599

5,660,447

NORTH WEST COLLEGE • 2020-2021 ANNUAL REPORT

5,709,681

5,798,502

RAQUEL LASCELLE, PSYCHIATRIC NURSING, BATTLEFORDS CAMPUS

BATTLEFORDS CAMPUS

MEADOW LAKE CAMPUS

10702 Diefenbaker Drive North Battleford, SK S9A 4A8 Phone: 306-937-5100

720 – 5th Street West Meadow Lake, SK S9X 1T9 Phone: 306-234-5100