Mile Two Church Financial Statements
In 2026, a Freedom of Information (FOI) request was made to the Canada Revenue Agency (CRA) seeking access to the financial statements and related financial information of Mile Two Church, formerly Saskatoon Christian Centre.
The purpose of the request was to obtain publicly accessible information concerning the organization’s financial activities, including its reported revenues, expenditures, assets, and other financial information contained within the requested records.
The documents provided below are the records obtained through that FOI process. They are presented here for transparency and to allow members of the public to review the financial information for themselves.
The documents have been reproduced as received, except where information was required to be withheld or redacted under applicable access-to-information legislation. The charity’s T3010 annual returns, including financial statements, for years prior to 2005 are no longer available as they have been destroyed.
Financial review · CRA charity file · BN 107956674 RR0001 · Saskatoon, SK
Mile Two Church: twenty years of financial statements
A review of the charity’s registration records and annual financial statements for fiscal years 2005 to 2025. The organization was called Saskatoon Christian Centre Inc. until March 2018. Its congregation now uses the name Encounter Church.
Summary
For most of these twenty years the church ran a congregation and a K–12 private school (Christian Centre Academy, later renamed Legacy Christian Academy). FY2010 Note 2, p.7 FY2014 Note 1, p.7 Donations fell almost every year from 2008. FY2008 operations, p.1 FY2025 Schedule 1, p.17 All statements Provincial education funding for the school, first reported in FY2013, grew and kept total revenue near $2M until 2023. FY2013 operations, p.5 FY2022 Schedule 1, p.17 FY2023 Schedule 1, p.17
After the 2023–24 school year the church stopped running the school. The statements say a 2023 change to Saskatchewan’s independent-school rules required schools to be separate from religious organizations, and describe Legacy Christian Academy as “closed.” FY2024 Note 1, p.10 FY2025 Note 1, p.10 In practice the school carried on under a new name, Valour Academy Incorporated, as a separate corporation that leases the church’s building. FY2024 Note 15, p.16 CJME, Aug 2026 The FY2025 statements say the church stopped holding its own worship services in March 2025 and rents the building to “unaffiliated entities” for church and school use. FY2025 Note 1, p.10 Yet the congregation appears to have continued under the name Encounter Church, whose website lists Mile Two Church at the charity’s registered address. PA Daily Herald, Aug 2026 Encounter Church site CanadaHelps listing
Since August 2022 the church has been a defendant in a proposed $25 million class action brought by former students. Scharfstein Law CKOM, Jun 2025 The suit alleges abuse at the school and church, and none of the allegations have been proven in court. The financial statements redact the details, but the timing matches. FY2022 Note 16, p.16 Mile Two Church Inc. now has no staff, earns most of its income as a landlord, and is carrying the legal costs. FY2025 Note 12, p.16 FY2025 operations, p.8 The 2025 statements call its liquidity risk significant and mention possibly re-mortgaging the building. FY2025 Note 10, p.15
Along the way the filings show several accounting and governance problems: a large restatement in 2017, FY2017 Note 9, p.12 an unfunded retirement arrangement left off the books, FY2017 Note 7, p.11 and unsecured loans made while the church was short of cash. FY2025 Note 5, p.13
The money over time
Revenue by source, FY2005–2025
Education funding is Saskatchewan Ministry of Education money for the school. “Other” covers tuition, seminars, rent, GST rebates and COVID subsidies booked as revenue.
Surplus or deficit each year
FY2016 shown as restated in 2017. As first reported it was a $73K surplus.
Cash at year end
Cash peaked after the COVID subsidy years, then ran down during the litigation.
Net assets at year end
The dashed point is FY2016 as originally reported, before the building amortization and pension liability were corrected.
Findings
Ordered by significance. Lower-severity items have been left out. Each finding is tagged by where it comes from: From the statements means read directly from the documents, Inference means a reasonable reading that the documents don’t confirm, and Open question means something worth asking about. The small links after each point open the source document at the cited page, and every figure is also listed in the references table.
