2026-03-11T14:01:49-05:00 2025-08-31 320043599 LEGACY PROFESSIONALS LLP 4 WESTBROOK CORPORATE CTR STE 700 WESTCHESTER IL 60154 990 2024-09-01 364405660 HIGHER LEARNING COMMISSION HIGH 3122630456 230 S LASALLE ST 7-500 CHICAGO IL 60604 MICHAEL SEURING VP AND CFO 3122630456 2026-03-11 1 0 CHRISTINE V ERNST P01725863 3123680500 2026-03-11 2024 2025-03-06 01:10:19Z DR BARBARA GELLMAN-DANLE 230 S LASALLE ST 7-500 CHICAGO IL 60604 28147951 0 X WWW.HLCOMMISSION.ORG X 1895 IL TO DEVELOP AND MAINTAIN HIGH STANDARDS OF EDUCATION FOR UNIVERSITIES AND COLLEGES 19 19 60 19 0 0 597025 152975 15612209 16218730 661890 1136150 0 0 16871124 17507855 0 0 0 0 9810521 9692084 0 0 0 7373823 7814702 17184344 17506786 -313220 1069 33982481 34729374 9917155 9439136 24065326 25290238 SERVING THE COMMON GOOD BY ASSURING AND ADVANCING THE QUALITY OF HIGHER LEARNING. 0 0 13627887 16218730 ACCREDIT POST-SECONDARY INSTITUTIONS OF HIGHER EDUCATION. 13627887 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 810 0 1 60 1 0 0 0 0 0 0 0 0 0 0 X 19 19 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 1 0 X MICHAEL SEURING 3128818123 230 S LASALLE ST SUITE 7-500 CHICAGO IL 60604 MR RICHARD L DUNSWORTH BOARD CHAIR 1.50 X 0 0 0 DR JOYCE ESTER BOARD VICE CHAIR 1.50 X 0 0 0 MR DONALD M ELLIMAN JR TREASURER 1.50 X 0 0 0 DR JO ALICE BLONDIN BOARD MEMBER 1.50 X 0 0 0 DR DANIEL ABEBE BOARD MEMBER 1.50 X 0 0 0 MS PATRICIA M ANSLOW BOARD MEMBER 1.50 X 0 0 0 DR RITA HARTUNG CHENG BOARD MEMBER 1.50 X 0 0 0 MS CATHERINE CROSBY BOARD MEMBER 1.50 X 0 0 0 MS JOI CUNNINGHAM BOARD MEMBER 1.50 X 0 0 0 DR JACQUELYN ELLIOTT BOARD MEMBER 1.50 X 0 0 0 DR NOAH FINKELSTEIN BOARD MEMBER 1.50 X 0 0 0 MR JACK FOX BOARD MEMBER 1.50 X 0 0 0 MS LISA JOHN BOARD MEMBER 1.50 X 0 0 0 DR J LEE JOHNSON BOARD MEMBER 1.50 X 0 0 0 DR PAUL C KOCH BOARD MEMBER 1.50 X 0 0 0 DR JOANNE LI BOARD MEMBER 1.50 X 0 0 0 DR ROBERT MARTIN BOARD MEMBER 1.50 X 0 0 0 DR KATRICIA PIERSON BOARD MEMBER 1.50 X 0 0 0 DR HENRY L SMITH BOARD MEMBER 1.50 X 0 0 0 DR BARBARA GELLMAN-DANLEY PRESIDENT 50.00 X 557308 0 48292 MIKE SEURING VICE PRESIDENT AND CHIEF F 37.50 X 231270 0 49108 DR ERIC MARTIN EXECUTIVE VICE PRESIDENT 37.50 X 268682 0 28532 DR ANTHEA SWEENEY VICE PRESIDENT OF ACCREDIT 37.50 X 189722 0 54849 MARLA MORGEN VICE PRESIDENT AND GENERAL 37.50 X 237102 0 62577 ANDREW C LOOTENS-WHITE VICE PRESIDENT OF ACCREDIT 37.50 X 195637 0 49127 KAREN SOLOMON VICE PRESIDENT AND CHIEF T 37.50 X 190104 0 48595 1869825 0 341080 27 0 1 0 0 152975 152975 MEMBERSHIP DUES 900099 7992810 7992810 EVALUATION CONSULTING 900099 5167442 5167442 ANNUAL MEETING 900099 3058478 3058478 16218730 767219 767219 11009027 10640096 368931 368931 368931 17507855 16218730 0 1136150 891393 300212 591181 6224042 4851452 1372590 616690 479502 137188 1456516 1092290 364226 503443 370024 133419 109093 27273 81820 29401 29401 42105 42105 40993 40993 356742 178371 178371 592390 190612 401778 586173 391554 194619 552532 386772 165760 79481 78819 662 1366369 1366369 622971 436080 186891 EVALUATIONS EXPENSE 2489921 2489921 EDUCATION AND TRAINING 536020 536020 RESEARCH AND DEVELOPMEN 380121 380121 MISCELLANEOUS 30390 30390 17506786 13627887 3878899 0 1111367 983412 4756083 7752137 363132 149382 