Case
Teaching Notes
Supplementary Resources
Abstract
This case illustrates the challenges of starting up a social enterprise within a nonprofit environment. Brain Trust Canada (Brain Trust), a charity located in the Central Okanagan region of British Columbia, Canada, was formed with the goal to provide brain injury prevention, education, and support programs for those suffering from brain injuries. In late December 2019, the organization was just completing the pilot year of a social enterprise called Brain Trust Concussion Clinic (BTCC), offering a service gap in the market. Brain Trust CEO Mona Hennenfent was tasked with reporting to the Board of Directors a recommendation on whether expanding this social enterprise was the right decision.
To be established in our community as a key collaborative partner in meeting the unique needs of youth and adults affected by acquired brain injury, and in providing successful, evidence-based approaches to brain injury prevention and education.
To bring the issue of brain injury to the forefront, maximize the potential of those who have been affected by brain injury, and reduce preventable brain injuries, especially among youth.
We are committed to collaborating with other agencies for greater social impact. We seek opportunities for key partnerships with the health, education, nonprofit, and corporate sectors.
We constantly seek new ideas and approaches that support best practices in the field of brain injury. We bring creativity to the service of our mission.
We bring specialized knowledge and skill sets to our work with clients and community. We treat our clients with dignity, compassion, and respect. We seek ongoing opportunities for professional development.
We adapt to changes in the political, social, economic, and financial environment. We’ve been doing it for over 30 years.
We carefully manage both our human and financial resources. We effectively use the time and strengths of our staff and board members, and we wisely spend the funds invested in our cause.
We focus on service excellence in all program areas. We provide services tailored to the unique needs of our clients. We respond to all requests for assistance; if we can’t help, we connect individuals with a key partner who can.
Establish BrainTrust Canada as a key community partner—the “go-to” organization—in the field of brain injury.
Build ongoing streams of income that will increase capacity and consistency of service within our organization
Expand our organizational and service delivery models to ensure that we fill critical service gaps that meet essential needs in the community.
Source: BrainTrust Canada Strategic Action Plan, https://braintrustcanada.com/about-us/
| Brain Trust Canada Association Statement of Revenue and Expenditures, Year Ended December 31st | ||||
|---|---|---|---|---|
| 2018 | 2017 | 2016 | 2015 | |
| Revenues | ||||
| Contract income | 509,965 | 418,185 | 423,130 | 466,972 |
| Grants | 115,766 | 118,167 | 104,755 | 53,134 |
| Events revenue | 87,936 | 76,227 | 78,724 | 37,987 |
| Gaming | 62,807 | 56,553 | 52,745 | 62,728 |
| Donations | 68,223 | 35,061 | 38,072 | 22,472 |
| United way | 14,535 | 21,535 | 32,443 | 23,508 |
| Conference | 44,514 | 41,393 | 26,659 | 21,981 |
| Rental revenue | 4,200 | 4,400 | 6,450 | 4,000 |
| Investment income | 455 | 703 | 569 | 1,460 |
| Total revenues | 908,401 | 762,224 | 763,547 | 697,352 |
| Expenditures | ||||
| Salaries and wages | 574,671 | 490,532 | 472,903 | 529,524 |
| Rental | 45,097 | 42,076 | 61,692 | 54,886 |
| Office | 29,206 | 29,449 | 54,035 | 31,504 |
| Special events | 39,186 | 60,918 | 47,160 | 26,314 |
| Contract services | 95,170 | 50,495 | 25,501 | 27,661 |
| Travel | 33,006 | 24,864 | 24,341 | 26,207 |
| Telephone | 9,416 | 8,089 | 10,581 | 9,211 |
| Utilities | 6,219 | 7.106 | 7,605 | 7,407 |
| Professional fees | 6,786 | 6,713 | 6,713 | 7,213 |
| GST Expense | 5,262 | 300 | ||
| Training | 3,950 | 4,803 | 4,881 | 2,078 |
