Civic Intelligence

Higher Learning Commission

EIN 36-4405660 • 501(c)3 • Chicago, IL

View Organization Page

Profile

Serving the common good by assuring and advancing the quality of higher learning.

230 S Lasalle St 7-500Chicago, IL 60604

www.hlcommission.org

Siviq Scores

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

Liabilities / Assets

56th percentile

0.27x

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

501(c)3 • $25M-$50M nonprofits • Source year 2022

Liabilities / Revenue

67th percentile

0.56x

Higher debt load relative to revenue than 67% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2022

Net Margin

22nd percentile

-6.1%

Higher net margin than 22% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2022

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

7th percentile

-11%

Faster asset growth than 7% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2021 to 2022

Revenue Growth

31st percentile

-0.4%

Faster revenue growth than 31% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets56th percentile

Assets

Up

$34,729,374

Up $746,893 (+2.2%) from 2024

Liabilities

Down

$9,439,136

Down $478,019 (-4.8%) from 2024

Net Assets

Up

$25,290,238

Up $1,224,912 (+5.1%) from 2024

Operations
Liabilities / Revenue67th percentileNet Margin22nd percentile

Revenue

Up

$17,507,855

Up $636,731 (+3.8%) from 2024

Expenses

Up

$17,506,786

Up $322,442 (+1.9%) from 2024

Net Income

Up

$1,069

Up $314,289 (+100%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth7th percentile

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

$40M$30M$20M$10M$0Assets 2010: $14,552,089Liabilities 2010: $6,057,280Net Assets 2010: $8,494,8092010Assets 2011: $17,670,862Liabilities 2011: $6,773,841Net Assets 2011: $10,897,0212011Assets 2012: $19,699,253Liabilities 2012: $6,967,361Net Assets 2012: $12,731,8922012Assets 2013: $21,254,196Liabilities 2013: $6,655,512Net Assets 2013: $14,598,6842013Assets 2014: $23,035,414Liabilities 2014: $6,738,728Net Assets 2014: $16,296,6862014Assets 2015: $24,826,160Liabilities 2015: $7,628,272Net Assets 2015: $17,197,8882015Assets 2016: $26,110,219Liabilities 2016: $7,704,983Net Assets 2016: $18,405,2362016Assets 2017: $28,904,128Liabilities 2017: $8,470,323Net Assets 2017: $20,433,8052017Assets 2018: $30,241,456Liabilities 2018: $7,891,277Net Assets 2018: $22,350,1792018Assets 2019: $31,580,898Liabilities 2019: $8,224,581Net Assets 2019: $23,356,3172019Assets 2020: $31,802,859Liabilities 2020: $8,891,504Net Assets 2020: $22,911,3552020Assets 2021: $34,125,613Liabilities 2021: $7,993,085Net Assets 2021: $26,132,5282021Assets 2022: $30,215,357Liabilities 2022: $8,176,581Net Assets 2022: $22,038,7762022Assets 2023: $31,784,663Liabilities 2023: $9,979,677Net Assets 2023: $21,804,9862023Assets 2024: $33,982,481Liabilities 2024: $9,917,155Net Assets 2024: $24,065,3262024Assets 2025: $34,729,374Liabilities 2025: $9,439,136Net Assets 2025: $25,290,2382025

