AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTSPub 78
Pub 78
Balance Sheet
Fiscal Year Start:
Jan 1
Assets in 2024 (Year End)
$239,811,316
Investments
53%
Other Assets
25%
Receivables (Non-Related)
15%
Cash & Equivalents
2%
Property, Plant, & Equipment (net)
2%
Prepaid Expenses
2%
Inventories
<1%
Related-Party Receivables
0%
Liabilities in 2024 (Year End)
$143,760,488
Deferred Revenue
54%
Other Liabilities
42%
Custodial & Escrow Liabilities
3%
Payables & Accruals
2%
Grants Payable
0%
Tax-Exempt Bond Liabilities
0%
Notes Payable / Debt (Non-Related)
0%
Related-Party Payables
0%
Assets
2023
2024
Change
Cash & Equivalents
$15,445,747
$5,953,673
-61%
Receivables (Non-Related)
$32,503,960
$36,765,507
+13%
Related-Party Receivables
-
-
-
Inventories
$36,640
$36,948
+1%
Prepaid Expenses
$2,210,980
$4,654,260
+111%
Investments
$126,673,145
$126,353,764
0%
Property, Plant, & Equipment (net)
$6,387,876
$5,528,545
-13%
Other Assets
$39,038,576
$60,518,619
+55%
Total Assets
$222,296,924
$239,811,316
+8%
Liabilities
2023
2024
Change
Payables & Accruals
$3,254,212
$2,159,544
-34%
Grants Payable
-
-
-
Deferred Revenue
$80,897,944
$77,898,877
-4%
Tax-Exempt Bond Liabilities
-
-
-
Custodial & Escrow Liabilities
$4,145,339
$3,614,388
-13%
Notes Payable / Debt (Non-Related)
-
-
-
Related-Party Payables
-
-
-
Other Liabilities
$51,372,808
$60,087,679
+17%
Total Liabilities
$139,670,303
$143,760,488
+3%
Net assets
2023
2024
Change
Restricted Net Assets
$43,248,513
$25,338,635
-41%
Unrestricted Net Assets
$39,378,108
$70,712,193
+80%
Net assets
2023
2024
Change
Net assets
+$82,626,621
+$96,050,828
+16%
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