The building was never depreciated, then $1.96M was written off#
Why it matters. For more than a decade the statements overstated the charity’s assets by nearly $2 million, and the annual audits didn’t flag it. Members, donors and lenders saw a much stronger balance sheet than really existed, which raises doubts about how far the audited figures from those years can be relied on. FY2017 Note 9, p.12 FY2010 Note 2, p.8
- From 2005 to 2016 the policy for buildings was 0% amortization, because “the estimated residual (appraised) value exceeds the original cost.” FY2010 Note 2, p.8 FY2015 Note 2, p.8
- The FY2016 statements switched to a stated 40-year policy, but the building’s book value stayed at $3,032,670. FY2016 Note 2, p.8 FY2016 Note 3, p.10
- In FY2017 the church reported that capital assets were overstated by $1,960,159 due to “omission of amortization expense on its building.” Net assets were restated from $3.43M to $1.15M. FY2017 Note 9, p.12 FY2017 net assets, p.5
- Each year’s audit opinion before this was qualified only for the standard issue that donations can’t be fully verified. The problem surfaced after a change of auditor in 2016. FY2010 audit report, p.2 FY2016 audit report, p.2
A $600K retirement arrangement for two former employees, first left off the books#
Why it matters. $600,000 is a large commitment for a charity whose donations were falling, and leaving it off the statements hid it from members and donors. Payments to individuals out of charitable funds are expected to be reasonable, properly approved and disclosed, and this one was missing from the books when it was made. FY2017 Note 9, p.12 FY2016 Note 9, p.12
- The church agreed to pay a former employee $36K a year for ten years ($360K, starting FY2016) and another $24K a year ($240K, starting FY2017). No pension plan or fund backed these payments. FY2016 Note 9, p.12 FY2017 Note 7, p.11
- The FY2016 statements left out the $324K liability. It was added in the 2017 restatement. FY2017 Note 9, p.12
- The agreements were made while donations were falling and unrestricted net assets were already negative (−$336K restated at July 2016). FY2017 financial position, p.13
- Names are redacted. The size of the housing allowances in earlier years suggests the recipients were pastors, but the documents don’t say. FY2009 operations, p.5 FY2017 Note 7, p.11
Payments under the two retirement agreements
The first agreement’s payments stopped in FY2023 and the board cancelled the remaining $102K in FY2024. The second was paid faster than scheduled and finished in FY2025.
A $25 million class action by former students#
Why it matters. This lawsuit is the largest risk to the charity’s future. The claim is roughly twenty times the charity’s net assets ($1.23M at July 2025), legal costs are already about $500,000 with only a quarter reimbursed, and because the note is redacted, readers of the statements can’t see any of this. CKOM, Jun 2025 FY2025 net assets, p.6 FY2025 Note 11, p.16
- The FY2022 statements add a note titled “Subsequent events: contingent loss indeterminable.” Its text is blacked out in every year it appears, and later years refer to “lawsuits,” plural. FY2022 Note 16, p.16 FY2025 Note 11, p.15
- The public record fills the gap. On August 8, 2022, eight days after the FY2022 year end, former students filed a proposed class action against Mile Two Church Inc. and a number of individuals. It covers former students of the school and minors who attended the church from 1982 on, and alleges physical, sexual, emotional and spiritual abuse. None of the allegations have been proven in court. Scharfstein Law CKOM, Jun 2025
- The Government of Saskatchewan was added as a defendant in December 2022. On June 3, 2025 a Court of King’s Bench judge stayed the action as an abuse of process, over late disclosure of settlements with three individual defendants. In August 2026 the Court of Appeal set that ruling aside, and a certification hearing is expected in early 2027. Scharfstein Law CKOM, Jun 2025 CJME, Aug 2026
- The pension note cross-references the lawsuit note, and the current portion of the pension liability dropped to zero in FY2022. Payments under the first retirement agreement then mostly stopped, and in FY2024 the board cancelled the remaining $102K. The statements don’t explain how the lawsuit affects the pension. FY2022 Note 10, p.14 FY2023 Note 9, p.14 FY2024 Note 9, p.14
- Legal fees were $133K (FY2023), $132K (FY2024) and $234K (FY2025). The insurer has reimbursed about 25% of submitted fees. Management believes the policy should cover up to $2M. The statements make no provision for any damages; the outcome is described as indeterminable. FY2023 operations, p.8 FY2025 operations, p.8 FY2025 Note 11, p.16
Legal fees and insurance recoveries
FY2024 uses the figure as recategorized in the FY2025 statements ($131,629; first reported as $113,514).
