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<br />~ <br />~ <br /> <br />., <br /> <br />E:c <br /> <br />accountants & advisors <br /> <br />DEVELOPMENT COUNSELLORS INTERNATIONAL, LTD, <br />(AN S CORPORATION) <br /> <br /> <br />STATEMENTS OF CASH FLOWS <br /> <br />FOR THE YEARS ENDED DECEMBER 31, <br /> <br /> <br />Cash Flows From Operating Activities: <br />Net income <br />Adjustments to reconcile net income <br />to net cash provided by operating activities: <br />Depreciation and amortization <br />Deferred income taxes <br />Deferred rent <br />Change in operating assets and liabilities: <br />Accounts receivable <br />Work in progress <br />Loans and exchanges <br />Prepaid expenses <br />Accounts payable <br />Deferred income <br />Accrued pension payable <br />Income'taxes payable <br />Net cash (used in) provided by operating activities <br /> <br />$ <br /> <br />I <br />I <br />~ <br />o <br /> <br />a <br />. <br /> <br />o <br />:~ <br />,j <br />i <br /> <br />~ <br /> <br />C <br /> <br />:j <br />t! <br /> <br />i <br />I <br />o <br /> <br /> <br />,. <br /> <br />W <br />I <br />D.. <br /> <br />Cash Flows From Investing Activities: <br />Additions to property and equipment <br />Security deposits <br />Investments <br />Net cash provided by (used in) investing activities <br /> <br />Cash Flows From Financing Activities: <br />Loans payable <br />Distributions <br />Officers' loan payable <br /> <br />Net cash (used in) provided by financing activities <br /> <br />Net decrease in cash and cash equivalents <br /> <br />Cash, beginning of year <br /> <br />Cash, end of year <br /> <br />$ <br /> <br />Supplemental Disclosure for Cash Flow Information: <br />Cash paid during the year for: <br />I ncome taxes <br />Interest <br /> <br />$ <br />$ <br /> <br />2008 <br /> <br />195,834 <br /> <br />109,252 <br />8,716 <br />o <br /> <br />(185,730) <br />(42,897) <br />(15,641) <br />(141,985) <br />68,779 <br />o <br />(9,096) <br />(24,070) <br />(36,838) <br /> <br />45,170 <br />139,005 <br />o <br />184,175 <br /> <br />48,497 <br />(185,483) <br />o <br /> <br />(136,986) <br /> <br />10,351 <br /> <br />18,448 <br /> <br />28,799 <br /> <br />37,060 <br />35,677 <br /> <br />See accountant's review report and notes to financial statements. <br /> <br />2007 <br /> <br />$ <br /> <br />337,710 <br /> <br />74,722 <br />(7,258) <br />o <br /> <br />(176,604) <br />(50,214) <br />4,586 <br />398,745 <br />237,935 <br />o <br />11,386 <br />25,843 <br />856,851 <br /> <br />(790,553) <br />(360,409) <br />(53) <br />(1,151,015) <br /> <br />468,458 <br />o <br />(155,980) <br /> <br />312,478 <br /> <br />18,314 <br /> <br />134 <br /> <br />$ <br /> <br />18 ,448 <br /> <br />$ <br />$ <br /> <br />13,991 <br />30,920 <br /> <br />.. -'"..' -- .-:.. ......:--..--- -- . <br />.. . . <br />