Questions · 13 so far
We read Calvin's financial reports and meeting minutes, and compared its numbers with 42 similar Ontario towns. These are the things that stood out.
These are unusual enough that residents deserve a clear answer from council.
+160%running the town office, 2019 to 2024
Calvin spent $320K on running the town office in 2019 and $834K in 2024. Prices only went up about 18% in that time. Only 1 of 42 similar towns had faster growth here.
Found automatically from the town's financial reports · 3 sources
+72%roads and snow, 2019 to 2024
Calvin spent $354K on roads and snow in 2019 and $611K in 2024. Prices only went up about 18% in that time. Only 2 of 42 similar towns had faster growth here.
Found automatically from the town's financial reports · 3 sources
$6,205per home on long-term debt, 2024
Calvin spent about $6,205 per home on long-term debt in 2024. The typical similar town spent $464. Only 1 of 42 similar towns spent more.
Found automatically from the town's financial reports · 1 source
There may well be a good reason. It is still worth asking what it is.
$655,125landfill closure and post-closure accrual at December 31, 2024, counted under the old rule the auditors say is withdrawn
An audit opinion is the auditors' verdict on whether the statements are fair. For 2024 the auditors said the statements are fair only "except for" one problem. The Municipality had not finished working out what it would owe to clean up or close certain assets, including its landfill, as a new accounting rule requires. The auditors said they cannot measure how much this changes the results, for both 2024 and 2023.
Found by reading the town's own documents · 2 sources
$1,624,005recorded at December 31, 2024 for the Cassellholme redevelopment commitment, up from $1,089,781
Cassellholme is the long-term care home that several nearby municipalities own together, and it is being rebuilt. The Municipality now records $1,624,005 as the present value of what it expects to pay for its share, up from $1,089,781 a year earlier. In 2024 it booked a $534,224 expense for the increase. That one item is most of the Municipality's long-term debt, and the Municipality also signed a guarantee on the home's loan.
Found by reading the town's own documents · 4 sources
$3,809,500agreed in principle in 2016 to be paid jointly over 25 years, split not yet decided
In 2016 Calvin and three other municipalities agreed in principle to give $3,809,500 over 25 years toward rebuilding the Algonquin Nursing Home. The statements say the payment terms, including how the cost is split, have not been decided. Calvin keeps a reserve of $160,616 for the Algonquin Nursing Home.
Found by reading the town's own documents · 2 sources
$1,817,838net financial liabilities at December 31, 2024, up from $828,772
Net financial liabilities are what the Municipality owes minus its cash and other financial assets. They grew from $828,772 to $1,817,838 in 2024 (more than double, worked out by us). Cash fell from $1,196,628 to $803,805. The roads reserve fell from $167,752 to $26,263 and total reserves from $875,090 to $746,351. The statements show the main causes: a $534,224 Cassellholme expense and $896,320 of new capital assets bought.
Found by reading the town's own documents · 6 sources
July 30, 2024the date Council adopted the 2024 budget, according to the audited statements
The statements say Council adopted the 2024 budget on July 30, 2024, about seven months into the year (worked out by us). The budget presentation says Council held two special open meetings in June and July and a public meeting on July 25, 2024.
Found by reading the town's own documents · 3 sources
+12%town property tax, 2023 to 2024
In 2024, Calvin collected $179K more in its own property tax than in 2023. That is a 12% jump, while prices went up about 2.4%. Only 6 of 42 similar towns raised theirs by more. Almost all of it came from a higher tax rate (up 10% for homes); the value of homes on the tax roll grew only 2.5%.
Found automatically from the town's financial reports · 4 sources
Background that helps make sense of the rest.
$500,000estimated cost of the June 21, 2025 flood response, with a provincial assistance application planned
The 2024 statements report that a severe storm on June 21, 2025 flooded the Municipality, knocked down trees and washed out roads, and led to a state of emergency. Costs were estimated at about $500,000. The Municipality planned to apply to the provincial disaster assistance program to recover eligible costs. At the end of 2024 its cash was $803,805 and its roads reserve $26,263.