The school and the congregation both continued under new names#
Why it matters. If the school and congregation carry on under new names while the entity being sued keeps only the building and the legal bills, that affects what the plaintiffs could recover and how transparent the charity is with CRA and its donors. Describing the tenants as “unaffiliated” may not tell the whole story. FY2025 Note 1, p.10 PA Daily Herald, Aug 2026
- The FY2025 statements say Mile Two Church “ceased holding regular worship services” in March 2025 and now rents its building “for church and school services to unaffiliated entities.” Its receivables are due from the two entities occupying the building. FY2025 Note 1, p.10 FY2025 Note 10, p.14
- Public sources show both activities carried on. The school continues as Valour Academy. The congregation uses the name Encounter Church, and news coverage in August 2026 called it Mile Two’s current name. Encounter Church’s website lists “Mile Two Church, 102 Pinehouse Drive,” which is the charity’s registered address, and the charity’s legal name with CRA is still Mile Two Church Inc. PA Daily Herald, Aug 2026 CJME, Aug 2026 Encounter Church site CanadaHelps listing
- That leaves a question the statements don’t answer. If Encounter Church is the same congregation, possibly even the same legal entity, it is hard to square with the description of the church’s tenants as “unaffiliated.” FY2025 Note 1, p.10
- The overall pattern is that Mile Two Church Inc., the defendant in the class action, keeps the building and the legal costs, while the school and the congregation operate under new names. The documents give no reason for the changes; the school’s restructuring is attributed to a 2023 provincial rule. Anyone assessing what the charity could pay toward a judgment would want to understand these relationships. FY2025 Note 1, p.10 FY2025 Note 12, p.16 Scharfstein Law
- The redacted second borrower in finding 5 ($51,442) may well be the other tenant, but the documents don’t confirm this. FY2025 Note 5, p.13 FY2025 Note 10, p.14
Unsecured loans made while short of cash#
Why it matters. The charity lent out three times its cash on hand, unsecured and with no repayment schedule, to its successor school and an unnamed borrower, while warning that it might struggle to meet its own obligations. That puts charitable assets at risk and may not satisfy CRA’s rules on resources going to organizations that aren’t qualified donees. FY2025 Note 5, p.13 FY2025 Note 3, p.12 FY2025 Note 10, p.15
- At July 31, 2025 the church held $102,058 in loans receivable: $50,616 to Valour Academy Incorporated and $51,442 to a borrower whose name is redacted. Both are unsecured at 4.5%, with no principal repayment schedule. FY2025 Note 5, p.13
- At the same date the church had $33K in cash and described its liquidity risk as significant. FY2025 Note 3, p.12 FY2025 Note 10, p.15
- Valour Academy is the church’s former school operating under a new name. The FY2024 statements say the church “does not manage or control Valour Academy in any capacity outside of being a landlord.” Yet Valour advanced the church $18,345 in FY2024, and the church lent Valour $50,616 the following year. FY2024 Note 15, p.16 FY2024 cash flows, p.9 FY2025 Note 5, p.13 CJME, Aug 2026
- The statements describe the school as “closed” and Valour as “a new corporation,” and they don’t mention that one succeeded the other. Given the money moving in both directions, readers may want to know how independent the two really are. FY2024 Note 1, p.10 FY2024 Note 15, p.16
- Loans from a registered charity to organizations that are not qualified donees can raise CRA compliance questions. Who the second borrower is matters here. FY2025 Note 5, p.13
COVID wage subsidies arrived in the strongest years#
