Civic Intelligence

Herzing University Ltd

EIN 27-1503981 • 501(c)3 • Milwaukee, WI

View Organization Page

Profile

To educate, support and empower all students for success in work, learning and engagement in their communities and a global society.

275 W Wisconsin Avenue 210Milwaukee, WI 53203

www.herzing.edu

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

56th percentile

0.35x

Higher debt load relative to assets than 56% of similar nonprofits.

501(c)3 • $250M-$1B nonprofits • Source year 2024

Liabilities / Revenue

37th percentile

0.33x

Higher debt load relative to revenue than 37% of similar nonprofits.

501(c)3 • $250M-$1B nonprofits • Source year 2024

Net Margin

59th percentile

6.8%

Higher net margin than 59% of similar nonprofits.

501(c)3 • $250M-$1B nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

67th percentile

9.2%

Faster asset growth than 67% of similar nonprofits.

501(c)3 • $250M-$1B nonprofits • Annualized from 2021 to 2024

Revenue Growth

43rd percentile

5.1%

Faster revenue growth than 43% of similar nonprofits.

501(c)3 • $250M-$1B nonprofits • Annualized from 2021 to 2024

Balance Sheet
Liabilities / Assets56th percentile

Assets

Up

$189,354,313

Up $23,204,429 (+14%) from 2023

Liabilities

Up

$66,096,804

Up $5,842,655 (+9.7%) from 2023

Net Assets

Up

$123,257,509

Up $17,361,774 (+16%) from 2023

Operations
Liabilities / Revenue37th percentileNet Margin59th percentile

Revenue

Up

$200,540,033

Up $29,169,524 (+17%) from 2023

Expenses

Up

$186,942,854

Up $10,591,109 (+6.0%) from 2023

Net Income

Up

$13,597,179

Up $18,578,415 (+373%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth67th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$200M$150M$100M$50M$0Assets 2011: $131,246Liabilities 2011: $1,415Net Assets 2011: $129,8312011Assets 2012: $430,228Liabilities 2012: $2,889Net Assets 2012: $427,3392012Assets 2013: $797,428Liabilities 2013: $1,149Net Assets 2013: $796,2792013Assets 2014: $841,865Liabilities 2014: $7,064Net Assets 2014: $834,8012014Assets 2015: $100,284,637Liabilities 2015: $93,058,873Net Assets 2015: $7,225,7642015Assets 2016: $114,422,164Liabilities 2016: $51,525,583Net Assets 2016: $62,896,5812016Assets 2017: $107,278,854Liabilities 2017: $35,409,840Net Assets 2017: $71,869,0142017Assets 2018: $104,279,118Liabilities 2018: $30,540,696Net Assets 2018: $73,738,4222018Assets 2019: $115,556,008Liabilities 2019: $26,344,647Net Assets 2019: $89,211,3612019Assets 2020: $131,421,103Liabilities 2020: $24,434,339Net Assets 2020: $106,986,7642020Assets 2021: $145,438,947Liabilities 2021: $34,104,970Net Assets 2021: $111,333,9772021Assets 2022: $162,704,750Liabilities 2022: $59,906,847Net Assets 2022: $102,797,9032022Assets 2023: $166,149,884Liabilities 2023: $60,254,149Net Assets 2023: $105,895,7352023Assets 2024: $189,354,313Liabilities 2024: $66,096,804Net Assets 2024: $123,257,5092024

Highlighted filing

2024

Assets$189,354,313
Liabilities$66,096,804
Net Assets$123,257,509
Open 2024 Filing

Operations Trend

Revenue Growth43rd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$300M$200M$100M$0-$100MExpenses 2011: $74,0742011Expenses 2012: $68,6392012Revenue 2013: $384,870Expenses 2013: $83,762Net Income 2013: $301,1082013Revenue 2014: $275,643Expenses 2014: $150,020Net Income 2014: $125,6232014Revenue 2015: $121,379,041Expenses 2015: $113,978,010Net Income 2015: $7,401,0312015Revenue 2016: $175,287,096Expenses 2016: $120,855,192Net Income 2016: $54,431,9042016Revenue 2017: $123,726,497Expenses 2017: $115,981,611Net Income 2017: $7,744,8862017Revenue 2018: $122,080,854Expenses 2018: $118,002,882Net Income 2018: $4,077,9722018Revenue 2019: $135,915,250Expenses 2019: $123,626,441Net Income 2019: $12,288,8092019Revenue 2020: $150,364,150Expenses 2020: $132,070,388Net Income 2020: $18,293,7622020Revenue 2021: $172,534,723Expenses 2021: $166,121,007Net Income 2021: $6,413,7162021Revenue 2022: $165,206,949Expenses 2022: $167,402,613Net Income 2022: -$2,195,6642022Revenue 2023: $171,370,509Expenses 2023: $176,351,745Net Income 2023: -$4,981,2362023Revenue 2024: $200,540,033Expenses 2024: $186,942,854Net Income 2024: $13,597,1792024

