centure Business Services | Union Rep: Cheryl Popeniuk | Alma Mater Society | Union Rep: Kelly Quinn | Alma

Mater Society Se
nion Rep: Kelly Quinn | Aviscar | BCAA SC & ERS | BC Computerized Dispatch (Yellow Cab) | BC Federation of Labour | BC
Marine Workers Union | BCGEU | BC Hydro (including Powertech Construction Services) | BC Nurses Union | B.C. Regional Co
Carpenters | BC Transit | Beach Place Ventures | Berlitz Canada | Bonnys Taxi | Boilermakers Local 191 | Burnaby English Lang
ntre | Canadian Freightways Ltd. | Canadian Northern Shield/RSA | Capilano University | car2go: Cathy Hirani | Carpentry Wo
nefit and Pension Plans of BC | Catalyst Paper | CIATU | Coast Mountain Bus | Coastal Community Credit Union | Coastal Comm
nancial Management | Coastal Community Insurance | College of Pharmacists of BC | College of Registered Nurses | Columbia H
Columbia Valley Credit Union | Community Savings Credit Union | Construction Industry Rehabilitation Plan | CMAW Barga
uncil | CMAW Local 1995 | Coral Cabs (Richmond Taxi) | CUPE 454 | CUPE 2011 | CUPE 3338 | CUPE BC & Locals | DA Townley
ciates | Dollar Thrifty | Ecojustice | Enterprise Rent-A-Car | First Canada ULC | FortisBC Customer Service Centres | FortisBC E
c. | FortisBC Inc. | G&F Financial Group | Handy Pack | Hastings Entertainment Inc. | Hertz | IAMAW Transportation District Lodg
AMAW District Lodge 250 | IAMAW Local Lodge 764 | IBEW 230 | ICBC | Island Savings Credit Union and Insurance | IWA Fore
stry PP | Kekinow Native Housing Society | Kelowna Cabs Ltd. | Konica Minolta | Kruger Products (Scott Paper) | Ladysmith & D
U | Lake City Casinos | Union Rep: Kevin Payne | LuMa Native Housing Society | MacLures Cabs Ltd. | Marine Workers & Boilerm
aster Trade Office | Musicians Association of Victoria and the Islands, CFM Local 247 | New Democratic Party | Schneider | Sea
ernational Ltd. | SEIU 2 | SNC-AECON | SNC-Lavalin John Hart Project | Southern Railway | Teamsters Local 31 | Teamsters
5 | Teamsters Local 213 & 213 Member Benefit Plan | Telecommunications Workers Union (TWU) | Telecommunication Workers
n Plan | Teletheatre BC | TransLink | Tree Island | UA 324 | Unifor Local 1928 | United Fishermen & Allied Worker Union | Vanc
usicians Association 145 | Vancouver Police Credit Union | Vancouver Shipyards Ltd. | Vancouver Taxi Ltd. (Central Taxi Dispa
ntageOne Credit Union | Victoria Shipyards Ltd. | Westminster Savings Credit Union | Working Ventures Insurance Solutions | X
centure Business Services | Union Rep: Cheryl Popeniuk | Alma Mater Society | Union Rep: Kelly Quinn | Alma Mater Society Se
nion Rep: Kelly Quinn | Aviscar | BCAA SC & ERS | BC Computerized Dispatch (Yellow Cab) | BC Federation of Labour | BC

Annual
Marine Workers Union | BCGEU | BC Hydro (including Powertech Construction Services) | BC Nurses Union | B.C. Regional Co
Carpenters | BC Transit | Beach Place Ventures | Berlitz Canada | Bonnys Taxi | Boilermakers Local 191 | Burnaby English Lang
ntre | Canadian Freightways Ltd. | Canadian Northern Shield/RSA | Capilano University | car2go: Cathy Hirani | Carpentry Wo

Financial
nefit and Pension Plans of BC | Catalyst Paper | CIATU | Coast Mountain Bus | Coastal Community Credit Union | Coastal Comm
nancial Management | Coastal Community Insurance | College of Pharmacists of BC | College of Registered Nurses | Columbia H
Columbia Valley Credit Union | Community Savings Credit Union | Construction Industry Rehabilitation Plan | CMAW Barga

Report
uncil | CMAW Local 1995 | Coral Cabs (Richmond Taxi) | CUPE 454 | CUPE 2011 | CUPE 3338 | CUPE BC & Locals | DA Townley