Why it matters. Wage subsidies were public money for employers whose revenue had dropped. The church’s two best financial years coincide with the subsidy. It may well have qualified, but this is exactly the kind of claim an auditor or CRA would ask to see the monthly calculations for. FY2021 Note 12, p.14 FY2021 operations, p.7
- The church received $144,943 (FY2020), $246,494 (FY2021) and $24,395 (FY2022) in wage subsidies, plus a $60K CEBA loan with $20K forgiven. FY2020 Note 12, p.13 FY2021 Notes 8 & 12, pp.13–14 FY2022 Note 14, p.15
- FY2020 and FY2021 were its two largest surpluses in twenty years ($304K and $407K), and cash rose from $192K to $906K. FY2020 operations, p.6 FY2021 operations, p.7 FY2021 cash flows, p.8
- Revenue excluding subsidies grew from FY2019 to FY2021. That doesn’t show ineligibility: the wage subsidy tested month-by-month revenue drops, and charities could leave government funding out of the calculation. It is a reasonable thing to ask about. FY2020 operations, p.5 FY2021 Schedule 1, p.16
Donation figures that don’t reconcile in 2014 and 2015#
Why it matters. Donations are already the least verifiable number in these statements; every audit opinion was qualified on them. When the supporting notes don’t tie out, about $100,000 of reported donations can’t be traced, which weakens confidence in the charity’s most important revenue line. FY2015 Note 8, p.11 FY2014 Note 8, p.11 FY2015 audit report, p.2
- FY2015. Reported donations ($1,438,156) include $178,483 described as a decrease in deferred donations. The deferred donations balance actually fell by only $88,478 ($93,167 to $4,689). About $90,000 is unexplained. FY2015 Note 8, p.11 FY2015 Note 5, p.9
- FY2014. The donations note doesn’t add up: $1,337,056 received plus $3,446 equals $1,340,502, but the note reports $1,350,502, a $10,000 gap. FY2014 Note 8, p.11
Website hosting paid to a director’s company#
Why it matters. A charity can pay a director’s business for services if the price is fair and the arrangement is properly approved, but donors and regulators expect such payments to be justified. About $13,000 a year is high for hosting a church and school website. FY2022 Note 12, p.14 FY2023 Note 11, p.15
- The church paid a company, whose name is redacted, $13,137 in FY2022 and $13,653 in FY2023 for website hosting. The same company was paid $13,320 in FY2021, before it became a related party. FY2022 Note 12, p.14 FY2023 Note 11, p.15
- The company became a related party in FY2022 “when the owner became a director.” By the FY2023 statements the owner had resigned from the board. FY2022 Note 12, p.14 FY2023 Note 11, p.15
- Hosting made up about a fifth of the church’s “Office and computers” costs ($70,092 in FY2023). FY2023 operations, p.7
- The statements say the fees were set at the amount “agreed to by the related parties.” They don’t say whether other quotes were obtained or how the board approved the arrangement. FY2023 Note 11, p.15
Timeline
- Oct 1977Incorporated as Saskatoon Christian Centre under Saskatchewan’s Societies Act.
- Mar 1978Registered as a charity by Revenue Canada.
- Mar 2008Struck off the corporate register for not filing; later restored.
- Oct 2010City Centre Church property transferred to an affiliated charity.
- FY2016Auditor changes. First retirement agreement ($360K) begins.
- FY2017Restatement: building amortization ($1.96M) and pension liability ($324K) recorded. Second retirement agreement ($240K).
- Mar 2018Renamed Mile Two Church Inc.
- FY2020–22COVID wage subsidies of about $416K plus a CEBA loan.
- Jul 2022FY2022 statements add a redacted “contingent loss” note.
- Aug 8, 2022Former students file a proposed $25M class action against Mile Two Church Inc. and individuals. The allegations are unproven.
- Dec 2022The Government of Saskatchewan is added as a defendant.