Found by reading the town's own documents · 3 sources
$200,000accrued liabilities at December 31, 2024, with no explanation in the notes
Accounts payable (money owed to suppliers and others) was $267,169 at the end of 2024, up from $179,558. The notes split it into trade payables of $19,592, accrued payroll of $47,577 and a new line, "Accrued liabilities", of $200,000. In 2023 that line was blank and trade payables were $163,959. The notes do not say what the $200,000 is for.
Found by reading the town's own documents · 2 sources
$836,852spent on general government in 2024, against a budget of $649,559
In 2024 general government cost $836,852 against a budget of $649,559, and protection to persons and property cost $304,397 against $161,780. Transportation cost $782,855 against $686,961. Government transfers, a revenue, came in at $711,945 against a budget of $367,396. The statements say the budget was not built the same way as the actual results.
Found by reading the town's own documents · 3 sources
−$1.8Mnet financial position, 2024
In 2019, Calvin had $23,556 more in cash and money owed to it than it owed to others. By 2024 it was −$1.8M. About 36% of that change ($655K) is a new accounting rule from 2023: towns must now record the future cost of closing things like a landfill. That is not new spending or borrowing. Even leaving that out, only 1 of 42 similar towns are in a weaker position.
Found automatically from the town's financial reports · 2 sources
+160%running the town office, 2019 to 2024
Calvin spent $320K on running the town office in 2019 and $834K in 2024. Prices only went up about 18% in that time. Only 1 of 42 similar towns had faster growth here.
| Year | Running the town office | Prices (inflation) |
|---|---|---|
| 2019 | +0% | +0% |
| 2020 | −15% | +1% |
| 2021 | +11% | +4% |
| 2022 | +54% | +11% |
| 2023 | +65% | +16% |
| 2024 | +160% | +18% |
Change since the first year shown. The grey line is how much prices rose overall, for comparison.
Money spent running the office is money not spent on roads, water or safety. When office costs grow much faster than the services people see, it is fair to ask what the extra money is buying.
You can ask during the public part of a council meeting, by writing to the clerk, or by contacting your councillors. How to reach council.
Speak for Calvin? Send us your answer and we will publish it with this question.
Running the town office: 2019 $320K, 2020 $273K, 2021 $356K, 2022 $492K, 2023 $528K, 2024 $834K.
Ontario Financial Information Return (FIR), 2019 to 2024 · Schedule 40 · archived copy
Biggest driver: Senior management, from $83,389 to $781K.
Ontario Financial Information Return (FIR), 2019 to 2024 · Schedule 40 · archived copy
Typical growth among similar towns: 37%. Calvin ranks 2nd of 43.
Ontario Financial Information Return (FIR), 2024, 42 similar municipalities · Schedule 40 · archived copy
+72%roads and snow, 2019 to 2024
Calvin spent $354K on roads and snow in 2019 and $611K in 2024. Prices only went up about 18% in that time. Only 2 of 42 similar towns had faster growth here.
| Year | Roads and snow | Prices (inflation) |
|---|---|---|
| 2019 | +0% | +0% |
| 2020 | −1% | +1% |
| 2021 | −1% | +4% |
| 2022 | +42% | +11% |
| 2023 | +45% | +16% |
| 2024 | +72% | +18% |
Change since the first year shown. The grey line is how much prices rose overall, for comparison.
When one area grows much faster than prices, it is either doing more (which may be great) or paying more for the same thing. Residents deserve to know which.
You can ask during the public part of a council meeting, by writing to the clerk, or by contacting your councillors. How to reach council.
Speak for Calvin? Send us your answer and we will publish it with this question.
Roads and snow: 2019 $354K, 2020 $351K, 2021 $351K, 2022 $504K, 2023 $514K, 2024 $611K.
Ontario Financial Information Return (FIR), 2019 to 2024 · Schedule 40 · archived copy
Biggest driver: Gravel roads, from $85,341 to $579K.
Ontario Financial Information Return (FIR), 2019 to 2024 · Schedule 40 · archived copy
Typical growth among similar towns: 13%. Calvin ranks 3rd of 43.
Ontario Financial Information Return (FIR), 2024, 42 similar municipalities · Schedule 40 · archived copy
$6,205per home on long-term debt, 2024
Calvin spent about $6,205 per home on long-term debt in 2024. The typical similar town spent $464. Only 1 of 42 similar towns spent more.
