AN AMENDED FOHi\/,

IT HAS NOT flf.EN l\UDITIT'

~ft-
2017 ANNUAL FINANCIAL REPORT T-F-CA(A)
(17/12)
CONSTITUENCY ASSOCIATION

~
ELECTIONS ~3-'(:
A non-pa~ • Office of the Leglrlatlm.• For Period 2017/01/01 to 2017/12/31 Amendment#-~~---
YYY'f/MM/DD YYYY/MM/00

REGISTERED CONSTITUENCY ASSOCIATION

Parksville-Qualicum NOP Constituency Association
REGISTERED POLfTTCAl f:'ARTY / INDEPENDENTMLA

FlNANctALAGENT'S LAST NAME FlRSTNAME MIDDLE NAME(S)

McEwen Alan Reid
FINANCIALAGENT'S MAILING ADDRESS
PO Box 144 Station Main
CITY/TOWN

Quallcum Beach
POSTAL.CODE
V9Ki1'S7
I PHONE NO.
250-228-5280
(AXND,
El\..fAIL
armcewen@shaw.ca

This financial report Includes the follo\ving forms: FORMS CHECKUS'r X

These forms must be

Statement of Assets and Liabilities FonnSt-A&l ~
included in all reports.
Statement of Income and Expenses Form St-l&E ~

~
These forms only need Summary of Political Contributions- Transition Form T-Sm-C
to be filed if there Is
infonnation to report Political Conlrlbutions of Money/Property/Services over $250- Trans~ion Form T-S-A1 ~
PennittedAnonymous Con!ributionsAccepted at Fundlons Form S-A2
•
P~ohlblted Contributions Form S-Ax
•
Summary of Fundraising Functions Fann Sm-F
•
Fundraising Function (held prior to November 30, 2017)- Transition
'
FonnT-S-F
•
Fundraising Function (held on or after November 30, 2017) Form S-F.
•
Loans and Guarantees

Transfers Received and Given

FormS-L

Fonn S•TRF
•~
I, the Financial Agent, declare that:
(a) I am autholized to act on behalf of the above.named organization;
(b) fhis report and appropriate forms have been prepared in accordance with the Bection Act, and
(c) to the best of my knowledge; information and belief, all the information contained in this report is complete and accurate.
-
SIGNA1U( '.A_ C l / < ~ ~ / \ . ~ · DAlE (YYYY /MM/ DD)

/ ·-- ,,,.___ 2017/03/28

WARNING: Signing a false statement is a $erious offenCE; and is subject to significant penalties.

All forms Included 1n thlS report am This Information 1s co!!ected under the aulhorfiy of the E/edian Act and the Froedom or Information and Prote.cllon of Privacy AcL
availabla for publld lnsp&clion, The Information will be us.ed to administer provisions under the Election Act Questions can be directed to: Privacy Officer;
PLEASE KEEP A c0PY FOR YOUR RECORDS Eleciions BC 1-800-661-6683. prjVBCV@P.lectiotls.be_ca or PO Box 9275 Stn Prov Govt. Victoria BC VBW 9J6
i
 SABO, JANG & CO. LTD.
(A Professional Corporation)
Chartered Professional Accountants
GREG K. SABO, CPA, CGA MICHAEL JANG, CPA, CGA, CAFM

INDEPENDENT AUDITOR'S REPORT

To l'vir. Alan McEwan of Parksville-Qualicum NDP Constituency Association

We have audited the accompanying annual financial report of the Parksville-Qualicum NDP Constituency
Association, for the year ended December 31, 2017.The annual financial report has been prepared by the
Financial Agent for Parksville-Qualicum NDP Constituency Association based on the financial reporting
provisions of Patt IO of the Election Act.

Financial Agent's Responsibility for tbe Annual Financial Report

The Financial Agent is responsible for the preparation of the annual financial report in accordance with the
financial reporting provisions of Part 10 of the Election Act, and for such internal control as the financial
agent determines is necessary to enable the preparation of annual financial rep01ts that are free from
material misstatement, whether due to error or fraud.

