ECMC EDUCATION INC: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization: ECMC EDUCATION INC (EIN 47-2237488)
Tax period: 2022-01-01 to 2022-12-31
Filed: 2023-11-14
IRS object ID: 202323189349316532
Schema version: 2022v5.0
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule C
Schedule D
Schedule E
Schedule I
Schedule J
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2023-11-14T17:18:21-06:00	ReturnTs
Tax Period End	2022-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	135565207	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	KPMG LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	90 S 7TH ST STE 4200	AddressLine1Txt
City	MINNEAPOLIS	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	55402	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2022-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	472237488	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	ECMC EDUCATION INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	ECMC	BusinessNameControlTxt
Phone	6512210566	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	111 WASHINGTON AVE SO STE 1400	AddressLine1Txt
City	MINNEAPOLIS	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	55401	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	MARTIN A SCANLON	PersonNm
Person Title	CFO & TREASURER	PersonTitleTxt
Phone	6512210566	PhoneNum
Signature	2023-11-14	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	MARTIN	PersonFirstNm
Person Last	SCANLON	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	0	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	MONROE GIERL	PreparerPersonNm
PTIN	P01413237	PTIN
Phone	6123055000	PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	2	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2022	TaxYr
Build TS	2023-04-26 12:10:37Z	BuildTS

