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Higher Learning Commission

Chicago, IL · EIN 36-4405660 · 501(c)(3) · Publicly supported organization (509(a)(2))
Latest filing: Form 990 for the fiscal year ending August 31, 2025 (tax year 2024) · View the filing · Correct or respond

Higher Learning Commission reported $17.5 million in revenue and $17.5 million in expenses for the fiscal year ending August 31, 2025. Of every $100 it spent, $77.84 went to program services, $22.16 to management and general costs and $0.00 to fundraising. Its largest source of revenue was program service revenue such as fees, sales and contracts: 92.6% of the total. The highest compensation it reported for one person was $605,600 (PRESIDENT). 27 people received more than $100,000 in reportable compensation. Revenue rose 38% between FY2020 and FY2025. Source: Form 990, FY2025.

Where $100 of spending went

The fiscal year ending August 31, 2025 · Form 990, Part IX, line 25 · total expenses $18M

For context, the median across 5,499 covered education charities: $85.56 programs, $13.59 management, $0.85 fundraising (medians computed separately, so they may not sum to $100).

Where $100 of revenue came from

The fiscal year ending August 31, 2025 · Form 990, Part VIII · total revenue $18M

The 990 scorecard · same measures for every charity, no grades

FY2025 filing. Median across 5,499 covered charities in this category, from their latest filings.
MeasureFY2025Median
Program services
Part IX 25(B) ÷ 25(A)
77.8%84.4%
Management & general
Part IX 25(C) ÷ 25(A)
22.2%13.4%
Fundraising
Part IX 25(D) ÷ 25(A)
0.0%0.8%
Fundraising cost per $1 of contributions
Part IX 25(D) ÷ Part VIII 1h
Not reported$0.04
Contributions & grants share of revenue
Part VIII 1h ÷ 12
0.9%19.1%
Government grants share of revenue
Part VIII 1e ÷ 12
0.0%1.1%
Program service revenue share
Part VIII 2g ÷ 12
92.6%69.9%
Highest reported compensation
Part VII-A, columns D–F
$605,600$331,578
Highest compensation as share of expenses
Part VII-A ÷ Part IX 25(A)
3.46%1.28%
People paid over $100,000
Part VII, line 2
278
Net assets, in months of expenses
Part X 33(B) ÷ monthly expenses
17.313.3
Independent voting board members
Part VI 1a–1b
19 of 19100.0%

A median is context, not a target: hospitals, universities, food banks and grantmakers spend in very different ways. What these measures can and can't tell you.

What the money paid for, in its own words

FY2025 · Form 990, Part III · the three largest programs by expense
$14M expenses · 100.0% of program spending · revenue $16M

Accredit post-secondary institutions of higher education

Highest reported compensation

FY2025 · Form 990, Part VII, Section A · roles as filed; names are in the filing, not here
RoleFrom this orgFrom related orgsOtherTotal
PRESIDENT
Officer, 50.00 hrs/week
$557,308$0$48,292$605,600
VICE PRESIDENT AND GENERAL
Highest compensated employee, 37.50 hrs/week
$237,102$0$62,577$299,679
EXECUTIVE VICE PRESIDENT
Highest compensated employee, 37.50 hrs/week
$268,682$0$28,532$297,214
VICE PRESIDENT AND CHIEF F
Officer, 37.50 hrs/week
$231,270$0$49,108$280,378
VICE PRESIDENT OF ACCREDIT
Highest compensated employee, 37.50 hrs/week
$195,637$0$49,127$244,764
VICE PRESIDENT OF ACCREDIT
Highest compensated employee, 37.50 hrs/week
$189,722$0$54,849$244,571
VICE PRESIDENT AND CHIEF T
Highest compensated employee, 37.50 hrs/week
$190,104$0$48,595$238,699

27 people received more than $100,000 in reportable compensation from Higher Learning Commission (Part VII, line 2). Compensation of current officers, directors and key employees totaled $891K (Part IX, line 5).