1430349 662845 5047 5566 493721 521508 5282297 3130884 2216163 2151413 22322053 21605275 1284566 897836 33982481 34729374 616218 630485 6990511 7034953 2310426 1773698 9917155 9439136 X 23590449 24878373 474877 411865 24065326 25290238 33982481 34729374 1069 1223843 0 X 0 1 X 1 0 X 1154119 233925 597025 152975 2138044 12734133 13968594 15365582 15612209 16218730 73899248 13888252 14202519 15365582 16209234 16371705 76037292 201984 233925 597025 152975 1185909 0 201984 233925 597025 152975 1185909 74851383 386678 477188 509136 756443 767219 2896664 386678 477188 509136 756443 767219 2896664 14274930 14679707 15874718 16965677 17138924 78933956 0.94830 0.95890 0.03670 0.03560 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 1 42105 0 0 42105 0 PART II-B, LINE 1: THE ORGANIZATION ENGAGES ON BEHALF OF ITSELF AND ENGAGES ON BEHALF OF AN INFORMAL GROUP CALLED THE COUNCIL OF REGIONAL ACCREDITING COMMISSION (OF WHICH THE HIGHER LEARNING COMMISSION IS A MEMBER) A FIRM TO LOBBY ON TECHNICAL ISSUES RELATIVE TO REAUTHORIZATION OF THE HIGHER EDUCATION ACT AS WELL AS OTHER HIGHER EDUCATION BILLS BEFORE CONGRESS. 657013 476813 180200 385358 373136 12222 4239926 2280935 1958991 2151413 DEFERRED COMPENSATION PLAN 504522 LEASE LIABILITY 1269176 1773698 X 18690705 1223843 1223843 17466862 40993 40993 17507855 17465793 0 17465793 40993 40993 17506786 PART X, LINE 2: THE COMMISSION HAS BEEN ADVISED BY THE INTERNAL REVENUE SERVICE THAT IT IS EXEMPT FROM INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS, THEREFORE, NOT SUBJECT TO TAX UNDER PRESENT INCOME TAX LAWS. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE THE COMMISSION TO EVALUATE TAX POSITIONS TAKEN BY THE COMMISSION AND RECOGNIZE A TAX LIABILITY IF THE COMMISSION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY TAX AUTHORITIES. THE COMMISSION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. X 0 0 0 0 0 0 0 0 0 DR BARBARA GELLMAN-DANLEY PRESIDENT 537308 0 20000 0 0 0 34500 0 13792 0 605600 0 0 0 MARLA MORGEN VICE PRESIDENT AND GENERAL 230952 0 6150 0 0 0 23710 0 38867 0 299679 0 0 0 DR ERIC MARTIN EXECUTIVE VICE PRESIDENT 262532 0 6150 0 0 0 26868 0 1664 0 297214 0 0 0 MIKE SEURING VICE PRESIDENT AND CHIEF F 225120 0 6150 0 0 0 23127 0 25981 0 280378 0 0 0 ANDREW C LOOTENS-WHITE VICE PRESIDENT OF ACCREDIT 189487 0 6150 0 0 0 19564 0 29563 0 244764 0 0 0 DR ANTHEA SWEENEY VICE PRESIDENT OF ACCREDIT 188072 0 1650 0 0 0 18972 0 35877 0 244571 0 0 0 KAREN SOLOMON VICE PRESIDENT AND CHIEF T 187454 0 2650 0 0 0 19010 0 29585 0 238699 0 0 0 FORM 990, PART VI, SECTION A, LINE 8B NO COMMITTEES EXIST THAT HAVE THE AUTHORITY TO ACT ON BEHALF OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 11B FINANCE COMMITTEE IS PROVIDED THE FORM 990 PRIOR TO ITS FILING AND IS EMPOWERED BY THE FULL BOARD TO REVIEW THE 990 ON THE FULL BOARD'S BEHALF. FORM 990, PART VI, SECTION B, LINE 12C ANNUAL CONFLICT OF INTEREST STATEMENT IS DISTRIBUTED AND SIGNED BY MEMBERS. FORM 990, PART VI, SECTION B, LINE 15 RESPECTIVE DATA IS REVIEWED BY BOARD. FORM 990, PART VI, SECTION C, LINE 19 FINANCIAL STATEMENTS AND GENERAL ORGANIZATION POLICIES ARE POSTED ON THE ORGANIZATION WEBSITE. OTHER GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST.