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STATEMENT OF CASH FLOWS FOR THE YEAR ENDED DECEMBER 31, 2014


INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS


CASH FLOWS FROM OPERATING ACTIVITIES Change in net assets


Adjustments to reconcile change in net assets to net cash provided by operating activities: Depreciation and amortization Realized gains on investments Unrealized losses on investments Provision for bad debts


Changes in assets and liabilities: Accounts receivable Inventory


Prepaid expenses Accounts payable Accrued vacation


Deferred agency fees


Deferred on-site review fees Other deferred revenue


Post-retirement benefit payable Deferred rent


NET CASH PROVIDED BY OPERATING ACTIVITIES


CASH FLOWS FROM INVESTING ACTIVITIES Purchases of investments


Proceeds from sales of investments Purchases of property and equipment


NET CASH USED IN INVESTING ACTIVITIES


CASH FLOWS FROM FINANCING ACTIVITIES Principle payments on capital lease


NET CASH PROVIDED BY FINANCING ACTIVITIES NET INCREASE IN CASH AND CASH EQUIVALENTS


CASH AND CASH EQUIVALENTS, BEGINNING OF YEAR CASH AND CASH EQUIVALENTS, END OF YEAR $ 469,488 95,852


(10,982) 13,803 3,957


(35,174) 7,622


(19,374) (46,498) (8,513) 4,924


139,288 (32,797) (212,403) (21,778)


347,415


(151,215) 24,035 (4,009)


(131,189) 5,082 5,082 221,308 1,632,321 $ 1,853,629


The accompanying notes are an integral part of these financial statements. 28 CALEA® The Gold Standard in Public Safety


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