Form 990 IRS990

Doing Business As Name DoingBusinessAsName

Field	Value	IRS element (for citing)
Business Name Line1	ALTIERUS CAREER COLLEGE	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Principal Officer	DANIEL S FISHER	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	111 WASHINGTON AVE SO STE 1400	AddressLine1Txt
City	MINNEAPOLIS	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	55401	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$43,495,652	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.ECMCEDUCATION.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2014	FormationYr
Legal Domicile State	DE	LegalDomicileStateCd
Activity Or Mission	ECMC EDUCATION, INC'S MISSION IS TO TRANSFORM CAREER AND TECHNICAL EDUCATION TO PROVIDE ASPIRING AND CURRENT LEARNERS WITH SKILLS TO ELEVATE THEIR CARRERS AND COMMUNITIES.	ActivityOrMissionDesc
Voting Members Governing Body	10	VotingMembersGoverningBodyCnt
Voting Members Independent	9	VotingMembersIndependentCnt
Total Employee	245	TotalEmployeeCnt
Total Volunteers	0	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$35,292,458	PYContributionsGrantsAmt
CY Contributions Grants	$27,213,516	CYContributionsGrantsAmt
PY Program Service Revenue	$23,971,906	PYProgramServiceRevenueAmt
CY Program Service Revenue	$16,279,524	CYProgramServiceRevenueAmt
PY Investment Income	$3,000	PYInvestmentIncomeAmt
CY Investment Income	$0	CYInvestmentIncomeAmt
PY Other Revenue	$9,166	PYOtherRevenueAmt
CY Other Revenue	$2,612	CYOtherRevenueAmt
PY Total Revenue	$59,276,530	PYTotalRevenueAmt
CY Total Revenue	$43,495,652	CYTotalRevenueAmt
PY Grants And Similar Paid	$7,114,388	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$1,924,278	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$18,549,427	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$18,521,013	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$25,361,271	PYOtherExpensesAmt
CY Other Expenses	$29,323,910	CYOtherExpensesAmt
PY Total Expenses	$51,025,086	PYTotalExpensesAmt
CY Total Expenses	$49,769,201	CYTotalExpensesAmt
PY Revenues Less Expenses	$8,251,444	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$6,273,549	CYRevenuesLessExpensesAmt
Total Assets BOY	$8,920,568	TotalAssetsBOYAmt
Total Assets EOY	$11,798,068	TotalAssetsEOYAmt
Total Liabilities BOY	$44,038,729	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$53,189,778	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	-$35,118,161	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	-$41,391,710	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	ECMC EDUCATION, INC.'S MISSION IS TO TRANSFORM CAREER AND TECHNICAL EDUCATION TO PROVIDE ASPIRING AND CURRENT LEARNERS WITH SKILLS TO ELEVATE THEIR CAREERS AND COMMUNITIES.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	Yes (1)	SignificantChangeInd
Expense	$23,227,311	ExpenseAmt
Grant	$0	GrantAmt
Revenue	$16,272,732	RevenueAmt
Desc	INSTRUCTION AND STUDENT SERVICES.ECMC EDUCATION, INC., DBA ALTIERUS CAREER COLLEGE, IS A NONPROFIT PROVIDER OF CAREER SCHOOL TRAINING IN THE POSTSECONDARY EDUCATION INDUSTRY OFFERING EDUCATIONAL OPPORTUNITIES WITH AN EMPHASIS IN ALLIED HEALTH AND TRADES. ECMC EDUCATION, INC. ENGAGES WITH FACULTY, INDUSTRY LEADERS, AND EMPLOYERS TO HELP IDENTIFY SKILLS, COMPETENCIES, BEHAVIORS AND CERTIFICATIONS THAT FIT THE NEEDS OF THE MARKETPLACE AND ENHANCE EACH GRADUATE'S ABILITY TO FIND A JOB IN HIS OR HER CHOSEN FIELD. THE SCHOOLS ARE ACCREDITED TO GRANT DIPLOMA AND ASSOCIATE DEGREES. (CONTINUED ON SCHEDULE O)ECMC EDUCATION, INC. SERVES A NON-TRADITIONAL, UNDERSERVED STUDENT POPULATION: 67% OF ECMC EDUCATION, INC. STUDENTS ARE ELIGIBLE FOR PELL GRANTS (54% ARE ELIGIBLE FOR FULL PELL GRANTS); 65% OF ECMC EDUCATION, INC.'S STUDENT BODY IS FEMALE; 87% OF STUDENTS ARE NON-WHITE; 59% OF STUDENTS ARE OLDER THAN 25 YEARS OLD; 66% OF ECMC EDUCATION, INC.'S STUDENTS ARE FIRST-TIME, FIRST-YEAR COLLEGE STUDENTS; AND ONLY 20% OF STUDENTS DEPEND UPON THEIR PARENTS OR GUARDIANS' FINANCIAL RESOURCES. ECMC EDUCATION, INC. DELIVERS SERVICES THAT MAKE A STUDENT'S TRANSITION FROM HIGH SCHOOL TO A POSTSECONDARY INSTITUTION AS EASY AND STRAIGHTFORWARD AS POSSIBLE. ECMC EDUCATION, INC. DELIVERS A HOLISTIC LEARNING EXPERIENCE BY PROVIDING STUDENTS WITH INDIVIDUALIZED ACADEMIC SUPPORT THROUGH ACADEMIC COUNSELING, TUTORING, AND REMEDIAL EDUCATION SERVICES THAT FURNISH TOOLS AND RESOURCES NECESSARY FOR SUCCESSFUL PROGRAM COMPLETION; FINANCIAL LITERACY COUNSELING TO ASSIST STUDENTS IN MANAGING THEIR STUDENT LOANS AND TO HELP MINIMIZE THEIR STUDENT LOAN DEBT; AND CAREER COUNSELING TO PROMOTE MEANINGFUL EMPLOYMENT AFTER GRADUATION IN THE STUDENT'S FIELD OF STUDY.LEARNING RESOURCE CENTERS ON ECMC EDUCATION, INC. CAMPUSES SUPPORT ACADEMIC PROGRAMS BY PROVIDING BOOKS, SHOP AND SERVICE MANUALS, PERIODICALS, COMPUTERS AND CURRICULUM-BASED ONLINE RESOURCES. THE LEARNING RESOURCE CENTERS ARE STAFFED WITH TRAINED PROFESSIONALS TO ASSIST IN THE RESEARCH NEEDS OF STUDENTS AND FACULTY.THE EDUCATION ECMC EDUCATION, INC. STUDENTS RECEIVE EMPHASIZES