Appendix B

 

 

BUSINESS CASE STUDY

 

The Friends of the Markham Museum

 

 

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Prepared pursuant to section 6 of Ontario Regulation 599/06

“Municipal Services Corporations”

made under section 203(4) of the Municipal Act, 2001, S.O. 1990, c. M.45, as amended

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Presented to:

The Council of the Corporation of the

Town of Markham

 

Prepared by:

Barbara M. Roth, Director, Recreation & Culture Services

Lisa Valentini, Assistant Town Solicitor

 

Date Presented:

April 16, 2007

INTRODUCTION

 

The purpose of this Business Case Study is to outline the requirements for creating “The Friends of the Markham Museum” (“Museum Foundation”).  This report is prepared pursuant to the requirements of Ontario Regulation 599/06, entitled “Municipal Services Corporations”, made under section 203(4) of the Municipal Act, 2001, S.O. 1990, c. M.45, as amended. 

 

 

BACKGROUND

 

In June, 2005, Markham Town Council received Phase I of the Museum Master Plan.  One of the recommendations in the Master Plan was the formation of a fundraising foundation for the Museum.  Staff propose that the Museum Foundation be set up as an Ontario non-share capital, non-profit corporation.  Staff from Community Services, the Museum and Legal Services and a sub-committee struck by the current Museum Advisory Board worked together to define the corporation’s objects and purpose and to develop a governance model for the corporation.  Draft objects, a draft By-law No. 1 and a draft statement of activities have been prepared and will form the basis for the application for incorporation and registration of the Museum Foundation as a charity. 

 

 

DISCUSSION

 

Prior to passage of a resolution by Council authorizing the application for incorporation of the Museum Foundation, the Town of Markham has prepared this Business Case Study in accordance with Ontario Regulation 599/06. 

 

This Business Case Study will consider the following issues:

  1. Purpose of the Corporation
  2. Governance and Operational Structure
  3. Accountability Requirements of the Corporation to the Town
  4. Assistance to be provided to the Corporation by the Town
  5. Financial Impact on the Town
  6. Asset Transfer by the Town to the Corporation
  7. Private Investment
  8. Public Participation

 

 

1.      Purpose of the Corporation

 

It is proposed that the Museum Foundation be incorporated for the following purposes:

i)        To receive and maintain a fund or funds and to apply all or part of the principle or income therefrom, from time to time, for the benefit of supporting the Markham Museum;

ii)       To support and promote the objectives of the Markham Museum;  and

iii)     To assist the Markham Museum with its programs

 

These purposes will form the articles of incorporation once the Museum Foundation has been incorporated.

 

In order to achieve the above noted purposes, it is proposed that the Museum Foundation will undertake the following activities:

 

i)        Raising funds to support and promote the objectives of the Museum and to assist the Museum with its programs;

ii)       Assisting the Museum with the formulation of policies, plans and strategies to ensure that the acquisition, collection and retention of artifacts is carried out with the intent that the cultural property and scientific specimens held by the Museum are meaningful to the largest most diverse audience as possible;

iii)     Reviewing the Museum’s collection holdings and making recommendations for deaccessions from the collection according to collections policies and strategies for the Museum adopted by Council;

iv)     Working with the Museum to create strategies for the development of new exhibits and other interpretive facilities;

v)      Planning, developing, funding and coordinating lecture series and historically themed events;

vi)     Assisting with the improvement of youth programming at the Museum by:

a.       providing advice and supporting efforts to recruit youth to serve in a variety of roles;

b.      developing opportunities for education, internship and employment in conjunction with the Museum and its partners;

c.       working with the Museum staff to provide a supportive, flexible work and educational environment to encourage increased involvement of youth in the Museum as volunteers and staff; and

d.      supporting the Museum’s commitment to the development of advanced information technologies for processing and communication of a broad range of historical and scientific data.

 

The proposed activities to be undertaken by the Museum Foundation are activities which the Town has the authority to undertake on its own behalf pursuant to section 11 of the Municipal Act, 2001.  Section 11(8) gives lower tier municipalities non-exclusive jurisdiction over matters relating to culture, parks, recreation and heritage.  The activities noted above fall within this sphere of jurisdiction.

 

 

2.      Governance and Operational Structure of the Corporation

 

A draft By-law No. 1 has been prepared for the Museum Foundation.  This by-law will be the organizing and procedural by-law for the Museum Foundation once it has been incorporated.  After the Museum Foundation has been incorporated, the Museum Foundation and the Town will execute a Memorandum of Understanding which outlines the roles and responsibilities of the Town, the Museum Foundation and the Board of Directors for the Foundation with respect to the operation of the Museum.  These two documents, together, will set out the roles, responsibilities and the governance and operational structure of the Museum Foundation.   