6 years of filings

Form 990, Parts I, VII, IX and X · each row is that year's own filing, linked
RevenueExpenses
$0$5.0M$10M$15M$20MFY2020FY2021FY2022FY2023FY2024FY2025$18M$18M
FilingRevenueExpensesProgramsNet assetsTop pay
FY2025 ⓘ$18M$18M77.8%$25M$605,600
FY2024 ⓘ$17M$17M78.3%$24M$583,661
FY2023 ⓘ$17M$17M76.4%$22M$541,147
FY2022 ⓘ$15M$15M76.2%$22M$522,284
FY2021 ⓘ$15M$13M73.8%$26M$498,439
FY2020 ⓘ$13M$14M75.0%$23M$498,083

Governance answers, as filed

FY2025 · the organization's own yes/no answers; explanations, if any, are in Schedule O of the filing · what each means
  • Voting board members, and how many are independent Part VI, lines 1a–1b19 · 19 independent
  • Audited financial statements Part XII 2bYes
  • Conflict-of-interest policy Part VI 12aYes
  • Whistleblower policy Part VI 13Yes
  • Document retention policy Part VI 14Yes
  • Independent process for top executive pay Part VI 15aYes
  • Board given the 990 before filing Part VI 11aYes
  • Family or business ties among insiders Part VI 2No
  • Aware of a significant diversion of assets Part VI 5No
  • Excess benefit transaction with an insider Part IV 25aNo
  • Loans to or from insiders outstanding Part IV 26No
  • Lobbying, or a 501(h) election in effect Part IV 4Yes
  • Over $15,000 of professional fundraising services Part IV 18No
  • Over $10,000 of activity outside the U.S. Part IV 14bNo
  • Employees Part I, line 560
  • Volunteers Part I, line 619

Private foundation grants it received

1 private foundation reported grants to Higher Learning Commission totaling $250K on their tax year 2023 Form 990-PF returns. See which foundations, on WHOFUNDS.

Source: WHOFUNDS open grant graph, matched from Form 990-PF Part XV.

Correct a figure or respond

Every number above is copied from Higher Learning Commission's own Form 990. If one doesn't match the filing, that's our error and we'll fix it. If you work for Higher Learning Commission, you can publish a response that is linked from this page.

Similar-sized charities in this cause

All education charities · Largest charities in Illinois

Questions people ask

How much of Higher Learning Commission's spending goes to programs?

In the fiscal year ending August 31, 2025, Higher Learning Commission reported that 77.8% of its $17.5 million in expenses went to program services, 22.2% to management and general and 0.0% to fundraising (Form 990, Part IX).

How much does Higher Learning Commission pay its top executive?

The largest total compensation Higher Learning Commission reported for one person in the fiscal year ending August 31, 2025 was $605,600, for the role of PRESIDENT (Form 990, Part VII, including compensation from related organizations and other compensation).

Where does Higher Learning Commission get its money?

Of $17.5 million in revenue in the fiscal year ending August 31, 2025, 0.9% came from contributions and grants and 92.6% from program service revenue (Form 990, Part VIII).

Is Higher Learning Commission a registered charity?

The IRS lists EIN 36-4405660 as a 501(c)(3) organization (publicly supported organization (509(a)(2))), and its records show contributions as tax-deductible. Form 990 filings on record here cover tax years 2019, 2020, 2021, 2022, 2023, 2024. A filing shows what the organization reported; it doesn't by itself show whether a program works.

Sources

  • FY2025: Form 990 for the fiscal year ending August 31, 2025, object 202600709349301755 · read the filing · XML
  • FY2024: Form 990 for the fiscal year ending August 31, 2024, object 202520599349301417 · read the filing
  • FY2023: Form 990 for the fiscal year ending August 31, 2023, object 202410619349300816 · read the filing
  • FY2022: Form 990 for the fiscal year ending August 31, 2022, object 202340559349300919 · read the filing
  • FY2021: Form 990 for the fiscal year ending August 31, 2021, object 202240599349301204 · read the filing
  • FY2020: Form 990 for the fiscal year ending August 31, 2020, object 202131959349300523 · read the filing

All filings for EIN 36-4405660: ProPublica Nonprofit Explorer · IRS Tax Exempt Organization Search. Figures are as the organization reported them; we have not audited them.