EMPLOYABILITY AND PROFESSIONAL ACCOMPLISHMENT. THE ACADEMIC AND CAREER SUCCESS OF OUR GRADUATES IS PARAMOUNT. ECMC EDUCATION, INC.'S HOLISTIC APPROACH FOCUSES ON THE GOAL OF GRADUATION AND JOB PLACEMENT, EMPHASIZING STUDENT ATTENDANCE, OVERALL ATTITUDE, ACADEMIC PERFORMANCE AND SELF-DIRECTED JOB SEARCH SKILLS ACQUIRED THROUGH WORKING WITH THE CAREER SERVICES STAFF. ECMC EDUCATION, INC.'S CAREER SERVICES EXPERTS PROVIDE STUDENTS WITH PLACEMENT ASSISTANCE, INCLUDING PREPARATION OFRESUMES AND LETTERS OF INTRODUCTION, INTERVIEWING TECHNIQUES AND JOB REFERRALS. ECMC EDUCATION, INC. CAREER SERVICES PROFESSIONALS ALSO ARRANGE ON-CAMPUS EMPLOYER VISITS, LECTURES, CAREER FAIRS AND FIELD TRIPS TO ENHANCE THE LIKELIHOOD THAT STUDENTS WILL OBTAIN WELL-PAYING JOBS. ECMC EDUCATION, INC. ALSO OFFERS STUDENT ACTIVITIES THAT ENCOURAGE SCHOOL SPIRIT AND DEVELOP STUDENT LEADERSHIP, INCLUDING INTRAMURAL SPORTS, CLUBS, PROFESSIONAL DEVELOPMENT PROGRAMS, RESOURCE FAIRS AND OTHER EXTRACURRICULAR ACTIVITIES PLANNED YEAR-ROUND. ON MARCH 31, 2022, A PLAN FOR LIQUIDATION FOR ECMC EDUCATION, INC. AND ALL THREE OF ITS ALTIERUS SCHOOLS WAS APPROVED BY THE ECMC GROUP, INC. BOARD OF DIRECTORS, AND ECMC EDUCATION, INC. WOULD NO LONGER ACCEPT ENROLLMENTS EFFECTIVE IMMEDIATELY. IT IS ANTICIPATED THESE TEACH-OUTS WILL BE COMPLETED DURING 2023 WITH RELATED EXPENSES BEING SETTLED THROUGH 2027. THE CHANGE IS PART OF ECMC GROUP, INC.'S PLAN TO CONCENTRATE PRIMARILY ON ITS EDUCATIONAL CREDIT MANAGEMENT CORPORATION GUARANTOR-RELATED ACTIVITIES, ECMC FOUNDATION AND EDUCATION IMPACT INVESTING. AS OF DECEMBER 31, 2022, ECMC EDUCATION, INC. ENROLLS APPROXIMATELY 200 STUDENTS AND OPERATES THREE SCHOOLS IN THREE STATES UNDER THE ALTIERUS BRAND.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$1,924,278	ExpenseAmt
Grant	$1,924,278	GrantAmt
Revenue	$0	RevenueAmt
Desc	GRANTS AND SCHOLARSHIPS.ECMC EDUCATION, INC. OFFERS THE FOLLOWING SCHOLARSHIP AND GRANT PROGRAMS TO MAKE COLLEGE AFFORDABLE FOR OUR STUDENTS: ALTIERUS GRANTS, IN IT TOGETHER SCHOLARSHIPS, EMPLOYEE AND MILITARY SCHOLARSHIPS. FUNDS ARE AVAILABLE TO PAY FOR TUITION, BOOKS AND FEES.THE ALTIERUS GRANT IS AN INSTITUTIONAL GRANT PROGRAM AWARDED ON AN ANNUAL BASIS TO STUDENTS OF ALTIERUS SCHOOLS OWNED BY ECMC EDUCATION, INC. WHO DEMONSTRATE FINANCIAL NEED. THE AMOUNT AND SOURCE OF THE GRANT, WHICH CAN BE UP TO $10,000 PER ACADEMIC YEAR, IS AVAILABLE FOR NEW AND CONTINUING STUDENTS AND MAY VARY BY STUDENT BASED ON THE DEMONSTRATED FINANCIAL ASSISTANCE NEEDED AND INSTITUTIONAL GRANT FUNDING AVAILABILITY. IN 2022, ECMC EDUCATION, INC. DISTRIBUTED NEARLY $400,000 IN ALTIERUS GRANTS TO 265 STUDENTS.ALTIERUS MILITARY SCHOLARSHIPS OFFER UP TO 10% OF TUITION PER TERM OR ACADEMIC PERIOD FOR THEIR SPOUSES, AS WELL AS FOR VETERANS AND THEIR DEPENDENTS USING VA EDUCATION BENEFITS. IN 2022, ECMC EDUCATION, INC. DISTRIBUTED MORE THAN $110,000 IN MILITARY SCHOLARSHIPS TO 141 MILITARY PERSONNEL, VETERANS AND THEIR DEPENDENTS.AS OF DECEMBER 31, 2022, ECMC EDUCATION, INC. ENROLLS APPROXIMATELY 200 STUDENTS AND OPERATES THREE SCHOOLS IN THREE STATES UNDER THE ALTIERUS BRAND.	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Expense	$1,286,443	ExpenseAmt
Grant	$0	GrantAmt
Revenue	$6,792	RevenueAmt
Desc	ALTIERUS TRAINING SOLUTIONS.IN SUPPORT OF CAREER AND TECHNICAL EDUCATION (CTE) ECMC EDUCATION, INC. SEEKS TO BUILD PARTNERSHIPS WITH EDUCATORS, EMPLOYERS AND POLICYMAKERS TO TRAIN ESSENTIAL WORKERS. THROUGH INVESTMENTS IN VIRTUAL LEARNING TECHNOLOGY, PRODUCT DEVELOPMENT CAPABILITIES FOR EMPLOYER SOLUTIONS AND THOUGHT LEADERSHIP ACTIVITIES TO FOSTER INDUSTRY COLLABORATION, ECMC EDUCATION, INC. SEEKS TO ALIGN ITS AREAS OF EXPERTISE WITH THE EXPERIENCE AND NEEDS OF BUSINESS WHILE ALSO SETTING EMPLOYEES ON A TRACK FOR CAREER ADVANCEMENT AND SUCCESS.(CONTINUED ON SCHEDULE O)IN 2019, ECMC EDUCATION, INC. LAUNCHED ALTIERUS TRAINING SOLUTIONS (ATS) TO BUILD ON AND EXTEND ITS CORE EDUCATIONAL OFFERINGS BY PROVIDING COMPREHENSIVE TRAINING CAPABILITIES, RANGING FROM PLUG-IN SOLUTIONS TO FULLY CUSTOM PROGRAMS, BUILDING ON OUR STRONG RELATIONSHIPS WITH EMPLOYERS AND THEIR INSIGHTS INTO THE REAL-WORLD NEEDS FOR THEIR WORKERS.IN 2020, ATS BEGAN A SUCCESSFUL PARTNERSHIP WITH A NATIONAL EMPLOYER. THROUGH A COLLABORATIVE APPROACH, WE BUILT A TECHNOLOGY-DRIVEN TRAINING PROGRAM TO UPSKILL THEIR TECHNICIANS. THE ONLINE TRAINING PLATFORM ENABLES THE TECHNICIANS TO DEVELOP ADVANCED SKILLS IN A REMOTE ENVIRONMENT, WHILE ALSO ELIMINATES THE DISRUPTION IN CUSTOMER SERVICE AND ADDED COST ASSOCIATED WITH TRAVEL TO TRADITIONAL TRAINING CENTERS.ON MARCH 31, 2022, A PLAN FOR LIQUIDATION FOR ECMC EDUCATION, INC. AND ALL THREE OF ITS ALTIERUS SCHOOLS WAS APPROVED BY THE ECMC GROUP, INC. BOARD OF DIRECTORS. THE DECISION WAS MADE TO CLOSE THE ALTIERUS TRAINING SOLUTIONS PROGRAM EFFECTIVE IMMEDIATELY. THE CHANGE IS PART OF ECMC GROUP, INC.'S PLAN TO CONCENTRATE PRIMARILY ON ITS EDUCATIONAL CREDIT MANAGEMENT CORPORATION GUARANTOR-RELATED ACTIVITIES, ECMC FOUNDATION AND EDUCATION IMPACT INVESTING.	Desc