| Amortization | 1,758 | 2,495 | 3,544 | 5,039 |
| Insurance | 3,114 | 3,411 | 3,535 | 4,606 |
| Advertising and promotion | 1,437 | 3,250 | 2,013 | 11,060 |
| Meeting cost | 2,091 | 1,059 | 1,837 | 1,195 |
| Business license and memberships | 1,508 | 1,799 | 1,817 | 1,698 |
| Interest and bank charges | 3,128 | 2,296 | 1,617 | 574 |
| Unrealized loss on investments | 2,418 | - | - | - |
| Total expenditures | 858,161 | 739,355 | 735,037 | 746,477 |
| Net surplus (deficiency) | 50,240 | 22,869 | 28,510 | (52,125) |
| Net assets, beginning of year | 117,469 | 94,600 | 66,090 | 118,215 |
| Net assets end of year | 167,709 | 117,469 | 94,600 | 66,090 |
| Brain Trust Canada Association Statement of Revenue and Expenditures, Year Ended December 31st | ||||
|---|---|---|---|---|
| 2018 | 2017 | 2016 | 2015 | |
| Assets | ||||
| Current assets | ||||
| Cash and deposits | 138,722 | 93,095 | 152,895 | 71,149 |
| Accounts receivable | 9,776 | 13,902 | 14,555 | 13,966 |
| Prepaid expenses | 5,940 | 4,083 | 2,395 | 2,464 |
| 154,438 | 111,080 | 169,845 | 87,479 | |
| Equipment | 4,251 | 6,009 | 8,504 | 12,048 |
| Restricted cash | 50,000 | 50,000 | 50,000 | 50,000 |
| Total assets | 208,689 | 167,089 | 228,349 | 149,527 |
| Liabilities and net assets | ||||
| Current liabilities | ||||
| Accounts payable | 13,766 | 19,903 | 20,513 | 13,694 |
| Deferred revenue | 27,214 | 29,717 | 113,236 | 69,743 |
| Total liabilities | 40,980 | 49,620 | 133,749 | 83,437 |
| Capital asset fund | 4,251 | 6,009 | 8,504 | 12,048 |
| Restricted fund | 50,000 | 50,000 | 50,000 | 50,000 |
| Unrestricted fund | 113,538 | 61,460 | 36,096 | 4,042 |
| Net assets | 167,709 | 117,469 | 94,600 | 66,090 |
| Total liabilities and net assets | 208,689 | 167,089 | 228,349 | 149,527 |
- 1. Intake form to request services for concussed child/youth is completed; trained concussion clinician reviews form within 24 hours
- 2. In-person clinical assessment completed by concussion clinician using the SCAT5 (Sport Concussion Assessment Tool 5th Edition) or Child SCAT 5 (for those 12 and under)
- symptom evaluation of 22 potential symptoms
- cognitive screen (orientation, immediate memory, concentration, delayed recall)
- neurological screen (vision, balance)
A rectangular box houses the text which reads,
The text to the left of the rectangular box reads,
SCAT5 followed by a copyright sign.
The text in the center of the rectangular box reads,
SPORT CONCUSSION ASSESSMENT TOOL—5TH EDITION
DEVELOPED BY THE CONCUSSION IN SPORT GROUP
FOR USE BY MEDICAL PROFESSIONALS ONLY
Supported by,
Five logos displayed as follows.
International Ice Hockey Federation, Federation International Football Association, International Olympic Committee, World Rugby, Federation International Equestrian
The text reads as follows:
OFFICE OR OFF-FIELD ASSESSMENT
Please note that the neurocognitive assessment should be done in a distraction-free environment with the athlete in a resting state.
STEP 1: ATHLETE BACKGROUND
Each entry is followed by a blank line.
Sports/team/ school:
Date/ time of injury:
Years of education completed: -------------------------------------
Age: --------------------------------------------------------------------
Gender: M / F / Other
Dominant hand: left / neither / right
How many diagnosed concussions has the athlete had in the past? ---------------------------------
When was the most recent concussion? ----------------------------------------------------------------
How long was the recovery (time to being cleared to play) from the most recent concussion? ----------------------------------------------------------------------------------------------------------(days)
Followed by a questionnaire with yes/no options outlined housed within a box at the end of each question.
Has the athlete ever been:
| Hospitalized for a head injury? | Yes | No |
| Diagnosed/treated for headache disorder or migration? | Yes | No |
The corresponding side of the page depicts as follows.
