Form 990 for tax year 2023
Filed by WESTERN EDUCATIONAL CORPORATION.
Totals
- Total revenue
- $98,425,562
- Total expenses
- $96,295,361
- Contributions and grants received
- $98,347,299
- Grants paid
- $0
- Program service revenue
- $0
- Investment income
- $78,263
- Other revenue
- $0
- Total assets, end of year
- $54,616,090
- Total liabilities, end of year
- $39,450,435
- Net assets or fund balances, end of year
- $15,165,655
- Program services expenses (Part IX)
- $88,454,868
- Management and general expenses
- $7,840,493
- Fundraising expenses
- $0
- Program service expenses (Part III)
- $88,454,868
Program services were 91.9% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
Line items
Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.
Revenue
Part VIII, the statement of revenue.
-
1e · Government grants (contributions)
$97,853,196
-
1f · All other contributions, gifts and grants
$494,103
-
3 · Investment income
total $78,263 · excluded $78,263
-
4 · Income from investment of tax-exempt bond proceeds
total $0
-
5 · Royalties
total $0
-
6d · Net rental income or loss
total $0
-
7a · Gross sales of assets other than inventory
other assets $265,511
-
7b · Less cost or other basis and sales expenses
other assets $265,511
-
7d · Net gain or loss
total $0
-
8c · Net income from fundraising events
total $0
-
9c · Net income from gaming
total $0
-
10c · Net income from sales of inventory
total $0
-
11e · Other revenue, total
$0
Functional expenses
Part IX, the statement of functional expenses.
-
1 · Grants to domestic organizations and governments
total $0
-
2 · Grants to domestic individuals
total $0
-
3 · Grants to foreign organizations and individuals
total $0
-
4 · Benefits paid to or for members
total $0
-
5 · Compensation of officers, directors and key employees
total $704,323 · management and general $704,323
-
6 · Compensation of disqualified persons
total $0
-
7 · Other salaries and wages
total $43,526,412 · program services $43,275,534 · management and general $250,878
-
8 · Pension plan contributions
total $0
-
9 · Other employee benefits
total $9,544,259 · program services $9,363,600 · management and general $180,659
-
10 · Payroll taxes
total $3,383,651 · program services $3,310,578 · management and general $73,073
-
11a · Fees: management
total $0
-
11b · Fees: legal
total $136,352 · management and general $136,352
-
11c · Fees: accounting
total $47,601 · management and general $47,601
-
11d · Fees: lobbying
total $40,257 · management and general $40,257
-
11e · Fees: professional fundraising services
total $0
-
11f · Fees: investment management
total $0
-
11g · Fees: other
total $18,198,793 · program services $12,524,089 · management and general $5,674,704
-
12 · Advertising and promotion
total $0
-
13 · Office expenses
total $0
-
14 · Information technology
total $0
-
15 · Royalties
total $0
-
16 · Occupancy
total $5,312,283 · program services $5,312,283
-
17 · Travel
total $0
-
18 · Travel or entertainment for public officials
total $0
-
19 · Conferences, conventions and meetings
total $0
-
20 · Interest
total $216,721 · management and general $216,721
-
21 · Payments to affiliates
total $0
-
22 · Depreciation, depletion and amortization
total $2,607,864 · program services $2,607,864
-
23 · Insurance
total $490,613 · management and general $490,613
-
24a · Other expenses: All other Instruction
total $6,750,811 · program services $6,750,811
-
24b · Other expenses: Noncapitalized Equipment
total $3,317,642 · program services $3,317,603 · management and general $39
-
24c · Other expenses: Books and Supplies
total $1,992,902 · program services $1,992,506 · management and general $396
-
24d · Other expenses: Other Administrative Costs
total $24,877 · management and general $24,877