Field	Value	IRS element (for citing)
Total Program Service Expenses	$26,438,032	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	Yes (1)	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	Yes (1)	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	Yes (1)	ConsolidatedAuditFinclStmtInd
School Operating	Yes (1)	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	Yes (1)	GrantsToOrganizationsInd
Grants To Individuals	Yes (1)	GrantsToIndividualsInd
Schedule J Required	Yes (1)	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	Yes (1)	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	1392	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	245	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	Yes (1)	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	10	GoverningBodyVotingMembersCnt
Independent Voting Member	9	IndependentVotingMemberCnt
Family Or Business Rln	Yes (1)	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (1)	MembersOrStockholdersInd
Election Of Board Members	Yes (1)	ElectionOfBoardMembersInd
Decisions Subject To Approva	Yes (1)	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	CA	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	GA	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	MN	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	MARTIN A SCANLON	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	6512210566	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	111 WASHINGTON AVE SO STE 1400	AddressLine1Txt
City	MINNEAPOLIS	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	55401	ZIPCd

Field	Value	IRS element (for citing)
Info In Schedule O Part VII	Yes (X)	InfoInScheduleOPartVIIInd

Form990 Part VII Section A Form990PartVIISectionAGrp (29 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	OfficerOfficerInd	Highest Compensated EmployeeHighestCompensatedEmployeeInd	Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd
K PAUL SINGH
BOARD CHAIR ECMC EDUCATION	1.00	7.00	Yes (X)	$0	$152,500	$0
JAMES V MCKEON
DIRECTOR	1.00	17.00	Yes (X)	$0	$196,250	$0
DIANA J INGRAM
DIRECTOR	1.00	11.00	Yes (X)	$0	$156,250	$0
JACK O'CONNELL
DIRECTOR	1.00	10.00	Yes (X)	$0	$140,000	$0
DEREK LANGHAUSER
DIRECTOR	1.00	9.00	Yes (X)	$0	$137,500	$0
JENNIFER ANDERSON
DIRECTOR	1.00	10.00	Yes (X)	$0	$132,500	$0
JAMES RUNCIE
DIRECTOR	1.00	11.00	Yes (X)	$0	$127,500	$0
MAURICE M SALTER
DIRECTOR	1.00	10.00	Yes (X)	$0	$157,500	$0
JULIA S GOUW
DIRECTOR	1.00	8.00	Yes (X)	$0	$155,000	$0
JEREMY J WHEATON
PRES & CEO-PART YR, SR ADVISOR	0.00	40.00	Yes (X)	$0	$1,271,506	$52,529
DANIEL S FISHER
GRP PRES & CEO, EDU PRES	0.00	40.00	Yes (X)	$0	$1,013,493	$112,447	Yes (X)
MARTIN A SCANLON
CFO & TREASURER	0.00	40.00		$0	$851,966	$96,996	Yes (X)
TODD STEELE
PRESIDENT (UNTIL 2-01-22)	40.00	0.00		$507,073	$0	$9,571	Yes (X)
JEREMY W ERICSON
VP, MARKETING	40.00	0.00		$358,364	$0	$22,255	Yes (X)
JACOB N KASSUBA
VP, CAMPUS OPERATIONS	40.00	0.00		$231,156	$0	$62,254	Yes (X)
JENNIFER M ERPELDING
VP, CHIEF ACADEMIC OFFICER	40.00	0.00		$365,248	$0	$26,116	Yes (X)
JONI KURLAND
VP, ACRED, LIC, & CAMPUS CPL	40.00	0.00		$211,649	$0	$25,890	Yes (X)
ANDREA ADAMS
VP, ALTIERUS TRAINING SOLUTION	40.00	0.00		$313,164	$0	$13,704	Yes (X)
BRIAN BOARDMAN
GRP GENERAL COUNSEL & CORP SEC	0.00	40.00		$0	$382,212	$76,486	Yes (X)
JOSH SLAYTON
EDU PRES & SVP GRP DEV-PART YR	0.00	40.00		$0	$933,694	$35,017	Yes (X)
GREGORY GARRETT
CAMPUS DIRECTOR	40.00	0.00		$159,731	$0	$20,122		Yes (X)
RYAN PUGH
DEAN, INSTRUC LEADSHP & TECH	40.00	0.00		$120,887	$0	$44,339		Yes (X)
LYN CROSS
AVP, FINANCIAL AID OPERATIONS	40.00	0.00		$151,547	$0	$36,306		Yes (X)
TIM DENGLER
CAMPUS DIRECTOR	40.00	0.00		$141,079	$0	$45,898		Yes (X)
SHARON CLAY
CAMPUS DIRECTOR	40.00	0.00		$127,580	$0	$32,975		Yes (X)
JOHN F DEPODESTA
FORMER BOARD CHAIR	0.00	0.00		$0	$75,000	$0			Yes (X)
ROBERTA COOPER RAMO
FORMER DIRECTOR	0.00	0.00		$0	$60,000	$0			Yes (X)
I KING JORDAN
FORMER DIRECTOR	0.00	0.00		$0	$30,000	$0			Yes (X)
PETER J TAYLOR
FORMER PRES & CEO	0.00	40.00		$0	$719,867	$177,961			Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$2,687,478	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$6,692,738	TotReportableCompRltdOrgAmt
Total Other Compensation	$890,866	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	15	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	Yes (1)	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
VALIDATED INSIGHTS INC
961 CUMBERLAND LN	BUFFALO GROVE	IL	60089	MARKETING SERVICES	$1,693,604
KUSTOM US INC
3307 E KILGORE RD	KALAMAZOO	MI	49001	FACILITY SERVICES	$594,828
CDW
PO BOX 75723	CHICAGO	IL	60675	IT SERVICE & SUPPORT	$532,607
JONES LANG LASALLE AMERICAS INC
71700 TREASURY CTR LOCKBOX 33845	CHICAGO	IL	60694	FACILITY SERVICES	$461,058
BEACON HILL STAFFING GROUP LLC
PO BOX 846193	BOSTON	MA	02284	RECRUITING SERVICES	$297,495

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	11	CntrctRcvdGreaterThan100KCnt
Related Organizations	$26,296,902	RelatedOrganizationsAmt
Government Grants	$916,614	GovernmentGrantsAmt
Total Contributions	$27,213,516	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	INSTRUCTION	Desc
Business	611310	BusinessCd
Total Revenue Column	$16,279,524	TotalRevenueColumnAmt
Related Or Exempt Func Income	$16,279,524	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$16,279,524	TotalProgramServiceRevenueAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	MISCELLANEOUS	Desc
Business	900099	BusinessCd
Total Revenue Column	$2,612	TotalRevenueColumnAmt
Exclusion	$2,612	ExclusionAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$2,612	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$43,495,652	TotalRevenueColumnAmt
Related Or Exempt Func Income	$16,279,524	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$2,612	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$616,528	TotalAmt
Program Services	$616,528	ProgramServicesAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$1,307,750	TotalAmt
Program Services	$1,307,750	ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$2,146,445	TotalAmt
Program Services	$1,011,642	ProgramServicesAmt
Management And General	$1,134,803	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$13,595,350	TotalAmt
Program Services	$11,258,764	ProgramServicesAmt
Management And General	$2,336,586	ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$488,465	TotalAmt
Program Services	$395,799	ProgramServicesAmt
Management And General	$92,666	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$1,239,431	TotalAmt
Program Services	$1,150,697	ProgramServicesAmt
Management And General	$88,734	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$1,051,322	TotalAmt
Program Services	$932,609	ProgramServicesAmt
Management And General	$118,713	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$202,565	TotalAmt
Management And General	$202,565	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$87,143	TotalAmt
Management And General	$87,143	ManagementAndGeneralAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

Field	Value	IRS element (for citing)
Total	$21,730	TotalAmt
Program Services	$21,730	ProgramServicesAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$2,612,259	TotalAmt
Program Services	$2,267,920	ProgramServicesAmt
Management And General	$344,339	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$1,199,224	TotalAmt
Program Services	$1,199,172	ProgramServicesAmt
Management And General	$52	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$328,851	TotalAmt
Program Services	$225,361	ProgramServicesAmt
Management And General	$103,490	ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$702,533	TotalAmt
Program Services	$153,542	ProgramServicesAmt
Management And General	$548,991	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$3,047,243	TotalAmt
Program Services	$2,990,676	ProgramServicesAmt
Management And General	$56,567	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$256,032	TotalAmt
Program Services	$172,385	ProgramServicesAmt
Management And General	$83,647	ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$44,655	TotalAmt
Program Services	$13,435	ProgramServicesAmt
Management And General	$31,220	ManagementAndGeneralAmt

Payments To Affiliates PaymentsToAffiliatesGrp

Field	Value	IRS element (for citing)
Total	$71,600	TotalAmt
Program Services	$71,600	ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$95,183	TotalAmt
Program Services	$70,472	ProgramServicesAmt
Management And General	$24,711	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$621,756	TotalAmt
Program Services	$599,506	ProgramServicesAmt
Management And General	$22,250	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Management And GeneralManagementAndGeneralAmt	Program ServicesProgramServicesAmt
LIQUIDATION EXPENSES	$15,398,993	$15,398,993
IMPAIRMENT	$2,289,437	$2,289,437
BOOKSTORE	$1,003,628		$1,003,628
STUDENT SERVICES	$384,584	$110	$384,474

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$956,494	TotalAmt
Program Services	$590,342	ProgramServicesAmt
Management And General	$366,152	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$49,769,201	TotalAmt
Program Services	$26,438,032	ProgramServicesAmt
Management And General	$23,331,169	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$6,554,106	BOYAmt
EOY	$5,963,042	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$316,545	BOYAmt
EOY	$251,029	EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$496,993	BOYAmt
EOY	$0	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$1,062,175	BOYAmt
EOY	$1,061,374	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$461,377	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$461,377	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$443,611	BOYAmt
EOY	$0	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Intangible Assets IntangibleAssetsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$47,138	BOYAmt
EOY	$4,522,623	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$8,920,568	BOYAmt
EOY	$11,798,068	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$40,029,205	BOYAmt
EOY	$28,721,198	EOYAmt

Grants Payable GrantsPayableGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$3,012,530	BOYAmt
EOY	$244,120	EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Escrow Account Liability EscrowAccountLiabilityGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Loans From Officers Directors LoansFromOfficersDirectorsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$996,994	BOYAmt
EOY	$24,224,460	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$44,038,729	BOYAmt
EOY	$53,189,778	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	-$35,118,161	BOYAmt
EOY	-$41,391,710	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	-$35,118,161	BOYAmt
EOY	-$41,391,710	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$8,920,568	BOYAmt
EOY	$11,798,068	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$6,273,549	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Consol And Sep Basis Fincl Stmt	Yes (X)	ConsolAndSepBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	Yes (1)	FederalGrantAuditRequiredInd
Federal Grant Audit Performed	Yes (1)	FederalGrantAuditPerformedInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
School	Yes (X)	SchoolInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule C IRS990ScheduleC

Field	Value	IRS element (for citing)
Volunteers	0	VolunteersInd
Paid Staff Or Management	Yes (1)	PaidStaffOrManagementInd
Media Advertisements	0	MediaAdvertisementsInd
Mailings Members	0	MailingsMembersInd
Publications Or Broadcast	0	PublicationsOrBroadcastInd
Grants Other Organizations	0	GrantsOtherOrganizationsInd
Direct Contact Legislators	Yes (1)	DirectContactLegislatorsInd
Direct Contact Legislators	$26,515	DirectContactLegislatorsAmt
Rallies Demonstrations	0	RalliesDemonstrationsInd
Other Activities	0	OtherActivitiesInd
Total Lobbying Expenditures	$26,515	TotalLobbyingExpendituresAmt
Not Described Section501c3	0	NotDescribedSection501c3Ind

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART II-B, LINE 1:	FormAndLineReferenceDesc
Explanation	GENERAL LOBBYING ACTIVITIES ON LEGISLATIVE ISSUES OF RELEVANCE TO ECMC EDUCATION, INC.	ExplanationTxt

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$1,336	OtherCostOrOtherBasisAmt
Depreciation	$1,336	DepreciationAmt
Book Value	$0	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$459,630	OtherCostOrOtherBasisAmt
Depreciation	$459,630	DepreciationAmt
Book Value	$0	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$411	OtherCostOrOtherBasisAmt
Depreciation	$411	DepreciationAmt
Book Value	$0	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$0	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDesc	Book ValueBookValueAmt
RIGHT OF USE ASSET	$4,475,485
SECURITY DEPOSITS RECEIVABLE, NONCURRENT	$47,138

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$4,522,623	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)

DescDesc	AmtAmt
LEASE INCENTIVE OBLIGATION	$23,666,870
DUE TO ECMC GROUP, INC.	$120,865
DUE TO EDUCATIONAL CREDIT MANAGEMENT CORPORATION	$25,200
DUE TO ECMC SHARED SERVICES COMPANY, LLC	$411,525