Auditor's Responsibility
Our responsibility is to express an opinion on the annual fmancial report based on our audit. We conducted our
audit in accordance with Canadian generally accepted auditing standards as required by Section 214
of the Election Act (British Columbia). Those standards require that we comply with ethical requirements and
plan and perform the audit to obtain reasonable assurance about whether the annual financial report is
free from material misstatement.

An audit involves perfotming procedures to obtain audit evidence about the amounts and disclosures
in the annual financial report. The procedures selected depend on the auditor's judgment, including the
assessment of risks of material misstatement of the annual financial report, whether due to error or fraud.
In making those risk assessments, the auditor considers internal control relevant to the financial agent's
preparation of the annual financial rep01t in order to design audit procedures that are appropriate in the
circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Parksville-Qualicum
NDP Constituency Association's internal control. An audit also includes evaluating the
appropriateness of accounting policies used and reasonableness of accounting estimates made by the
Financial Agent, as well as evaluating the overall presentation of the annual financial report.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for qualified
audit opinion.

Basis for Qualified Opinion

Due to the nature of the transactions inherent in any constituency association,
the completeness of contributions and other revenue and expenses is not susceptible to satisfactory audit
verification. Accordingly, our verification of these transactions was limited to the amounts recorded in the
Parksville-Qualicum NDP Constituency Association records and we were not able to determine whether any
adjustments mighne necessary to the annual financial report.

www.sabojang.com frontdesk@sabojang.com
P.O. Box 580, Ph: 250-951-2000
118 McMillan Street Fax: 250-951-2070
Parkovllle, B.C. V9P 2G6 Toll Free: 1-877-951-2001
 Qualified Opinion
In our opinion, except for the effects of the matter described in the Basis for Qualified Opinion paragraph, the
annual financial repo1t of the Parksville-Qualicum NDP Constituency Association for the year ended December
31, 2017 is prepared, in all material respects, in accordance with the financial reporting provisions of Part I 0
of the Election Act.

Basis of Accounting
The annual financial report is prepared to assist Parksville-Qualicum NDP Constituency Association to
comply with the financial reporting provisions of Part IO of the Election Act. As ·a result, the annual financial
report may not be suitable for another purpose.

Parksville, BC Sabo, Jang & Co. Ltd.

June 29, 2018 Chartered Professional Accountants

2
 iS AN i'\MENUHJ FOf'lM -- --- - ··
NOT /\UDITE[1

STATEMENT OF ASSETS AND LIABILITIES St-A&L

(15106}

ELECTIO s a2,,;_
A non-pattii:an Offi<e of the Legulatute
,_ASOF DATE (YYYY /MM I DD)
2017/12/31 I
I NMiE OF Fil.ING ENTITY
Pt<it<:k's v,1.1(! " Q <t,? /- I <).14 t>f /vlJP Ct>NSnr u,:·,vc: 1 (iJSSi>CIA'/ 1<>;)/

current Assets Cash on hand

Cash on deposit $ 8J-1'1.53 / t>_IJ.. , S 3
Accounts receivable
Bonds, stocks 1 other investments $ 5.31
Inventory
J Other (describe)

Total CurrentAssets
I $ Jl..7fil4 I
'1017,fJ'I
Fixed Assets Investments

)II
Fumlture and fixtures
(less accumulated amortization) I( $0.ooj

Office equipment $1,835.48

(less accumulated amortization) ( $ 917.74) I $ 917.741

j Other (describe)
land and buildings
(less accumulated amortization) l( )II $ o.ooj

Oess accumulated amortization) ( )

I $0.ooj

Total Fixed Assets ·

I $ 917.741

Total Assets
I $ 9ffe5.5~ A II
'1'"13S,S8
Current Liabilities Accounts payable ,Joo.
Wages, salaries payable
Loans payable
IOther (describe)
Total Current Liabilities
I Joo, ywtrj
Long-term Liabilities Loans payable
j Other (describe)
Total Long-term Liabilities
I $0.001

Total Liabilities
I ._3,:)0, $ (),00'1B1

Accumulated Surplus (Deficit} (A- 8)

