Western States Learning Corporation: Single Audit Reports and Findings
Western States Learning Corporation filed 5 single audits between 2021 and 2025; the most recently observed auditor is RLR, LLP (2025), and the 2025 report lists 0 findings. Data as of 2026-09-17.
Data as of Sep 17, 2026 · Source: Federal Audit Clearinghouse (public data)
Single audits by year
One row per audit year as the Federal Audit Clearinghouse accepted it. The auditor named is the one observed on that filing; Western States Learning Corporation is recorded in CHEYENNE, Wyoming under EIN 432038597, and the Clearinghouse records it as a nonprofit.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|
| 2025 | 2025-03-31 | $6,200,334 | $750,000 | RLR, LLP | 0 | — | 2025-03-GSAFAC-0000387286 |
| 2024 | 2024-03-31 | $9,591,620 | $750,000 | RLR, LLP | 0 | — | 2024-03-GSAFAC-0000344146 |
| 2023 | 2023-03-31 | $3,855,084 | $750,000 | RLR, LLP | 0 | SD | 2023-03-GSAFAC-0000003571 |
| 2022 | 2022-03-31 | $3,013,252 | $750,000 | RLR, LLP | 0 | — | 2022-03-CENSUS-0000252085 |
| 2021 | 2021-03-31 | $2,010,157 | $750,000 | RLR, LLP | 0 | — | 2021-03-CENSUS-0000252085 |
Which federal programs did this organization report?
From the most recent accepted report. "Major" is the designation the auditor made under 2 CFR 200.518, not ours.
| ALN | Program | Expended | Major |
|---|---|---|---|
| 93.391 | ACTIVITIES TO SUPPORT STATE, TRIBAL, LOCAL AND TERRITORIAL (STLT) HEALTH DEPARTMENT RESPONSE TO PUBLIC HEALTH OR HEALTHCARE CRISES | $3,253,143 | Yes |
| 93.434 | EVERY STUDENT SUCCEEDS ACT/PRESCHOOL DEVELOPMENT GRANTS | $1,549,089 | No |
| 93.568 | LOW-INCOME HOME ENERGY ASSISTANCE | $988,183 | No |
| 93.575 | CHILD CARE AND DEVELOPMENT BLOCK GRANT | $147,958 | No |
| 93.994 | MATERNAL AND CHILD HEALTH SERVICES BLOCK GRANT TO THE STATES | $97,574 | No |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $84,062 | No |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $80,325 | No |
What findings did the auditor report?
The reference and the requirement letter are the ones the auditor used. The finding text itself is not reproduced here; the FAC report linked above carries it in full.
The most recent report lists no finding.
Form 990 and IRS registration
Form 990 "accounting fees" (Part IX line 11c) cover all accounting services reported by the organization and are not the price of an audit engagement.
- Most recent return
- 990 for 2025-03
- Total revenue
- $8,003,359
- Total assets
- $6,905,249
- Accounting fees (Part IX line 11c)
- $2,600
- Paid preparer
- RLR LLP
- IRS object id
- 202600409349301330
- NTEE code
- B82
- Exempt under
- 501(c)(3)
- Ruling year
- 2004
- BMF release
- 2026-09-17
Read next
How we computed this
Every row comes from the Federal Audit Clearinghouse record named beside it, one report per audit year, with a resubmission superseding the filing it replaces. The auditor is the one named on that filing — it is not a statement about who audits Western States Learning Corporation now. Form 990 figures come from the IRS e-filed return named by its object id. This page exists because the organization filed at least two single audits, or one with a finding.
Cite this page
AuditRadar. “Western States Learning Corporation Single Audits.” https://getauditradar.com/single-audits/wy/western-states-learning-corporation-432038597/. Data as of 2026-09-17.