 

The corporation will be wholly owned by the Town.  The Voting Members of the Museum Foundation will be the Mayor and all of the members of Town Council as elected from time to time.  The Voting Members of a non-share capital corporation are akin to the shareholders of a business corporation.  The Voting Members will be required, at minimum, to have an annual general meeting once a year.  Additional meetings may be called as required.

 

The Voting Members will have the authority to appoint a Board of Directors (“Foundation Board”) consisting of eleven members, one of which shall be the Mayor as an ex officio voting Director and up to two shall be members of Town Council.  The remaining Directors shall be appointed from the community at large.  Each Director shall be appointed for a three year term.  The terms of the Directors shall be staggered to allow for approximately one-third of the Directors to be elected each year.  At the first election of the Directors following incorporation, two Directors shall be elected for a one year term, two shall be elected for a two year term and three shall be elected for a three year term.    

 

The daily business of the Museum Foundation shall be undertaken by the Foundation Board, which includes fundraising, accepting donations, hiring staff for the Foundation, purchasing artifacts or goods and entering into contracts on behalf of the Museum Foundation.  The Foundation Board will have the authority to establish a number of committees to assist them with their duties.  The Foundation Board is required, at a minimum, to establish the following committees to undertake the following activities:

i)        Executive Committee will make recommendations about the advice to be given to the Town on the operation of the Museum, provide advice on the business affairs of the Museum Foundation, prepare the Business Plan and Strategic Plans for the Foundation Board, and recommend candidates to the Voting Members for appointment to the Board;

ii)       Museum Collections Committee will make recommendations to the Foundation Board regarding all acquisitions and deaccessions from the Museum’s collection;

iii)     Development Committee will be responsible for developing the overall fundraising strategy of the Museum Foundation;  and

iv)     Volunteer Committee will be responsible for the development of a volunteer program which supports the objects of the Museum Foundation. 

 

The Foundation Board will be required to submit an annual report outlining the business of the Foundation and certified and audited financial statements to the Voting Members at the Foundation’s annual general meeting.  The Town’s auditor will be appointed by the Voting Members to act as the auditor on behalf of the Museum Foundation.  The Foundation Board shall be required to prepare and present at the annual general meeting of the Voting Members a Strategic Plan which will set out the long term fundraising plans and business objectives of the Board.  The Foundation Board shall also prepare an annual Business Plan which will set out the fiscal plan of the Board for the next three business years which includes the planned and proposed fundraising initiatives and campaigns, and the proposed annual operating and capital budgets for the Museum Foundation.     

 

 

3.      Accountability Requirements of the Corporation to the Town

 

The Museum Foundation shall provide Town Council with a copy of its annual Business Plan and Strategic Plan, a copy of the annual report of the activities of the Foundation Board and a copy of the audited financial statements for the Museum Foundation.  In addition, all cheques executed on behalf of the Foundation Board shall be executed either by two appointed Town staff or by one of two appointed Directors plus one of two appointed Town staff.  The Foundation Board will also be required to obtain the approval of the Voting Members prior to accepting any donations or bequests of real property or before purchasing any goods or services or entering into any contracts of a value of $100,000.00 or greater.  The restriction placed on the acceptance of any donations of real property without approval of the Voting Members will ensure that the Town has sufficient resources to accept and maintain the real property donation.  In addition, these restrictions will also ensure that significant funds are not expended without the approval of Council acting as the Voting Members of the Museum Foundation. 

 

The Museum Foundation will comply with, adopt and apply relevant Town policies, including policies relating to purchasing, employment policies for non-union employees and the Museum’s Collection Management policies.  The Museum Foundation shall also comply with the provisions of the Municipal Freedom of Information and Protection of Privacy Act as it is deemed to be an “institution” for the purposes of this legislation.

 

 

4.      Assistance to be Provided to the Corporation by the Town

 

Ontario Regulation 599/06 authorizes a municipality to give assistance to a corporation if the corporation is a wholly owned corporation and is limited by its articles of incorporation to providing services to the owners or members of the corporation.  The types of assistance that a municipality can provide are: 

i)                    giving, lending or selling any property of a municipality, including money; 

ii)                   guaranteeing borrowing; 

iii)                 providing the services of employees of or persons under contract with a municipality.

