Quest University Deprived of Its Birthright

Quest Scenic Photo

Located in Squamish, B.C., Quest University Canada (“Quest”) is one of the few private, secular universities in Canada.

Since opening in 2007, Quest has welcomed about 500 students annually from 40 countries around the world. For a pricey $35,000 per year, Quest offers an under-graduate education in Liberal Arts. In the Macleans Survey of Student Engagement, Quest has repeatedly come out on top. But now, Quest is in deep trouble.

In January of 2020, Quest went into creditor protection. At the end of October after months of trying to solve its financial woes, Quest's Board of Governors sought court approval to sell the entire university in large part so it can pay a $25 million loan to Vanchorverve Foundation (“Vanchorverve”), a registered charity run by Blake Bromley, a Vancouver lawyer.

According to agreements with Squamish (an MOU and a Covenant) more than 20 years ago, Quest should have benefitted from the development of 240 acres of land that was purchased for $1.7 million and re-zoned specifically for the university. That was Quest’s birthright but Quest didn't get it. Now, on that very same land there are 350 residential lots and homes worth nearly $400 million and yet Quest is in creditor protection, deprived of it birthright in terms of land and millions of dollars in tax-receipted donations.

Over the same years that amounts owing to The Bromley Charities have brought Quest to its knees, these same Bromley Charities and related entities have benefitted substantially from land sales, lease payments, the sale of a student residence, fees, commission, royalty income, naming rights to Quest, interest on loans, and more. On a gross basis, these benefits look to total well beyond $100 million over roughly 15 years.

Not only Quest didn’t receive the donations and economic benefits that were its due, but furthermore, Quest ended up saddled with high interest loans from a daisy chain of The Bromley Charities. First Global Charity Fund, then Foundation For Public Good, then CHIMP Foundation, and finally Vanchorverve. These charities were obligated to make gifts, not high interest loans. The loans were secured by a mortgage on Quest’s main campus. Since that mortgage is now in default, The Bromley Charities can now profit from Quest’s demise to the tune of tens of millions of dollars.

To read more, click here.

Posted at 05:00 PM | | Comments (0)

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01/12/2021

Fortius Sport & Health Centre, Burnaby: Massive Tax Fraud Scam

Sent January 15, 2021:

Appendices:

  1. Fortius Sport & Health Centre, Assessed Value: $15.7 Million
  2. Fortius Foundation: Tax-receipted donations & Gifts for $106 Million
  3. Correspondence with Fortius Foundation RE: $74.7 Million Gift 
  4. Loans to Fortius Foundation from The Bromley Charities Loans
  5. Fortius Foundation Disbursements for $73.5 Million (2008-2019
  6. Imladris Foundation Interest Charged to Fortius Foundation: $9.6 Million (2010-2018)
  7. Road-tripping Between The Bromley Charities: $265 Million
  8. Chimping: Gifts to 2,000 Canadian Charities for $19 or Less
  9. Gifts from Imladris Foundation for $37 Million
  10. Tax Returns Showing Gifts for $74.7 Million, $29.3 Million & $17.9 Million
  11. Fortius Foundation Financial Statements (2008-2019)
  12. Financial Statements for New Dimensions & Imladris Foundation (2008-2019)
  13. Financial Statements for Foundation For Public Good & Delicate Balance Foundation
  14. Errors in Tax Returns for The Bromley Charities in CRA's Online Database
  15. Evidence of Foreign Funds

Posted at 05:00 PM | | Comments (0)

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11/09/2020

Financial Statements & Tax Returns for The Bromley Charities

  1. Association for the Advancement of Scholarship
  2. Almoner Foundation
  3. C&R Foundation
  4. Canadian Education Forum
  5. Charitable Impact Foundation ("CHIMP")
  6. Delicate Balance
  7. Eden Glen Foundation
  8. Foundation For Public Good
  9. HSEF Renaissance Academy
  10. Howe Sound Samaritans
  11. Global Charity Fund
  12. Loyalty Foundation
  13. Prescient Foundation
  14. Quest University Canada Foundation
  15. QUC Residents Housing Foundation
  16. Sea to Sky Foundation
  17. Stewart & Marilyn Blusson Foundation
  18. Theanon Foundation
  19. Timothy Foundation

Also:

Posted at 04:00 PM | | Comments (0)

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10/20/2020

Appeal to Blake Bromley to Discontinue Foreclosure Against Quest University

For four years, I have been following the financial activity of a group of registered charities run by Blake Bromley.

