This page contains a Flash digital edition of a book.
STATEMENT OF FINANCIAL POSITION DECEMBER 31, 2013


ASSETS Current Assets Cash and cash equivalents


Accounts receivable, net of allowance for doubtful accounts of $30,005 Inventory


Prepaid expenses Total Current Assets


Noncurrent Assets Investments


Property and equipment, net Deposits


Total Noncurrent Assets TOTAL ASSETS


LIABILITIES AND NET ASSETS Current Liabilities Accounts payable Accrued vacation


Deferred agency fees


Deferred on-site review fees Other deferred revenue


Post-retirement benefit payable Deferred rent


Total Current Liabilities


Noncurrent Liabilities Deferred agency fees


Deferred on-site review fees Other deferred revenue Deferred rent


Total Noncurrent Liabilities TOTAL LIABILITIES Net Assets Unrestricted TOTAL NET ASSETS TOTAL LIABILITIES AND NET ASSETS The accompanying notes are an integral part of these financial statements. 26 CALEA® The Gold Standard in Public Safety 1,906,369 1,906,369 $5,957,919


$1,632,321 149,585 30,351 69,584


1,881,841


3,912,174 146,610 17,294


4,076,078 $5,957,919


$ 342,844 127,496 839,119 115,857 136,119 212,403 16,695


1,790,533 134,426


2,039,188 16,325 71,078


2,261,017 4,051,550


Page 1  |  Page 2  |  Page 3  |  Page 4  |  Page 5  |  Page 6  |  Page 7  |  Page 8  |  Page 9  |  Page 10  |  Page 11  |  Page 12  |  Page 13  |  Page 14  |  Page 15  |  Page 16  |  Page 17  |  Page 18  |  Page 19  |  Page 20  |  Page 21  |  Page 22  |  Page 23  |  Page 24  |  Page 25  |  Page 26  |  Page 27  |  Page 28  |  Page 29  |  Page 30  |  Page 31  |  Page 32  |  Page 33  |  Page 34  |  Page 35  |  Page 36