[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
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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]
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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.
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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
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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.
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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%
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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.
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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.
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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
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2010 COMPANY NAME
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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
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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
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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
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2010 COMPANY NAME
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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
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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%
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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%
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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
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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
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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
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