- FY2024Board cancels remaining $102K of the first pension agreement. Last school year the church runs Legacy Christian Academy.
- FY2025The school continues as Valour Academy Incorporated, a separate corporation leasing the church’s building.
- Mar 2025The statements say Mile Two Church stops holding its own services and rents the building to “unaffiliated” church and school tenants.
- Jun 3, 2025The class action is stayed as an abuse of process. The plaintiffs appeal.
- 2025–26The congregation takes the name Encounter Church. June 2025 news still says “Mile Two”; August 2026 news says “Encounter.” The exact date isn’t public in the sources checked.
- Aug 2026The Court of Appeal reinstates the class action. A certification hearing is expected in early 2027.
Year-by-year figures
Show the data table
| FY | Donations | Education funding | Total revenue | Surplus / (deficit) | Net assets | Cash |
|---|---|---|---|---|---|---|
| 2005 | $2,057,861 | – | $2,726,430 | $263,694 | – | $301,759 |
| 2006 | $2,039,103 | – | $2,705,051 | $198,051 | $2,562,726 | $123,753 |
| 2007 | $2,058,948 | – | $2,661,441 | $66,038 | $2,628,764 | $137,374 |
| 2008 | $2,168,196 | – | $2,771,487 | $102,994 | $2,731,758 | $222,300 |
| 2009 | $2,014,727 | – | $2,584,126 | $227,961 | $2,959,719 | $343,184 |
| 2010 | $1,845,250 | – | $2,586,404 | $104,612 | $3,064,331 | $220,749 |
| 2011 | $1,556,344 | – | $2,063,782 | $74,529 | $3,138,860 | $260,281 |
| 2012 | $1,406,833 | – | $1,837,065 | −$6,851 | $3,132,009 | $247,672 |
| 2013 | $1,512,559 | $427,704 | $2,238,316 | $159,594 | $3,291,603 | $289,239 |
| 2014 | $1,350,502 | $431,420 | $2,064,757 | $15,092 | $3,306,695 | $199,074 |
| 2015 | $1,438,156 | $440,740 | $2,179,424 | $54,466 | $3,361,161 | $99,105 |
| 2016 (restated) | $1,212,585 | $456,520 | $1,916,393 | −$295,297 | $1,150,393 | $55,852 |
| 2017 | $1,135,167 | $384,650 | $1,730,350 | −$83,388 | $1,067,005 | $85,210 |
| 2018 | $988,756 | $445,369 | $1,694,683 | $10,597 | $1,077,602 | $172,916 |
| 2019 | $926,970 | $614,218 | $1,899,806 | $57,030 | $1,134,632 | $192,421 |
| 2020 | $892,988 | $736,175 | $1,981,091 | $303,641 | $1,438,273 | $394,697 |
| 2021 | $945,843 | $840,736 | $2,445,138 | $407,271 | $1,845,544 | $906,012 |
| 2022 | $764,301 | $983,060 | $2,215,519 | −$26,258 | $1,819,286 | $802,866 |
| 2023 | $564,814 | $915,720 | $1,933,791 | −$290,668 | $1,528,618 | $533,223 |
| 2024 | $457,065 | $758,482 | $1,551,459 | −$46,904 | $1,481,714 | $412,243 |
| 2025 | $259,933 | – | $434,847 | −$253,487 | $1,228,227 | $33,101 |
References
Where each figure and detail comes from. All 24 CRA documents are published at legacyofabuse.com/documents. Source links open the PDF, and location links open it at the cited page (page numbers are PDF pages, not the printed page numbers). Notes are numbered as in that year’s statements.
