Case study:

APPENDIX I INFORMATION FROM AFH WEBSITE Mission AFH's mission is to provide access to the arts for homeless and impoverished persons (with a focus on youth) in the GVA, working ultimately towards homes and nancial independence for all our clients. Major Activities AFH believes in the power of the arts (visual. theatrical. and musical) to help people overcome adversity. To achieve our goal of eradicating poverty and homelessness in the GVA, we have a twofold approach. First, our programs provide homeless youth and adults with access to the materials, resources, and training they need to become procient in, and express themselves through, the area(s) of art of their choosing. This helps to provide them with both technical and social skills necessary to develop careers in the arts. AFH operates an inhouse recording studio, has a fully equipped art studio, and runs a small performing arts theatre, all of which are available for use by our clients in our 7,500 square foot facility. Second. AFH engages in artsbased fundraising (concerts. theatrical performances. art shows, etc.) to raise money for ve local charities focusing on homelessness. These Fundraising Recipient Organizations are End Poverty Now, Homes for Everyone, Robson Street Shelter, No More Cold, and Roof Over Every Head. APPENDIX II YOUTHHELP YouthHelp was created under the Federal Ministry of Labour as an independent body solely responsible for allocating federal government funds to organizations focused on career-oriented objectives. Strategy YouthHelp's strategy is to allocate funding as follows: . Recipient organizations must be Canadian registered charities. . Funding is to be for high-profile events or projects with a large percentage of public awareness, and YouthHelp and the Government of Canada are to receive public acknowledgement for all funding provided. The focus of the event or project is to be on one or more of the following trades, or a similar or related trade: Bricklayer, Hairstylist, Cook, Painter, Plumber, Welder, Pipefitter, Machinist, or Landscaper. All events or projects must be targeted towards youth (defined as persons under age 26). If staff are to be paid with YouthHelp funds, a majority of them must fall into this age category. The event or project is to be a one-time or stand-alone occurrence, separate from the regular operations of the recipient organization. YouthHelp Grant Conditions 1. YouthHelp will provide $20,000 towards the costs of the Local Art Festival. 2. Funding is conditional on AFH providing YouthHelp with a list of specific performance measures by which the program shall be measured. These performance measures should relate back to both the strategy of YouthHelp and the specific goals of the Local Art Festival. 3. The full amount of the grant is to be spent on costs directly related to the Local Art Festival.APPENDIX Ill LOCAL ART FESTIVAL AFH's Local Art Festival will be a threevday event held over the 2023 Labour Day weekend at a location to be determined within the GVA. A large warehouse in the downtown area is the anticipated Iocltion. but it has not yet been conrmed. The facility rental is expected to cost approximately $12,000. The event will feature AFH's clients in a series of art presentations. and will senre both as a fundraiser for the Fundraising Recipient Organizations and an exposition of live theatre, music, and visual art created by local youth. This will be displayed through scheduled theatre and music performances as well as visual artists painting and sculpting live in the venue. To enterthe venue, attendees must purchase a ticket to at least one scheduled performance. AFH aims to gain attention for its organization as well as for the artists involved, and to provide the artists with a venue to sell their nished work and showcase their performance abilities. Admission proceeds for perfonnances and proceeds from the sale of visual art will be split evenly between the artists and the Fundraising Recipient Organizations. There will be 950 pieces of visual art on display, with an average selling price of $125. There will be no other sources of revenue from this event AFH has a goal of raising at least $50,000 for the Fundraising Recipient Organizations from the event. The average cost to attend a performance is $25. AFH offers a promotion of 20% of the price if purchased before August 15. To date, 1,500 tickets have been sold and we expect another 600 to be sold before August 15. AFH expects to sell 4.550 tickets in total for the entire weekend, with Saturday likely to be the busiest day as many attendees like to have rst choice of the artwork available for sale. AFH expects that 30% of the visual art on display will be sold by the end of the threeday event. Since most of AFH's volunteers are also clients of the organization who will be presenting their creations, AFH will need to hire 15 ho ur1y contractors for the event. They will work 12 hours per day and be paid $20 per hour. APPENDIX IV NOTES FROM MEETING WITH NINA TAUBENFELD 1. Nina is excited about the Local Art Festival and is really looking forward to having a venue for AFH's clients to present their work. She suggested that if this is a success, she may propose making it an annual event. 2. Nina noted that she was uncertain about the goverment grant process and the choice of this particular program. Loni Wright, one of AFH's Board members and the current Federal Minister of Labour, had suggested it at the January 2023 Board meeting and she was sure that AFH would receive the funding. Nothing happened for months and then things got moving so quickly in the past few weeks that Nina has not had the chance to consider the risks associated with the YouthHelp grant and the Local Art Festival.APPENDIX V PROP03ED CONTROLS FOR LOCAL ART FESTIVAL Admission tickets must be purchased in advance online through the website and are capped at 1.300 per day. This is important as there are limitations on the number of people permitted in the warehouse for safety purposes, and AFH can get ned 'rf this is not adhered to. Attendees must print their ticket and bring it to the event One of the hourly contractors hired for the event will check the ticket at the main entrance. give it back to the attendee. and admit them into the event. There will be 14 stations with art on display. with one hourly contractor assigned to each station for the entire 12-hour shift. The artme will be placed on tables that the venue will provide, with attendees free to roam around and viewI the various pieces. Artists will set prices for their work before the event and place them on the back of the item using a nonremovable pn'nted sticker. A list will also be printed for each station that the hourly contractor can refer to that conrms the price. Each station will display 35-?5 pieces of art, depending on the size and nature of the items. Each station will have a credit card terminal. as well as a cash register, for the hou riy contractor to process payments. Our history indicates that 30-40% of attendees prefer to pay with cash at these types of events so we cannotfully digitize the payment process. If cash payments are made. the hourly contractor will provide a receipt to the customer if they ask for one. At the end of each day, each hourty contractor will count the cash in the cash register at their station. I will then collect all the cash from them and immediately take it to the bank for deposit. Any receipts from the cash registers or credit card terminals will be set aside in case the information is needed in the future. The artists will email me the following day and indicate the total dollar value of their art pieces sold. I will then send a cheque for50% of the dollar amount to each artist, and a cheque to each Fundraising Recipient Organization for the remaining 50%. ART FOR HOMES Art For Homes (AFH) is a charitable organization dedicated to helping individuals who are experiencing homelessness, particularly youth. through the arts. AFH was started in 1996 by Nina Taubenfeld as an annual live music event, the proceeds of which were contributed equally to ve different charities dedicated to homelessness and poverty in the Greater Vancouver Area (GVA). The organization has since expanded and now provides arts~based education and job placement programs as well as lowcost and nccost access to arts facilities for its clients. Nina updated AFH's website in 2022 to reect the change in the organization's mission and major activities (Appendix I}. AFH has a July 31 yeanend. YouthHelp is a federal governmentnfunded independent body dedicated to helping street youth get training to work in the trades in the EVA. YouthHelp provides grants to organizations for events or projects consistent with its strategic direction, subject to certain conditions (Appendix II) and has offered to fund AFH's proposed Local Art Festival (Appendix III). It is now August 2, 2023 and you, CPA, were recently recruited by Nina. the Board Chair. to become a member of the volunteer Board of Directors. With the Local Art Festival fast approaching, the Board thought you would be a much~needed addition since AFH has never had a CPA on its Board. Nina has requested that you develop the required performance measures to meet the YouthHelp grant criteria. She would also like you to assess the nancial viability of the Local Art Festival event. as AFH prides itself on using its resources efciently. Nina wants to know if the event will raise at least $10 of revenue for every dollar of costs incurred