Spending more than neighbours is not wrong by itself. It might buy better service. But it is the first place to look for costs that could be lower, such as contracts that were not competitively bid.
You can ask during the public part of a council meeting, by writing to the clerk, or by contacting your councillors. How to reach council.
Speak for Calvin? Send us your answer and we will publish it with this question.
Long-term debt per home: Calvin $6,205; typical similar town $464; ranked 2nd highest of 43.
Ontario Financial Information Return (FIR), 2024, 42 similar municipalities · Schedule 40 and Schedule 2 · archived copy
$655,125landfill closure and post-closure accrual at December 31, 2024, counted under the old rule the auditors say is withdrawn
An audit opinion is the auditors' verdict on whether the statements are fair. For 2024 the auditors said the statements are fair only "except for" one problem. The Municipality had not finished working out what it would owe to clean up or close certain assets, including its landfill, as a new accounting rule requires. The auditors said they cannot measure how much this changes the results, for both 2024 and 2023.
A qualified opinion means a reader cannot be sure the debts and assets shown are complete. The landfill clean-up promise is one of the largest items the Municipality owes.
You can ask during the public part of a council meeting, by writing to the clerk, or by contacting your councillors. How to reach council.
Speak for Calvin? Send us your answer and we will publish it with this question.
The auditor's report says: "In our opinion, except for the possible effects of the matter described in the Basis for Qualified Opinion section of our report, the accompanying financial statements present fairly". The basis section says management "has not been able to complete its assessment of the tangible capital assets for potential retirement obligations" and that it is not possible to quantify the effect on the years ended December 31, 2024 and 2023.
Financial Statements, year ended December 31, 2024 · Independent Auditor's Report, PDF pages 3 to 4
Note 8 says the reported landfill liability at year end was $655,125 (2023 - $657,958), and that the total discounted estimated future expenditures for closure and post-closure care are $898,965, "leaving an amount to be recognized of $243,839". Municipal reserves for the landfill site total $185,557 (2023 - $165,557).
Financial Statements, year ended December 31, 2024 · Note 8, Landfill Closure and Post-Closure Accrual, PDF page 24
$1,624,005recorded at December 31, 2024 for the Cassellholme redevelopment commitment, up from $1,089,781
Cassellholme is the long-term care home that several nearby municipalities own together, and it is being rebuilt. The Municipality now records $1,624,005 as the present value of what it expects to pay for its share, up from $1,089,781 a year earlier. In 2024 it booked a $534,224 expense for the increase. That one item is most of the Municipality's long-term debt, and the Municipality also signed a guarantee on the home's loan.
A small township has little room to absorb a bigger bill. The payments are meant to start in 2026, and the amount depends on estimates of cost, interest rates and the finishing date.
You can ask during the public part of a council meeting, by writing to the clerk, or by contacting your councillors. How to reach council.
Speak for Calvin? Send us your answer and we will publish it with this question.
Note 7 lists "Cassellholme redevelopment commitment (ii)" at $1,624,005 for 2024 against $1,089,781 for 2023, out of long-term debt of $1,855,299. It says that, based on a municipal borrowing rate of 4.53% for a 30-year period plus anticipated construction completion in 2028, the present value of the expected payments commencing in 2026 is $1,624,005.
Financial Statements, year ended December 31, 2024 · Note 7, Long-term Debt, PDF page 23
The Statement of Operations shows a Cassellholme redevelopment commitment line of (534,224) for 2024 and (45,128) for 2023, and an annual deficit of (328,106) for 2024.
Financial Statements, year ended December 31, 2024 · Statement of Operations and Accumulated Surplus, PDF page 7
Note 7 also says the Municipality is a joint guarantor of Cassellholme's financing agreement with the Ontario Infrastructure and Lands Corporation, and "the Municipality's maximum liability is $830,816".
Financial Statements, year ended December 31, 2024 · Note 7, Long-term Debt, PDF page 23
The 2024 budget presentation to the public says "The municipality has minimal debt" and mentions a fire truck loan and a $250,000 dump truck loan. It does not mention Cassellholme.