Field	Value	IRS element (for citing)
Total Liability	$24,224,460	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$15,891,000	TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported	$0	RevenueNotReportedAmt
Revenue Subtotal	$15,891,000	RevenueSubtotalAmt
Other Revenues Not Included	$27,604,652	OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt	$27,604,652	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$43,495,652	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$48,164,000	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$48,164,000	ExpensesSubtotalAmt
Other Expenses Not Included	$1,605,201	OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt	$1,605,201	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$49,769,201	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART X, LINE 2:	THE FIN 48 (ASC 740) DISCLOSURE IN THE ECMC EDUCATION, INC. FINANCIAL STATEMENTS READS AS FOLLOWS: "EDUCATION IS EXEMPT FROM TAX ON RELATED INCOME UNDER SECTION 501(C)(3) AND QUALIFIES AS A PUBLIC CHARITY UNDER SECTION 509(A)(2) OF THE INTERNAL REVENUE CODE. EDUCATION IS ALSO EXEMPT FROM STATE INCOME TAX. HOWEVER, ANY UNRELATED BUSINESS INCOME MAY BE SUBJECT TO TAXATION. EDUCATION FOLLOWS THE ACCOUNTING STANDARDS FOR CONTINGENCIES IN EVALUATING UNCERTAIN TAX POSITIONS. THIS GUIDANCE PRESCRIBES RECOGNITION THRESHOLD PRINCIPLES FOR THE FINANCIAL STATEMENT RECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE REALIZED. NO LIABILITY HAS BEEN RECOGNIZED BY EDUCATION FOR UNCERTAIN TAX POSITIONS AS OF DECEMBER 31, 2022 AND 2021. EDUCATION'S TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL AND STATE AUTHORITIES."
PART XI, LINE 4B - OTHER ADJUSTMENTS:	ECMC EDUCATION, INC. SEOG GRANT FA MATCH 262,652. ECMC EDUCATION, INC. SCHOLARSHIPS AND FINANCIAL ASSISTANCE 1,045,098. CONTRIBUTIONS FROM ECMC GROUP, INC. 26,296,902.
PART XII, LINE 4B - OTHER ADJUSTMENTS:	ECMC EDUCATION, INC. SEOG GRANT FA MATCH 262,652. ECMC EDUCATION, INC. SCHOLARSHIPS AND FINANCIAL ASSISTANCE 1,045,098. EXPENSE ACCRUED BY ECMC GROUP, INC. ON BEHALF OF ECMC EDUCATION, INC. FOR SECTION 4968 EXCISE TAX ON NET INVESTMENT INCOME OF ECMC GROUP, INC. & SUBS 296,902. ROUNDING ADJUSTMENT DUE TO AFS REPORTING IN THOUSANDS 549.

Schedule E IRS990ScheduleE

Field	Value	IRS element (for citing)
Nondiscriminatory Policy Stmt	Yes (1)	NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures Etc	Yes (1)	PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast Media	0	PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp Recs	Yes (1)	MaintainRacialCompRecsInd
Maintain Scholarships Recs	Yes (1)	MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures Etc	Yes (1)	MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All Sol	0	MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts	0	DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy	0	DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty	0	DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs	0	DiscriminateRaceSchsInd
Discriminate Race Educ Plcy	0	DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts	0	DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog	0	DiscriminateRaceAthltProgInd
Discriminate Race Other Acty	0	DiscriminateRaceOtherActyInd
Government Financial Aid Rcvd	Yes (1)	GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd	0	GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550	Yes (1)	ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
SCHEDULE E, PART I, LINE 3	ECMC EDUCATION, INC.'S RACIALLY NONDISCRIMINATORY POLICY IS PUBLISHED IN THE SCHOOL CATALOG, IN MATERIALS PROVIDED TO PROSPECTIVE STUDENTS AND TO MATRICULATED STUDENTS. IN ACCORDANCE WITH IRS REV. PROC. 75-50, SUBSECTION 2(C) APPLIES AS ECMC EDUCATION, INC. DRAWS STUDENTS FROM DIVERSE POPULATIONS AND DOES NOT DISCRIMINATE AGAINST ANY RACE, COLOR, ETHNICITY, NATIONAL ORIGIN OR ANY OTHER PROTECTED CLASS.
SCHEDULE E, PART I, LINE 4	NO CONTRIBUTIONS ARE SOLICITED
SCHEDULE E, PART I, LINE 6	ECMC EDUCATION, INC. PARTICIPATES IN U.S. DEPARTMENT OF EDUCATION SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANT AND PELL GRANT PROGRAMS.

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Grant Records Maintained	Yes (1)	GrantRecordsMaintainedInd

Recipient Table RecipientTable (18 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	Recipient EINRecipientEIN	IRC SectionIRCSectionDesc	Cash GrantCashGrantAmt	Non Cash AssistanceNonCashAssistanceAmt	Valuation Method UsedValuationMethodUsedDesc	Non Cash AssistanceNonCashAssistanceDesc	Purpose Of GrantPurposeOfGrantTxt
BENEDICT COLLEGE
1600 HARDEN ST	COLUMBIA	SC	29204	570314365	501C3	$0	$10,670	BOOK	39 CHROMEBOOKS	SUPPLY CHROMEBOOKS FOR EDUCATIONAL USE
VOORHEES UNIVERSITY
481 PORTER DR	DENMARK	SC	29042	570329786	501C3	$0	$41,039	BOOK	150 CHROMEBOOKS	SUPPLY CHROMEBOOKS FOR EDUCATIONAL USE
LANE COLLEGE
545 LANE AVE	JACKSON	TN	38301	620570060	501C3	$0	$54,719	BOOK	200 CHROMEBOOKS	SUPPLY CHROMEBOOKS FOR EDUCATIONAL USE
ST PAUL PUBLIC SCHOOLS - PROJECT REACH & FOSTERING CONNECTIONS
1021 MARION ST	ST PAUL	MN	55117	410901311	STATE SCHOOL	$0	$16,689	BOOK	61 15.6" SCREEN CHROMEBOOKS	SUPPLY CHROMEBOOKS FOR EDUCATIONAL USE
UNIVERSIDAD DEL SAGRADO CORAZON
ESQUINA CALLE ROSALES PARADA 265	SAN JUAN	PR	00914	660207156	501C3	$0	$26,539	BOOK	97 11.6" SCREEN CHROMEBOOKS	SUPPLY CHROMEBOOKS FOR EDUCATIONAL USE
ADOPT A CLASSROOM
10 S 5TH ST STE 835	MINNEAPOLIS	MN	55402	650828272	501C3	$0	$27,360	BOOK	100 11.6" SCREEN CHROMEBOOKS	SUPPLY CHROMEBOOKS FOR EDUCATIONAL USE
CRISTO REY JESUIT HIGH SCHOOL
2924 4TH AVE S	MINNEAPOLIS	MN	55408	204548714	501C3	$0	$5,472	BOOK	20 11.6" SCREEN CHROMEBOOKS	SUPPLY CHROMEBOOKS FOR EDUCATIONAL USE
URBAN VENTURES LEADERSHIP FOUNDATION
2924 4TH AVE S	MINNEAPOLIS	MN	55408	363558710	501C3	$0	$13,680	BOOK	50 11.6" SCREEN CHROMEBOOKS	SUPPLY CHROMEBOOKS FOR EDUCATIONAL USE
BROOKLYN CENTER HIGH SCHOOL
6500 HUMBOLDT AVE N	MINNEAPOLIS	MN	55430		STATE SCHOOL	$0	$76,607	BOOK	280 15.6" SCREEN CHROMEBOOKS	SUPPLY CHROMEBOOKS FOR EDUCATIONAL USE
EL COLEGIO CHARTER HIGH SCHOOL
4137 BLOOMINGTON AVE S	MINNEAPOLIS	MN	55407	411953998	501C3	$0	$19,152	BOOK	70 15.6" SCREEN CHROMEBOOKS	SUPPLY CHROMEBOOKS FOR EDUCATIONAL USE
HIAWATHA COLLEGIATE HIGH SCHOOL
3500 E 28TH ST	MINNEAPOLIS	MN	55406	204798683	501C3	$0	$27,086	BOOK	99 11.6" SCREEN CHROMEBOOKS	SUPPLY CHROMEBOOKS FOR EDUCATIONAL USE
LA OPPORTUNIDAD
2021 E HENNEPIN AVE	MINNEAPOLIS	MN	55413	363537919	501C3	$0	$19,152	BOOK	70 11.6" SCREEN CHROMEBOOKS	SUPPLY CHROMEBOOKS FOR EDUCATIONAL USE
LINCOLN INTERNATIONAL HIGH SCHOOL
2520 MINNEHAHA AVE	MINNEAPOLIS	MN	55404	208398349	501C3	$0	$5,472	BOOK	20 15.6" SCREEN CHROMEBOOKS	SUPPLY CHROMEBOOKS FOR EDUCATIONAL USE
METRO SCHOOLS COLLEGE PREP
620 OLSON MEMORIAL HWY	MINNEAPOLIS	MN	55411	352215865	501C3	$0	$19,152	BOOK	70 15.6" SCREEN CHROMEBOOKS	SUPPLY CHROMEBOOKS FOR EDUCATIONAL USE
MINNESOTA TRANSITIONS CHARTER SCHOOL
2872 26TH AVE S	MINNEAPOLIS	MN	55406	411823173	501C3	$0	$19,152	BOOK	70 11.6" SCREEN CHROMEBOOKS	SUPPLY CHROMEBOOKS FOR EDUCATIONAL USE
SEJONG ACADEMY
1885 UNIVERSITY AVE W	ST PAUL	MN	55104	461710874	501C3	$0	$19,152	BOOK	70 15.6" SCREEN CHROMEBOOKS	SUPPLY CHROMEBOOKS FOR EDUCATIONAL USE
VENTURE ACADEMY
315 27TH AVE SE	MINNEAPOLIS	MN	55414	611677994	501C3	$0	$19,152	BOOK	70 15.6" SCREEN CHROMEBOOKS	SUPPLY CHROMEBOOKS FOR EDUCATIONAL USE
JEREMIAH PROGRAM
17 ARSENE WAY	FAIRHAVEN	MA	02719	411801834	501C3	$0	$175,684	BOOK	650 15.6" SCREEN CHROMEBOOKS	SUPPLY CHROMEBOOKS FOR EDUCATIONAL USE