A rectangular box houses texts which reads as follows. Every entry is followed by a blank line.
Name:
DOB:
Address:
ID number:
Examiner:
Date:
Followed by details of STEP 2. STEP 2 is enclosed on all the three sides of the page with a line except for the base. The number 2 displays on the left side top corner of the enclosure. The text reads as follows.
STEP 2: SYMPTOM EVALUATION
The athlete should be given the symptom form and asked to read this instruction paragraph out loud then complete the symptom scale. For the baseline assessment, the athlete should rate his/her symptoms based on how he /she typically feels and for the post injury assessment the athlete should rate their symptoms at this point in time.
Followed by an entry and two checkboxes along the same side with text between them which reads.
Please Check: checkbox followed by the text Baseline. Check box followed by the text Post-injury
Followed by the text at the center of the box which reads.
Please hand the form to the athlete
Followed by the list of symptoms each graded on a scale from 0 to 6 in a tabular form. Zero categorised as none, 1 and 2 categorised as mild, 3 and 4 categorised as moderate, and 5 and 6 categorised as severe. The text reads.
|
| None | Mild | Moderate | Severe | |||
| Headache | 0 | 1 | 2 | 3 | 4 | 5 | 6 |
| “Pressure in head” | 0 | 1 | 2 | 3 | 4 | 5 | 6 |
| Neck pain | 0 | 1 | 2 | 3 | 4 | 5 | 6 |
| Nausea or vomiting | 0 | 1 | 2 | 3 | 4 | 5 | 6 |
The text reads as follows:
STEP 3: COGNITIVE SCREENING
Standardised Assessment of Concussion (SAC)*
ORIENTATION
| What month is it? | 0 | 1 |
| What is the date today? | 0 | 1 |
| What is the day of the week? | 0 | 1 |
| What year it is? | 0 | 1 |
| What time is it right now? (within 1 hour) | 0 | 1 |
| Orientation score | of 5 | |
IMMEDIATE MEMORY
The Immediate Memory component can be completed using the traditional 5-word per trial list or optionally using 10 words per trial to minimize any ceiling effect. All three trials must be administered irrespective of the number correct on the first trial. Administer at the rate of one word per second.
Please choose EITHER the 5- or 10-word list group and circle the specific word list choices for this test.
I am going to test your memory. I will read you a list of words and when I am done, repeat back as many words as you can remember, in any order. For Trials 2 and 3: I am going to repeat the same list again. Repeat back as many words as you can remember in any order, even if you said the word before.
The corresponding side of the page depicts as follows.
A rectangular box houses texts which reads as follows. Every entry is followed by a blank line.
Name: ------------------------------------------------------------------
DOB: -------------------------------------------------------------------
Address: ---------------------------------------------------------------
ID number: ------------------------------------------------------------
Examiner: --------------------------------------------------------------
Date: --------------------------------------------------------------------
CONCENTRATION
DIGITS BACKWARDS
Please circle the Digit list chosen (A, B, C, D, E, F). Administer at the rate of one digit per second reading DOWN the selected column.
I am going to read a string of numbers and when I am done, you repeat them back to me in reverse order of how I read them to you. For example, if I say 7-1-9, you would say 9-1-7.
| Concentration Number Lists (Circle one) List A List B List C |
|
|
|
| 4-9-3 5-2-6 1-4-2 | Y | N | 0 |
| 6-2-9 4-1-5 6-5-8 | Y | N | 1 |
| 3-8-1-4 1-7-9-5 6-8-3-1 | Y | N | 0 |
| 3-2-7-9 4-9-6-8 9-4-8-1 | Y | N | 1 |
The text reads as follows:
STEP 4: NEUROLOGICAL SCREEN
See the instruction sheet (page 7) for details of test administration and scoring of the tests.
| Can the patient read aloud (e.g., symptom checklist) and follow instructions without difficulty? | Y | N |
| Does the patient have a full range of pain-free PASSIVE cervical spine movement? | Y | N |
| Without moving their head or neck, can the patient look side-to-side and up-and-down without double vision? | Y | N |
| Can the patient perform the finger nose coordination test normally? | Y | N |
| Can the patient perform tandem gait normally? | Y | N |
BALANCE EXAMINATION
Modified Balance Error Scoring System (mBESS) testing*
Which foot was treated (i.e., which is the non-dominant foot)
Followed by two small square boxes one below the other with the text left and text right, respectively.
Testing surface (hard floor, field, etc.) -------------------------------------------------------------------
Footwear (shoes, barefoot, braces, tape, etc.) -----------------------------------------------------------
| Condition | Errors |
| Double leg stance | of 10 |
| Single leg stance (non-dominant foot) | of 10 |
| Tendon stance (non-dominant foot at the back) | of 10 |
| Total Errors | of 10 |
The corresponding side of the page depicts as follows.
A rectangular box houses texts which reads as follows. Every entry is followed by a blank line.
Name: ------------------------------------------------------------------
DOB: -------------------------------------------------------------------
Address: ---------------------------------------------------------------
ID number: ------------------------------------------------------------
Examiner: --------------------------------------------------------------
Date: --------------------------------------------------------------------
Followed by details of STEP 5. STEP 5 is enclosed on all the three sides of the page with a line except for the base. The number 5 displays on the left side top corner of the enclosure. The text reads as follows.
STEP 5: DELAYED RECALL
The delayed recall should be performed after 5 min have elapsed since the end of the immediate recall section. Score 1 point for each correct response.
Do you remember that list of words I read a few times earlier? Tell me as many words from the list as you can remember in any order.
Followed by the text which reads.
Time Started, followed by a small rectangular box to the right.
Followed by the text which reads.
Please record each word correctly recalled. Total score equals number of words recalled.
Followed by three lines running across the page within the enclosure.
Followed by the text which reads.
Total number of words recalled accurately: followed by two small rectangular boxes side by side with the text which reads of 5 or of 10, respectively.
- 3. File review by concussion physician upon intake, and during periods when child/youth’s activity level is increasing
- plan for child/youth’s recovery developed collaboratively by concussion physician and clinician
- 4. Daily check-in with concussion clinician via phone/text/email/FaceTime/Skype
- information and strategies for managing concussion symptoms which continually change during the recovery process
- symptoms may be cognitive, physical, emotional, or sleep-related
- 5. Guided implementation of return-to-learn and return-to-play protocols
- personalized direction for the safe, gradual return to learn/work/play, with adherence to internationally approved healing protocols
- concussion physician provides medical oversight as child/youth’s activity levels increase
- protocols may be implemented separately or simultaneously depending on the individual
- helps prevent another concussion while child/youth is still healing from the initial one
- 6. Communication with coaches/trainers, teachers, family doctor includes suggestions for accommodations required by concussed child/youth
- 7. Sign-off by concussion physician clearing return to regular activities, provided recovery has been achieved. Referrals are made to other healthcare providers if needed.
- qualifying clients must:
- have a doctor’s diagnosis of concussion
- be aged 5 to 25
- not be clients of WorkSafe or ICBC as a result of the concussion
- have experienced their concussion in the last 7 days
- intake form completed online
- clinician intake performed remotely and in-person at BTCC within 24 hours of request for service (assuming client qualified for service)
- intake review by concussion physician
- daily review of symptoms and recovery strategies by clinician; periodic review as needed by concussion physician
- upon completion of return-to-learn/play protocols, medical clearance given by concussion physician
Source: Brain Trust company files. All information and images reprinted with permission.
A solution for any family or individual who asks the question: “What do I do when my child is diagnosed with a concussion?”
BTCC provides an affordable, medically supervised approach to helping children and youth ages 5 to 25 heal safely from concussion, so they can get back to school, sports, and the activities they love. Concussion clinicians provide the one-on-one guidance, information, tools, and reassurance families need to get through the first 10 to 30 days after concussion, from the convenience of home.