-
24e · All other expenses
total $0
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $7,466,922 · end of year $3,760,183
-
2 · Savings and temporary cash investments
beginning of year $10,468,632 · end of year $14,297,051
-
3 · Pledges and grants receivable
beginning of year $6,183,125 · end of year $4,339,348
-
4 · Accounts receivable
beginning of year $4,976,338 · end of year $4,116,193
-
5 · Loans and receivables from officers and key people
end of year $0
-
6 · Loans and receivables from disqualified persons
end of year $0
-
7 · Other notes and loans receivable
end of year $0
-
8 · Inventories for sale or use
end of year $0
-
9 · Prepaid expenses and deferred charges
beginning of year $1,210,311 · end of year $648,164
-
10a · Land, buildings and equipment: cost or other basis
$6,914,584
-
10b · Land, buildings and equipment: accumulated depreciation
$5,575,209
-
10c · Land, buildings and equipment, net
beginning of year $983,313 · end of year $1,339,375
-
11 · Investments: publicly traded securities
end of year $0
-
12 · Investments: other securities
end of year $0
-
13 · Investments: program-related
end of year $0
-
14 · Intangible assets
beginning of year $26,181,468 · end of year $25,554,648
-
15 · Other assets
beginning of year $406,212 · end of year $561,128
-
17 · Accounts payable and accrued expenses
beginning of year $17,911,724 · end of year $13,148,749
-
19 · Deferred revenue
beginning of year $405,058 · end of year $34,880
-
25 · Other liabilities
beginning of year $26,524,085 · end of year $26,266,806
-
27 · Net assets without donor restrictions
beginning of year $7,498,470 · end of year $14,528,192
-
28 · Net assets with donor restrictions
beginning of year $5,536,984 · end of year $637,463
Mission and programs · 2023
Mission
THE MISSION OF WESTERN EDUCATIONAL CORPORATION IS TO PROVIDE A STUDENT-CENTERED, HIGH-QUALITY EDUCATION FOR ALL LEARNERS THROUGH A SAFE, SUPPORTIVE, TRAUMA-INFORMED COMMUNITY WHERE STUDENTS ARE ENCOURAGED TO SELF-ADVOCATE, TAKE CONTROL OF THEIR EDUCATION, AND DEVELOP THE SKILLS NECESSARY TO THRIVE IN THE WORKPLACE AND POST-SECONDARY OPPORTUNITIES.
-
THE MISSION OF WESTERN EDUCATIONAL CORPORATION IS TO PROVIDE A STUDENT-CENTERED, HIGH-QUALITY EDUCATION FOR ALL LEARNERS THROUGH A SAFE, SUPPORTIVE, TRAUMA-INFORMED COMMUNITY WHERE STUDENTS ARE ENCOURAGED TO SELF-ADVOCATE, TAKE CONTROL OF THEIR EDUCATION, AND DEVELOP THE SKILLS NECESSARY TO THRIVE IN THE WORKPLACE AND POST-SECONDARY OPPORTUNITIES.
Expenses $88,454,868
As filed on the 2023 return.
Listed in Part VII
-
Cherie PadillaCHERIE PADILLA
PROGRAM DIRECTOR
- Total calculated
- $207,672
- From this org
- $189,950
- From related orgs
- $0
- Other
- $17,722
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $160,457
- Bonus
- $28,995
- Other
- $498
- Deferred
- $2,500
- Nontaxable benefits
- $15,222
- Filer's total
- $207,672
-
Kenneth LarsonKENNETH LARSON
TEACHER
- Total calculated
- $204,110
- From this org
- $163,739
- From related orgs
- $0
- Other
- $40,371
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $119,382
- Bonus
- $32,801
- Other
- $11,556
- Deferred
- $14,648
- Nontaxable benefits
- $25,723
- Filer's total
- $204,110
-
Joy TaylorJOY TAYLOR
PRINCIPAL
- Total calculated
- $189,817
- From this org
- $166,845
- From related orgs
- $0
- Other
- $22,972
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $123,434
- Bonus
- $32,191
- Other
- $11,220
- Deferred
- $11,280
- Nontaxable benefits
- $11,692
- Filer's total
- $189,817
-
Janet WilsonJANET WILSON
AREA SUPERINTENDENT
- Total calculated
- $188,645
- From this org
- $165,402
- From related orgs
- $0
- Other
- $23,243
- Hours/week
- 28
Schedule J breakdown matched by us
- Base
- $123,996
- Bonus
- $32,022
- Other
- $9,384