On the basis of my extensive research, it appears to me that these charities are part of a massive tax fraud scam whereby tax-receipted donations have been reported for hundreds of millions of dollars that was fake.

Caught up in all of this is Quest University, which is now in creditor protection over a series of loans from The Bromley Charities.

In my letter to Mr. Bromley, I have asked him to discontinue foreclosure proceedings against Quest.

I have also asked Mr. Bromley to return to Quest the title for two large pieces of land that were part of Quest's original 240 acres, Parcel A and Lot 58. According to publicly available information, title for these two pieces of land is currently held by Global Charity Fund and Eden Glen Foundation, respectively.

As always, in my letter to Blake Bromley and John Bromley, I have emphasized to them that if I have the wrong impression or if I have stated anything that is factually incorrect, they should let me know. If I hear from them, I will post their reply here at this blog post.

To download attachments #1-#7 in one file, click 

For my previous letters to Blake Bromley and John Bromley, click here.

Posted at 07:55 PM | | Comments (0)

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Bromley Charities That Funded Quest: $425 Million in Tax-Receipted Donations ($870 Million in Total)

A total of $425 million in tax-receipted donations. That's what was reported by ten of The Bromley Charities that were most closely involved in funding the start-up of Quest University. That figure includes only $30.5 million of the $79 million reported by Theanon Foundation and none of the of the tax-receipted donations reported by the C&R Foundation/Loyalty Foundation  nor CHIMP Foundation (which reported $101 million and $302 million, respectively).

We know for sure that C&R Foundation (Greg Kerfoot) was involved in the early funding of Quest University because this is mentioned in correspondence from the Canada Revenue Agency.

CHIMP Foundation was involved in Quest University's financial history in the sense that CHIMP held Quest's $20 million mortgage until CHIMP "gifted" that mortgage to Vanchorverve Foundation in 2018. When that loan came due on November 1, 2019 and Quest was unable to pay, the university was forced into creditor protection.

An important point to note is that if CHIMP hadn't handed off Quest's mortgage to Vanchorverve Foundation then the charity that would have been in the news about foreclosing on Quest University would be CHIMP, not Vanchorverve.

Now, back to the issue of the total amount of tax-receipted donations reported by The Bromley Charities Involved in the early funding of Quest ...

Below, here are the tax returns and financial statements for ten Bromley Charities that reported a total of $870 million in tax-receipted donations. All of these charities were involved in various ways in funding the early start-up of Quest and its later loans and mortgages.

  1. Theanon Foundation Tax-Receipted Donations $79 Million (2000-2017)
  2. Stewart & Marilyn Blusson Foundation $123 Million (2006-2011)
  3. Association for the Advancement of Scholarship, $30 Million (2006)
  4. Sea to Sky Foundation, $89 Million (2005-2007)
  5. Quest University Canada Foundation, $46.6 Million (2007)
  6. Almoner Foundation, $20.8 Million (2010 & 2011)
  7. HSEF Renaissance Academy, $8.6 Million (2010-2017)
  8. Global Charity Fund, $70 Million (2011)
  9. C&R Foundation and Loyalty Foundation, $101 Million (2000-2018)
  10. CHIMP Foundation, $302 Million (2011-2019)

For a file that includes all of these separate files, click here.

Eight of these ten charities (#1-#8) were heavily involved in funding the start-up of Quest University.  In addition to these eight, two additional Bromley Charities were also involved in funding Quest's start-up:

Prescient Foundation gifted $1,000,000 (2007) to Sea to Sky Foundation which funded the construction of Quest's original campus.

Of the $79 million that Theanon Foundation reported as tax-receipted donations, $30.5 million was specifically for Quest University but those funds were not gifted to Quest. Instead, they were gifted from Theanon to the HSEF Renaissance Academy and from there to the Stewart & Marilyn Blusson Foundation.

All three charities, Canadian Education Forum, Prescient Foundation and Theanon Foundation have had their charitable status revoked by the Canada Revenue Agency because of serious non-compliance following lengthly audits.