- recover as many concussed children/youth as possible through the provision of a model that adheres to internationally approved standards for concussion care
- provide early intervention that ensures full recovery is achieved, mitigating the risk of the child/youth experiencing chronic, long-term effects or secondary concussion
- provide a recovery plan for those with persistent post-concussive symptoms through referral back to the medical system
- relieve stress on parents by providing frequent contact and medical supervision during the recovery process
- funnel revenue into the nonprofit side of the organization
Source: Brain Trust company files. Reprinted with permission.
| Location | Number of children/youth aged 0–24 years | Number of households with children with household annual income of CAD 50,000+ |
| Kelowna | 33,750 | 21,690 |
| West Kelowna | 8,905 | |
| Kamloops | 25, 195 | 12,440 |
| Salmon Arm | 4,355 | 2,080 |
| Summerland | 2,410 | |
| Penticton | 7,135 | 4,210 |
| Oliver | 955 | |
| Osoyoos | 750 | |
| Vernon | 9,710 | 6,750 |
| Lumby | 525 | |
| Armstrong | 1,275 | |
| Enderby | 650 | |
Source: Census Profile, 2016 Data, Central Okanagan, Regional District, British Columbia, Statistics Canada
| Organization | Brain Trust Concussion Clinic | Complete Concussion Management (CCM) Clinics | Lifemark Clinics | Advance Concussion Clinic |
| Mandate | Case managementa approach providing daily contact and adhering to internationally approved concussion healing protocols, serving children and youth ages 5 to 25. | Multimodal baseline testing, treatment and rehabilitation to patients and athletes. Mandate is to share education, policies, and concussion protocols with sports organizations and schools. | Concussion management for symptomatic issues | “BC’s Only Dedicated Concussion Clinic” |
| Location | Within two-hour radius of the Regional District of the Central Okanagan | Physio Active Clinic in Kelowna, Pro Physio Clinic in Penticton, Sunshine Valley Chiropractic in Osoyoos | Approximately 80 locations across Canada | Vancouver, BC |
| Service offering | Immediate access to a qualified concussion clinician who implements a case management approach | Pre-injury multimodal baseline testing. | Assessment by physiotherapist | Individualized, guided support through prevention, baseline testing, post-injury assessment and rehabilitation to achieve the most complete recovery possible. |
| Price | Safe Start: Day 1 to Day 10—CAD 249 | Physio—CAD 63–190 per visit | Physio—CAD 63–190 per visit | Physio—CAD 63–190 per visit |
| Year 1 (2019) Results | ||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | Total | ||
| Unit sales | ||||||||||||||
| Recovery | 2 | 3 | 3 | 4 | 4 | 4 | 4 | 4 | 5 | 10 | 10 | 5 | 58 | |
| KGH grant subsidy | 10 | 10 | 5 | 25 | ||||||||||
| Revenues (in CAD) | ||||||||||||||
| Recovery | 349 | 698 | 1,047 | 1,047 | 1,396 | 1,396 | 1,396 | 1,396 | 1,396 | 1,745 | 3,490 | 3,490 | 1,745 | 20,242 |
| KGH grant subsidy | 349 | 3,490 | 3,490 | 1,745 | 8,725 | |||||||||
| COF grant | 15,000 | 15,000 | ||||||||||||
| Total revenues (in CAD) | 698 | 1,047 | 1,047 | 1,396 | 1,396 | 1,396 | 1,396 | 1,396 | 16,745 | 6,980 | 6,980 | 3,490 | 43,967 | |
| Cost of sales (in CAD) | ||||||||||||||
| Recovery | 180 | 360 | 540 | 540 | 720 | 720 | 720 | 720 | 720 | 900 | 3,600 | 3,600 | 1,800 | 14,940 |