This form is avalh1ble for public inspection.
PLEASE KEEP A COPY FOR YOUR RECORDS.
I $ 9,63s.ss!cl
Th!s Information Is co0ected under the authority of the Efecilon Act and the Freedom of Jnformalion •md Protecilon of PnVacy Act.
The Informationwm be used to administer provisions under the E!edlon Act Questions cao be directed to: Privacy Officer,
Elecllons BC 1-800-661-8583, privacy@elections.bc.ca or PO Box 8276 Stn Prov Govt, Victoria BC V8W9J6
 lHIS lf:i AN
IT HAS NOT

~tELECTIONS !':'..< STATEMENT OF St-l&E

~ A noo----p,mlsat1 Office.of the Legis!arure
INCOME AND EXPENSES (17/12)

NAME OF FILING ENTITY

Parksville-Qualicum NDP Constituency Association

Income:
I
Total pofltical contributions {box o, Sm-C) $15,000.00
Gross fundraising income not reported as political contributlons {box E, Sm-F) $ 0.00
Total transfers recclved (box A, S-TRF} $3034~6 Josie,'
lnterest/inves!ment income $1.76
Product sales
Advertising income
Rental Income
Reimbursement of election expenses
Annual anowance
Other income (descnbe)
P(n./C,tt- C,'-/rJ P/J/?1'/ 1/(6 rµ <'' ,✓ ,:?I'· ~iP ,,,,,,,.,,;;wr· 9/7,7r;
Tot:al Income $4~72 Al
qt.,, ,-). J8 • "I?
Expenses: Accounting and audit setvices
Amortization e;,.:pense 9/7, ,ll
Bad dsbt expense
Bank charges -.13, •
$ 41 .56
Convenlion, workshop and meeting fees and rentals $ 948.34
Donations and grfts
Fumtture and equipment
Insurance
Interest expense $ 132.86
Media advertising
Newsletter and promotional materials (signs, brocfmres, elc.) $ 17.85
Office re_nt. utilities and maintenance $ 135.45
Office supplies, stationery $ 399.73
Postage- and courier $ 52.76
Professional services
Research and polling
.
Salaries and benefits
Sacral funciionsllhank~you parties $ 204.21
Subscriptions and dues
Telecommunicalions/irrfonnation technology

Travel $ 21.72
Total cost offundra!sing functions (box B, Sm-F)

_IOther expenses (describe)

Total transfers given (box B, S-TRF} $43,965.98

T-otal Expenses $~.40 sj 'Yib SJ.o/. 6

Period Surplus (Deficit) (A- B) ($ .600'.6'8) Cl

This fonn is available for pubnc Inspection.
PLEASE KEEP A COPY F.OR YOUR RECORDS
I
( S"t/ ,/8)
This infonnafion iscoUected under the authority of the Eled.ionActand the freedom of Information and Protection of Privacy Ad.
The informalion wru be used to administer provisions under the Elechbn Act Questions can be directed to:.
Privacy Officer, Elections BC 1-80(}.661-8683, orTvacy@elections.bc..ca or PO Box 9275 Sln Prov Govt, Victoria BC VBW 9J6
 AN
NOT

SUMMARY OF POLITICAL CONTRIBUTIONS T-Sm-C

(17112)
BY CLASS - TRANSITION

If form is for Nomination Contestant, please tick D

f
I
NMIE OF FILING ENIDY
Parksville-Qualicum NOP Constituency Association

Total value of contributions from each

of the following classes of contributor:,

Note: As of November 30; 20·11, pol!Ucal

Contributions Contributions of
contributions may only be received from greater than $250 $250 or less
eligible individuals
Individuals /5',000, 1a 1b

Corporations 2a 2b

Unincorporated Business / Commercial Organizations 3a 3b

Trade Unions 4a 4b

Non-profit Organizations Sa 5b

Other Identifiable Contributions $ ~ Ga 6b

Classified subtotals (1a to 6a & 1b to 6b)

(box A~ box A, T-S-A1)
I $15,000.00 A I II $ •.001 BI
Tota! anonymous contributions j
(box A, S-A2) Jcj
Total value of all political contributions from aJI sources
(A+B+C)
I $15,000.00 ID I

Total contr.ibutions of money I $ 15,000.00 E II

Total contributions of goods, services and discounts
(includes contributions through loans and debts)
I IFI
(boxes E + F must equal box D)

