Business Plan for Counseling Center

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This Business Plan for a Counseling Center allows entrepreneurs or business owners to create a comprehensive and professional business plan. This template form allows a business to outline the company's objectives and detail both current company information as well as any past performance. Companies should include a complete market analysis in their plan to help showcase why their business strategy will be effective in the market. Future company plans, including production targets, management strategy, and financial forecasting, should be used to demonstrate and confirm that the company's short-term and long-term objective can and will be met. This model plan can be customized to best fit the unique needs of any entrepreneur or owner that is seeking to create a strong business plan.

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									This Business Plan for a Counseling Center allows entrepreneurs or business owners to
create a comprehensive and professional business plan. This template form allows a
business to outline the company's objectives and detail both current company
information as well as any past performance. Companies should include a complete
market analysis in their plan to help showcase why their business strategy will be
effective in the market. Future company plans, including production targets,
management strategy, and financial forecasting, should be used to demonstrate and
confirm that the company's short-term and long-term objective can and will be met. This
model plan can be customized to best fit the unique needs of any entrepreneur or owner
that is seeking to create a strong business plan.
                                    [INSERT IMAGE/LOGO]




                                COMPANY NAME
                                       ADDRESS
                                CITY, STATE ZIP CODE


                                        Tel.
                                        Fax:
                                       Email:




                          BUSINESS PLAN




© Copyright 2012 Docstoc Inc.                             1
                                                        Confidentiality Agreement

The undersigned reader acknowledges that the information provided by COMPANY NAME in this business plan is confidential; therefore,
reader agrees not to disclose it without the express written permission of COMPANY NAME.

It is acknowledged by reader that information to be furnished in this business plan is in all respects confidential in nature, other than
information which is in the public domain through other means and that any disclosure or use of same by reader may cause serious harm
or damage to COMPANY NAME.

Upon request, this document is to be immediately returned to COMPANY NAME.

___________________
Signature

___________________
Name (typed or printed)

___________________
Date




                                    This is a business plan. It does not imply an offering of securities.




© Copyright 2012 Docstoc Inc.                                                                                   2
                                                                      Table of Contents



1.0 Executive Summary .................................................................................................................................. 1
   1.1 Objectives ............................................................................................................................................ 2
   1.2 Mission ................................................................................................................................................ 2
   1.3 Keys to Success ................................................................................................................................... 2
2.0 Organization Summary ............................................................................................................................. 2
   2.1 Legal Entity .......................................................................................................................................... 2
   2.2 Organization History ............................................................................................................................. 2
3.0 Services .................................................................................................................................................. 4
4.0 Market Analysis Summary ......................................................................................................................... 4
   4.1 Market Segmentation ............................................................................................................................ 5
      Table: Market Analysis ........................................................................................................................... 5
   4.2 Target Market Segment Strategy ........................................................................................................... 6
   4.3 Service Providers Analysis .................................................................................................................... 6
      4.3.1 Alternatives and Usage Patterns ..................................................................................................... 6
5.0 Strategy and Implementation Summary ...................................................................................................... 7
   5.1 Competitive Edge ................................................................................................................................. 7
   5.2 Marketing Strategy................................................................................................................................ 7
   5.3 Fundraising Strategy ............................................................................................................................. 8
      5.3.1 Funding Forecast ........................................................................................................................... 8
   5.4 Milestones ......................................................................................................................................... 10
      Table: Milestones ................................................................................................................................. 10
6.0 Management Summary ........................................................................................................................... 10
   6.1 Personnel Plan ................................................................................................................................... 10
      Table: Personnel .................................................................................................................................. 10
7.0 Financial Plan ........................................................................................................................................ 11
   7.1 Important Assumptions ....................................................................................................................... 11
   7.2 Break-even Analysis ........................................................................................................................... 11
   7.3 Projected Surplus or Deficit ................................................................................................................. 12
   7.4 Projected Cash Flow ........................................................................................................................... 15
   7.5 Projected Balance Sheet ..................................................................................................................... 17
   7.6 Standard Ratios.................................................................................................................................. 18
   7.6 Standard Ratios.................................................................................................................................. 18
Table: Funding Forecast ............................................................................................................................................. 1
Table: Personnel ........................................................................................................................................................ 2
Table: Surplus and Deficit........................................................................................................................................... 3
Table: Cash Flow ........................................................................................................................................................ 4
Table: Balance Sheet ................................................................................................................................................. 6




                                                                                                                                                                Page 1
2010                 COMPANY NAME


1.0 Executive Summary

    COMPANY NAME is a not-for-profit organization formed to provide a place where people of all ages and abilities are encouraged to
    develop their full potential through education and extracurricular activities, in addition to counseling for individuals that need help with
    mental health, drug & alcohol addictions, family and marriage counseling. COMPANY NAME plans to offer dynamic, unique, and
    constantly evolving programs and services.

    OWNER’S NAME has over 15 years experience as a Professional Therapist, Senior Drug & Alcohol Counselor and Martial Arts
    Instructor. Co-Owner, CO-OWNER’S NAME, has experience working with adolescents and parents, Aurora Parks & Recreation,
    volunteer at Morning Star Senior Daycare for 8 years and other community programs.

    The purpose of this plan is to attain grant funding in the amount of $1,000,000 in order to develop a Community Center to house
    programs that are geared towards revitalizing the community. The types of programs to be included the expansion of COMPANY
    NAME, Martial Arts School, to start an Adult Daycare, the addition of Financial Counseling, to flourish the Event Planning Business
    operated by minority women, to expand the Artistic Therapy (utilizing art forms for therapy such as dance, theater arts, music, poetry,
    artwork, etc) and to purchase and refurbish (major renovations, HVAC and electrical repairs, etc.) This will be the building to house all
    of the above mentioned programs.

    COMPANY NAME
    [INSERT ADDRESS]




        1
2010                  COMPANY NAME


1.1 Objectives

     The objectives of COMPANY NAME are:

     To develop a Community Center to house programs that is geared towards revitalizing the community.

     To initiate an event planning business operated by minority women, Artistic Therapy (utilizing art forms for therapy such as dance,
     theater arts, music, poetry, artwork, etc)

     To purchase and refurbish a building to house current and future house programs.

1.2 Mission

     COMPANY NAME aims to offer safe and secure counseling care and community services at all times. Close personal attention to
     each person in need is essential to providing a quality experience for all of the community; therefore, adequate personnel will be hired
     to ensure each person has the proper supervision and attention in the company’s care.

1.3 Keys to Success

     Keys to success for the company will include:

     1.   Maintaining a reputable and untarnished reputation in the community.
     2.   Quality counseling, educational and recreational services.
     3.   Flexible hours.

2.0 Organization Summary

     COMPANY NAME is a not-for-profit organization formed to provide a place where people of all ages and abilities are encouraged to
     develop their full potential through education and extra circular activities. COMPANY NAME plans to offer dynamic, unique and
     constantly evolving programs. Although the company will incorporate college prep courses into our programs, the focus is on after-
     school daycare, martial arts courses, education and senior daycare for the community.

     COMPANY NAME was started by OWNER’S NAME has over 15 years experience as a Professional Therapist, Senior Drug &
     Alcohol Counselor and Martial Arts Instructor. Co-Owner, CO-OWNER’S NAME, has experience working with adolescents and
     parents, Aurora Parks & Recreation, volunteer at Morning Star Senior Daycare for 8 years and other community programs.

     COMPANY NAME is located in the city of Aurora in the state of Colorado. Although preliminary plans are being made to find a new
     location, the organization will secure space when approximately fifty percent of our start-up funding has been raised.

2.1 Legal Entity

     COMPANY NAME is an Arapahoe County, Colorado nonprofit corporation owned by OWNER’S NAME and CO-OWNER’S NAME.

2.2 Organization History

     COMPANY NAME was founded in August of the year 1995 by OWNER’S NAME and CO-OWNER’S NAME.




          2
2010                    COMPANY NAME


Table: Past Performance

Past Performance
                                               2007      2008        2009
Funding                                     $60,152   $53,812    $64,403
Gross Surplus                                    $0        $0      ($105)
Gross Surplus %                              0.00%     0.00%      -0.16%
Operating Expenses                          $47,239   $50,709    $45,914

Balance Sheet
                                              2007      2008        2009

Current Assets
Cash                                        $27,280   $65,879   $122,236
Other Current Assets                             $0        $0         $0
Total Current Assets                        $27,280   $65,879   $122,236

Long-term Assets
Long-term Assets                                $0        $0          $0
Accumulated Depreciation                        $0        $0          $0
Total Long-term Assets                          $0        $0          $0

Total Assets                                $27,280   $65,879   $122,236

Current Liabilities
Accounts Payable                                $0        $0          $0
Current Borrowing                               $0        $0          $0
Other Current Liabilities (interest free)       $0        $0          $0

Total Current Liabilities                       $0        $0          $0

Long-term Liabilities                           $0        $0          $0
Total Liabilities                               $0        $0          $0

Paid-in Capital                                  $0        $0        $72
Retained Earnings                           $14,366   $62,776    $91,642
Earnings                                    $12,914    $3,103    $30,522
Total Capital                               $27,280   $65,879   $122,236

Total Capital and Liabilities               $27,280   $65,879   $122,236

Other Inputs
Payment Days                                     0         0           0




          3
2010                COMPANY NAME




3.0 Services

    COMPANY NAME will provide the following activities and services:

    1.   Counseling in the areas of Mental Health, Drug & Alcohol addictions, Family and Marriage.
    2.   The counseling center is State Licensed to provide for DUI Education, Therapy and Anger Management.
    3.   A bilingual therapist will also be available for clients that do not speak English as a primary language.
    4.   An artistic therapy program utilizing art forms for therapy such as dance, theater arts, music, poetry, artwork.
    5.   A martial arts school that teaches Tae Kwando, Tang Soo Do and Hapkido and other self defense techniques.
    6.   An adult daycare program.
    7.   Financial counseling.
    8.   Creative arts, dance and theater programs.
    9.   Life and employment seeking skill programs.

4.0 Market Analysis Summary

    Aurora is a Home Rule Municipality spanning Arapahoe, Adams, and Douglas counties in Colorado. The city is the third most
    populous city in the state of Colorado and the 59th most populous city in the United States. The city had an estimated population of
    319,057 in 2008. Denver and Aurora are the principal cities of the Denver-Aurora-Broomfield, CO Metropolitan Statistical Area, which
    in 2007 had an estimated population of 2,464,866. (22nd most populous MSA. However, Denver and Aurora combined make up less
    than half of the Denver-Aurora-Broomfield Metropolitan Statistical Area's population and Aurora has approximately half the population
    of Denver. The estimated population of the Denver-Aurora-Boulder Combined Statistical Area was 2,998,878 in 2007(15th most
    populous CSA).