20 16
Message from your Secretary - Treasurer
H ave you ever wondered where your dues go? In this
issue we present the audited financial report for
2016, where every dollar is accounted for. The first few
pages of graphs show the big picture and reflect the
fact that MoveUP is in excellent financial health.
Thats important, because if youre facing a nasty,
unfair or abusive employer, MoveUP has the funds
to help you stand up for your rights. If theres an
arbitration, we have the money to pay for it. Or if your
employer locks staff out or forces a strike, MoveUP
funds enable you to stay on the picket line, for one day
longer. Employers know we wont back down, because
we have significant financial strength behind us.
In 2015 2016 MoveUP dues remained the same.
Although some employers cut back on staff, we obtained
wage increases and were successful in recruiting new
members. We also work hard on your behalf defending
our members rights at the BC Utilities Commission by
holding employers to account.
Our union representatives are diligent about
pursuing grievances on behalf of our members, and
vigorously defend our collective agreements. We
negotiate for back dues owed by employers when they
are shown to have not properly included workers in the
bargaining unit.
Some of the policy grievances we pursue can
produce great results for us. One of them in 2016
resulted in over $400,000 in back dues paid by the
2 | Annual Financial Report 2016
Message from
your Secretary-
Treasurer
Lori Mayhew
employer! This helped offset the dues lost to job cuts at
some of our employers.
The general fund from which most of the day-to-
day operations of the union are paid remains relatively
stable as it has for the last six years. Im pleased to note
that expenses were less than anticipated 3.5% lower
for the year. Stable dues income and lower expenses
than had been anticipated have produced a good
bottom line for MoveUP members!
The building that MoveUP now calls home has
proven to be a good investment, as Metro Vancouver
real estate continues to appreciate in value. Additionally,
it has offered cost savings as our meetings and training
sessions are now held on-site instead of at other
locations.
As always, my thanks go out to the audit committee
for their work on behalf of our members. I also want to
thank our controller, Barbara Liang and her team in the
finance department. Good work!
Lori Mayhew
Secretary-Treasurer, MoveUP
- MoveUP
MoveUP Defense Fund 2006-2016

$24,000,000

$22,000,000

$20,000,000

$18,000,000
Balance in fund

$16,000,000

$14,000,000

$12,000,000

$10,000,000

$8,000,000

$6,000,000
2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016

Year

T he defence fund is often the most interesting for MoveUP members. This is
the fund that will protect you if you ever have to take job action in order to
protect your rights and benefits. Our defence fund remains one of the largest
defence funds, per capita, of any Canadian union that we are aware of.
However, we remain in a continued period of low interest and therefore
low returns. Additionally, our employers are still keen on pursuing costly arbitra-
tions. Last year, the defence fund also supported the five month strike at the BC
Nurses Union.
While this has made a dent in the fund, we have a deep and abiding obliga-
tion to stand strong with our members during strikes and lockouts. This is also
the right move, strategically. Each fight we take on and win, as we did with
BCNU and BCAA before it, sends a clear message to all other employers that
MoveUP will last one day longer than they can.

3 | Annual Financial Report 2016 - MoveUP

General Fund 2006-2016

$7,000,000

$6,000,000
General fund

$5,000,000

$4,000,000

$3,000,000

$2,000,000

$1,000,000

$0
2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016

Year

T he day-to-day operations
are largely funded by the
general fund. So its under more
demands than the defence fund.
A record high in 2006 started
declining over time for a variety
of reasons, not the least of which
was the unions inability to pay
for big ticket legal expenses like
arbitrations from the defence
fund. Since moving those costs
to the defence fund, the general
fund has been stabilizing and
recovering over the last four
years.
The general fund contains
several reserves into which funds
are allocated. Those reserves
can only be used for their
intended purposes. The reserves
include the member protection
reserve, the organizing reserve
and the carbon offset reserve.

4 | Annual Financial Report 2016 - MoveUP

 Financial Statements

MoveUP
Consolidated Statement
of Financial Position 2016
The next pages include financial
ASSETS 2016 2015
statements for:
Current assets
Consolidated Statement of
Cash & short term deposits $ 754,834 $ 596,153
Financial Position 2016
Temporary investments 17,824,270 18,889,653
Accounts receivable 741,947 3,063,616 Defence Fund Statement of