Number of contributors who made contributions /

· of $250 or less in lotal value IG!
Total dollar amount of all income tax receipts Issued
(Leadership Contestants cannot issue tax receipts)
I $
IHI

This form Is i!Vailable-for public Inspection, Thls Wonnatlo."l is co.~ under1he autnotity of Ire EJedJoo Ad and the Fr-ee<h7! of /nfonna.ion WW F>rotection of pnvacy kt
The in!orrnation will be used to administer pro.rnons vnlkl- lhe Bectlon Ad. Que~ can be Oirected to:
PLEASE KEEP A COPY FOR YOUR RECORDS Privacy Officer, Elections BC 1-600--6S1..s683 pril!a;y@e!edionsb::.ca or PO Box8275 StnProv Govt, VidoriaBC V8'NSJ6
 - . ·--··- -··------

,,,-. LCLa::""T'ONS .., ,. ·. POLITICAL CONTRIBUTIONS WITH A TOTAL T"S"A1

~'!-"" ""- • ,:.,•,-<s.. ,
~ Anon•portlson Of1ko or th• l•~~lature (18/01)
VALUE GREATER THAN $250 TRANSITION M

If form is for Nomination Contestant. please tick 0

NAME OF FILING ENTITY PAGE[=:J
Parksvllla-OuaHcum NOP Constituency Association
OFc==i
00 NOT USE FOR CONTRIBUTJONS
CONTRIBUTOR'S RESIDENTJAL ADDRE:SS INOJVJOUAL DATE RECSVEO BEFORE NOV. 30, 2017 TOT~LOF
FULL NAME OF CONTRIBUTOR
(ANO PRINCIPAL OFFICERS, IF APPLICABU:j
1-----------,------,--r;::::::-:-;1 CLASS• CONTRIBUllON RECEIVl!O CONTRIBUTOR'S
AMOUNT (YYYY/MM/00) FOR 1YPES 1-5, DATE; OF CO~RIBUT/ONS
TYPE~""
EVfNT(YYYYIMM/0D)

Estate of Helen Cole 1/ ! $ 1s,ooo.oo 12011,07131 $15,000.00

• CLASS Of CONTRIBUTOR: 1 • Individual, 2" Corp,,mUon, 3. Unlnoorporolod 6"•lll•••iC001rnoroJol Orgonfanllon,

4 • Trade Union, 5 - Non-Prom Qrgonlzotloh, 6 • O\h<,r
TOTAL OF
tNDIV!OUAL IA I $ 15,000.00
•• TYl'S OF CONTR!SUnON: 1 - Fum1ralslng function !lol<ol sold for moro !nan $250, 2- ProporlyJoo,vlce, pUtch"-'od CONTRIBUTIONS
ror moro than ~iso abov•,m~rk81 vslu~ ~, n Jundmfalnc function, 3-Proporty/~orvie<ia wllh a v"!uo gr"'1ter lhan $250 ,
Clonolod /or o•I• •! o tundrat.Ln~ fonc1Jon, 4-(Pol!lloal parlloa onlyl toos to allend • canvenllon, S-(Polllloal poctl~• only)
t.oes lo .._lltiod a leadaruhlp conva.otJon. 6-AU olher conl,ll:;iullcn~ o,c:m-Jvod

This form ls nvallablo for )),Ubl!~ Jn5pectlon. Thlu lnfo,mallon Is collected under th• nul/iorlly of !h• E/ocVon Aot and the Froodom of lntormotlon and Pro/oafon of Pt/v•oi Aol
PLEASE KEEP A COPY FOR YOUR RECOFlOS
,n,eln/orme!lon will bo U<Jod io admlnloler provisions under the EJaclion Aor, Ouesllons c:,in bo dlroctod to:
Prlv•cyOl!Jcor, El•oll¢ns BC 1-8D0-SS1-8S83 orlYoey(!llafocJjopo ~ or PO Box 9275 Slh ~,ov GQVI, Vlctctl;,. BC V8WSJ8
 f",;};
·~ LOANS AND GUARANTEES S-L1

•
(15/06)