    As of the 2000 Census, there were 276,393 people, 105,625 households, and 68,867 families residing in the city. The population
    density was 1,939.6 people per square mile (748.9/km²). There were 109,260 housing units at an average density of 766.7/sq mi
    (296.0/km²). The racial makeup of the city was 67.8% White, 14.5% African American, 0.8% Native American, 4.4% Asian, 0.2%
    Pacific Islander, 8.1% from other races, and 4.2% from two or more races. Hispanic or Latino of any race was 19.8% of the
    population.



         4
2010                   COMPANY NAME


    There were 105,625 households out of which 35.5% had children under the age of 18 living with them, 46.9% were married couples
    living together, 13.1% had a female householder with no husband present, and 34.8% were non-families. 27.4% of all households
    were made up of individuals and 5.7% had someone living alone who was 65 years of age or older. The average household size was
    2.60 and the average family size was 3.19.

    In the city the population was spread out with 27.6% under the age of 18, 10.1% from 18 to 24, 34.7% from 25 to 44, 20.2% from 45
    to 64, and 7.4% who were 65 years of age or older. The median age was 32 years. For every 100 females there were 98.1 males. For
    every 100 females age 18 and over, there were 95.8 males.

    The median income for a household in the city was $46,507, and the median income for a family was $52,551. Males had a median
    income of $35,963 versus $30,080 for females. The per capita income for the city was $21,095. About 6.8% of families and 8.9% of
    the population were below the poverty line, including 12.0% of those under age 18 and 6.1% of those age 65 or over.

    COMPANY NAME will be focused on individuals needing mental or substance abuse help, individuals and families seeking to nurture
    their creative potential through the visual and performing arts. Initially, COMPANY NAME will address a segment of the Aurora market
    known for its stable, family orientation, and for its willingness to support and patronize local institutions. Once grant funding is
    acquired, the company will expand its' focus to include the entire Denver area market.

4.1 Market Segmentation

    Using a broad definition of our market, every family and individual who below the poverty line in need of education, counseling or
    community services is a potential consumer of the programs and services offered by COMPANY NAME.

Table: Market Analysis

Market Analysis
                                        2010            2011            2012            2013            2014
Potential Customers           Growth                                                                                     CAGR
Counseling Services               5%         211,535        222,112        233,218         244,879         257,123       5.00%
Educational Services              5%           88,060          92,463          97,086      101,940         107,037       5.00%
Daycare Services                  5%           19,462          20,435          21,457          22,530          23,657    5.00%
Total                          5.00%         319,057        335,010        351,761         369,349         387,817       5.00%




         5
2010                COMPANY NAME




4.2 Target Market Segment Strategy

    Past experience has shown that most non-profits in this industry are not visible enough to the community that may need the programs
    and services. Instead, COMPANY NAME must mount an aggressive advertising campaign.

    The organization must work in conjunction with other community centers, schools and businesses to insert the knowledge of what is
    offered known.

4.3 Service Providers Analysis

    There is no known organization in Aurora, Colorado that offers the vast number of programs and services that COMPANY NAME
    wants to orchestrate in the community.

    Alternatives in the area are [INSERT NAMES]. COMPANY NAME would like to provide services and offer programs to the elderly,
    children and all individual residents that need help.

4.3.1 Alternatives and Usage Patterns

    The purpose of COMPANY NAME community outreach programs are:

        To provide many counseling programs that deal with mental health, substance abuse, family and marriage.
        To provide a daycare center for the elder citizens in Aurora, Colorado.
        To provide education, martial arts and life skills training.

    Although a number of community centers are currently serving the Aurora market, COMPANY NAME is in a unique position to
    provide the community all of the above qualities plus the benefit of knowing that they are helping at-risk youth and fellow nonprofit
    organizations. Because principles are very important to most nonprofit organizations, the organization believes that as long as it can
    maintain the above characteristics, people in need of assistance will choose COMPANY NAME service over other local services
    because of the benefit it has for the community.




         6
2010                COMPANY NAME


5.0 Strategy and Implementation Summary

    Through its singular focus on education and life training targeted to both adults, seniors and children, COMPANY NAME is positioned
    as a premier source of arts education, enrichment and enjoyment for the entire Aurora, Colorado area. COMPANY NAME offerings
    will include a diverse range of programs and activities on a rotated calendar basis, ensuring a fresh experience for even the most
    frequent attendees.

5.1 Competitive Edge

    COMPANY NAME will have the ability to provide internal and external people in the community with high-quality educational services,
    life-skill training, day care for the elderly, community event planning services and art therapy courses. COMPANY NAME will be able
    to provide this value because of the history and success rate of OWNER’S NAME has over 15 years experience as a Professional
    Therapist, Senior Drug & Alcohol Counselor and Martial Arts Instructor. Co-Owner, CO-OWNER’S NAME, has experience working
    with adolescents and parents, Aurora Parks & Recreation, volunteer at Morning Star Senior Daycare for 8 years and other community
    programs.

    The company is confident that their volunteers and staff members are committed to the success of this project. In addition,
    COMPANY NAME plans to hire a bi-lingual therapist to accommodate the Spanish speaking community needing services in Aurora,
    Colorado.

5.2 Marketing Strategy

    COMPANY NAME will strive to be the premier provider of community services as a nonprofit organization.

    The marketing strategy attempts to successfully communicate the unique value the programs offer to the community. The marketing
    strategy will continue to identify the needs of the community and to communicate with this audience in the most effective and positive
    manner possible.




         7
2010                  COMPANY NAME



5.3 Fundraising Strategy

      COMPANY NAME will spend efforts on the commitment of community volunteers to raise funds through corporate and individual
      contributors throughout the area. This includes leveraging the resources of corporate sponsors and initiating a program where
      businesses are partnered with specific areas of need. Sponsors and Donors are recognized in numerous ways for the valuable role
      they play in the organization.

5.3.1 Funding Forecast

      Sales for year one are based on adult day care and counseling patients and the pay-per-visit fees from a collective of insurance
      companies. Sales also come from the sales of community classes for art therapy, martial arts courses clients and event planning
      services. COMPANY NAME plans to increase this number in year two as the company expands the business to serving external
      customers, especially other nonprofits. Finally, in year three, COMPANY NAME plans to expand to serving the community at large by
      offering more services in a larger property the company is hoping to acquire.

Table: Funding Forecast

Funding Forecast
                                                                                    2010                 2011                 2012
Funding
Counseling Services                                                              $95,085              $97,938             $100,876
Martial Arts, Art Therapy and Event Planning                                   $117,097              $120,610             $124,228


Adult Daycare                                                                  $223,324              $230,024             $236,924
Total Funding                                                                  $435,506              $448,572             $462,028


Direct Cost of Funding                                                              2010                 2011                 2012
Office Rent and Operations                                                       $41,748              $43,000              $44,290
Utilities                                                                         $4,164               $4,289               $4,418
Subtotal Cost of Funding                                                         $45,912              $47,289              $48,708




            8
2010       COMPANY NAME




       9
2010                   COMPANY NAME


5.4 Milestones

     The accompanying table lists important program milestones. The milestone schedule indicates our emphasis on planning for
     implementation.

     What the table doesn't show is the commitment behind it. COMPANY NAME business plan includes complete provisions for plan-vs.-
     actual analysis, and the organization will be holding follow-up meetings several times throughout the operation process to discuss the
     variance and course corrections.

Table: Milestones

Milestones


Milestone                                     Start Date         End Date             Budget             Manager        Department
Real Estate Purchase                           7/3/2010         11/1/2010           $328,000                                 Owner
Equipment for Adult Daycare                    7/3/2010         11/1/2010           $250,000                                 Owner
Advertising Campaign                           7/3/2010        12/31/2010             $6,000                                 Owner
Acquire Needed Office Equipment                7/3/2010        10/31/2010           $100,000                                 Owner
Repairs to Facility                            7/3/2010        12/31/2010           $450,000                                 Owner
Purchase Van for Adult Day Care                7/3/2010        10/31/2010            $45,000                                 Owner


Totals                                                                            $1,179,000



6.0 Management Summary

     The initial management team consists of the two principals of the organization, OWNER’S NAME and CO-OWNER’S NAME .

     COMPANY NAME will add more staff as needed.

6.1 Personnel Plan

     Please see the Personnel Table for COMPANY NAME.

Table: Personnel

Personnel Plan
                                                                    2010                        2011                        2012
Owner/Manager                                                         $0                          $0                          $0
Volunteers                                                            $0                          $0                          $0
Bi-lingual Therapist                                             $60,000                     $61,800                     $63,654
Total People                                                          10                          10                          10

Total Payroll                                                    $60,000                     $61,800                     $63,654




         10
2010                 COMPANY NAME


7.0 Financial Plan

    COMPANY NAME will finance growth through cash flow, grants and individual donation revenues. The organization recognizes that
    this means COMPANY NAME may have to grow more slowly than it might like but that no borrowing is necessary.

7.1 Important Assumptions

    The financial plan depends on important assumptions, most of which are shown in the following table. Due to the nonprofit status, no
    taxes are required.

7.2 Break-even Analysis

    The break-even analysis is based on the ongoing costs we incur to keep COMPANY NAME running.

Table: Break-even Analysis

Break-even Analysis


Monthly Revenue Break-even                                                                                           $10,235


Assumptions:
Average Percent Variable Cost                                                                                            11%
Estimated Monthly Fixed Cost                                                                                           $9,156




       11
2010                   COMPANY NAME


7.3 Projected Surplus or Deficit

     The surplus indicates positive revenues flowing into COMPANY NAME. Expenses will be minimal as we are able to rely on existing
     resources, volunteers and staff.

Table: Surplus and Deficit

Surplus and Deficit
                                                                          2010                   2011                   2012
Funding                                                               $435,506               $448,572               $462,028
Direct Cost                                                            $45,912                $47,289                $48,708
Other Costs of Funding                                                      $0                     $0                     $0
Total Direct Cost                                                      $45,912                $47,289                $48,708

Gross Surplus                                                         $389,594               $401,283               $413,320
Gross Surplus %                                                        89.46%                 89.46%                 89.46%



Expenses
Payroll                                                                 $60,000               $61,800                $63,654
Marketing/Promotion                                                     $18,000               $25,000                $40,000
Depreciation                                                             $3,948                $3,910                 $3,871
Contract Labor                                                           $7,800                $8,034                 $8,275
Insurance Expense                                                       $12,000               $12,360                $12,731
Additional Utilities                                                     $8,124                $8,368                 $8,619

Total Operating Expenses                                              $109,872               $119,472               $137,150

Surplus Before Interest and Taxes                                     $279,722               $281,811               $276,170
EBITDA                                                                $283,670               $285,721               $280,041
 Interest Expense                                                           $0                     $0                     $0
 Taxes Incurred                                                             $0                     $0                     $0

Net Surplus                                                           $279,722               $281,811               $276,170
Net Surplus/Funding                                                    64.23%                 62.82%                 59.77%




       12
2010        COMPANY NAME




       13
2010        COMPANY NAME




       14
2010                 COMPANY NAME


7.4 Projected Cash Flow

    Management of cash flow is critical to COMPANY NAME's success. The monthly cash flow is shown in the illustration, with the red
    bar representing the cash flow per month, and the blue bar the monthly balance. The annual cash flow figures are included here and
    the more important detailed monthly numbers are included in the appendix. Should the organization's monthly cash flows fail to meet
    expectations; director’s salaries will not be paid. If further action is required, the company will utilize revolving credit facilities.

Table: Cash Flow

Pro Forma Cash Flow
                                                                                2010                   2011                 2012
Cash Received

Cash from Operations
Cash Funding                                                                $435,506              $448,572              $462,028
Subtotal Cash from Operations                                               $435,506              $448,572              $462,028

Additional Cash Received
Sales Tax, VAT, HST/GST Received                                                  $0                    $0                    $0
New Current Borrowing                                                             $0                    $0                    $0
New Other Liabilities (interest-free)                                             $0                    $0                    $0
New Long-term Liabilities                                                         $0                    $0                    $0
Sales of Other Current Assets                                                     $0                    $0                    $0
Sales of Long-term Assets                                                         $0                    $0                    $0
New Investment Received                                                   $1,000,000                    $0                    $0
Subtotal Cash Received                                                    $1,435,506              $448,572              $462,028

Expenditures                                                                    2010                   2011                 2012

Expenditures from Operations
Cash Spending                                                                $60,000               $61,800               $63,654
Bill Payments                                                                $90,505              $100,444              $118,002
Subtotal Spent on Operations                                                $150,505              $162,244              $181,656

Additional Cash Spent
Sales Tax, VAT, HST/GST Paid Out                                                   $0                    $0                    $0
Principal Repayment of Current Borrowing                                           $0                    $0                    $0

Other Liabilities Principal Repayment                                              $0                    $0                    $0
Long-term Liabilities Principal Repayment                                          $0                    $0                    $0

Purchase Other Current Assets                                               $395,000              $450,000                    $0
Purchase Long-term Assets                                                   $328,000                    $0                    $0
Dividends                                                                         $0                    $0                    $0
Subtotal Cash Spent                                                         $873,505              $612,244              $181,656

Net Cash Flow                                                               $562,001             ($163,672)             $280,372
Cash Balance                                                                $684,237               $520,565             $800,937


       15
2010        COMPANY NAME




       16
2010                    COMPANY NAME


7.5 Projected Balance Sheet

     The balance sheet in the following table shows managed but sufficient growth of net worth, and a sufficiently healthy financial position.
     The monthly estimates for COMPANY NAME are included in the appendix.

Table: Balance Sheet

Pro Forma Balance Sheet
                                                                  2010                      2011                      2012
Assets

Current Assets
Cash                                                          $684,237                  $520,565                 $800,937
Other Current Assets                                          $395,000                  $845,000                 $845,000
Total Current Assets                                        $1,079,237                $1,365,565               $1,645,937

Long-term Assets
Long-term Assets                                              $328,000                  $328,000                 $328,000
Accumulated Depreciation                                        $3,948                    $7,858                  $11,729
Total Long-term Assets                                        $324,052                  $320,142                 $316,271
Total Assets                                                $1,403,289                $1,685,707               $1,962,208

Liabilities and Capital                                           2010                      2011                      2012

Current Liabilities
Accounts Payable                                                $1,331                    $1,938                    $2,269
Current Borrowing                                                   $0                        $0                        $0
Other Current Liabilities                                           $0                        $0                        $0
Subtotal Current Liabilities                                    $1,331                    $1,938                    $2,269

Long-term Liabilities                                               $0                        $0                        $0
Total Liabilities                                               $1,331                    $1,938                    $2,269

Paid-in Capital                                             $1,000,072                $1,000,072               $1,000,072
Accumulated Surplus/Deficit                                   $122,164                  $401,886                 $683,697
Surplus/Deficit                                               $279,722                  $281,811                 $276,170
Total Capital                                               $1,401,958                $1,683,769               $1,959,939
Total Liabilities and Capital                               $1,403,289                $1,685,707               $1,962,208

Net Worth                                                   $1,401,958                $1,683,769               $1,959,939




         17
2010                    COMPANY NAME


7.6 Standard Ratios

     Standard business ratios are included in the table. The ratios show a plan for balanced, healthy operations.