Highlighted filing

2024

Revenue$200,540,033
Expenses$186,942,854
Net Income$13,597,179
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$189,354,313
Liabilities
$66,096,804
Net assets
$123,257,509
Revenue
$200,540,033
Expenses
$186,942,854
Net income
$13,597,179
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$189$66.1$123$201$187$13.6
2023Detailed filing. Detailed filing data is available for this year.$166$60.3$106$171$176$4.98
2022Detailed filing. Detailed filing data is available for this year.$163$59.9$103$165$167$2.20
2021Detailed filing. Detailed filing data is available for this year.$145$34.1$111$173$166$6.41
2020Detailed filing. Detailed filing data is available for this year.$131$24.4$107$150$132$18.3
2019Detailed filing. Detailed filing data is available for this year.$116$26.3$89.2$136$124$12.3
2018Detailed filing. Detailed filing data is available for this year.$104$30.5$73.7$122$118$4.08
2017Detailed filing. Detailed filing data is available for this year.$107$35.4$71.9$124$116$7.74
2016Detailed filing. Detailed filing data is available for this year.$114$51.5$62.9$175$121$54.4
2015Detailed filing. Detailed filing data is available for this year.$100$93.1$7.23$121$114$7.40
2014Detailed filing. Detailed filing data is available for this year.$0.84$0.01$0.83$0.28$0.15$0.13
2013Detailed filing. Detailed filing data is available for this year.$0.80$0.00$0.80$0.38$0.08$0.30
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.43$0.00$0.43$0.07
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.13$0.00$0.13$0.07
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 24, 2025
Return Version
2024v5.2
Gross Receipts
$410,040,769
Mission and Program Overview

Mission

To educate, support and empower all students for success in work, learning and engagement in their communities and a global society.

Herzing university is a regionally-accredited, private career university that provides educational programs at the certificate, undergraduate, and graduate levels for a diverse student population in traditional, non-traditional and online delivery formats. The corporate administrative office and online operations support office are located in milwaukee, wi and eleven campuses located throughout the united states. Through quality teaching and learning, the university is committed to provide students with opportunities to develop the knowledge, understanding and skills necessary for successful employment. Committed to the philosophy of putting students at the center of the university mission, herzing university prepares graduates for careers in technology, business, and healthcare.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$49,815,084$66,863,988▲ $17,048,904
Intangible Assets$41,589,347$39,640,336▼ $1,949,011
Land, Buildings, and Equipment, Net$29,779,696$29,844,935▲ $65,239
Cash and Non-Interest-Bearing Accounts$9,276,551$16,042,986▲ $6,766,435
Accounts Receivable$5,261,073$6,631,821▲ $1,370,748
Prepaid Expenses and Deferred Charges$3,713,750$4,279,541▲ $565,791
Receivables From Officers Etc$100,000$50,000▼ $50,000
Total Assets$166,149,884$189,354,313▲ $23,204,429
Other Assets Total$26,614,383$26,000,706▼ $613,677
Liabilities
Other Liabilities$29,042,533$28,407,342▼ $635,191
Accounts Payable and Accrued Expenses$17,719,168$23,672,875▲ $5,953,707
Unsecured Notes Loans Payable$10,926,784$10,549,285▼ $377,499
Deferred Revenue$2,565,664$3,467,302▲ $901,638
Total Liabilities$60,254,149$66,096,804▲ $5,842,655
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$104,970,187$122,016,789▲ $17,046,602
Net Assets With Donor Restrictions$925,548$1,240,720▲ $315,172
Total Net Assets Fund Balance$105,895,735$123,257,509▲ $17,361,774
Total Liabilities and Net Assets / Fund Balance$166,149,884$189,354,313▲ $23,204,429

