Appendix
CEC 2026 Budget Comparison
Detailed financial budget comparing 2025 actuals to the 2026 proposed budget for the CEC.
2026 Total Budgeted Income: $461,407.712026 Total Budgeted Expenses: $448,266.93
Income
Federal Funding
| Account | 2025 Actuals | 2026 Budget |
|---|---|---|
| 4840 · NSERC | 0.00 | 0.00 |
| 4845 · Canada Summer Jobs | 5,413.00 | 5,482.50 |
| Total Federal Funding | 5,413.00 | 5,482.50 |
Grant Funding
| Account | 2025 Actuals | 2026 Budget |
|---|---|---|
| 4519 · Municipal Grant Funding | ||
| 4526 · District of Oak Bay | 1,500.00 | 1,500.00 |
| 4525 · Town of View Royal | 2,000.00 | 2,000.00 |
| 4524 · District of Metchosin | 575.00 | 575.00 |
| 4523 · District of Central Saanich | 1,000.00 | 1,000.00 |
| 4520 · City of Victoria (Fun) | 13,625.00 | 25,000.00 |
| 4521 · Town of Sidney | 500.00 | 500.00 |
| 4522 · City of Colwood | 900.00 | 900.00 |
| 4535 · Provincial Grant Funding | ||
| 4540 · Direct Charitable Access/Gaming | 39,000.00 | 39,000.00 |
| 4545 · Training Grant | 538.38 | 0.00 |
| 4500 · Capital Regional District (Fun) | 3,521.00 | 5,000.00 |
| 4600 · Misc. Funders | 3,068.75 | 30,000.00 |
| 4640 · Van City | 500.00 | 500.00 |
| 4650 · Telus Friendly | 5,000.00 | 10,000.00 |
| 4655 · TD Friends of the Environment | 10,700.00 | 10,000.00 |
| 4660 · Victoria Foundation | 65,518.00 | 85,000.00 |
| 4670 · First West Foundation | 7,500.00 | 0.00 |
| 4674 · Ecclesiastical Insurance | 0.00 | 0.00 |
| 4675 · Rotary Fund | 0.00 | 0.00 |
| 4677 · Eco Canada | 12,380.00 | 15,314.30 |
| Grant Funding - Other | 0.00 | 0.00 |
| Total Grant Funding | 167,826.13 | 226,289.30 |
Fundraising and Donations
| Account | 2025 Actuals | 2026 Budget |
|---|---|---|
| 4710 · Memberships VCCES | 4,969.78 | 7,500.00 |
| 4780 · Donations | 11,469.81 | 11,000.00 |
| 4790 · Corporate/Organiz Donations | 6,295.02 | 2,500.00 |
| 4795 · Family Foundations | 12,500.00 | 5,000.00 |
| 4800 · Plant Sale | 7,265.45 | 9,000.00 |
| 4805 · Seedy Saturday | 6,116.04 | 8,000.00 |
| Total Fundraising and Donations | 48,616.10 | 43,000.00 |
Operations
| Account | 2025 Actuals | 2026 Budget |
|---|---|---|
| 4718 · Capital Regional District (Op) | 115,604.31 | 104,065.91 |
| 4719 · City of Victoria (Op) | 8,150.00 | 8,250.00 |
| 4720 · Child and Youth Program Income | 16,256.00 | 16,000.00 |
| 4725 · Public Community Workshops | 13,446.29 | 13,000.00 |
| 4726 · Private Community Workshops | 13,603.10 | 16,000.00 |
| 4727 · Allotment Garden Fees | 4,275.00 | 4,275.00 |
| 4728 · Composting Toilets | 250.00 | 0.00 |
| 4810 · Outreach Funding | 0.00 | 0.00 |
| Total Operations | 171,584.70 | 161,590.91 |
Miscellaneous Income
| Account | 2025 Actuals | 2026 Budget |
|---|---|---|
| 4910 · Interest Income | 8,056.76 | 4,000.00 |
| 4920 · PST Commission | 76.28 | 60.00 |
| 4925 · GST Refunds | 0.00 | 350.00 |
| Total Miscellaneous Income | 8,133.04 | 4,410.00 |
Social Enterprise
| Account | 2025 Actuals | 2026 Budget |
|---|---|---|
| 4160 · Compost Accessories | 1,160.24 | 1,200.00 |
| 4200 · Compost Bins | 9,781.53 | 10,000.00 |
| 4240 · Miscellaneous | 3,963.78 | 5,500.00 |