Table: Ratios

Ratio Analysis
                                                              2010               2011               2012        Industry Profile
Funding Growth                                             576.22%              3.00%              3.00%                 6.71%

Percent of Total Assets
Other Current Assets                                        28.15%             50.13%            43.06%                40.10%
Total Current Assets                                        76.91%             81.01%            83.88%                58.13%
Long-term Assets                                            23.09%             18.99%            16.12%                41.87%
Total Assets                                               100.00%            100.00%           100.00%               100.00%

Current Liabilities                                          0.09%              0.11%              0.12%               23.84%
Long-term Liabilities                                        0.00%              0.00%              0.00%               24.09%
Total Liabilities                                            0.09%              0.11%              0.12%               47.93%
Net Worth                                                   99.91%             99.89%             99.88%               52.07%

Percent of Funding
Funding                                                    100.00%            100.00%           100.00%               100.00%
Gross Surplus                                               89.46%             89.46%            89.46%               100.00%
Selling, General & Administrative Expenses                  25.23%             26.63%            29.68%                73.20%

Advertising Expenses                                         4.13%              5.57%              8.66%                 1.89%
Surplus Before Interest and Taxes                           64.23%             62.82%             59.77%                 2.31%

Main Ratios
Current                                                      811.09             704.64             725.27                 1.64
Quick                                                        811.09             704.64             725.27                 1.23
Total Debt to Total Assets                                   0.09%              0.11%              0.12%               61.46%
Pre-tax Return on Net Worth                                 19.95%             16.74%             14.09%                8.92%
Pre-tax Return on Assets                                    19.93%             16.72%             14.07%                3.44%




       18
2010                     COMPANY NAME




Additional Ratios                         2010     2011     2012
Net Surplus Margin                      64.23%   62.82%   59.77%   n.a
Return on Equity                        19.95%   16.74%   14.09%   n.a

Activity Ratios
Accounts Payable Turnover                69.02    52.14    52.14   n.a
Payment Days                                 6        6        6   n.a
Total Asset Turnover                      0.31     0.27     0.24   n.a

Debt Ratios
Debt to Net Worth                         0.00     0.00     0.00   n.a
Current Liab. to Liab.                    1.00     1.00     1.00   n.a




       19
2010                  COMPANY NAME




Liquidity Ratios
Net Working Capital                  $1,077,906   $1,363,627   $1,643,668   n.a
Interest Coverage                          0.00         0.00         0.00   n.a

Additional Ratios
Assets to Funding                         3.22         3.76         4.25    n.a
Current Debt/Total Assets                  0%           0%           0%     n.a
Acid Test                               811.09       704.64       725.27    n.a
Funding/Net Worth                         0.31         0.27         0.24    n.a
Dividend Payout                           0.00         0.00         0.00    n.a




       20
                                                                                Appendix

Table: Funding Forecast

Funding Forecast
                                                  Jan       Feb       Mar       Apr       May       Jun         Jul      Aug       Sep       Oct       Nov       Dec
Funding
Counseling Services                             $6,700    $6,901    $7,108    $7,321    $7,541    $7,767    $8,000     $8,240    $8,487    $8,742    $9,004    $9,274
Martial Arts, Art Therapy and Event Planning    $8,250    $8,498    $8,753    $9,016    $9,286    $9,565    $9,852    $10,148   $10,452   $10,766   $11,089   $11,422
Adult Daycare                                  $15,736   $16,208   $16,694   $17,195   $17,711   $18,242   $18,789    $19,353   $19,934   $20,532   $21,148   $21,782
Total Funding                                  $30,686   $31,607   $32,555   $33,532   $34,538   $35,574   $36,641    $37,741   $38,873   $40,040   $41,241   $42,478

Direct Cost of Funding                             Jan       Feb       Mar       Apr       May       Jun        Jul       Aug       Sep       Oct       Nov       Dec
Office Rent and Operations                      $3,479    $3,479    $3,479    $3,479    $3,479    $3,479    $3,479     $3,479    $3,479    $3,479    $3,479    $3,479
Utilities                                         $347      $347      $347      $347      $347      $347      $347       $347      $347      $347      $347      $347
Subtotal Cost of Funding                        $3,826    $3,826    $3,826    $3,826    $3,826    $3,826    $3,826     $3,826    $3,826    $3,826    $3,826    $3,826




                                                                                                                                                                    Page 1
                                                                    Appendix

Table: Personnel

Personnel Plan
                         Jan      Feb      Mar      Apr      May         Jun       Jul     Aug      Sep      Oct      Nov      Dec
Owner/Manager             $0       $0       $0       $0       $0          $0       $0       $0       $0       $0       $0       $0
Volunteers                $0       $0       $0       $0       $0          $0       $0       $0       $0       $0       $0       $0
Bi-lingual Therapist   $5,000   $5,000   $5,000   $5,000   $5,000      $5,000   $5,000   $5,000   $5,000   $5,000   $5,000   $5,000
Total People              10       10       10       10       10          10       10       10       10       10       10       10


Total Payroll          $5,000   $5,000   $5,000   $5,000   $5,000      $5,000   $5,000   $5,000   $5,000   $5,000   $5,000   $5,000




                                                                                                                                      Page 2
                                                                              Appendix

