STATEMENT OF FINANCIAL POSITION DECEMBER 31, 2014


ASSETS Current Assets Cash and cash equivalents


Accounts receivable, net of allowance for doubtful accounts of $21,168 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 Deferred rent, current


Total Current Liabilities


Noncurrent Liabilities Deferred agency fees


Deferred on-site review fees Other deferred revenue Deferred rent, noncurrent


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 2,375,857 2,375,857 $6,254,712


$1,853,629 180,802 22,729 88,958


2,146,118


4,036,533 54,767 17,294


4,108,594 $6,254,712


$ 296,346 118,983 789,682 797,837 109,957 21,777


2,134,582 188,787


1,496,496 9,690


49,300 1,744,273 3,878,855


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