2024 Budget Presentation (2024 Budget Highlights) · page 1, section Long Term Loans
$3,809,500agreed in principle in 2016 to be paid jointly over 25 years, split not yet decided
In 2016 Calvin and three other municipalities agreed in principle to give $3,809,500 over 25 years toward rebuilding the Algonquin Nursing Home. The statements say the payment terms, including how the cost is split, have not been decided. Calvin keeps a reserve of $160,616 for the Algonquin Nursing Home.
Until the split is set, no one can say from the statements how much of this is Calvin's.
You can ask during the public part of a council meeting, by writing to the clerk, or by contacting your councillors. How to reach council.
Speak for Calvin? Send us your answer and we will publish it with this question.
Note 11, Commitments, says in 2016 the Municipality, with the Town of Mattawa and the Townships of Papineau-Cameron and Mattawan, agreed in principle to jointly contribute $3,809,500 over the next 25 years toward the Algonquin Nursing Home, and that the payment terms, including the distribution of the cost among the municipalities, "have not yet been determined".
Financial Statements, year ended December 31, 2024 · Note 11, Commitments, PDF page 26
Note 10 lists a reserve called "Algonquin Nursing Home" at $160,616 for both 2024 and 2023.
Financial Statements, year ended December 31, 2024 · Note 10, Accumulated Surplus, (ii) Reserves and reserve funds, PDF page 26
$1,817,838net financial liabilities at December 31, 2024, up from $828,772
Net financial liabilities are what the Municipality owes minus its cash and other financial assets. They grew from $828,772 to $1,817,838 in 2024 (more than double, worked out by us). Cash fell from $1,196,628 to $803,805. The roads reserve fell from $167,752 to $26,263 and total reserves from $875,090 to $746,351. The statements show the main causes: a $534,224 Cassellholme expense and $896,320 of new capital assets bought.
Cash and reserves are what a township uses when something unplanned happens. Lower reserves leave less room, and a flood cost estimated at $500,000 arrived in 2025.
You can ask during the public part of a council meeting, by writing to the clerk, or by contacting your councillors. How to reach council.
Speak for Calvin? Send us your answer and we will publish it with this question.
The Statement of Financial Position shows net financial liabilities of (1,817,838) in 2024 and (828,772) in 2023, and cash and cash equivalents of $803,805 against $1,196,628.
Financial Statements, year ended December 31, 2024 · Statement of Financial Position, PDF page 6
Note 10 shows reserves and reserve funds of $746,351 in 2024 against $875,090 in 2023. The roads reserve is 26,263 against 167,752, and the fire department reserve 159,517 against 181,767.
Financial Statements, year ended December 31, 2024 · Note 10, Accumulated Surplus, (ii) Reserves and reserve funds, PDF page 26
The Statement of Changes in Net Financial Liabilities shows the acquisition of tangible capital assets at (896,320) and an increase in net financial liabilities of (989,066) for 2024.
Financial Statements, year ended December 31, 2024 · Statement of Changes in Net Financial Liabilities, PDF page 8
The 2024 budget presentation says "The municipality is in a good position and is estimated to have $630,666 left in reserves and $227,584 left in Deferred Revenue."
2024 Budget Presentation (2024 Budget Highlights) · page 3, section Reserves
Statement of Operations and Accumulated Surplus (Budget 2024, Actual 2024, Actual 2023): "Cassellholme redevelopment commitment (Note 7)" - (534,224) (45,128).
Municipality of Calvin 2024 Financial Statements · PDF page 7 (printed page 6), Statement of Operations and Accumulated Surplus
Note 15, Subsequent Events: "On June 21, 2025, a severe weather event caused significant flooding ... resulted in estimated costs of approximately $500,000."
Municipality of Calvin 2024 Financial Statements · Note 15 Subsequent Events, PDF page 28
July 30, 2024the date Council adopted the 2024 budget, according to the audited statements
The statements say Council adopted the 2024 budget on July 30, 2024, about seven months into the year (worked out by us). The budget presentation says Council held two special open meetings in June and July and a public meeting on July 25, 2024.
Spending is easier to control when the plan exists before the year begins. A budget that passes in July means the first half of the year runs without a final plan.
You can ask during the public part of a council meeting, by writing to the clerk, or by contacting your councillors. How to reach council.
Speak for Calvin? Send us your answer and we will publish it with this question.
Note 12, Budget, says "The Budget By-law adopted by Council on July 30, 2024 was not prepared on a basis consistent with that used to report actual results."
Financial Statements, year ended December 31, 2024 · Note 12, Budget, PDF page 27
The 2024 budget presentation is headed "Public Meeting July 25th 2024" and says Council had two Special Council Meetings open to the public on June 20th and July 10th to discuss the 2024 Budget.
2024 Budget Presentation (2024 Budget Highlights) · page 1, opening lines
The Treasury page's tax payment questions say the interim tax bill is 50% of last year's tax bill and that both the interim and final bills must be paid on time.
Treasury page · Payment Options, section on interim and final tax bills
+12%town property tax, 2023 to 2024
In 2024, Calvin collected $179K more in its own property tax than in 2023. That is a 12% jump, while prices went up about 2.4%. Only 6 of 42 similar towns raised theirs by more. Almost all of it came from a higher tax rate (up 10% for homes); the value of homes on the tax roll grew only 2.5%.
| Year | Town property tax |
|---|---|
| 2019 | $1.3M |
| 2020 | $1.3M |
| 2021 | $1.4M |
| 2022 | $1.4M |
| 2023 | $1.6M |
| 2024 | $1.7M |
A big one-year jump usually means something changed: a new cost, a service that grew, savings being rebuilt, or a problem from earlier years being paid for now. Residents should be able to see exactly which. Spread across every home, it is about $599 more each year.
You can ask during the public part of a council meeting, by writing to the clerk, or by contacting your councillors. How to reach council.
Speak for Calvin? Send us your answer and we will publish it with this question.
Town property tax: $1,553,450 in 2023, $1,732,647 in 2024.
Ontario Financial Information Return (FIR), 2019 to 2024 · Schedule 10, line 9940 · archived copy
Typical increase among 42 similar Ontario towns: 6.2%. Calvin ranks 7th highest.
Ontario Financial Information Return (FIR), 2024, 42 similar municipalities · Schedule 10, line 9940 · archived copy
Residential tax rate (town share): 1.186% in 2023, 1.300% in 2024. Residential assessment: $57.3M to $58.8M.
Ontario Financial Information Return (FIR), 2019 to 2024 · Schedule 22, residential (RT) · archived copy
Prices (inflation) rose 2.4% over the same year.
$500,000estimated cost of the June 21, 2025 flood response, with a provincial assistance application planned
The 2024 statements report that a severe storm on June 21, 2025 flooded the Municipality, knocked down trees and washed out roads, and led to a state of emergency. Costs were estimated at about $500,000. The Municipality planned to apply to the provincial disaster assistance program to recover eligible costs. At the end of 2024 its cash was $803,805 and its roads reserve $26,263.
If the Province repays only part, or pays late, the Municipality must cover the gap from cash and reserves that were already lower in 2024.
You can ask during the public part of a council meeting, by writing to the clerk, or by contacting your councillors. How to reach council.
Speak for Calvin? Send us your answer and we will publish it with this question.
Note 15, Subsequent Events, says on June 21, 2025 a severe weather event caused significant flooding, fallen trees and road washouts and prompted a state of emergency, with estimated costs of "approximately $500,000", and that the Municipality will apply to the Municipal Disaster Recovery Assistance Program.
Financial Statements, year ended December 31, 2024 · Note 15, Subsequent Events, PDF page 28
The Statement of Financial Position shows cash and cash equivalents of $803,805 at December 31, 2024.
Financial Statements, year ended December 31, 2024 · Statement of Financial Position, PDF page 6
Note 10, Accumulated Surplus, (ii) Reserves and reserve funds: Roads $26,263 at December 31, 2024 (2023: $167,752).