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$7,335,419$12,896,869$20,232,288
Leasehold Improvements$10,821,642$6,861,603$17,683,245
Buildings$8,746,500$3,658,054$12,404,554
Land$2,794,598-$2,794,598
Other Land Buildings$146,776-$146,776
Other Assets Org$1,353,300--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$689,341-▲ $84,382-$773,723
2023$654,433-▲ $34,908-$689,341
2022$647,000-▲ $7,433-$654,433
2021$647,761-▼ $761-$647,000
2020$636,927-▲ $10,834-$647,761
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Renee HerzingPresident/CEOFT$541,187$132,053$673,240
Erik ParksCFO/COO & TreasurerFT$379,545$163,089$542,634
Nigel LongworthCIO/COOFT$321,471$180,859$502,330
James GillespieCMOFT$333,494$115,839$449,333
Katherine KautzerProvost/CAOFT$319,027$97,133$416,160
Jeffrey CrossSVP of Online OperationsFT$250,106$79,958$330,064
Jeffrey HillRegional Vice President - MidwestFT$216,658$60,747$277,405
Mladen GrgicVP, ItFT$202,028$47,145$249,173
Derrick PopeVP AdmissionsFT$184,202$52,412$236,614
Sarah HigginsRegional Vice President - SouthFT$164,357$46,868$211,225
Katherine HauserController/corporate SecretaryFT$133,577$15,507$149,084
Mark AmbrosiusTrustee-$39,500-$39,500
John LopezTrustee/chairperson-$14,000-$14,000
Patricia TodusTrustee (until 12/31/24)-$13,000-$13,000
Scott ReidTrustee-$13,000-$13,000
Christine PharrTrustee/vice Chairperson-$11,000-$11,000
Cynthia ClevelandTrustee-$11,000-$11,000
Jill SchwietersTrustee-$11,000-$11,000
Erin HarengTrustee (until 12/31/24)-$10,000-$10,000
Henry HerzingTrustee-$10,000-$10,000
Joseph FroehlichTrustee-$10,000-$10,000
Joseph HillTrustee-$10,000-$10,000
Tonjia CoverdaleTrustee-$7,000-$7,000

Highest Paid Contractors

ContractorServicesLocationCompensation
Google INCAdvertising1600 AMPHITHEATRE PARKWAY, Mountain View, CA 94043$19,499,631
Phase 3 Marketing And CommunicationsAdvertising7025 RAYMOND ROAD, Madison, WI 53719$2,770,000
Leapley Construction Group Of Atlanta LlConstruction180 INTERSTATE NORTH PKWY SUITE 140, Atlanta, GA 30339$2,125,882
Meta Platforms INCAdvertising1601 WILLOW ROAD, Menlo Park, CA 94025$2,091,777
Validated InsightsAdvertising961 CUMBERLAND LANE, Buffalo Grove, IL 60089$1,970,721
Revenue and Support

Revenue Composition

Contributions and Grants
$4,514,024
Program Service Revenue
$192,510,709
Investment Income
$3,484,282
Other Revenue
$31,018
All Other Contributions
$125,706
Change in Net Assets
$13,597,179

Audited Revenue Reconciliation

Revenue per Audited Statements
$200,339,026
Revenue Not Reported on Financial Statements
$201,007
Revenue Not Reported on Form 990
$-20,632,923
Total Revenue per Audited Statements
$179,706,103
Total Revenue per Form 990
$200,540,033
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$86,087,492
Salaries, Compensation, and Employee Benefits$80,371,172
Grants and Similar Amounts Paid$20,430,442
Professional Fundraising Fees$53,748
Total Fundraising Expense$53,748

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$59,572,909$5,514,862-$65,087,771
Advertising$28,354,528--$28,354,528
Grants to Domestic Individuals$20,402,303--$20,402,303
Fees for Services Other$5,494,290$8,636,664-$14,130,954
Occupancy$7,388,550$511,691-$7,900,241
Other Employee Benefits$6,391,862$1,028,883-$7,420,745
Depreciation Depletion$4,477,044$1,655,893-$6,132,937
All Other Expenses$4,286,286$722,160-$5,008,446
Payroll Taxes$4,472,229$498,145-$4,970,374
Other Expenses$3,135,102--$3,135,102
Current Officers, Directors, Trustees, and Key Employees-$2,892,282-$2,892,282
Travel$1,804,099$764,060-$2,568,159
Office Expenses$599,544$1,723,227-$2,322,771
Fees for Services Legal-$722,030-$722,030
Insurance$714,982--$714,982
Information Technology$109,910$589,873-$699,783
Interest$229,767$84,983-$314,750
Fees for Services Lobbying-$280,345-$280,345
Fees for Services Accounting-$215,242-$215,242
Fees for Service Investment Mgmnt Fees-$201,007-$201,007
Fees for Services Professional Fundraising--$53,748$53,748
Foreign Grants$28,139--$28,139
Total Functional Expenses$160,847,759$26,041,347$53,748$186,942,854