Highlighted filing

2025

Assets$34,729,374
Liabilities$9,439,136
Net Assets$25,290,238
Open 2025 Filing

Operations Trend

Revenue Growth31st percentile

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

$20M$15M$10M$5.0M$0-$5.0MExpenses 2010: $9,722,3462010Expenses 2011: $10,810,3922011Expenses 2012: $11,989,5922012Expenses 2013: $11,880,8112013Revenue 2014: $13,645,826Expenses 2014: $12,453,444Net Income 2014: $1,192,3822014Revenue 2015: $14,422,087Expenses 2015: $12,844,952Net Income 2015: $1,577,1352015Revenue 2016: $14,982,467Expenses 2016: $14,034,437Net Income 2016: $948,0302016Revenue 2017: $16,213,691Expenses 2017: $14,955,018Net Income 2017: $1,258,6732017Revenue 2018: $16,812,505Expenses 2018: $15,435,831Net Income 2018: $1,376,6742018Revenue 2019: $17,767,043Expenses 2019: $16,119,081Net Income 2019: $1,647,9622019Revenue 2020: $12,665,787Expenses 2020: $14,289,710Net Income 2020: -$1,623,9232020Revenue 2021: $14,624,391Expenses 2021: $13,396,214Net Income 2021: $1,228,1772021Revenue 2022: $14,566,348Expenses 2022: $15,458,783Net Income 2022: -$892,4352022Revenue 2023: $16,664,040Expenses 2023: $16,933,289Net Income 2023: -$269,2492023Revenue 2024: $16,871,124Expenses 2024: $17,184,344Net Income 2024: -$313,2202024Revenue 2025: $17,507,855Expenses 2025: $17,506,786Net Income 2025: $1,0692025

Highlighted filing

2025

Revenue$17,507,855
Expenses$17,506,786
Net Income$1,069
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$34,729,374
Liabilities
$9,439,136
Net assets
$25,290,238
Revenue
$17,507,855
Expenses
$17,506,786
Net income
$1,069
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$34.7$9.44$25.3$17.5$17.5$0.00
2024Detailed filing. Detailed filing data is available for this year.$34.0$9.92$24.1$16.9$17.2$0.31
2023Detailed filing. Detailed filing data is available for this year.$31.8$9.98$21.8$16.7$16.9$0.27
2022Detailed filing. Detailed filing data is available for this year.$30.2$8.18$22.0$14.6$15.5$0.89
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$34.1$7.99$26.1$14.6$13.4$1.23
2020Detailed filing. Detailed filing data is available for this year.$31.8$8.89$22.9$12.7$14.3$1.62
2019Detailed filing. Detailed filing data is available for this year.$31.6$8.22$23.4$17.8$16.1$1.65
2018Detailed filing. Detailed filing data is available for this year.$30.2$7.89$22.4$16.8$15.4$1.38
2017Detailed filing. Detailed filing data is available for this year.$28.9$8.47$20.4$16.2$15.0$1.26
2016Detailed filing. Detailed filing data is available for this year.$26.1$7.70$18.4$15.0$14.0$0.95
2015Detailed filing. Detailed filing data is available for this year.$24.8$7.63$17.2$14.4$12.8$1.58
2014Detailed filing. Detailed filing data is available for this year.$23.0$6.74$16.3$13.6$12.5$1.19
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$21.3$6.66$14.6$11.9
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$19.7$6.97$12.7$12.0
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$17.7$6.77$10.9$10.8
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$14.6$6.06$8.49$9.72
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2024 to Aug 31, 2025
Signed
Mar 11, 2026
Return Version
2024v5.5
Gross Receipts
$28,147,951
Mission and Program Overview

Mission

Serving the common good by assuring and advancing the quality of higher learning.

To develop and maintain high standards of education for universities and colleges

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$22,322,053$21,605,275▼ $716,778
Savings and Temporary Cash Investments$4,756,083$7,752,137▲ $2,996,054
Land, Buildings, and Equipment, Net$2,216,163$2,151,413▼ $64,750
Cash and Non-Interest-Bearing Accounts$1,111,367$983,412▼ $127,955
Accounts Receivable$1,430,349$662,845▼ $767,504
Prepaid Expenses and Deferred Charges$493,721$521,508▲ $27,787
Pledges and Grants Receivable$363,132$149,382▼ $213,750
Inventories for Sale or Use$5,047$5,566▲ $519
Total Assets$33,982,481$34,729,374▲ $746,893
Other Assets Total$1,284,566$897,836▼ $386,730
Liabilities
Deferred Revenue$6,990,511$7,034,953▲ $44,442
Other Liabilities$2,310,426$1,773,698▼ $536,728
Accounts Payable and Accrued Expenses$616,218$630,485▲ $14,267
Total Liabilities$9,917,155$9,439,136▼ $478,019
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$23,590,449$24,878,373▲ $1,287,924
Net Assets With Donor Restrictions$474,877$411,865▼ $63,012
Total Net Assets Fund Balance$24,065,326$25,290,238▲ $1,224,912
Total Liabilities and Net Assets / Fund Balance$33,982,481$34,729,374▲ $746,893

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$1,958,991$2,280,935$4,239,926
Leasehold Improvements$180,200$476,813$657,013
Equipment$12,222$373,136$385,358
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Dr Barbara Gellman-danleyPresidentFT$537,308$68,292$605,600
Marla MorgenVice President and GeneralFT$230,952$68,727$299,679
Dr Eric MartinExecutive Vice PresidentFT$262,532$34,682$297,214
Mike SeuringVice President and Chief FFT$225,120$55,258$280,378
Andrew C Lootens-whiteVice President of AccreditFT$189,487$55,277$244,764
Dr Anthea SweeneyVice President of AccreditFT$188,072$56,499$244,571
Karen SolomonVice President and Chief TFT$187,454$51,245$238,699

Board Members and Trustees

NameTitle
Mr Richard L DunsworthBoard Chair
Dr Joyce EsterBoard Vice Chair
Dr Daniel AbebeBoard Member
Dr Henry L SmithBoard Member
Dr J Lee JohnsonBoard Member
Dr Jacquelyn ElliottBoard Member
Dr Jo Alice BlondinBoard Member
Dr Joanne LiBoard Member
Dr Katricia PiersonBoard Member
Dr Noah FinkelsteinBoard Member
Dr Paul C KochBoard Member
Dr Rita Hartung ChengBoard Member
Dr Robert MartinBoard Member
Mr Jack FoxBoard Member
Ms Catherine CrosbyBoard Member
Ms Joi CunninghamBoard Member
Ms Lisa JohnBoard Member
Ms Patricia M AnslowBoard Member
Mr Donald M Elliman JrTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$152,975
Program Service Revenue
$16,218,730
Investment Income
$1,136,150
Other Revenue
$0
All Other Contributions
$152,975
Change in Net Assets
$1,069

Audited Revenue Reconciliation

Revenue per Audited Statements
$17,466,862
Revenue Not Reported on Financial Statements
$40,993
Revenue Not Reported on Form 990
$1,223,843
Total Revenue per Audited Statements
$18,690,705
Total Revenue per Form 990
$17,507,855
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$9,692,084
Other Expenses$7,814,702
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$4,851,452$1,372,590-$6,224,042
Other Employee Benefits$1,092,290$364,226-$1,456,516
Conferences and Meetings$1,366,369--$1,366,369
Current Officers, Directors, Trustees, and Key Employees$300,212$591,181-$891,393
Depreciation Depletion$436,080$186,891-$622,971
Pension Plan Contributions$479,502$137,188-$616,690
Office Expenses$190,612$401,778-$592,390
Information Technology$391,554$194,619-$586,173
Occupancy$386,772$165,760-$552,532
Payroll Taxes$370,024$133,419-$503,443
Fees for Services Other$178,371$178,371-$356,742
Fees for Services Legal$27,273$81,820-$109,093
Travel$78,819$662-$79,481
Fees for Services Lobbying$42,105--$42,105
Fees for Service Investment Mgmnt Fees-$40,993-$40,993
Other Expenses$30,390--$30,390
Fees for Services Accounting-$29,401-$29,401
Total Functional Expenses$13,627,887$3,878,899$0$17,506,786

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$17,506,786
Expenses per Audited Statements$17,465,793
Total Expenses per Audited Statements$17,465,793
Expenses Not Reported on Financial Statements$40,993
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability$1,269,176
Deferred Compensation Plan$504,522
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
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
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 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.”

Filing and Contact Details

Filer

Filer Name
Higher Learning Commission
EIN
36-4405660
Phone
3122630456
Address
230 S LASALLE ST 7-500, CHICAGO, IL 60604

Signing Officer

Name
Michael Seuring
Title
VP and CFO
Phone
3122630456
Signed
2026-03-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dr Barbara Gellman-danle
Formed
1895
Legal Domicile
Il
Voting Board Members
19
Independent Board Members
19
Employees
60
Volunteers
19

Preparer

Firm
Legacy Professionals Llp
Address
4 WESTBROOK CORPORATE CTR STE 700, WESTCHESTER, IL 60154
Preparer
Christine V Ernst
Phone
3123680500
Supplemental Narrative

Financial Statement Notes

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.”

Raw XML AppendixShowing 400 of 741 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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