Posted at 04:00 PM | | Comments (0)

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10/15/2020

Appeal to Blake Bromley to Discontinue Foreclosure Against Quest University (Cont'd)

Here's are the supporting documents referred to in my appeal to Blake Bromley to discontinue foreclosure against Quest University:

  1. $34 million Parcel A & Lot 12
  2. $11.4 million Theanon Land Sales
  3. $10.5 million Eden Glen Foundation Land Sales
  4. $21 million interest paid by Sea to Sky Foundation
  5. $31.2 million gift to CHIMP from Almoner Foundation after sale of student residence
  6. $15.8 million Royalty Income
  7. $5.6 million fees & Commission
  8. $4.5 million gifts to QUC Residents Housing Foundation & Benefic Foundation, Seattle
  9. $2 million Quest University Naming Rights

RE: Global Charity Fund

Foundation For Public Good:

CHIMP:

Disposal of Non-Cash Property:

Figures

Testimony to the House of Commons Finance Committee

More to come.

Posted at 02:12 AM | | Comments (0)

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10/12/2020

Blake Bromley Charities: Tax Returns & Financial Statements

1.  Almoner Foundation

2.   Association for the Advancement of Scholarship

3.  CHIMP: Charitable Impact Foundation Canada

4.  Delicate Balance Foundation

5.  Eden Glen Foundation

6.  Foundation For Public Good

7.  Global Charity Fund

8.  Howe Sound Samaritans Foundation

9.  Quest University Canada Foundation

10. QUC Residents Housing Foundation 

11. Sea to Sky Foundation

12.  Stewart & Marilyn Blusson Foundation

13.  Theanon Foundation

14. Timothy Foundation

Posted at 04:21 PM | | Comments (0)

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07/22/2020

Submission to The House of Commons Finance Committee, July 22, 2020 RE: WE Charity

WE Justin & Sophie Trudeau

  1. e-mail to WE Charity, July 14, 2020
  2. Letter to Kielburgers, July 17, 2020
  3. Pages of the 2019 U.S. tax return for WE Charity showing gifts for US$118 Million
  4. Pages of the U.S. tax returns of Allstate Foundation showing gifts to WE Charity for US$40.6 Million
  5. WE Charity: Assets Revenue & Expenditures (2003-2019) (7 pages)
  6. Job Advertisements Posted by WE Charity JDs (9 pgs)
  7. Directors of WE Charity (2003-2019) (20 pages)
  8. Directors of WE Charity in the USA (2003-2018) (26 pages)
  9. Press Releases Published by WE Charity Showing Corporate Partnerships (2014-2019) (38 pages)
  10. WE 501(c)3 Revenue vs. Expenditures US$ (21 pages)
  11. WE International vs. Domestic Expenditures (18 pages)
  12. WE Independent Contractors (14 pages)
  13. WE Economy Excerpts on Youth Voting (16 pgs)

Pages of U.S. Tax Returns Showing Gifts to WE Charity for a total of US$480 Million (2011-2019)

  • For a list of U.S. donors in alphabetical order, click here.
  • For a list of the top 20 donors to We Charity, click here.  That analysis also shows that 50 Donors account for 90 percent of WE Charity's gifts from U.S. donors, as reported in the U.S. tax return for WE Charity. Also, have a look at this list in which the repeated donations of odd amounts are highlighted. The fact that there are so many instances of the exact same amount having been given for three year in a row suggests to me that there is a common denominator behind the donors to WE Charity. That common denominator may be WE itself; or perhaps it is a marketing or accounting company ...?

Here are the individual pages for several of the top donors:

  1. Allstate Foundation & Allstate Insurance: $92 Million
  2. World Medical Relief: $59 Million
  3. MICROSOFT: $40 Million
  4. UNILEVER: $40 Million
  5. UNSTOPPABLE FOUNDATION: $40 Million
  6. WALGREENS: $20 Million
  7. KPMG: $10 Million

Last updated: August 5, 2020.

Posted at 07:29 PM | | Comments (0)

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06/26/2020

$100 Million Tax-Receipted Donations to Fortius Sport & Health Centre

Fortius Sport & Health Centre

The Fortius Sport & Health Centre in Burnaby B.C. is a spectacular complex that is helping Canadian athletes to raise their game.

