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Condensed Consolidated Statements of Cash Flows (USD $)
6 Months Ended
Jun. 30, 2011
Jun. 30, 2010
Cash flows from operating activities:    
Net income (loss) $ 72,287 $ (92,124)
Adjustments to reconcile net income to net cash:    
Depreciation and amortization 5,788 13,062
Loss on disposition of assets 1,564  
Changes in operating assets & liabilities    
(Increase) decrease in accounts receivable (118,763) 18,958
Decrease in deferred tax asset 5,400  
(Increase) in prepaid income tax (34,200)  
Decrease (increase) in income tax receivable 35,100 (36,500)
(Increase) in commission draw (9,637)  
Decrease in prepaid expenses 21,807 13,441
Increase in accounts payable 62,697 1,563
(Decrease) in accrued expenses (3,397) (90,991)
Increase in income tax payable 31,183 750
Increase in deferred rent expense 17,698  
(Decrease) in unearned revenue (2,543) (9,914)
Net cash provided by (used in) operating activities 84,984 (181,755)
Cash flows from investing activities    
Purchases of furniture & equipment (48,213)  
Purchase of office equipment under capital lease   (25,543)
Net cash used by investing activities (48,213) (25,543)
Cash flows from financing activities    
Increase in obligation under capital lease   25,543
Payment of obligation under capital lease (3,020) (2,817)
Net cash provided by (used in) financing activities (3,020) 22,726
Increase (decrease) in cash 33,751 (184,572)
Cash at beginning of period 349,552 604,022
Cash at end of period 383,303 419,450
Cash paid (refunded) for:    
Interest 676 718
Taxes refunded (38,318)  
Taxes paid $ 32,346 $ 500