Table: Surplus and Deficit

Surplus and Deficit
                                              Jan       Feb       Mar       Apr      May        Jun        Jul       Aug       Sep       Oct       Nov       Dec
Funding                                   $30,686   $31,607   $32,555   $33,532   $34,538   $35,574   $36,641    $37,741   $38,873   $40,040   $41,241   $42,478
Direct Cost                                $3,826    $3,826    $3,826    $3,826    $3,826    $3,826    $3,826     $3,826    $3,826    $3,826    $3,826    $3,826
Other Costs of Funding                         $0        $0        $0        $0        $0        $0        $0         $0        $0        $0        $0        $0
Total Direct Cost                          $3,826    $3,826    $3,826    $3,826    $3,826    $3,826    $3,826     $3,826    $3,826    $3,826    $3,826    $3,826

Gross Surplus                             $26,860   $27,781   $28,729   $29,706   $30,712   $31,748   $32,815    $33,915   $35,047   $36,214   $37,415   $38,652
Gross Surplus %                           87.53%    87.90%    88.25%    88.59%    88.92%    89.24%    89.56%     89.86%    90.16%    90.44%    90.72%    90.99%



Expenses
Payroll                                    $5,000    $5,000    $5,000    $5,000    $5,000    $5,000    $5,000     $5,000    $5,000    $5,000    $5,000    $5,000
Marketing/Promotion                        $1,500    $1,500    $1,500    $1,500    $1,500    $1,500    $1,500     $1,500    $1,500    $1,500    $1,500    $1,500
Depreciation                                 $329      $329      $329      $329      $329      $329      $329       $329      $329      $329      $329      $329
Contract Labor                               $650      $650      $650      $650      $650      $650      $650       $650      $650      $650      $650      $650
Insurance Expense                   15%    $3,000        $0        $0    $3,000        $0        $0    $3,000         $0        $0    $3,000        $0        $0
Additional Utilities                         $677      $677      $677      $677      $677      $677      $677       $677      $677      $677      $677      $677

Total Operating Expenses                  $11,156    $8,156    $8,156   $11,156    $8,156    $8,156   $11,156     $8,156    $8,156   $11,156    $8,156    $8,156

Surplus Before Interest and Taxes         $15,704   $19,625   $20,573   $18,550   $22,556   $23,592   $21,659    $25,759   $26,891   $25,058   $29,259   $30,496
EBITDA                                    $16,033   $19,954   $20,902   $18,879   $22,885   $23,921   $21,988    $26,088   $27,220   $25,387   $29,588   $30,825
 Interest Expense                              $0        $0        $0        $0        $0        $0        $0         $0        $0        $0        $0        $0
 Taxes Incurred                                $0        $0        $0        $0        $0        $0        $0         $0        $0        $0        $0        $0

Net Surplus                               $15,704   $19,625   $20,573   $18,550   $22,556   $23,592   $21,659    $25,759   $26,891   $25,058   $29,259   $30,496
Net Surplus/Funding                       51.18%    62.09%    63.19%    55.32%    65.31%    66.32%    59.11%     68.25%    69.18%    62.58%    70.95%    71.79%




                                                                                                                                                                   Page 3
                                                                                        Appendix

Table: Cash Flow

Pro Forma Cash Flow
                                                   Jan       Feb       Mar       Apr       May       Jun        Jul      Aug       Sep          Oct       Nov       Dec
Cash Received

Cash from Operations
Cash Funding                                    $30,686   $31,607   $32,555   $33,532   $34,538   $35,574   $36,641   $37,741   $38,873     $40,040    $41,241   $42,478
Subtotal Cash from Operations                   $30,686   $31,607   $32,555   $33,532   $34,538   $35,574   $36,641   $37,741   $38,873     $40,040    $41,241   $42,478

Additional Cash Received
Sales Tax, VAT, HST/GST Received        0.00%        $0        $0        $0        $0        $0        $0        $0        $0        $0           $0        $0        $0
New Current Borrowing                                $0        $0        $0        $0        $0        $0        $0        $0        $0           $0        $0        $0
New Other Liabilities (interest-free)                $0        $0        $0        $0        $0        $0        $0        $0        $0           $0        $0        $0
New Long-term Liabilities                            $0        $0        $0        $0        $0        $0        $0        $0        $0           $0        $0        $0
Sales of Other Current Assets                        $0        $0        $0        $0        $0        $0        $0        $0        $0           $0        $0        $0
Sales of Long-term Assets                            $0        $0        $0        $0        $0        $0        $0        $0        $0           $0        $0        $0
New Investment Received                              $0        $0        $0        $0        $0        $0        $0        $0        $0   $1,000,000        $0        $0
Subtotal Cash Received                          $30,686   $31,607   $32,555   $33,532   $34,538   $35,574   $36,641   $37,741   $38,873   $1,040,040   $41,241   $42,478

Expenditures                                       Jan       Feb       Mar       Apr       May       Jun        Jul      Aug       Sep          Oct       Nov       Dec

Expenditures from Operations
Cash Spending                                    $5,000    $5,000    $5,000    $5,000    $5,000    $5,000    $5,000    $5,000    $5,000      $5,000     $5,000    $5,000
Bill Payments                                    $7,722    $7,253    $6,653    $9,053    $7,253    $6,653    $9,053    $7,253    $6,653      $9,053     $7,253    $6,653
Subtotal Spent on Operations                    $12,722   $12,253   $11,653   $14,053   $12,253   $11,653   $14,053   $12,253   $11,653     $14,053    $12,253   $11,653




                                                                                                                                                                           Page 4
                                                                                   Appendix