ELECTIONS~
AIIOOi"'<tisanOfficeofU...tegts:.t\ll'e
I
NAII.E OF FltlNG ENTITY
""''Cl
Parksvllle-Qual!cum BC NOP Constituency Association
o,CJ
~· • '
'""
"'""""
('NVYIM!,1/00J
fUU~S Oft.ENDER
AHD/OR GUAAAMJOR

'
~·
' ' ' • •
'""""'°"' DUE DATE
ORlGl){AL
A.MOUNT OF
(lfappf,:,ab.leJ (YYYY/llM/00] I..OA.NIGUARAIITTf:

'
AYOUITT OF LOAN
OUTST,\NOjHO

'
"'• ''""
AAre '""""""
AAre
•
""""~ PAYABLE
AT PRIME RATE
AM°""~
INTEREST BaNG

"""""'
'
....''
B.afEflT/
CONTRIBUTION

'
2017/04/11 Janice LeC!erc I>< Ion Demar 2017/08/14 1,000.00 02.7% 2.7% 9.47 9.47 NIL

2017/04/11 Clair Schuman )< Ion Demar 2017/08/14 1,000.00 02,7% 2.7% 9.470 9.47 NIL

2017/04'11 Robert Sullivan )< Ion Demar 2017/08/20 3,000.00 02.7% 2.7% 29.74 29.74 NIL

2017/04112 Arlene Feke X On Demar 2017/08/12 5,000.00 02.7% 2.7% 46.60 46.60 NIL

2017/04/13 Art Skipsey )< PnDemar 2017/08/15 4,000.00 0 2.7% 2.7% 37.58 37.58 NIL

.·

• ct.ASS OF COHTRrllUTOR:
1- tNDMOlW.., 2 - CORPORAJlOO, 3 - UN<NCORPOAATED BUSINESSICOWE!ICW.. ORGAN!ZAJJON,
4 - TRADE I.INION. 6 - NO«-PROFJT ORGAN!ZAJlON, 6 - OTHER
TOTAL ol NIL el NIL TOTAL Fl NIL

This fomi 1, 1.va!!1bletorp11bnc ln1pect1on. Thls [l)formafion 1$ ~tcted under the aOJ!horlty of the Becfkln Ad and lhe Freedom ol Wi;,,malkVI a n d ~ of PTtRcy Ad.
PLEIISEKEEPACOPYFORYOURRECORDS. Toa JM>nnatlon wit! bs used to admlnlster ~ under the 8ec6ot1Act Questi9ns ean bo directed to: Privacy Officer,
Election, BC 1·800-661-8683prlyacy@:ei«;t!pQS be,ea, or PO Box9275 stn f'rovGCNI, Vldorla BCV8WSJ6
 -,r- :·i;:Y ,·;1 TRANSFERS RECEIVED AND GIVEN S-TRF
e]ief~ (17/12)

~
ELECTIONS
INAME OF FILING ENT11Y
Parksville,Qualicum NOP Constituency Association
I -· ~

DATE!OF
TRANSFER NAME OF ENTITY TRANSFER WAS RECEIVED PrlOM OR GIVEN TO VALUE OF VALUE OF
(YYYYIMMIDD) TRANSFER RECEIVED TRANSFER GIVEN

2017/01/13 BCNDP 77.J ,JI $~~

✓
2017/01/24 BC NOP $3,279.50

2017/02/24 BC NOP $ 828.80 ./

2017/03/10 BC NOP $1,507.50 /

2017/03/27 BC NOP $ 12,430.85, ~,.,

v'·
2017/06/06 Sue Powell Campaign $ 5,000.00

2017/07/31 Sue Powell Campaign $2,272.69 V

2017/10/09 BC NOP $ 3,717.20 V

2017/11/23 BC NOP $ 509.11

~ 3/3.--,;
TOTAL A $~ B $ 0.00

Thi~ form l:t nvallablo for public lnspec:.tJon.

Thls tnlorms.tlon le oollecled under the author!\y of the 8ectfon Act and the Freedom ol lnformotron and Protection of Privacy Act.
The rnrormatlon wm be used lo adm/n!ster provisions under the Elect/on Act. Questions can be directed lo:
PLEASE KEEP A COPY f'OR YOUR RECORDS. Privacy Offtcer, El0ct1ons BC 1-800~661-8663, PtiYJ\ICY@#®"ons be cy. or Pa Box 9275 Stn Prov Govt, Victoria BC vaw eJe
 -~--c-~--------------------------··•----·-····· -- ---····.