 

In this instance because the Museum Foundation will be wholly owned by the Town and the proposed articles of incorporation restrict the Museum Foundation to providing services directly to the Town to support the Museum, the Town will be permitted to provide the Museum Foundation with assistance.

 

It is proposed that the Town will transfer the endowment fund balance to the Foundation in order to provide start up monies for the Foundation.  The Town will transfer these funds from the Museum Endowment Fund currently held by the Town. 

 

It is also proposed that the Town will provide the Museum Foundation with assistance through the following administrative support services:

i)                    the Town’s Finance Department will provide routine financial, banking and investment services;

ii)                   the Town’s Legal Services Department will provide routine legal services;  and

iii)                 the Town’s Clerk’s Department will provide administrative services which includes providing secretarial support for meetings of the Foundation Board or the Members of the Foundation.

 

These services shall be provided at no cost to the Museum Foundation however, the Town may recoup from the Museum Foundation any direct expenses or costs incurred by the Town for the provision of these services.      

 

 

5.      Financial Impact on the Town

 

The Museum Foundation shall have authority to raise funds through fundraising activities, donations, bequests, corporate or other types of sponsorships and provincial or federal grant programs.  They will also have the authority to borrow money on the credit of the Museum Foundation.  Any funds acquired by the Museum Foundation shall be used for the purposes outlined in the articles of incorporation.

 

At present, it is proposed that the Town will transfer the endowment fund’s balance to the Museum Foundation as a start up fund to assist the Museum Foundation until it has raised sufficient funds to be self sufficient.  In the future, Town Council might consider providing the Museum Foundation with assistance through the grant of additional funds which could be used to offset the Museum Foundation’s annual operating budget as may be required from time to time.  The Foundation Board will be required to prepare a Business Plan and a Strategic Plan on an annual basis.  The Business Plan will set out the fiscal plan for the Foundation Board for the next three business years and will include planned or proposed fundraising initiatives and campaigns, and the proposed annual operating and capital budgets for the Museum Foundation.  The Museum Foundation shall provide the Town with a copy of its Business Plan by May 1st for the following business year so that it can be reviewed by the Town and incorporated into the Town’s annual budget planning process as required.  The Strategic Plan will set out the long range strategic direction of the Foundation Board, including the long term fundraising plans and business objectives of the Board.  The Strategic Plan will be presented by the Foundation Board to the Voting Members for approval at the annual general meeting.

 

There will be little to no financial risk assumed by the Town relating to the corporation or its activities since it will be a non-share capital, non-profit corporation primarily responsible for fundraising to support the activities of the Museum.      

 

Upon incorporation, the Museum Foundation will seek registered charitable status with Canada Revenue Agency.  There should be no direct tax implications for the Town.     

 

 

6.      Asset Transfer by the Town to the Corporation

 

The Town does not intend to transfer any Town owned assets to the Museum Foundation at the time of incorporation.  The Municipal Act, 2001, requires that if a municipality intends to transfer any assets to a municipal service corporation that it shall adopt and maintain polices on asset transfers.  In the event that the Town determines it is necessary to transfer assets to the Museum Foundation in the future, then Town staff will prepare an Asset Transfer Policy for approval by Town Council.    

 

It is proposed that the Museum Foundation will be required to transfer any artifacts that it acquires through purchase or bequest, subject to any legal restrictions, to the Town so that the artifacts can be included as part of the Museum’s collection. 

 

 

7.      Private Investments

 

There will be no private investment since the Museum Foundation will be incorporated as a non-share capital, non-profit corporation.

 

 

8.      Public Participation

 

Opportunity for public review of this Business Case Study has been provided through its presentation at the Town’s General Committee and subsequently at the Town Council’s meeting.  Notice of the presentation of this Business Case Study and the accompanying staff report was given to the public in accordance with the Town’s By-law 2002-275, as amended.  In addition, the concept of establishing a foundation for the Museum was a recommendation that arose out of the Museum Master Plan which was approved by Town Council in June, 2005.  Extensive public consultations were undertaken as part of the Museum Master Plan Study.  The public would have had an opportunity to comment on the concept of developing a fundraising foundation for the Museum at the time the Master Plan was being developed.

 

 

 

RECOMMENDATION

 

THAT Council receive and adopt this Business Case Study;

 

AND THAT Council authorize Town Staff to make an application for incorporation of “The Friends of the Markham Museum” as an Ontario non-share capital corporation in a form satisfactory to the Town Solicitor and the Commissioner, Community and Fire Services.