- Deferred
- $13,613
- Nontaxable benefits
- $9,630
- Filer's total
- $188,645
-
Liliana ChildsLILIANA CHILDS
TEACHER
- Total calculated
- $176,757
- From this org
- $150,822
- From related orgs
- $0
- Other
- $25,935
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $103,292
- Bonus
- $36,316
- Other
- $11,214
- Deferred
- $14,243
- Nontaxable benefits
- $11,692
- Filer's total
- $176,757
-
Minerva ClaytonMINERVA CLAYTON
PRINCIPAL
- Total calculated
- $170,770
- From this org
- $124,169
- From related orgs
- $0
- Other
- $46,601
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $81,413
- Bonus
- $31,338
- Other
- $11,418
- Deferred
- $30,000
- Nontaxable benefits
- $16,601
- Filer's total
- $170,770
-
Lindsay ReeseLINDSAY REESE
AREA SUPERINTENDENT
- Total calculated
- $156,685
- From this org
- $135,177
- From related orgs
- $0
- Other
- $21,508
- Hours/week
- 22
Schedule J breakdown matched by us
- Base
- $94,518
- Bonus
- $33,865
- Other
- $6,794
- Deferred
- $9,996
- Nontaxable benefits
- $11,512
- Filer's total
- $156,685
-
Julie ParraJULIE PARRA
AREA SUPERINTENDENT
- Total calculated
- $104,000
- From this org
- $93,495
- From related orgs
- $0
- Other
- $10,505
- Hours/week
- 18 + 25 related
-
Jeri VincentJERI VINCENT
CFO
- Total calculated
- $72,175
- From this org
- $58,938
- From related orgs
- $0
- Other
- $13,237
- Hours/week
- 9 + 33 related
-
Jeffrey MartineauJEFFREY MARTINEAU
VP CHARTER RELATIONS
- Total calculated
- $71,693
- From this org
- $60,465
- From related orgs
- $0
- Other
- $11,228
- Hours/week
- 9
-
Jeff BrownJEFF BROWN
CEO
- Total calculated
- $71,156
- From this org
- $58,566
- From related orgs
- $0
- Other
- $12,590
- Hours/week
- 9 + 40 related
-
Shellie HanesSHELLIE HANES
AREA SUPERINTENDENT
- Total calculated
- $62,422
- From this org
- $58,574
- From related orgs
- $0
- Other
- $3,848
- Hours/week
- 9
-
Michael R AdamsMICHAEL R ADAMS
Director
- Total calculated
- $11,550
- From this org
- $11,550
- From related orgs
- $0
- Other
- $0
- Hours/week
- 1 + 3 related
-
Claudette BeckCLAUDETTE BECK
Director
- Total calculated
- $11,550
- From this org
- $11,550
- From related orgs
- $0
- Other
- $0
- Hours/week
- 1 + 2 related
-
David RathgeberDAVID RATHGEBER
Director
- Total calculated
- $11,550
- From this org
- $11,550
- From related orgs
- $0
- Other
- $0
- Hours/week
- 1
-
Frank LukacsaFRANK LUKACSA
Director
- Total calculated
- $8,550
- From this org
- $8,550
- From related orgs
- $0
- Other
- $0
- Hours/week
- 1
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.
Schedule J
Answered yes
- 3 · Independent compensation consultant
- 3 · Form 990 of other organizations
- 3 · Compensation survey or study
- 3 · Approval by the board or compensation committee
Answered no
- 4a · Severance or change-of-control payment
- 4b · Supplemental nonqualified retirement plan
- 4c · Equity-based compensation arrangement
- 5a · Pay contingent on this organization's revenues
- 5b · Pay contingent on a related organization's revenues
- 6a · Pay contingent on this organization's net earnings
- 6b · Pay contingent on a related organization's net earnings
- 7 · Other non-fixed payments
- 8 · Paid under the initial-contract exception
Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.
Grants on this return
No itemized grants to organizations on this return.
Related organizations on this return
Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.
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LIFELONG LEARNING ADMINISTRATION CORP
501C3 · EDUCATION SUPPORT · CA
Provenance
- Return type
- form_990
- Tax year
- 2023
- Filed
- 30 April 2025
- IRS schema version
- 2023v6.0
- Source object
- 202521299349304367
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