·~·•''11(~,~-
;:;,, TRANSFERS RECEIVED AND GIVEN S-TRF
Vfi-~''' (17/12)
~
ELECTIONS 'i·li'(:,
I
I
NAME OF FILING ENTJTf
Parksville-Qualicum NOP Constituency Asso'ciation "
'--"--'
DATE OF VALUE OF VALUE OF
TRANSFER NAME OF eNTITY T~ANSFER WAS RECEIVED FROM OR GIVEN TO TRANSFER RECEIVED TRANSFER GIVEN
{YYYY/MMfDD)
/
2017/03/06 Sue Po~ell Campaign $ 1,500.00-

2017/04/05 Sue Powell Campaign $10,000.00"

2017/04/06 Sue Powell Campaign $ 5,000.00--"

2017/04/06 Sue Powell Campaign - Personal expenses paid on behalf of candidate $ 354.501-'

2017/04/08 Sue Powell Campaign $ 950.00 ,.

2017/04/15 Sue Powell Campaign $ 10,000.00/

2017/05/02 Sue Powell Campaign $4,500.00,.

2017/04/04 Sue Powell Campaign.- office rent $ 3,465.00 •

2017/04/11 Sue Powell Campaign • Line of credit fee $ 150.00 c,

2017/04/17 Sue Powell Campaign - Campaign buttons paid by Association $ 302.40,

2017/05/09 Sue Powell Campaign -Value of printer and phones supplied to campaign $917.74'

2017/04/03 Sue Powell Campaign • bus pass allocated to campaign period $ 48.28''

2017/04/06 Sue Powell Campaign • shipping on campaign buttons $27.03'

2017/04/11 Sue Powell Campaign • Payroll costs $4,132.23"

2017/08/04 Sue Powell Campaign • Interest expense on Helen Cole LOG $ 44.56

iOTAL A 30,318,"l~ $ ~ B $41,391.74

This Information ls collected under the authority or-the E!eollon Act and the Free.dam of lnformatfon and Proti;,crion of PrivfJcy Act.
Th!s form h, avallable for public lmipectJon.
The !nrormallon wur be used to adminlster provisions under the £:feat/on Act. Questions can be directed to:
PLEASE KEEP A COPY FOR YOUR RECORDS. Privacy Officer, Electrons BC 1-800-861-8683. prjyecy@eleo!lons be ca or PO Sox 9275 Stn Prov Govt, Victoria BC vaw llJS
 ,};ff;, ~ TRANSFERS RECEIVED AND GIVEN S-TRF

-l:l•
~
. (17/12)

ELECTIONS :I.1,1::.
lNAME OF FJUNG ENTITY
Parksville-Quallcum NDP Constituency Association .
I -. ~

DATE OF VALUE OP VALUE OF

TRANSFER NAME OF ENTl'IY TRANSFER WAS RECEIVED FROM OR GIVEN TO
f{YYY/MM/DO) TRANSFER RECEIVED TRANSFER GIVE:N

/
2017/09/22 Sue Powell Campaign - Sabo Jang audit fees $ 1,675.00

2017/08/25 Sue Powell Campaign - Telus phone and Internet for campaign office $ 930.37,,.

2017/09/18 Sue Powell Campaign - Telus final payment $ 68.87 /

Sub-total from page 2 3o , 318 , 7C: $41,391.74

TOTAL A 30, 3/EJ, 'ltf. $ ,D,ff6 B $43,965.98

This !nforrtiatlon Js collected under the authority of the Efectfcn ACf and the Frsedom of lnforma.ion and Ptofectfon of Privacy Ml,
Thl!:i form J; avi:iilablo for publlc ln:r.pecf!on,
The Jnformat!on will be used lo adm!nfster provisions Under the Election Act Questions can be dlreclad to:
PLEASE KEEP A COPY FOR YOUR RECORDS, Privacy omcer, Eloctlons ec 1-B00-661..S683, nrJvaov@eler:ttona be ca or PO Box 9276 Sin Prov Govt, Vlctorla BC vsw 9J6