CATO INSTITUTE
Balance Sheet
Fiscal Year Start:
Apr 1
Assets in 2025 (Year End)
$190,480,742
Investments
80%
Property, Plant, & Equipment (net)
16%
Other Assets
1%
Receivables (Non-Related)
1%
Cash & Equivalents
1%
Prepaid Expenses
<1%
Inventories
<1%
Related-Party Receivables
0%
Liabilities in 2025 (Year End)
$3,404,763
Payables & Accruals
80%
Other Liabilities
14%
Deferred Revenue
6%
Grants Payable
0%
Tax-Exempt Bond Liabilities
0%
Custodial & Escrow Liabilities
0%
Notes Payable / Debt (Non-Related)
0%
Related-Party Payables
0%
Assets
2024
2025
Change
Cash & Equivalents
$38,385,994
$1,991,227
-95%
Receivables (Non-Related)
$3,678,656
$2,410,917
-34%
Related-Party Receivables
$0
$0
-
Inventories
$523,515
$317,092
-39%
Prepaid Expenses
$730,855
$669,998
-8%
Investments
$96,629,638
$152,208,444
+58%
Property, Plant, & Equipment (net)
$31,854,544
$30,395,983
-5%
Other Assets
$415,318
$2,487,081
+499%
Total Assets
$172,218,520
$190,480,742
+11%
Liabilities
2024
2025
Change
Payables & Accruals
$1,870,719
$2,732,570
+46%
Grants Payable
$0
-
-
Deferred Revenue
$103,684
$198,712
+92%
Tax-Exempt Bond Liabilities
$0
-
-
Custodial & Escrow Liabilities
$0
-
-
Notes Payable / Debt (Non-Related)
$0
-
-
Related-Party Payables
$0
$0
-
Other Liabilities
$168,328
$473,481
+181%
Total Liabilities
$2,142,731
$3,404,763
+59%
Net assets
2024
2025
Change
Restricted Net Assets
$9,858,563
$8,861,276
-10%
Unrestricted Net Assets
$160,217,226
$178,214,703
+11%
Net assets
2024
2025
Change
Net assets
+$170,075,789
+$187,075,979
+10%
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