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$186,942,854
Expenses per Audited Statements$162,344,329
Total Expenses per Audited Statements$162,344,329
Expenses Not Reported on Financial Statements$24,598,525
Other Expense Adjustments$24,397,518
Expenses Not Reported on Form 990$0
International Activity

International Summary

Offices
0
Employees
0
Spending
$0

International Compliance

Foreign grant records maintained
Yes
Activity in boycott countries
No
Foreign corporation ownership
Yes
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
Yes
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$53,748
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-Substantial ContributorAdvertisingNo$1,970,721

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Officers, Directors, Trustees, and Key Employees$100,000$50,000▼ $50,000
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Rent$28,407,342
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
Yes
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

“Henry herzing, a trustee, and renee herzing the president and ceo, are father and daughter, respectively.”

Form 990, Part VI, Section B, Line 11B

“A copy of the 990 is provided to each board member for review prior to submitting it to the internal revenue service.”

Form 990, Part VI, Section B, Line 12C

“All conflict of interest statements were reviewed by the board's governance/nominating committee.”

Form 990, Part VI, Section B, Line 15A

“Ceo/president compensation is reviewed annually by the board of trustees compensation committee.”

Form 990, Part VI, Section C, Line 19

“This information is not made public.”

Filing and Contact Details

Filer

Filer Name
Herzing University Ltd
EIN
27-1503981
Phone
2622930081
Address
275 W WISCONSIN AVENUE 210, MILWAUKEE, WI 53203

Signing Officer

Name
Simha Sudarshan
Title
CFO/treasurer
Phone
2622930081
Signed
2025-09-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Renee Herzing
Formed
2009
Legal Domicile
Wi
Voting Board Members
12
Independent Board Members
12
Employees
1,851
Volunteers
0

Preparer

Firm
Rsm US Llp
Address
30 SOUTH WACKER DR SUITE 3300, CHICAGO, IL 60606-3392
Preparer
Rebekuh Eley
Phone
3126343400
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“No changes from prior year.”

Financial Statement Notes

PART V, LINE 4:

“To provide scholarships and help students complete their education and provide sustainability for the university.”

PART X, LINE 2:

“The university qualifies as a tax-exempt organization under section 501(c)(3) of the u.s. Internal revenue code and corresponding provisions of state law and, accordingly, is not subject to federal or state income taxes. The university annually files form 990 in the u.s. Federal jurisdiction and in the state of wisconsin. The accounting standard on accounting for uncertainty in income taxes addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under this guidance, the university may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities, based on the technical merits of the position. Examples of tax positions include the tax-exempt status of the university and various positions related to the potential sources of unrelated business taxable income. As of december 31, 2024 and 2023, there were no unrecognized tax benefits identified.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Grants to individuals -20,430,442. Allocated other revenue in audit -520,644. Allocated bad debt in audit -3,446,432.”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“Grants to individuals 20,430,442. Allocated other revenue in audit 520,644. Allocated bad debt in audit 3,446,432.”

Raw XML AppendixShowing 400 of 931 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Desc0HERZING UNIVERSITY PROVIDES EDUCATIONAL PROGRAMS AT THE CERTIFICATE, UNDERGRADUATE, AND GRADUATE LEVELS FOR A DIVERSE STUDENT POPULATION IN TRADITIONAL, NON-TRADITIONAL AND ONLINE DELIVERY FORMATS. THROUGH QUALITY TEACHING AND LEARNING, THE UNIVERSITY IS COMMITTED TO PROVIDE STUDENTS WITH OPPORTUNITIES TO DEVELOP THE KNOWLEDGE, UNDERSTANDING AND SKILLS NECESSARY FOR SUCCESSFUL EMPLOYMENT. COMMITTED TO THE PHILOSOPHY OF PUTTING STUDENTS AT THE CENTER OF THE UNIVERSITY MISSION, HERZING UNIVERSITY PREPARES GRADUATES FOR CAREERS IN TECHNOLOGY, BUSINESS, AND HEALTHCARE.
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