The registered charities involved in the start-up of Fortius have received $100 million in tax-receipted donations. New Dimensions Foundation and Imladris Foundation reported $26 million and in 2019, the Fortius Foundation received $74 million that was tax-receipted by Charitable Impact Foundation ("CHIMP"). All of these charities have been directed or co-directed by Blake Bromley and his employees and associates. 

Lets be clear: charitable programs deserve to be funded by tax-receipted donations. The donors who fund these programs should be fairly compensated via tax relief.

In the case of the Fortius Sport Centre, $100 million seems like a lot, especially since it appears that the 27 acres on which the Centre is located wasn't purchased. 'Looks like it was leased from the City of Burnaby in exchange for half the price of several soccer fields estimated to cost $5 million at the time.

Lets find out what happened.

Here are some of the key documents:

A.  Excerpts of Canadian Tax Returns Showing Gifts for:

  1.  $74.7 Million gift to Fortius Foundation from CHIMP Foundation
  2. $29.3 Million gift from Imladris Foundation to CHIMP Foundation
  3. $29.7 Million & $1.5 Million gifts from Almoner Foundation to CHIMP Foundation
  • Fortius Foundation (2015 -2019). Click here for the on-line versions.
  • Imladris Foundation (2015-2019). Click here for the on-line versions.
  • Charitable Impact ("CHIMP") Foundation (2015-2019). Click here for the on-line versions.

B.  Land Surveys & Land Use Plans:

  1. 1918 - NWP3051
  2. 1995 - LMP22856
  3. 2002 - BCP281
  4. 2008 - BCP35157
  5. 2008 - BCP35150
  6. 2008 - BCP35155

C. Leases & Mortgages

22 Acres at an Assessed Value of Approx. $55 Million (PID 025-550-322)

  1. Land Title, 2002: 025-550-322 BT255816 (7 pgs)
  2. Subdivision Plan, 2002, BT255816 (14 pgs)
  3. Lease, 2008: BB836781 Lease from the City of Burnaby to New Dimensions Foundation (34 pgs)
  4. Mortgage, 2012, CA2861630 $13 Million from Almoner Foundation (7 pgs)
  5. Mortgage Discharge, 2018, CA7099998 Almoner Foundation (3 pgs)

5 Acres at an Assessed Value of Approx. $30 Million  (PID 027-414-892)

  1. Land Title, 027-414-892 CA2860029 (#683813) (11 pgs)
  2. Fortius Mortgage from New Dimensions Foundation, 2008 BB909759 027-414-892 & 025-550-322 (7 pgs)
  3. Transfer of Fortius Mortgage to Imladris Foundation, 2010 BB1155268 New Dimensions & Elysium (5 pgs)
  4. Name Change, 2012 CA2851594, Imladris Foundation (3 pgs)
  5. Fortius Mortgage from Telus, 2013 CA3114099 $500,000 (34 pgs)
  6. Fortius Mortgage, 2011 CA2277533 Romspen Investment Corp. (57 pgs)
  7. Fortius Mortgage, 2014 CA3785386 $25 Million Romspen Investment Corp. (5 pgs)
  8. Fortius Mortgage, 2015 CA4605285 $26.4 Million Romspen Investment Corp. (5 pgs)
  9. Fortius Mortgage Discharged, 2018 Romspen Investment Corporation (5 pgs)
  10. Fortius Mortgage 2018 CA7099996 Bank of Montreal $20 Million (7 pgs)

Fortius Foundation: Financial Statements & Tax Returns

Posted at 03:18 PM | | Comments (0)

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05/28/2020

Quest University Land Titles & Mortgages: Key Documents

Back in 2001, at a cost of $1.7 million, 240 acres (97 hectares) of land were purchased for the site of Quest University in Squamish, B.C. Today, the University owns 60 acres of the original 240. The balance was sold or transferred to property developers and a series of registered charities run by Blake Bromley.

As of 2019, the assessed value of the university's land and campus is approximately $60 million.

As for the balance of the 240 acres, its current assessed value is approximately $315 million:

  • $150 million for approximately 100 privately owned, residential homes
  • $60 million for approximately 120 strata properties
  • $45 million for approximately 70 residential lots
  • $10 million for residential buildings (some was formerly leased for student housing)
  • $50 million for undeveloped land.

