L.D. Spring, P.C.

Certified Public Accountant & Business Consultant

Services Provided by the Firm

Audit, Review and Compilation Services:

Compilation Services provide in the form of financial statements,
information that is the representation of management without undertaking to
express any assurance on the statements.

Review Services provide limited assurance that the financial statements do
not require material modifications for them to be in conformance with
generally accepted accounting principles, or if applicable, with another
comprehensive basis of accounting.

Audit Services provide the highest level of assurance that the financial
statements present fairly the financial position and results of operations in
conformity with generally accepted accounting principles, or if applicable,
with another comprehensive basis of accounting.

Tax Related Services:

Tax compliance services include tax research and preparation of individual,
partnership, corporation, estates and trusts, annual reports and tax returns for
non-profit organizations and pension and retirement plans. The firm also
provides tax planning and tax reduction strategies as well as assisting new
non-profit organizations in obtaining their tax exempt status.

Outsourcing, Emerging Business, Controllership and Management

Advisory Services:

Accounting Services include providing clients with as much accounting and administrative support as needed. Outsourcing services can range from the preparation of annual compiled financial statements and tax returns to assuming complete accounting and controllership functions. The following is a list of services provided under this heading:

Record cash receipts from daily coded cash logs.
Process accounts receivable invoices, collection on accounts, and maintain aged listing of outstanding balances.
Process accounts payable from approved and coded invoices.
Prepare accounts payable checks for signatures and mailing.
Process and record payrolls from information provided.
Prepare monthly sales tax returns.
Reconcile all monthly bank statements including money market and investment accounts.
Maintain fixed assets and depreciation schedules.
Maintain schedules for prepaid expenses, accrued income and

expenses

Record all necessary standard and adjusting journal entries.
Provide monthly general ledger, journals and financial statements.

Internal Control Management services involve the examination of an
organization's accounting, administrative needs, and the flow of transactions.
Recommendations are made to strengthen internal controls and increase the
efficiency and effectiveness of record keeping processes.

Internal Audit services provide an ongoing overview of an organizations
internal controls and systems; test of transactions for authorization,
completeness, and correctness; provide planning and assistance with the year
end external audit function.

Cash Management services make certain that all liquid assets are invested and
monitored as they mature, as well as providing timely advice for subsequent
reinvesting.

Budgeting services assist clients in developing, preparing and monitoring their
budget process.

Organization and Process Review involves the objective evaluation of a client's
staffing and organizational processes.

Change Managements services assists organizations in defining their structure,
process and culture while supporting transitions and adjustments to change.

Compensation and Benefit Reviews analyze overall compensation as it relates to
overall costs and industry standards.