Annual Report 2018 | Seite 31

Actsafe Safety Association Notes to the Financial Statements December 31, 2018 9. Commitments under operating leases The Association leases its premises and office equipment under operating leases that expire between the fiscal years ending December 31, 2020 and December 31, 2021. The Company is obligated to make the following minimum lease payments under its operating leases: $ 2019 2020 2021 68,046 70,265 27,738 166,049 The Association is also obligated to pay its share of property taxes and operating expenses, which totalled $ 67,402 in the current year (2017 - $ 61,698). The minimum annual payment for 2019 is expected to be $ 59,021, with future years not expected to fluctuate significantly from that amount over the term of the lease expiring December 31, 2021. 10. Internally restricted net assets The Board of Directors set aside, with approval from WorkSafe BC, $ 230,000 to be used as a reserve fund. This internally restricted amount is not available for other purposes without approval from the Board of Directors. 11. Furniture and equipment Amortization of equipment under capital lease Amortization of property and equipment Amortization of rental equipment Furniture and equipment purchases Furniture and equipment rental 12. 2018 $ 2017 $ 6,097 64,163 14,078 2,817 8,575 7,622 65,492 13,120 3,280 5,694 95,730 95,208 Professional fees During the year, the Association incurred consulting fees of $ Nil (2017 - $ 11,522) related to the review of the Association’s bylaws and the Association’s transition to the new British Columbia Societies Act. 13. Remuneration paid to employees and contractors Under the Societies Act (British Columbia), the Association is required to disclose the total number of employees and contractors earning over $ 75,000 and total remuneration paid during the fiscal year. During the 2018 fiscal year, 3 employees (2017 - 1 employee) earned over $ 75,000 and were paid a total of $ 270,737 (2017 - $ 122,011).