The $50 million in undeveloped land includes:

  • Parcel A which is roughly 60 acres at an assessed value of approximately $28 million. Parcel A is currently owned by Global Charity Fund, one of the Bromley charities. 
  • Lot 12 which is roughly 10 acres at an assessed value of approximately $5.8 million. Lot 12 is currently owned by Eden Glen Foundation, another Bromley charity. 

Sadly, Quest is currently in creditor protection because of a debt dispute with a registered charity called Vanchorverve Foundation. Here are some of the mortgage documents pertaining to this debt:

  1. 2014 Mortgage Quest Foundation For Public Good CA3682766 $20 Million
  2. 2014 Mortgage Quest Foundation for Public Good CA3682767 $20 Milllion
  3. 2016 Mortgage Quest CHIMP CA5615366 $30 Million
  4. 2016 Mortgage Quest loan from CHIMP CA5615367 $30 Million
  5. 2018 Mortgage CHIMP Mortgage transferred to Vanchorverve Foundation CA6591916
  6. 2018 Mortgage Assignment of Rents to Vanchorverve CA6850876
  7. 2018 Tax Return showing CHIMP "Gift"of $20.8 Million to Vanchorverve Foundation

The Original Five Lots (240 Acres)

The original parcel of 240 acres was divided into five lots. The main campus was constructed on one of these lots, LOT #1.

Below, here are some of the key documents pertaining to the land sales and mortgages against the original five LOTS.

The Original Purchase of 240 acres called LOT #512:

  1. The original map of Lot #512 (as of 2005)
  2. Title 2001 GD84867 PID-015-974-669
  3. Title 2005 015-974-699 BR305051
  4. Mortgage 2001 015-974-699 2001 BR305052 $3 Million
  5. Mortgage 2004 015-974-699 BW525559 $10 Million
  6. Mortgage 2004 015-974-699 BX320286 $6 Million

LOT #1

  1. Mortgage 2004 Sea to Sky BW525559 $10 Million
  2. Mortgage 2006 Sea to Sky BA285598 $75 Million
  3. Mortgage 2006b Quest University BA601410 Extended to 2017
  4. Title 2006 Sea to Sky Foundation 026-175-835 BX204317
  5. Title 2012 Quest University 2012 26-175-835 BA285597
  6. Title 2018a Quest University 2013 026-175-835 BB2017827
  7. Title 2018b Quest University 026-175-835 2018b LB562566
  8. Quest Sea to Sky $75 Million Mortgage (2006)
  9. Mortgage Quest Stewart Blusson, $65 Million CA2562870

LOT #2

  1. Mortgage 2005 University Heights Dev. Corp. 026-175-843 BX22514 $5 Million
  2. Mortgage 2005 University Heights Dev. Corp. 026-175-843 X352136 $4 Million
  3. Mortgage 2006 University Heights Dev. Corp. 026-175-843 BA395751 $6.545 Million
  4. Mortgage 2-17 University Heights Dev. Corp 026-175-843  CA6406275 $20 Million
  5. Title 2005 Sea to Sky Foundation 026-175-843 2005 BX204318
  6. Title 2006 University Heights Development Corp. 026-175-843 2006a BX352133
  7. Title 2006 University Heights Development Corp. 026-175-843 2006b BA403209
  8. Title 2019 University Heights Development Corp. 026-175-843 2019a BB1535149
  9. Title 2019 University Heights Development Corp.026-175-843 2019b BA124262

LOT #3

  1. Title 2009 Sea to Sky Foundation BX204319 PID-026-175-851
  2. Title 2011 Blusson Foundation 026-175-851 BB1212960
  3. Title 2018 Global Charity Fund CA2203373 PID-026-175-851
  4. Title 2018 University Heights Development Corp. CA7061839 PID-026-175-851

LOT #4 - Parcel A

  1. Mortgage 2009 QUEST 027-314-685 2008 BB1008583 $15 Million
  2. Mortgage 2009 Blusson Foundation 027-314-685 BB1065074 $20 Million
  3. Mortgage 2019 Global Charity Fund 027-314-685 CA7839208 $40 Million
  4. Title 2008 027-314-685 2008 BB599871
  5. Title 2011a 027-314-685 2011 BB1008583
  6. Title 2011b 027-314-685 2011 CA2203372