| Detail | Figure | Source | Location |
|---|---|---|---|
| Overview | |||
| Incorporated October 17, 1977 | — | FY2010 financial statements | Note 1, p.7 |
| Registered as a charity, March 1978 | — | Notification of registration | pp.1–2 |
| Original application for registration | — | Application for registration | p.1 |
| Struck off the corporate register March 15, 2008; restored | — | Government documents | p.3 |
| Renamed Mile Two Church Inc., March 12, 2018 | — | FY2018 financial statements | Note 1, p.8 |
| Education funding first reported | $427,704 | FY2013 financial statements | Statement of operations, p.5 |
| Revenue, surplus, net assets, cash | |||
| Year-by-year donations, revenue, surplus, net assets and cash (charts and data table) | various | All 21 years of financial statements | Statement of operations and statement of financial position in each year. FY2005 from the FY2006 comparatives; FY2016 as restated in FY2017 |
| Donations peak, FY2008 | $2,168,196 | FY2008 financial statements | Statement of operations, p.1 |
| Donations, FY2025 | $259,933 | FY2025 financial statements | Schedule 1, p.17 |
| Cash, FY2021 → FY2025 | $906,012 → $33,101 | FY2021 financial statements FY2025 financial statements |
Cash flow statement, p.8 Note 3, p.12 |
| Finding 1: building depreciation | |||
| 0% building amortization policy (FY2005–2015) | 0% | FY2010 financial statements | Note 2, p.8 (same wording each year to FY2015) |
| 40-year policy stated; building book value unchanged | $3,032,670 | FY2016 financial statements | Note 2, p.8 Note 3, p.10 |
| Auditor change | — | FY2016 financial statements | Auditor's report, Other Matter, p.2 |
| Capital assets overstated (prior period adjustment) | $1,960,159 | FY2017 financial statements | Note 9, p.12 |
| Net assets restated | $3,434,552 → $1,150,393 | FY2017 financial statements | Statement of changes in net assets, p.5 Note 9, p.12 |
| Finding 2: retirement agreements | |||
| Retirement allowance commitment | $60,000/yr | FY2016 financial statements | Note 9 (Commitments), p.12 |
| Pension liability omitted from FY2016 | $324,000 | FY2017 financial statements | Note 9, p.12 |
| First and second agreements | $360,000; $240,000 | FY2017 financial statements | Note 7, p.11 |
| Unrestricted deficit at July 31, 2016 (restated) | −$335,722 | FY2017 financial statements | Statement of financial position, p.13 |
| Second agreement paid $48K; current portion cross-referenced to the lawsuit note | $48,000 | FY2022 financial statements | Note 10, p.14 |
| Payments cut to $6K and $2K | $6,000; $2,000 | FY2023 financial statements | Note 9, p.14 |
| Board cancels remainder of first agreement | $102,000 | FY2024 financial statements | Note 9, p.14 Statement of operations, p.8 |
| Second agreement paid off | $24,000 | FY2025 financial statements | Note 9, p.14 |
| Finding 3: class action | |||
| Redacted contingent-loss note | — | FY2022 financial statements FY2023 financial statements FY2024 financial statements FY2025 financial statements |
Note 16, p.16 Note 15, p.16 Note 13, p.16 Note 11, pp.15–16 |
| Legal fees and insurance recovery, FY2023 | $133,240; $33,310 | FY2023 financial statements | Statement of operations, p.8 |
| Legal fees and insurance recovery, FY2024 | $131,629 (first reported $113,514); $40,599 | FY2025 financial statements FY2024 financial statements |
Statement of operations, p.8 Statement of operations, p.8 |
| Legal fees and insurance recovery, FY2025 | $233,638; $39,775 | FY2025 financial statements | Statement of operations, p.8 |
| Insurer reimbursing 25%; $2M policy limit | — | FY2025 financial statements | Note 11, p.16 |
| Class action filed Aug 8, 2022; class from 1982; Saskatchewan added Dec 12, 2022 | — | Plaintiffs' counsel (Scharfstein Law) | Class action page |
| $25M claim; stayed June 3, 2025 | $25M | CKOM, June 11, 2025 | News article |
| Court of Appeal reinstates the action; certification hearing expected early 2027 | — | CJME, Aug 26, 2026 | News article |
| Finding 4: new names | |||
| School "closed"; 2023 independent-school rule | — | FY2024 financial statements FY2025 financial statements |
