evaluated at $8 hour. This results in a total volunteer contribution worth a minimum of $40,000. TOTAL DIRECT EXPENDITURES The total visitor and organization expenditures made in Nanaimo during the Nanaimo Maple Sugar Festival amount to $351,997. They were calculated as follows: Total visitor expenditures in Nanaimo ($201,718) minus Double counted income in organization expenditures ($34,264) + Total cash organization expenditures spent in Nanaimo ($84,000) + Total in-kind income/ expenditures spent in Nanaimo ($100,543) Total visitor and organization expenditures in Nanaimo ($351,997) Naiitine Maple Sugar Festival 2004: A study of cconoinic and non-ccononiic impacts on te Nanaiine area