Financials

Below is financial information derived from the audited financial statements. Complete financial statements and footnotes can be found here.
Balance Sheets
May 31, 2023 and 2022
(Amounts in thousands)

Assets

Current Assets
2023
2022
Cash, cash equivalents, and restricted cash
18,428
44,117
Investments
325,635
364,660
Trade receivables, net
6,379
5,867
Inventories
1,241
779
Auto test inventory
3,367
2,433
Grants and other receivables
2,971
1,449
Prepaid expenses and other current assets
8,324
8,337
Total current assets
366,345
427,642
Property, equipment and software, net
53,426
54,499
Investments — long term
35,695
Right-of-use assets
239
699
Other assets
6,407
6,437
Total assets
462,112
489,277

Liabilities and Net Assets

Current liabilities
2023
2022
Accounts payable and accrued liabilities
12,807
15,098
Accrued compensation
10,775
10,214
Deferred revenue
93,693
97,562
Current portion of operating lease liabilities
239
467
Pension obligations
4,478
Current portion of long-term debt
1,725
1,675
Total current liabilities
123,717
125,016
Deferred revenue — long term
11,043
12,099
Liability under derivative instrument
1,628
2,742
Long-term debt
28,890
30,600
Operating lease liabilities
232
Pension obligations
11,176
Other liabilities
16,894
16,930
Total liabilities
182,172
198,795

Net Assets

Without donor restrictions
272,554
278,804
With donor restrictions
7,386
11,678
Total net assets
279,940
290,482
Total liabilities and net assets
462,112
489,277
Statements of Activities
Years ended May 31, 2023 and 2022
(Amounts in thousands)
Change in net assets without donor restrictions
Operating
2023
2022
Revenue and support
Subscriptions, newsstand, and other sales
213,390
223,317
Contributions
30,259
31,351
Net assets released from restrictions
7,008
6,303
Total revenue and support
250,657
260,971
OPERATING EXPENSES
Publication, promotion, and marketing expenses
Content development
90,169
86,647
Production and distribution
47,417
47,649
Promotion and marketing
60,571
65,399
Total publishing, promotion, and marketing
198,157
199,695
Consumer advocacy and education
17,684
16,110
General and administrative
26,372
22,569
Fundraising
11,416
11,830
Total operating expenses
253,629
250,204
Total operating (loss) gain
(2,972)
10,767
NonOperating
Investment loss, net
(2,460)
(17,677)
Unrealized gain on interest rate swap
1,114
2,299
Change in value of split-interest agreements
(110)
(281)
Pension-related changes other than net periodic pension service cost
(1,822)
3,266
Total nonoperating loss
(3,278)
(12,393)
Decrease in net assets without donor restrictions
(6,250)
(1,626)
Change in net assets with donor restrictions

Grants received
2,647
9,315
Net assets released from restrictions
(7,008)
(6,303)
Change in value of split-interest agreements
69
(25)
(Decrease) increase in net assets with donor restrictions
(4,292)
2,987
(Decrease) increase in net assets
(10,542)
1,361
Net assets at beginning of year
290,482
289,121
Net assets at end of year
279,940
290,482

Pursuant to Section 519 of the New York Not-For-Profit Law, the total number of Members of the Corporation as of May 31, 2023, is 4,965,220. This is approximately 5.9% fewer members than on May 31, 2022. The names and places of residence of the current Members of the Corporation may be found at the Corporation’s offices in Yonkers, New York.