Financial Statements, year ended December 31, 2024 · Note 10, Accumulated Surplus, (ii) Reserves and reserve funds, PDF page 26 (printed page 25)
$200,000accrued liabilities at December 31, 2024, with no explanation in the notes
Accounts payable (money owed to suppliers and others) was $267,169 at the end of 2024, up from $179,558. The notes split it into trade payables of $19,592, accrued payroll of $47,577 and a new line, "Accrued liabilities", of $200,000. In 2023 that line was blank and trade payables were $163,959. The notes do not say what the $200,000 is for.
A round $200,000 owed at year end is about 8% of the year's $2,475,655 of expenses (worked out by us), and the statements do not explain it.
You can ask during the public part of a council meeting, by writing to the clerk, or by contacting your councillors. How to reach council.
Speak for Calvin? Send us your answer and we will publish it with this question.
Note 6, Accounts Payable, lists trade payables of $19,592 (2023 - $163,959), accrued liabilities of 200,000 (2023 - none) and accrued payroll liabilities of 47,577 (2023 - 15,599), totalling $267,169 against $179,558.
Financial Statements, year ended December 31, 2024 · Note 6, Accounts Payable, PDF page 22
Note 14, Contingent Liabilities, gives only a general statement that the Municipality is subject to various claims arising in the normal course of its operations and does not name any amount.
Financial Statements, year ended December 31, 2024 · Note 14, Contingent Liabilities, PDF page 28
$836,852spent on general government in 2024, against a budget of $649,559
In 2024 general government cost $836,852 against a budget of $649,559, and protection to persons and property cost $304,397 against $161,780. Transportation cost $782,855 against $686,961. Government transfers, a revenue, came in at $711,945 against a budget of $367,396. The statements say the budget was not built the same way as the actual results.
Gaps between plan and result show how reliable the budget is. Here the statements themselves say the two are on different bases, so the gaps are not a clean measure of overspending.
You can ask during the public part of a council meeting, by writing to the clerk, or by contacting your councillors. How to reach council.
Speak for Calvin? Send us your answer and we will publish it with this question.
The Statement of Operations lists 2024 budget and actual: General government 649,559 and 836,852; Protection to persons and property 161,780 and 304,397; Transportation 686,961 and 782,855; Government transfers 367,396 and 711,945.
Financial Statements, year ended December 31, 2024 · Statement of Operations and Accumulated Surplus, PDF page 7
Note 12 says the budget was prepared on a modified accrual basis while the standards require a full accrual basis, and "the budget expensed all tangible capital expenses rather than including amortization expense".
Financial Statements, year ended December 31, 2024 · Note 12, Budget, PDF page 27
The budget presentation lists under Expenses "Increase in salaries and benefits", "Increase in insurance premiums as well as extraordinary legal expenses" and "Increase in Board levies and outside agency costs".
2024 Budget Presentation (2024 Budget Highlights) · page 1, section Expenses
−$1.8Mnet financial position, 2024
In 2019, Calvin had $23,556 more in cash and money owed to it than it owed to others. By 2024 it was −$1.8M. About 36% of that change ($655K) is a new accounting rule from 2023: towns must now record the future cost of closing things like a landfill. That is not new spending or borrowing. Even leaving that out, only 1 of 42 similar towns are in a weaker position.
| Year | Net financial position |
|---|---|
| 2019 | $23,556 |
| 2020 | $146K |
| 2021 | $222K |
| 2022 | $277K |
| 2023 | −$829K |
| 2024 | −$1.8M |
This number is one of the clearest signs of whether a town is living within its means. The accounting-rule part is a bill that will come due when the landfill closes, not money already spent. The rest is real borrowing and spending of savings.
You can ask during the public part of a council meeting, by writing to the clerk, or by contacting your councillors. How to reach council.
Speak for Calvin? Send us your answer and we will publish it with this question.
Net financial assets: 2019 $23,556, 2020 $146K, 2021 $222K, 2022 $277K, 2023 −$829K, 2024 −$1.8M.
Ontario Financial Information Return (FIR), 2019 to 2024 · Schedule 70, line 9945 · archived copy
Future landfill and similar closing costs recorded: $655K. Long-term debt: $1.9M. Temporary loans: $0.
Ontario Financial Information Return (FIR), 2019 to 2024 · Schedule 70, lines 2920, 2699, 2099 · archived copy