WESTERN STATES LEARNING CORPORATION

EIN: 432038597 501(c)(3) Education

CHEYENNE, WY

Total Revenue
$8,003,359
Total Expenses
$8,075,374
Total Assets
$6,905,249
Net Assets
$6,176,312
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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year
2003
Legal Domicile
WY
Principal Officer
BRITTANY ASHBY
Phone
3077729146
Tax Period
2024-04-01 to 2025-03-31

WESTERN STATES LEARNING CORPORATION, founded in 2003, is a community nonprofit in the Education sector that reported $8.0M in total revenue in fiscal year 2024. Revenue fell 28% from the prior year — a significant decline worth monitoring.

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.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

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Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $6,293,534
Program Service Revenue $1,400,857
Investment Income $308,968
Other Revenue $0
TOTAL REVENUE $8,003,359

Expense Breakdown

Grants Paid $3,016,910
Salaries & Benefits $2,325,230
Fundraising Expenses $0
Program Expenses $7,519,682
Other Expenses $2,733,234
TOTAL EXPENSES $8,075,374

Year-over-Year Comparison

2024 2023 Change
Revenue $8,003,359 $11,136,124 -0.3%
Expenses $8,075,374 $10,860,966 -0.3%
Net Income $-72,015 $275,158 -1.3%
Key Indicators
Grants to Organizations Grants to Individuals Lobbying Political Activity Foreign Activities Donor Advised Fund Schedule B Required
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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

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Governance

Voting Members
6
Independent Members
5
Employees
31
Volunteers
5

Governance Policies

Conflict of Interest Policy
Whistleblower Policy
Document Retention Policy

Special Practices & Reported Activities

Operated a School
Operated a Hospital
Provided First Class Travel
Reported Conflict of Interest
Reported Asset Diversion
Excess Benefit Transaction
Made Political Expenditures
Engaged in Lobbying
Operated Donor Advised Fund
Maintained Art Collections
Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers
7
$626,943
Total Directors
6
$134,100
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
KATHY CATHCART CHIEF TRANSI 40.00
Officer
$139,499 $23,121 $162,620
BRITTANY ASHBY PRESIDENT 40.00
Officer Director
$126,067 $8,033 $134,100
TIFFANY COMER COOK VICE PRESIDE 40.00
Officer
$104,866 $5,737 $110,603
LAURA BUMP VICE PRESIDE 40.00
Officer
$101,866 $4,713 $106,579
SHEILA RICLEY VICE PRESIDE 40.00
Officer
$97,951 $15,090 $113,041
SHAWN REESE CHAIR 2.00
Officer Director
$0 $0 $0
MICHELE DEHOFF SECRETARY/TR 2.00
Officer Director
$0 $0 $0
GAY WOODHOUSE MEMBER 1.00
Director
$0 $0 $0
DANIELLE JENSEN-RYAN MEMBER 1.00
Director
$0 $0 $0
HAYLEY MCKEE MEMBER 1.00
Director
$0 $0 $0
Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year Revenue Expenses Assets Net Income
2025 $8,003,359 $8,075,374 $6,905,249 $-72,015
2024 $11,136,124 $10,860,966 $10,069,884 $275,158
2023 $7,437,175 $7,321,791 $8,248,178 $115,384
2022 $6,097,150 $6,054,401 $7,278,085 $42,749
2021 $5,415,858 $5,234,293 $7,011,283 $181,565
2020 $3,232,502 $3,051,760 $5,101,035 $180,742
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