Prepaid expenses 151,365 173,003 Financial Position 2016

Current portion of 13,208,542 13,581,830 General Fund Statement of
interfund balances Financial Position 2016
$ 32,680,958 $ 36,304,255 Office Employees Building Ltd.
Property & equipment 17,504,689 17,960,870 Statement of Financial Position 2016
Interfund balances 944,036 944,036
TOTAL ASSETS $ 51,129,683 55,209,161
MoveUP
LIABILITIES Defence Fund Statement
of Financial Position 2016
Current liabilities
Accounts payable & accrued $ 1,887,175 $ 2,092,763 ASSETS 2016 2015
liabilities
Current assets
Current interfund 13,208,542 13,581,830
Cash & short term deposits $ 280,406 $ 39,735
Current portion of 192,693 152,847
Temporary investments 17,447,740 18,540,066
mortgage payable
Accounts receivable 147,160 192
Long-term debt 10,138,937 10,660,614
Current portion of 10,266,330 10,563,828
$ 25,427,347 $ 26,488,054
interfund balances
Mortgage payable 6,591,532 8,762,275
TOTAL ASSETS $ 28,141,636 $ 29,143,821
Interfund balances 944,036 944,036
TOTAL LIABILITIES $ 32,962,915 $ 36,194,365
LIABILITIES
Current liabilities
NET ASSETS
Accounts payable & $ 7,182 $ 18,006
Unrestricted $ (11,295,837) $ (9,401,344) accrued liabilities
Internally restricted 672,017 836,138 Current portion of
reserves interfund balances
Restricted for the 17,995,517 18,465,201 10,138,937 10,660,614
Long-term debt
defence fund
TOTAL LIABILITIES $ 10,146,119 $ 10,678.620
Investment in property 10,720,461 9,045,748
& equipment
Restricted for the education 74,610 69,053 NET ASSETS
& training fund Restricted for the 17,995,517 18,465,201
$ 18,166,768 $ 19,014,796 defence fund
TOTAL LIABILITIES & $ 51,129,683 $ 55,209,161 TOTAL LIABILITIES & $ 28,141,636 $ 29,143,821
NET ASSETS NET ASSETS

5 | Annual Financial Report 2016 - MoveUP

 Financial Statements

MoveUP MoveUP
General Fund Statement Office Employees Building Ltd. Statement
of Financial Position 2016 of Financial Position 2016

ASSETS 2016 2015 ASSETS 2016 2015

Current assets Current assets
Cash & short term $ 273,919 $ 123,905 Cash & short term $ 136,747 $ 374,308
deposits deposits
Temporary investments 365,682 338,739 Accounts receivable 9,623 2,278,256
Accounts receivable 585,164 785,168 Prepaid expenses 18,934 25,992
Prepaid expenses 132,431 147,011 $ 165,304 $ 2,678,556
Current portion of 2,942,212 3,018,002 Property & equipment 17,504,689 17,960,870
interfund balances TOTAL ASSETS $ 17,669,993 $ 20,639,426
$ 4,299,408 $ 4,412,825
Interfund balances 944,036 944,036
LIABILITIES
TOTAL ASSETS $ 5,243,444 $ 5,356,861
Current liabilities
Accounts payable & $ 252,600 $ 265,751
LIABILITIES accrued liabilities
Current liabilities Current portion of 192,693 152,847
Accounts payable & $ 1,627,384 $ 1,809,006 mortgage payable
accrued liabilities Current portion of 12,921,654 13,389,866
Current portion of 286,888 191,964 interfund balances
interfund balances $ 13,366,947 $ 13,808,464
TOTAL LIABILITIES $ 1,914,272 $ 2,000,970 Mortgage payable 6,591,533 8,762,275
Interfund balances 944,036 944,036
NET ASSETS TOTAL LIABILITIES $ 20,902,516 $ 23,514,775
Unrestricted $ 2,657,155 $ 2,519,753
Internally restricted 672,017 836,138 NET ASSETS
reserves Capital stock $ 5 $ 5
$ 3,329,172 $ 3,355,891 Deficit (3,232,528) (2,875,354)
$ (3,232,523) $ (2,875,349)
TOTAL LIABILITIES & $ 5,243,444 $ 5,356,861 TOTAL LIABILITIES & $ 17,669,993 $ 20,639,426
NET ASSETS NET ASSETS

According to the MoveUP constitution, the MoveUP executive board shall be responsible for appointing an
independent auditor to review the unions books and accounts. The executive board is also responsible for publishing
and generally distributing to the executive council and membership an overview of the auditors reports.

These statements are contained in this report.