Field	Value	IRS element (for citing)
Total501c3 Org	18	Total501c3OrgCnt
Total Other Org	0	TotalOtherOrgCnt

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

Field	Value	IRS element (for citing)
Grant Type	STUDENT SCHOLARSHIPS & FINANCIAL ASSISTANCE	GrantTypeTxt
Recipient	409	RecipientCnt
Cash Grant	$1,307,750	CashGrantAmt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc

ExplanationExplanationTxt

PART I, LINE 2:

PROCEDURES FOR MONITORING USE OF GRANT FUNDS A VARIETY OF STUDENT FINANCING OPTIONS ARE AVAILABLE TO HELP STUDENTS FINANCE THEIR EDUCATION COSTS. INFORMATION ABOUT PROGRAMS AND ELIGIBILITY REQUIREMENTS IS AVAILABLE THROUGH THE STUDENT FINANCE OFFICE. ENROLLMENT AND ELIGIBILITY IN ECMC EDUCATION, INC. SCHOLARSHIPS AND GRANTS ARE MONITORED INTERNALLY. OTHER AWARDS ARE MONITORED BY THE RESPECTIVE GRANTING AGENCIES.

SCHEDULE I, PART III

STUDENT SCHOLARSHIPS AND FINANCIAL ASSISTANCE: ECMC EDUCATION, INC. PROVIDES SCHOLARSHIP AND FINANCIAL ASSISTANCE TO STUDENTS FOR TUITION, BOOKS AND FEES. IN 2022, SCHOLARSHIP AND GRANT PROGRAMS INCLUDE ALTIERUS GRANTS, IN IT TOGETHER SCHOLARSHIPS, AND EMPLOYEE AND MILITARY SCHOLARSHIPS. AWARDS ARE BASED ON ELIGIBILITY AND ARE CREDITED TO EACH STUDENT'S ACCOUNT.

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Travel For Companions	Yes (X)	TravelForCompanionsInd
Idemnification Gross Up Pmts	Yes (X)	IdemnificationGrossUpPmtsInd
Written Policy Ref T And E Expnss	Yes (1)	WrittenPolicyRefTAndEExpnssInd
Substantiation Required	Yes (1)	SubstantiationRequiredInd
Compensation Committee	Yes (X)	CompensationCommitteeInd
Independent Consultant	Yes (X)	IndependentConsultantInd
Compensation Survey	Yes (X)	CompensationSurveyInd
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	Yes (1)	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	Yes (1)	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	0	EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org	0	CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs	Yes (1)	CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org	0	CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs	Yes (1)	CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments	0	AnyNonFixedPaymentsInd
Initial Contract Exception	0	InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (25 entries)

TitleTitleTxt	Base Compensation Filing OrgBaseCompensationFilingOrgAmt	Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt	Bonus Filing OrganizationBonusFilingOrganizationAmount	Bonus Related OrganizationsBonusRelatedOrganizationsAmt	Other Compensation Filing OrgOtherCompensationFilingOrgAmt	Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt	Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt	Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt	Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt	Total Compensation Filing OrgTotalCompensationFilingOrgAmt	Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt	Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt	Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
JEREMY J WHEATON
PRES & CEO-PART YR, SR ADVISOR	$0	$408,446	$0	$800,000	$0	$63,060	$0	$18,300	$0	$34,229	$0	$1,324,035	$0	$20,500
DANIEL S FISHER
GRP PRES & CEO, EDU PRES	$0	$484,979	$0	$504,688	$0	$23,826	$0	$78,235	$0	$34,212	$0	$1,125,940	$0	$20,500
JOSH SLAYTON
EDU PRES & SVP GRP DEV-PART YR	$0	$155,575	$0	$259,000	$0	$519,119	$0	$16,350	$0	$18,667	$0	$968,711	$0	$8,220
MARTIN A SCANLON
CFO & TREASURER	$0	$415,034	$0	$412,500	$0	$24,432	$0	$68,435	$0	$28,561	$0	$948,962	$0	$20,500
PETER J TAYLOR
FORMER PRES & CEO	$0	$495,758	$0	$100,000	$0	$124,109	$0	$155,065	$0	$22,896	$0	$897,828	$0	$117,934
TODD STEELE
PRESIDENT (UNTIL 2-01-22)	$35,581	$0	$0	$0	$471,492	$0	$4,292	$0	$5,279	$0	$516,644	$0	$9,173	$0
BRIAN BOARDMAN
GRP GENERAL COUNSEL & CORP SEC	$0	$264,020	$0	$110,925	$0	$7,267	$0	$39,552	$0	$36,934	$0	$458,698	$0	$4,556
JENNIFER M ERPELDING
VP, CHIEF ACADEMIC OFFICER	$116,830	$0	$51,539	$0	$196,879	$0	$4,992	$0	$21,124	$0	$391,364	$0	$0	$0
JEREMY W ERICSON
VP, MARKETING	$76,511	$0	$62,850	$0	$219,003	$0	$9,867	$0	$12,388	$0	$380,619	$0	$0	$0
ANDREA ADAMS
VP, ALTIERUS TRAINING SOLUTION	$81,350	$0	$24,528	$0	$207,286	$0	$7,157	$0	$6,547	$0	$326,868	$0	$0	$0
JACOB N KASSUBA
VP, CAMPUS OPERATIONS	$179,927	$0	$49,401	$0	$1,828	$0	$27,640	$0	$34,614	$0	$293,410	$0	$0	$0
JONI KURLAND
VP, ACRED, LIC, & CAMPUS CPL	$163,515	$0	$45,864	$0	$2,270	$0	$25,165	$0	$725	$0	$237,539	$0	$0	$0
JAMES V MCKEON
DIRECTOR	$0	$196,250	$0	$0	$0	$0	$0	$0	$0	$0	$0	$196,250	$0	$0
LYN CROSS
AVP, FINANCIAL AID OPERATIONS	$135,898	$0	$15,000	$0	$649	$0	$18,572	$0	$17,734	$0	$187,853	$0	$0	$0
TIM DENGLER
CAMPUS DIRECTOR	$122,608	$0	$17,743	$0	$728	$0	$17,562	$0	$28,336	$0	$186,977	$0	$0	$0
GREGORY GARRETT
CAMPUS DIRECTOR	$138,481	$0	$19,618	$0	$1,632	$0	$18,503	$0	$1,619	$0	$179,853	$0	$0	$0
RYAN PUGH
DEAN, INSTRUC LEADSHP & TECH	$105,433	$0	$15,000	$0	$454	$0	$15,261	$0	$29,078	$0	$165,226	$0	$0	$0
SHARON CLAY
CAMPUS DIRECTOR	$116,324	$0	$10,652	$0	$604	$0	$12,188	$0	$20,787	$0	$160,555	$0	$0	$0
MAURICE M SALTER
DIRECTOR	$0	$157,500	$0	$0	$0	$0	$0	$0	$0	$0	$0	$157,500	$0	$0
DIANA J INGRAM
DIRECTOR	$0	$156,250	$0	$0	$0	$0	$0	$0	$0	$0	$0	$156,250	$0	$0
JULIA S GOUW
DIRECTOR	$0	$155,000	$0	$0	$0	$0	$0	$0	$0	$0	$0	$155,000	$0	$0
K PAUL SINGH
BOARD CHAIR ECMC EDUCATION	$0	$152,500	$0	$0	$0	$0	$0	$0	$0	$0	$0	$152,500	$0	$0
JOHN F DEPODESTA
FORMER BOARD CHAIR	$0	$75,000	$0	$0	$0	$0	$0	$0	$0	$0	$0	$75,000	$0	$0
ROBERTA COOPER RAMO
FORMER DIRECTOR	$0	$60,000	$0	$0	$0	$0	$0	$0	$0	$0	$0	$60,000	$0	$0
I KING JORDAN
FORMER DIRECTOR	$0	$30,000	$0	$0	$0	$0	$0	$0	$0	$0	$0	$30,000	$0	$0