Additional Cash Spent
Sales Tax, VAT, HST/GST Paid Out                  $0         $0         $0         $0         $0         $0         $0         $0         $0         $0          $0          $0
Principal Repayment of Current Borrowing          $0         $0         $0         $0         $0         $0         $0         $0         $0         $0          $0          $0
Other Liabilities Principal Repayment             $0         $0         $0         $0         $0         $0         $0         $0         $0         $0          $0          $0
Long-term Liabilities Principal Repayment         $0         $0         $0         $0         $0         $0         $0         $0         $0         $0          $0          $0
Purchase Other Current Assets                     $0         $0         $0         $0         $0         $0         $0         $0         $0   $395,000          $0          $0
Purchase Long-term Assets                         $0         $0         $0         $0         $0         $0         $0         $0         $0         $0    $328,000          $0
Dividends                                         $0         $0         $0         $0         $0         $0         $0         $0         $0         $0          $0          $0
Subtotal Cash Spent                          $12,722    $12,253    $11,653    $14,053    $12,253    $11,653    $14,053    $12,253    $11,653   $409,053    $340,253     $11,653

Net Cash Flow                                $17,964    $19,354    $20,902    $19,479    $22,285    $23,921    $22,588    $25,488    $27,220   $630,987   ($299,012)    $30,825
Cash Balance                                $140,200   $159,554   $180,456   $199,935   $222,220   $246,141   $268,729   $294,217   $321,437   $952,424     $653,412   $684,237




                                                                                                                                                                         Page 5
                                                                                     Appendix

Table: Balance Sheet

Pro Forma Balance
Sheet
                                                Jan        Feb        Mar         Apr        May          Jun          Jul        Aug         Sep           Oct          Nov          Dec
Assets                      Starting
                            Balances

Current Assets
Cash                             $122,236   $140,200   $159,554   $180,456   $199,935    $222,220    $246,141    $268,729    $294,217    $321,437      $952,424      $653,412     $684,237
Other Current Assets                   $0         $0         $0         $0         $0          $0          $0          $0          $0          $0      $395,000      $395,000     $395,000
Total Current Assets             $122,236   $140,200   $159,554   $180,456   $199,935    $222,220    $246,141    $268,729    $294,217    $321,437    $1,347,424    $1,048,412   $1,079,237

Long-term Assets
Long-term Assets                       $0        $0         $0         $0          $0          $0          $0          $0          $0          $0            $0     $328,000     $328,000
Accumulated                            $0      $329       $658       $987      $1,316      $1,645      $1,974      $2,303      $2,632      $2,961        $3,290       $3,619       $3,948
Depreciation
Total Long-term Assets                 $0     ($329)     ($658)     ($987)    ($1,316)    ($1,645)    ($1,974)    ($2,303)    ($2,632)    ($2,961)      ($3,290)     $324,381     $324,052
Total Assets                     $122,236   $139,871   $158,896   $179,469   $198,619    $220,575    $244,167    $266,426    $291,585    $318,476    $1,344,134    $1,372,793   $1,403,289

Liabilities and Capital                         Jan        Feb        Mar         Apr        May          Jun          Jul        Aug         Sep           Oct          Nov          Dec

Current Liabilities
Accounts Payable                       $0     $1,931     $1,331     $1,331     $1,931      $1,331      $1,331      $1,931      $1,331      $1,331        $1,931       $1,331       $1,331
Current Borrowing                      $0         $0         $0         $0         $0          $0          $0          $0          $0          $0            $0           $0           $0
Other Current Liabilities              $0         $0         $0         $0         $0          $0          $0          $0          $0          $0            $0           $0           $0
Subtotal Current                       $0     $1,931     $1,331     $1,331     $1,931      $1,331      $1,331      $1,931      $1,331      $1,331        $1,931       $1,331       $1,331
Liabilities

Long-term Liabilities                  $0         $0         $0         $0         $0          $0          $0          $0          $0          $0            $0           $0           $0
Total Liabilities                      $0     $1,931     $1,331     $1,331     $1,931      $1,331      $1,331      $1,931      $1,331      $1,331        $1,931       $1,331       $1,331

Paid-in Capital                       $72        $72        $72        $72        $72         $72         $72         $72         $72         $72    $1,000,072    $1,000,072   $1,000,072
Accumulated                       $91,642   $122,164   $122,164   $122,164   $122,164    $122,164    $122,164    $122,164    $122,164    $122,164      $122,164      $122,164     $122,164
Surplus/Deficit
Surplus/Deficit                   $30,522    $15,704    $35,329    $55,902    $74,452     $97,008    $120,600    $142,259    $168,018    $194,909      $219,967      $249,226     $279,722
Total Capital                    $122,236   $137,940   $157,565   $178,138   $196,688    $219,244    $242,836    $264,495    $290,254    $317,145    $1,342,203    $1,371,462   $1,401,958
Total Liabilities and            $122,236   $139,871   $158,896   $179,469   $198,619    $220,575    $244,167    $266,426    $291,585    $318,476    $1,344,134    $1,372,793   $1,403,289
Capital

Net Worth                        $122,236   $137,940   $157,565   $178,138   $196,688    $219,244    $242,836    $264,495    $290,254    $317,145    $1,342,203    $1,371,462   $1,401,958
                                                                                                                                                                                  Page 6
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           Page 7
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