6 | Annual Financial Report 2016 - MoveUP

Operating Expenses

Union Government MoveUP

General Fund
Administration Operating Expenses 2016
2016
MEMBERSHIP SERVICES
Collective agreement management 1,822,966
Grievances 25,574
Bargaining & strike 355,742
16% Member education 303,330
Member maintenance 409,439
$ 2,917,051
49%
28% COMMUNICATIONS $ 342,114

ORGANIZING $ 328,140
3%
4% ADMINISTRATION
Staff holidays & leaves 962,359
Office administration support 899,972

Organizing Services & supplies 282,238

Membership Services Staff benefits 904,538
Office furniture & equipment leases 432,498
Communications Office rent & occupancy costs 1,200,000
Finance department salaries 325,149
Audit fees 29,051

itors' Report
Staff education 59,014
Independent Aud

$ 5,094,819

of
To the Members Professional Employees' Union
Canadian Office
&
- Local 378 (dba

ents of Canadian
MoveUP):

Office & Profes

Union - Local 378
sional Employees' and the consolidated
2016
(dba
UNION GOVERNMENT
g financial statem at December 31, a summary
ial position as then ended, and
d the accompanyin statement of financthe related schedules for the year
We have audite rise the consolidated flows and
comp
MoveUP), which , operations, cash
statements of chang
of significant accou
es in net assets
nting policies and
other explanatory
notes.

ments ial statements in

accordance with
Canadian
ines is necessary
to
Disbursements from reserves 191,063
for Financial State n of these financ istration determ
Responsibility and fair presentatio control as admin
Administrations for the preparation for such internal due to fraud or
error.
respo nsible and tement, whether
Executive council 229,450
s,
Administration is for not-for-profi
t organization
free from material missta
stand ards ents that are
accounting statem
ration of financial our audit in
enable the prepa condu cted
on our audit. We comply with ethica
l
statements based require that we
onsibility these financial Those standards
free of
Auditors' Resp an opinion on ial statements are
ty is to express auditing standards. ance about whether the financ
Our responsibili
accordance with
requirements and
Canadian gener
plan and perfor
ally accepted
m the audit to obtain
reasonable assur
in the financ ial statements.
Conventions 267,387
material missta
tement. nts and disclosures tement of the
about the amou material missta
audit evidence t of the risks of al control
dures to obtain ing the assessmen ts, the auditor considers intern that are
An audit involves
The procedures
performing proce
selected depen
ents, whether due
d on the auditors
judgment, includ
to fraud or error.
In making those
of the financial
risk assessmen to design audit
procedures
statements in order effectiveness of the entitys intern
al Executive board 331,177
financial statem ration and fair presentation ssing an opinion on the reaso nable ness of accounting
entitys prepa purpose of expre s used and the
relevant to the but not for the of accounting policiethe financial statements.
circumstances, appropriateness
appropriate in the
control. An audit
estimates made
also includ es evaluating the
by administratio
n, as well as evalua
ting the overa ll presentation of

is sufficient and
appropriate to provid
e a basis for our audit
Member meetings 213,183
ed in our audit
ce we have obtain
the audit eviden
We believe that
opinion.

Opinion ents present fairly,

in all material
respe cts, the
ber 31, 2016, and
financ ial position of
the results of its
Canadian Office
changes in net
standards for not-fo
assets,
&

r-profit
Committees 307,294
the financial statem 378 (dba MoveUP) as at Decem with Canadian accounting
In our opinion, yees' Union - Local accor dance
ended in
Professional Emplo cash flows for the year then
operations, and
organizations.
its
Honoraria 40,417
Columbia Chartered Profes
sional Accountants Donations 91,758
Port Moody, British

May 25, 2017

Elections 504
$ 1,672,233
TOTAL $ 10,354,357
: (604) 949-2088
V3H 5C9, Phone
, British Columbia,
rt Drive, Port Moody
#601, 205 Newpo

7 | Annual Financial Report 2016 - MoveUP

 Lori Mayhew,
Secretary-Treasurer
The Secretary-Treasurer is the Chief
Financial Officer for the union.
This position was made full-time in 2008.

Lori Mayhew
Secretary-Treasurer

Barbara Liang, CPA, CGA

Controller
The Controller position was created in 2005
and is held by a Certified General Accountant
to act in a professional capacity as the Director
of Finance for the union.

Barbara Liang
Controller

Pardeep Singh, Sylvia Chan and

Valerie Sherst
Financial Staff
MoveUP staff assist the Secretary-Treasurer and Controller
in the day-to-day financial operations, including accounts
payable and receivable and data management.

Pardeep Singh Sylvia Chan Valerie Sherst

Membership Accounting Clerk Membership

If you have any questions about

the unions finances, contact
your local MoveUP councillor
or the union office.

LOCAL 378 - CANADIAN OFFICE AND PROFESSIONAL EMPLOYEES UNION

Suite 301 - 4501 Kingsway, Burnaby, BC V5H 0E5

604-299-0378 | 1-800-665-6838