| Total cost of sales (in CAD) | 360 | 540 | 540 | 720 | 720 | 720 | 720 | 720 | 900 | 3,600 | 3,600 | 1,800 | 14,940 | |
| Gross margin (in CAD) | 338 | 507 | 507 | 679 | 679 | 679 | 679 | 679 | 15,845 | 3,380 | 3,380 | 1,690 | 26,027 | |
| Operating expense (in CAD) | ||||||||||||||
| Marketing/PR | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Insurance | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Accounting/admin | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Management (Mona) | 667 | 667 | 667 | 667 | 667 | 667 | 667 | 667 | 667 | 667 | 667 | 667 | 667 | 8,004 |
| Rent/utilities | 333 | 333 | 333 | 333 | 333 | 333 | 333 | 333 | 333 | 333 | 333 | 333 | 333 | 4,000 |
| Office supplies | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 300 |
| Computer/equip/phones | 100 | 100 | 100 | 100 | 100 | 100 | 100 | 100 | 100 | 100 | 100 | 100 | 100 | 1,200 |
| Software (Ocean, podio) | 50 | 50 | 50 | 50 | 50 | 50 | 50 | 50 | 50 | 50 | 50 | 50 | 50 | 600 |
| Total operating expense (in CAD) | 1,175 | 1,175 | 1,175 | 1,175 | 1,175 | 1,175 | 1,175 | 1,175 | 1,175 | 1,175 | 1,175 | 1,175 | 1,175 | 14,014 |
| Operating surplus (deficit) (in CAD) | (837) | (668) | (668) | (499) | (499) | (499) | (499) | (499) | (14,670 | 2,205 | 2,205 | 515 | 14,923 | |
Year 2 (2020) Projections
| Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | Total | ||
| Unit sales | ||||||||||||||
| Recovery | 15 | 15 | 14 | 10 | 8 | 6 | 4 | 4 | 8 | 8 | 11 | 7 | 110 | |
| KGH grant subsidy | 10 | 10 | 5 | 25 | ||||||||||
| Revenues (in CAD) | ||||||||||||||
| Recovery | 349 | 5,235 | 5,235 | 4,886 | 3,490 | 2,792 | 2,094 | 1,396 | 1,396 | 2,792 | 2,792 | 3,839 | 2,443 | 38,390 |
| KGH grant subsidy | 349 | 3,490 | 3,490 | 1,745 | - | - | - | - | - | - | - | - | - | 8,725 |
| Corporate sponsorship | 32,000 | 32,000 | ||||||||||||
| Total revenues (in CAD) | 40,725 | 8,725 | 6,631 | 3,490 | 2,792 | 2,094 | 1,396 | 1,396 | 2,792 | 2,792 | 3,839 | 2,443 | 79,115 | |
| Cost of sales (in CAD) | ||||||||||||||
| Recovery | 180 | 4,500 | 4,500 | 3,420 | 1,800 | 1,440 | 1,080 | 720 | 720 | 1,440 | 1,440 | 1,980 | 1,260 | 24,300 |
| Total cost of sales (in CAD) | 4,500 | 4,500 | 3,420 | 1,800 | 1,440 | 1,080 | 720 | 720 | 1,440 | 1,440 | 1,980 | 1,260 | 24,300 | |
| Gross margin (in CAD) | 36,225 | 4,225 | 3,211 | 1,690 | 1,352 | 1,014 | 676 | 676 | 1,352 | 1,352 | 1,859 | 1,183 | 54,815 | |
| Operating Expense (in CAD) | ||||||||||||||
| Marketing/PR | 525 | 525 | 525 | 525 | 525 | 525 | 525 | 525 | 525 | 525 | 525 | 525 | 525 | 6,300 |
| Insurance | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Accounting/admin | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Management (Mona) | 667 | 667 | 667 | 667 | 667 | 667 | 667 | 667 | 667 | 667 | 667 | 667 | 667 | 8,004 |
| Rent/utilities | 333 | 333 | 333 | 333 | 333 | 333 | 333 | 333 | 333 | 333 | 333 | 333 | 333 | 4,000 |
| Office supplies | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 300 |
| Computer/equip/phones | 100 | 100 | 100 | 100 | 100 | 100 | 100 | 100 | 100 | 100 | 100 | 100 | 100 | 1,200 |
| Software (Ocean, podio) | 50 | 50 | 50 | 50 | 50 | 50 | 50 | 50 | 50 | 50 | 50 | 50 | 50 | 600 |
| Total operating expense (in CAD) | 1,700 | 1,700 | 1,700 | 1,700 | 1,700 | 1,700 | 1,700 | 1,700 | 1,700 | 1,700 | 1,700 | 1,700 | 20,040 | |
| Operating surplus (deficit) in CAD) | 34,525 | 2,525 | 1,511 | (10) | (348) | (686) | (1,024) | (1,024) | 348 | 348 | 159 | (517) | 34,411 | |