Note 1, p.10 Note 1, p.10 |
| Worship ceased March 2025; building rented to "unaffiliated entities" | — | FY2025 financial statements | Note 1, p.10 |
| Receivables from the two tenants; no employees on payroll | — | FY2025 financial statements | Note 10, p.14 Note 12, p.16 |
| School now Valour Academy; church "currently called Encounter Church" | — | Prince Albert Daily Herald, Aug 29, 2026 | News article (also CJME, Aug 26, 2026, and the review's author) |
| Encounter Church website lists Mile Two Church, 102 Pinehouse Drive | — | Encounter Church website | Page footer |
| CRA legal name still Mile Two Church Inc., same address | — | CanadaHelps charity listing | Charity profile |
| Finding 5: loans | |||
| Loans receivable: Valour Academy and a redacted borrower | $50,616; $51,442 (total $102,058) | FY2025 financial statements | Note 5, p.13 |
| Liquidity risk significant; possible re-mortgage | — | FY2025 financial statements | Note 10, p.15 |
| Advance from Valour Academy | $18,345 | FY2024 financial statements | Statement of financial position, p.5 Cash flow statement, p.9 |
| "Does not manage or control Valour Academy" | — | FY2024 financial statements | Note 15, p.16 |
| Finding 6: COVID subsidies | |||
| Wage subsidy, FY2020 | $134,748 (plus $10,195 other subsidy) | FY2020 financial statements | Note 12, p.13 Statement of operations, p.5 |
| Wage subsidy FY2021; FY2020 total; CEBA loan | $246,494; $144,943; $60,000 | FY2021 financial statements | Note 8, p.13 Note 12, p.14 |
| Wage subsidy, FY2022 | $24,395 | FY2022 financial statements | Note 14, p.15 |
| Surpluses, FY2020 and FY2021 | $303,641; $407,271 | FY2020 financial statements FY2021 financial statements |
Statement of operations, p.6 Statement of operations, p.7 |
| Finding 7: donation reconciliation | |||
| FY2015 deferred-donation decrease claimed vs actual balances | $178,483 vs $93,167 → $4,689 | FY2015 financial statements | Note 8, p.11 Note 5, p.9 |
| FY2014 donations note doesn't add up | $1,337,056 + $3,446 ≠ $1,350,502 | FY2014 financial statements | Note 8, p.11 |
| Finding 8: website hosting | |||
| Website hosting paid to a company owned by a director; became a related party in FY2022 | $13,137 (FY2021: $13,320); $777 payable | FY2022 financial statements | Note 12, p.14 |
| Website hosting paid to the same company; owner had resigned as a director | $13,653; $1,687 payable | FY2023 financial statements | Note 11, p.15 |
| Office and computers expense | $70,092 (FY2022: $69,914) | FY2023 financial statements | Statement of operations, p.7 |
About this review. It is based on redacted copies of CRA charity records. Several statements were scanned images and were read with OCR, with key figures checked against the page images. Names, the lawsuit note and some balances are redacted. Findings marked as inferences are not confirmed by the documents. Details from outside the filings are marked as such: that Valour Academy is the same school under a new name, the congregation’s use of the name Encounter Church, and the class action, which is a matter of public court and news record. The class action’s allegations have not been proven in court. This is an analytical summary, not an audit or legal advice.
Sources: CRA notification of registration (1978), registration application, Saskatchewan corporate records, and audited (or, for FY2005, management) financial statements for fiscal years ending July 31, 2005–2025, all published at legacyofabuse.com/documents. Lawsuit and name details: plaintiffs’ counsel class action page, CKOM, June 2025, CJME, August 2026, Prince Albert Daily Herald, August 2026, Encounter Church website, CanadaHelps charity listing.
Join the class-action lawsuit
Scharfstein LLP are representing the claimants
The Statement of Claim was issued on August 8, 2022. The next step will be collecting information, and certification of the claim as a class action on behalf of all minors who attended Legacy Christian Academy, Christian Centre Academy, Saskatoon Christian Centre, and/or Mile Two Church from 1982 to present.