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Nonprofiteer
← WESTERN STATES LEARNING CORPORATION

Form 990 for tax year 2023

Filed by WESTERN STATES LEARNING CORPORATION.

Totals

Total revenue
$11,136,124
Total expenses
$10,860,966
Contributions and grants received
$9,614,884
Grants paid
$4,625,069
Program service revenue
$1,210,837
Investment income
$310,403
Other revenue
$0
Total assets, end of year
$10,069,884
Total liabilities, end of year
$3,780,064
Net assets or fund balances, end of year
$6,289,820
Program services expenses (Part IX)
$10,407,007
Management and general expenses
$453,959
Fundraising expenses
$0
Program service expenses (Part III)
$10,407,007

Program services were 95.8% 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)

    $9,591,620

  • 1f · All other contributions, gifts and grants

    $23,264

  • 2a · Program service revenue: ADMIN & CONSULTING FEES

    total $1,210,837 · related or exempt $1,210,837

  • 3 · Investment income

    total $171,672 · excluded $171,672

  • 7a · Gross sales of assets other than inventory

    securities $277,462

  • 7b · Less cost or other basis and sales expenses

    securities $138,731

  • 7c · Gain or loss

    securities $138,731

  • 7d · Net gain or loss

    total $138,731 · excluded $138,731

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $4,625,069 · program services $4,625,069

  • 5 · Compensation of officers, directors and key employees

    total $357,753 · program services $319,302 · management and general $38,451

  • 7 · Other salaries and wages

    total $1,473,318 · program services $1,237,108 · management and general $236,210

  • 9 · Other employee benefits

    total $237,704 · program services $202,048 · management and general $35,656

  • 10 · Payroll taxes

    total $141,416 · program services $120,204 · management and general $21,212

  • 11b · Fees: legal

    total $3,438 · management and general $3,438

  • 11c · Fees: accounting

    total $2,350 · management and general $2,350

  • 11f · Fees: investment management

    total $33,269 · management and general $33,269

  • 11g · Fees: other

    total $2,220,594 · program services $2,217,569 · management and general $3,025

  • 12 · Advertising and promotion

    total $32,438 · program services $28,313 · management and general $4,125

  • 13 · Office expenses

    total $85,788 · program services $82,956 · management and general $2,832

  • 14 · Information technology

    total $880,103 · program services $876,146 · management and general $3,957

  • 16 · Occupancy

    total $161,777 · program services $137,510 · management and general $24,267

  • 17 · Travel

    total $99,103 · program services $94,598 · management and general $4,505

  • 19 · Conferences, conventions and meetings

    total $110,580 · program services $106,925 · management and general $3,655

  • 22 · Depreciation, depletion and amortization

    total $25,818 · program services $21,946 · management and general $3,872

  • 23 · Insurance

    total $16,626 · management and general $16,626

  • 24a · Other expenses: CONTRACT LABOR

    total $230,247 · program services $230,247

  • 24b · Other expenses: MAINTENANCE CONTRACTS

    total $64,774 · program services $55,095 · management and general $9,679

  • 24c · Other expenses: OTHER EXPENSES

    total $30,519 · program services $26,957 · management and general $3,562

  • 24d · Other expenses: EQUIPMENT RENTAL, MAINT

    total $28,282 · program services $25,014 · management and general $3,268

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $2,139,658 · end of year $4,156,157

  • 4 · Accounts receivable

    beginning of year $878,512 · end of year $379,525

  • 7 · Other notes and loans receivable

    beginning of year $10,452 · end of year $15,474

  • 9 · Prepaid expenses and deferred charges

    beginning of year $38,916 · end of year $33,201

  • 10a · Land, buildings and equipment: cost or other basis

    $189,860

  • 10b · Land, buildings and equipment: accumulated depreciation

    $155,584

  • 10c · Land, buildings and equipment, net

    beginning of year $49,870 · end of year $34,276

  • 11 · Investments: publicly traded securities

    beginning of year $4,848,337 · end of year $5,274,448

  • 15 · Other assets

    beginning of year $282,433 · end of year $176,803

  • 17 · Accounts payable and accrued expenses

    beginning of year $698,629 · end of year $1,025,185

  • 19 · Deferred revenue

    beginning of year $1,548,497 · end of year $2,572,110

  • 21 · Escrow or custodial account liability

    beginning of year $2,620 · end of year $7,099

  • 25 · Other liabilities

    beginning of year $273,052 · end of year $175,670

  • 27 · Net assets without donor restrictions

    beginning of year $5,660,175 · end of year $6,289,820

  • 28 · Net assets with donor restrictions

    beginning of year $65,205

Mission and programs · 2023

Mission

HELP ORGANIZATIONS ADVANCE TOWARDS THEIR MISSION THROUGH CUSTOMIZED SOLUTIONS, INCLUDING PROGRAM MANAGEMENT, KNOWLEDGE DEVELOPMENT AND TRUSTED ADVISING. ASSIST ORGANIZATIONS IN BUILDING USEFUL STRATEGIES. LEADING THROUGH CHANGE TO INCREASE ORGANIZATIONAL PERFORMANCE. CUSTOMIZED TRAINING AND TEAMBUILDING. HELP STAKEHOLDERS COME TOGETHER TO FIND COMMON GROUND AND MAKE EFFECTIVE DECISIONS. ADMINISTER AND MANAGE PROGRAMS FROM MEMBERSHIP ASSOCIATIONS TO FEDERAL AND STATE PROGRAMS.

  • PROVIDED PLANNING, CONSULTING, TRAINING, AND BUSINESS SERVICES TO 60 NONPROFIT AND GOVERNMENTAL ENTITIES, PRIMARILY IN WYOMING.

    Expenses $10,407,007 · Grants $4,625,069 · Revenue $1,210,837

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • KATHY CATHCART

    PRESIDENT/VI

    Total calculated
    $148,716
    From this org
    $126,742
    From related orgs
    $0
    Other
    $21,974
    Hours/week
    40

  • BRITTANY ASHBY

    VICE PRESIDE

    Total calculated
    $120,115
    From this org
    $113,622
    From related orgs
    $0
    Other
    $6,493
    Hours/week
    40

  • JODY SHIELDS

    PRIOR VICE P

    Total calculated
    $132,463
    From this org
    $112,000
    From related orgs
    $0
    Other
    $20,463
    Hours/week
    40

  • SHAWN REESE

    CHAIR

    Total calculated
    $0
    Hours/week
    2

  • MICHELE DEHOFF

    SECRETARY/TR

    Total calculated
    $0
    Hours/week
    2

  • GAY WOODHOUSE

    MEMBER

    Total calculated
    $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.

Grants on this return

The 10 largest by cash amount. The API serves every itemized grant.

Provenance

Return type
form_990
Tax year
2023
Filed
11 February 2025
IRS schema version
2023v6.0
Source object
202510449349300721

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

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