| 4280 · Plants & Seeds | 1,570.15 | 1,600.00 |
| 4290 · Farm Stand Food | 2,296.90 | 2,300.00 |
| 4299 · Shipping Revenue | 33.03 | 35.00 |
| Total Retail Sales | 18,805.63 | 20,635.00 |
| Total Income | 420,378.60 | 461,407.71 |
Page 241–242
Cost of Goods Sold
| Account | 2025 Actuals | 2026 Budget |
|---|---|---|
| 5160 · Compost Accessories (COGS) | 1,084.20 | 750.00 |
| 5200 · Compost Bins (COGS) | 8,609.91 | 10,000.00 |
| 5240 · Miscellaneous (COGS) | 5,843.13 | 3,500.00 |
| 5280 · Plants & Seeds (COGS) | 717.75 | 750.00 |
| Total COGS | 16,254.99 | 15,000.00 |
| Gross Profit | 404,123.61 | 446,407.71 |
Page 241–242
Expense
Program Expenses
| Account | 2025 Actuals | 2026 Budget |
|---|---|---|
| 5640 · Automobile | 4,254.39 | 4,500.00 |
| 5690 · Community Outreach | 216.33 | 750.00 |
| 5725 · Urban Gardens | 18,509.88 | 20,870.00 |
| 5740 · Educational Materials | 171.09 | 175.00 |
| 5750 · Plant Sale | 1,056.47 | 1,500.00 |
| 5760 · Public Workshop Expense | 3,340.87 | 3,300.00 |
| 5825 · Healing City Soils | 6,839.31 | 10,000.00 |
| 5855 · Child and Youth Program Expense | 2,332.79 | 950.00 |
| 5880 · Travel - Staff & Volunteer | 323.90 | 330.00 |
| Total Program Expenses | 37,045.03 | 42,375.00 |
Admin Expenses
| Account | 2025 Actuals | 2026 Budget |
|---|---|---|
| 5610 · Accounting & Legal | 4,993.30 | 2,750.00 |
| 5620 · Advertising | 772.26 | 750.00 |
| 5650 · Bank Charges & Interest | 549.40 | 300.00 |
| 5655 · Governance Expenses | 382.39 | 100.00 |
| 5660 · Bookkeeping Services | 5,668.00 | 6,200.00 |
| 5670 · Cash Over/Short | (23.46) | 0.00 |
| 5680 · Communications | 1,295.68 | 2,012.21 |
| 5700 · Consultants | 4,270.84 | 9,000.00 |
| 5710 · Courier & Postage | 37.67 | 50.00 |
| 5720 · Payment Platform Fees | 2,370.30 | 2,500.00 |
| 5770 · Insurance | 6,796.00 | 6,796.00 |
| 5790 · Internet & Telephone | 1,523.64 | 1,692.77 |
| 5800 · Newsletter | 1,368.29 | 1,400.00 |
| 5810 · Office Supplies | 1,305.10 | 1,300.00 |
| 5820 · Organizational Fees/Memberships | 778.55 | 552.50 |
| 5835 · Relationship-Building | 84.77 | 100.00 |
| 5840 · Repair & Maintenance | 3,776.72 | 6,800.00 |
| 5850 · Security | 1,544.73 | 365.40 |
| 5851 · Services Purchased | 1,262.50 | 1,000.00 |
| 5860 · Staff & Volunteer Development | 1,325.99 | 1,500.00 |
| 5890 · Utilities | 1,132.08 | 1,350.00 |
| 5900 · Volunteer, Staff, Donor Recog. | 1,761.59 | 3,000.00 |
| 5920 · Website | 561.90 | 750.00 |
| Total Admin Expenses | 43,538.24 | 50,268.88 |
Payroll Expenses
| Account | 2025 Actuals | 2026 Budget |
|---|---|---|
| 5520 · Wages & Salaries | 268,366.09 | 297,763.44 |
| 5530 · Benefits | 7,346.23 | 7,672.92 |
| 5540 · WCB Expense | 847.06 | 961.42 |
| 5550 · CPP Expense | 16,077.24 | 19,068.13 |
| 5560 · EI Expense | 6,663.69 | 7,447.79 |
| 5570 · Vacation Pay Expense | 22,147.25 | 22,709.36 |
| Total Payroll Expenses | 321,447.56 | 355,623.06 |
| Total Expense | 402,030.83 | 448,266.93 |
| Net Income | 2,092.78 | (1,859.22) |
Page 241–242
Extracted from: 2026 04 14 Committee of the Whole Meeting - Agenda - Pdf(471 pages total)