Note: DEFERRED REVENUE: CLA uses deferred accounting. To show donors this information on a consistent basis, Ci adjusts for these deferred revenues. This affected revenue by ($216k) in F2023, $475k in F2022, and $59k in F2021. AMORTIZATION: Ci removed amortization from program, administrative, and fundraising costs on a pro-rata basis. UNREALIZED GAIN (LOSS): Ci included unrealized gains (losses) on investments in investment income. This affected revenue by $64k in F2023, $37k in F2022, and $126k in F2021. LINE-ITEM COSTING: CLA uses line-item costing without allocating spending by activity. Ci used the charity’s T3010 filing with the CRA to determine program, administrative, and fundraising costs. The charity’s T3010 expenses did not match the expenses on the charity’s audited financial statement. To adjust for this difference, Ci added $185k to program costs in F2023 and $45k to program costs in F2022.

The following comments were added to a previous profile update. New comments may be forthcoming.

CLA paid labour reimbursements to provincial lung associations which created the inflated labour numbers, which has caused the average per employee calculation to be misleading given the reporting done on the T3010.

For over 100 years, The Canadian Lung Association has been dedicated to its mission of promoting and improving lung health for all Canadians. The Canadian Lung Association is a non-profit and volunteer-based health charity that depends on donations from the public to support lung health research, education, prevention and advocacy. The charity’s activities touch on a variety of lung-related health issues including tobacco cessation, lung cancer, sleep apnea and chronic diseases like asthma and chronic obstructive pulmonary disease (COPD), as well as infectious diseases like TB, flu and pneumonia. The charity estimates that 1 in 5 Canadians suffer from breathing difficulties.

The Canadian Lung Association is a federation of ten provincial Lung Associations and a national office, which are all separately incorporated. The national office delivers high-quality online lung health information, leads national advocacy efforts and manages a national research program. In partnership with our medical sections, the Canadian Thoracic Society and the Canadian Respiratory Health Professionals, The Lung Association developed a national campaign to bolster and elevate respiratory research in Canada. The Breathing As One campaign aims to raise $10 million over the next five years to enable our research strategy.

In addition, the provincial Lung Associations are responsible for direct fundraising, programs and services. The national office funds research and, through its two medical professional societies – The Canadian Thoracic Society and the Canadian Respiratory Health Professionals – provides educational and training opportunities for doctors and health professionals to increase their knowledge and skills in treating lung diseases. The Canadian Thoracic Society also produces clinical practice guidelines so that health professionals can provide optimal treatment and care to Canadians with respiratory disease.