BREAKWATER LEARNING
Balance Sheet
Fiscal Year Start:
Jul 1
Assets in 2025 (Year End)
$5,650,338
Property, Plant, & Equipment (net)
47%
Cash & Equivalents
43%
Investments
8%
Receivables (Non-Related)
1%
Other Assets
<1%
Prepaid Expenses
<1%
Related-Party Receivables
0%
Inventories
0%
Liabilities in 2025 (Year End)
$2,926,051
Notes Payable / Debt (Non-Related)
51%
Deferred Revenue
35%
Payables & Accruals
14%
Grants Payable
0%
Tax-Exempt Bond Liabilities
0%
Custodial & Escrow Liabilities
0%
Related-Party Payables
0%
Other Liabilities
0%
Assets
2024
2025
Change
Cash & Equivalents
$2,972,447
$2,446,373
-18%
Receivables (Non-Related)
$55,978
$78,083
+39%
Related-Party Receivables
-
-
-
Inventories
-
-
-
Prepaid Expenses
$13,179
$11,370
-14%
Investments
$367,757
$428,622
+17%
Property, Plant, & Equipment (net)
$2,520,894
$2,666,525
+6%
Other Assets
$23,862
$19,365
-19%
Total Assets
$5,954,117
$5,650,338
-5%
Liabilities
2024
2025
Change
Payables & Accruals
$413,059
$406,178
-2%
Grants Payable
-
-
-
Deferred Revenue
$1,085,678
$1,027,659
-5%
Tax-Exempt Bond Liabilities
-
-
-
Custodial & Escrow Liabilities
-
-
-
Notes Payable / Debt (Non-Related)
$1,535,612
$1,492,214
-3%
Related-Party Payables
-
-
-
Other Liabilities
-
-
-
Total Liabilities
$3,034,349
$2,926,051
-4%
Net assets
2024
2025
Change
Restricted Net Assets
$758,791
$629,428
-17%
Unrestricted Net Assets
$2,160,977
$2,094,859
-3%
Net assets
2024
2025
Change
Net assets
+$2,919,768
+$2,724,287
-7%
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