OPEI Canada Board Book 0625

OUTDOOR POWER EQUIPMENT INSTITUTE OF CANADA Statement of Changes in Net Assets For the year ended 31 December 2024

Internally Restricted Reserve

Invested in Intangible Asset

Total 2024

Total 2023

Unrestricted

Balance - beginning of year (Deficiency) excess of revenues over expenses for the year

$ 2,042,036 $ 661,564 $ 25,109 $ 2,728,709 $ 2,723,386

(90,916)

(83,742)

-

(7,174)

5,323

Transfer to

-

reserve (Note 5) - Balance - end of year $ 1,923,364 $ 696,494 $ 17,935 $ 2,637,793 $ 2,728,709 (34,930) 34,930 -

The accompanying notes are an integral part of these financial statements

5

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