LOT #4 - 56 Lots

  1. Servicing Agreement 2006 BA590233
  2. Mortgage 2007 CA523786 HSBC $5 Million
  3. Mortgage 2017 026-923-971 2017 CA5768333 $20 Million
  4. Company Summary: 1083042 B.C. Ltd., Michael Hutchinson & Bagio Cusano
  5. Title 2006 Sea to Sky 026-175-860 2006 BX204320
  6. Title 2011 Sea to Sky 2011 026-923-971 BA590230
  7. Title 2011 Blusson Foundation 026-923-971 BB1340769
  8. Title Global Charity Fund 2016 026-923-971 CA2203375
  9. Title Eden Glen Foundation 2017 026-923-971 CA4974567
  10. Title 1083042 B.C. Ltd. 026-923-971 2017 CA5767467 
  11. Title 2019 Legacy Ridge Development 2019 026-923-971 CA6339725

LOT #12

  1. 2010 Transfer from Sea to Sky to Blusson Foundation 2010 BB1340768 $1.3 Million
  2. 2011 Transfer from Blusson Foundation to Global Charity Fund CA2203374 $6.8 Million

LOT #4 - Lot #57

  1. Title 2008 BA590229 PID-026-923-963 Sea to Sky
  2. Title 2012 BB657932 PID-026-923-963 Theanon Foundation
  3. Title 2015 CA2786398 PID-026-923-963 Timothy Foundation

LOT #5

  1. PLANS for LOT #5 BCS2651 (17 pgs)
  2. Lease 2006 026-175-878 2006 BA449350
  3. Option to Purchase 2006 026-175-878 BA449351
  4. Mortgage 2006 026-175-878 BA449352 $17 Million
  5. Lease 2006 Sea to Sky Foundation
  6. Lease 2008 Transfer to Quest University 026-175-878 BB228852
  7. Mortgage 2008 026-175-878 CA6571402 $18.7 Million
  8. Mortgage 2014 026-175-878 CA3786241 Romspen Investments Corp. $5 Million
  9. Mortgage 2016 026-175-878 2016 CA5487367 (Lease Modification)
  10. Mortgage 2017 026-175-878 2017 CA5957964 Romspen Investment Corp. $13 Million
  11. Mortgage 2018 026-175-878 CA6571510 $3 Million (until 2023)
  12. Title, University Highlands Condominium Development Ltd., 2010 027-313-841 BB603205
  13. Title Almoner Foundation, 2018 027-313-841 CA1586767
  14. Title Quest Residences (GP) Ltd., 2018 027-313-841 CA6571319
  15. Title Quest Residences (GP) Ltd., 2018 027-313-841 CA6616428

Posted at 03:08 PM | | Comments (0)

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04/30/2020

Letters to Blake Bromley & John Bromley & Quest University Board of Governors

Regarding the early financial history of Quest University, here are my letters to Blake Bromley and John Bromley (951 pages) who is President & CEO of Charitable Impact Foundation ("CHIMP"). Also here is my letter of April 30, 2020 to the Board of Governors of Quest University Canada.

  1. Letter to John Bromley,  April 21, 2020 (297 pages)
  2. Letter John Bromley, April 28, 2020 (251 pages)
  3. Letter John Bromley, May 5, 2020 (53 pages)
  4. Letter the Board of Governors of Quest University Canada, April 30, 2020 (300 pages)
  5. Letter to John Bromley, May 22, 2020 RE: $10.5 Million Gift to CHIMP Foundation #4 (41 pages)
  6. Letter to Blake Bromley, Augusts 5, 2020 (84 pages)

7. Letter to Blake Bromley, September 19, 2020, 43 pages

8.  Letter to John Bromley, September 19, 2020 Re: Donated land and Quest Mortgage, (23 pages)

9. Letter to Stewart Blusson, September 20, 2020 RE; Stewart & Marilyn Blusson Foundation (9 pages)

10.    Letter to John Bromley, September 20, 2020 RE: $20 million Gifted to Faith-Based Organization (5 pages)

11. Letter to John Bromley September 20, 2020 RE: $143 Million (2014-2019) Non-Cash Gifts (33 pages)

12. Letter to John Bromley, September 21, 2020 RE: $9.8 Million Gifted to CHIMP and Benefic Foundation in Seattle Washington, 30 pages)

Posted at 04:08 PM | | Comments (0)

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Vivian Krause
Vivian Krause

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