WESTERN STATES LEARNING CORPORATION
Balance Sheet
Fiscal Year Start:
Apr 1
Assets in 2025 (Year End)
$6,905,249
Investments
77%
Receivables (Non-Related)
12%
Cash & Equivalents
8%
Property, Plant, & Equipment (net)
1%
Other Assets
<1%
Prepaid Expenses
<1%
Related-Party Receivables
0%
Inventories
0%
Liabilities in 2025 (Year End)
$728,937
Payables & Accruals
90%
Other Liabilities
9%
Custodial & Escrow Liabilities
<1%
Grants Payable
0%
Deferred Revenue
0%
Tax-Exempt Bond Liabilities
0%
Notes Payable / Debt (Non-Related)
0%
Related-Party Payables
0%
Assets
2024
2025
Change
Cash & Equivalents
$4,156,157
$576,391
-86%
Receivables (Non-Related)
$394,999
$806,934
+104%
Related-Party Receivables
-
-
-
Inventories
-
-
-
Prepaid Expenses
$33,201
$36,540
+10%
Investments
$5,274,448
$5,341,571
+1%
Property, Plant, & Equipment (net)
$34,276
$75,338
+120%
Other Assets
$176,803
$68,475
-61%
Total Assets
$10,069,884
$6,905,249
-31%
Liabilities
2024
2025
Change
Payables & Accruals
$1,025,185
$658,603
-36%
Grants Payable
-
-
-
Deferred Revenue
$2,572,110
-
-
Tax-Exempt Bond Liabilities
-
-
-
Custodial & Escrow Liabilities
$7,099
$4,561
-36%
Notes Payable / Debt (Non-Related)
-
-
-
Related-Party Payables
-
-
-
Other Liabilities
$175,670
$65,773
-63%
Total Liabilities
$3,780,064
$728,937
-81%
Net assets
2024
2025
Change
Restricted Net Assets
-
-
-
Unrestricted Net Assets
$6,289,820
$6,176,312
-2%
Net assets
2024
2025
Change
Net assets
+$6,289,820
+$6,176,312
-2%
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