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART I, LINE 1A	TAX INDEMNIFICATION AND GROSS-UP PAYMENTS CERTAIN TAXABLE BENEFITS ARE GROSSED UP TO MAKE THE EMPLOYEE WHOLE; THIS HAS BEEN APPROVED BY THE BOARD OF DIRECTORS. TRAVEL FOR COMPANIONS ECMC GROUP, INC.'S TRAVEL POLICY HAD AN EXCEPTION THAT WAS APPROVED BY THE CFO (AND DEVIATIONS FROM ANY PROVISION OF THE POLICY MUST BE APPROVED IN WRITING BY AN OFFICER IN CONJUNCTION WITH THE ECMC GROUP, INC. CFO). IN 2022, ECMC EDUCATION, INC PAID TRAVEL EXPENSES FOR AN ECMC EDUCATION, INC EMPLOYEE'S SPOUSE TO ATTEND A COMPANY-SPONSORED EVENT. THE EXCEPTION TO POLICY WAS APPROVED.
PART I, LINES 4A-B	PART I, LINE 4A - SEVERANCE OR CHANGE-OF-CONTROL PAYMENT: THE FOLLOWING RECEIVED A SEVERANCE PAYMENT IN 2022: TODD STEELE - $427,388 JENNIFER M. ERPELDING - $176,220 JEREMY W. ERICSON - $196,478 ANDREA ADAMS - $194,154 JOSH SLAYTON - $486,529 PART I, LINE 4B - SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN: ECMC GROUP, INC. MAINTAINS A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN DESCRIBED IN SECTION 457(F), AND A SUPPLEMENTAL EMPLOYEE RETIREMENT PLAN (SERP), TO ATTRACT AND RETAIN EMPLOYEES, TYPICALLY IN MANAGEMENT POSITIONS. IN 2022, DANIEL S. FISHER AND MARTIN A. SCANLON PARTICIPATED IN THE 457(F) PLAN, AND RECEIVED EMPLOYER CONTRIBUTIONS OF $19,135, AND $9,335, RESPECTIVELY, AND PETER J. TAYLOR PARTICIPATED IN THE SERP PLAN, AND RECEIVED AN EMPLOYER CONTRIBUTION OF $100,765.
PART I, LINE 5	COMPENSATION CONTINGENT ON REVENUES OF A RELATED ORGANIZATION ECMC GROUP, INC.'S ANNUAL OFFICER INCENTIVE PLAN REQUIRES ACHIEVEMENT OF STATED PRIMARY FINANCIAL GOALS, WHICH INCLUDES REVENUES, BEFORE ANY PAYMENT TO ANY OFFICER IS MADE.
PART I, LINE 6	COMPENSATION CONTINGENT ON NET EARNINGS OF A RELATED ORGANIZATION ECMC GROUP, INC.'S ANNUAL OFFICER INCENTIVE PLAN REQUIRES ACHIEVEMENT OF STATED KEY PERFORMANCE METRICS, WHICH INCLUDES NET EARNINGS, BEFORE ANY PAYMENT TO ANY OFFICER IS MADE.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (11 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART III, LINE 3	ON MARCH 31, 2022, A PLAN FOR LIQUIDATION FOR ECMC EDUCATION, INC. AND ALL THREE OF ITS ALTIERUS SCHOOLS WAS APPROVED BY THE ECMC GROUP, INC BOARD OF DIRECTORS, AND ECMC EDUCATION, INC WOULD NO LONGER ACCEPT ENROLLMENTS EFFECTIVE IMMEDIATELY. IT IS ANTICIPATED THESE TEACH-OUTS WILL BE COMPLETED DURING 2023 WITH RELATED EXPENSES BEING SETTLED THROUGH 2027. ADDITIONALLY, THE DECISION WAS MADE TO CLOSE THE ALTIERUS TRAINING SOLUTIONS PROGRAM EFFECTIVE IMMEDIATELY. THE CHANGE IS PART OF ECMC GROUP, INC.'S PLAN TO CONCENTRATE PRIMARILY ON ITS EDUCATIONAL CREDIT MANAGEMENT CORPORATION GUARANTOR-RELATED ACTIVITIES, ECMC FOUNDATION AND EDUCATION IMPACT INVESTING.
FORM 990, PART VI, SECTION A, LINE 2	FAMILY/BUSINESS RELATIONSHIPS AMONGST INTERESTED PERSONS MR. MCKEON AND MR. SALTER - BUSINESS RELATIONSHIP
FORM 990, PART VI, SECTION A, LINE 6	CLASSES OF MEMBERS OR STOCKHOLDERS ECMC EDUCATION, INC. HAS ONE MEMBER. THE MEMBER IS ECMC GROUP, INC. A DELAWARE, NONSTOCK, NONPROFIT CORPORATION EXEMPT UNDER SECTION 501(C)(3). THERE ARE NO STOCKHOLDERS.
FORM 990, PART VI, SECTION A, LINE 7A	MEMBERS OR STOCKHOLDERS ELECTING MEMBERS OF GOVERNING BODY ECMC GROUP, INC. HAS THE RIGHT TO ELECT AND/OR APPROVE ALL THE DIRECTORS OF THE ECMC EDUCATION, INC. BOARD OF DIRECTORS
FORM 990, PART VI, SECTION A, LINE 7B	DECISIONS REQUIRING APPROVAL BY MEMBERS OR STOCKHOLDERS ECMC GROUP, INC., THE SOLE MEMBER OF ECMC EDUCATION, INC., RETAINS THE FOLLOWING AUTHORITY OVER ECMC EDUCATION, INC.: 1. TO AUTHORIZE AMENDMENTS TO THE ARTICLES OF INCORPORATION AND BYLAWS. 2. TO APPROVE THE STRATEGIC AND FINANCIAL PLANS. 3. TO ELECT AND/OR APPROVE THE MEMBERS OF THE BOARD OF DIRECTORS. 4. TO OVERSEE COORDINATION OF PROGRAMS AND SERVICES OFFERED. 5. TO AUTHORIZE FORMATION, GOVERNANCE AND DISSOLUTION.
FORM 990, PART VI, SECTION B, LINE 11B	REVIEW OF FORM 990 BY GOVERNING BODY ALL MEMBERS OF THE BOARD OF DIRECTORS AND EXECUTIVE MANAGEMENT ARE PROVIDED A COPY OF FORM 990 TO REVIEW AND PROVIDE COMMENTS PRIOR TO FILING. ALL MEMBERS OF THE BOARD OF DIRECTORS AND EXECUTIVE MANAGEMENT ARE PROVIDED WITH A COPY OF THE FINAL VERSION OF FORM 990 BEFORE IT HAS BEEN FILED.
FORM 990, PART VI, SECTION B, LINE 12C	CONFLICT OF INTEREST POLICY OFFICERS, DIRECTORS AND ALL EMPLOYEES ARE REQUIRED TO REAFFIRM ON AN ANNUAL BASIS THEIR UNDERSTANDING OF THE COMPANY'S CONFLICT OF INTEREST POLICY. THE AFFIRMATION SPECIFICALLY REFERENCES THAT THE INDIVIDUAL WILL COMPLY WITH THE DIRECTIVES OF THE CONFLICT OF INTEREST POLICY. OFFICERS, DIRECTORS AND KEY EMPLOYEES ARE ALSO REQUIRED TO COMPLETE AN ANNUAL FORM 990 RELATIONSHIP DISCLOSURE DOCUMENT TO IDENTIFY ANY POTENTIAL CONFLICTS OF INTEREST. FINALLY, THE COMPANY'S VENDOR PROCUREMENT PROCESS INCLUDES QUESTIONS OF BUSINESS UNIT CONTRACT OWNERS TO DETERMINE IF ANY CONFLICTS OF INTEREST MAY EXIST. MONITORING AND ENFORCEMENT OF THE POLICY ARE ACCOMPLISHED THROUGH THE POLICY REAFFIRMATION PROCESS, AFFIRMATIVE DISCLOSURE REQUESTS AND THE POLICY REQUIREMENT THAT ALL CONFLICTS OF INTEREST BE REPORTED. IN CASES WHERE A POTENTIAL CONFLICT EXISTS AT THE OFFICER AND KEY EMPLOYEE LEVELS, THE ISSUE IS DISCLOSED TO THE INDIVIDUAL'S SUPERVISOR, GENERAL COUNSEL AND/OR VICE PRESIDENT, DEPUTY GENERAL COUNSEL. FOR POTENTIAL CONFLICTS INVOLVING DIRECTORS, THE DISCLOSURE IS MADE TO THE BOARD CHAIR. THE DIRECTOR WILL BE REQUIRED TO EXCUSE THEMSELVES FROM DELIBERATION AND VOTING ON MATTERS FOR WHICH THEY MAY HAVE A CONFLICT OF INTEREST.
FORM 990, PART VI, SECTION B, LINE 15	LINE 15A - PROCESS TO ESTABLISH COMPENSATION OF TOP MANAGEMENT OFFICIAL THE FOLLOWING DESCRIBES THE ECMC GROUP, INC., EDUCATIONAL CREDIT MANAGEMENT CORPORATION (ECMC) AND ECMC EDUCATION, INC. EXECUTIVE COMPENSATION METHODOLOGY. THE GOVERNANCE & COMPENSATION COMMITTEE OF THE ECMC GROUP, INC. BOARD OF DIRECTORS IS WHOLLY COMPRISED OF INDEPENDENT, OUTSIDE DIRECTORS. IN 2022, THE COMMITTEE RETAINED EXECUTIVE COMPENSATION EXPERTS FROM GRANT THORNTON AND AON, GLOBAL COMPENSATION CONSULTING ORGANIZATIONS, THROUGH ARNOLD & PORTER KAYE SCHOLER LLP TO IDENTIFY APPROPRIATE CEO AND SENIOR EXECUTIVE COMPENSATION PACKAGES. ARNOLD & PORTER KAYE SCHOLER LLP PROVIDED AN OPINION ON THE REASONABLENESS OF THIS COMPENSATION. THE MARKET ANALYSIS PERFORMED BY GRANT THORNTON AND AON FOR ARNOLD & PORTER KAYE SCHOLER LLP INCLUDES SALARY AND INCENTIVE DATA FROM AN APPROPRIATE PEER GROUP UNDER IRS REGULATIONS AND INCLUDES BOTH NONPROFIT AND FOR-PROFIT ENTITIES. LINE 15B - PROCESS TO ESTABLISH COMPENSATION OF OTHER OFFICERS OR KEY EMPLOYEES THE FOLLOWING DESCRIBES THE ECMC GROUP, INC., EDUCATIONAL CREDIT MANAGEMENT CORPORATION (ECMC) AND ECMC EDUCATION, INC. EXECUTIVE COMPENSATION METHODOLOGY. THE GOVERNANCE & COMPENSATION COMMITTEE OF THE ECMC GROUP, INC. BOARD OF DIRECTORS IS WHOLLY COMPRISED OF INDEPENDENT, OUTSIDE DIRECTORS. IN 2022, THE COMMITTEE RETAINED EXECUTIVE COMPENSATION EXPERTS FROM GRANT THORNTON AND AON, GLOBAL COMPENSATION CONSULTING ORGANIZATIONS, THROUGH ARNOLD & PORTER KAYE SCHOLER LLP TO IDENTIFY APPROPRIATE CEO AND SENIOR EXECUTIVE COMPENSATION PACKAGES. ARNOLD & PORTER KAYE SCHOLER LLP PROVIDED AN OPINION ON THE REASONABLENESS OF THIS COMPENSATION. THE MARKET ANALYSIS PERFORMED BY GRANT THORNTON AND AON FOR ARNOLD & PORTER KAYE SCHOLER LLP INCLUDES SALARY AND INCENTIVE DATA FROM AN APPROPRIATE PEER GROUP UNDER IRS REGULATIONS AND INCLUDES BOTH NONPROFIT AND FOR-PROFIT ENTITIES.
FORM 990, PART VI, SECTION C, LINE 19	REQUIRED DOCUMENTS AVAILABLE TO THE PUBLIC DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC AS REQUIRED BY LAW.
FORM 990, PART VI, LINE 13:	WHISTLEBLOWER POLICY THE ECMC GROUP, INC. WHISTLEBLOWER POLICY REQUIRES DIRECTORS, OFFICERS AND EMPLOYEES TO OBSERVE HIGH STANDARDS OF BUSINESS AND PERSONAL ETHICS IN THE CONDUCT OF THEIR DUTIES AND RESPONSIBILITIES. EMPLOYEES AND REPRESENTATIVES OF THE CORPORATION ARE DIRECTED TO PRACTICE HONESTY AND INTEGRITY IN FULFILLING THEIR RESPONSIBILITIES AND COMPLY WITH ALL APPLICABLE LAWS AND REGULATIONS. THE POLICY REQUIRES REPORTING OF POTENTIAL ILLEGAL PRACTICES OR VIOLATIONS OF CORPORATE POLICIES, AND PROHIBITS RETALIATION FOR GOOD FAITH REPORTING OF SUSPECTED VIOLATIONS UNDER THE POLICY. IN ADDITION, ECMC GROUP, INC. HAS A CODE OF ETHICS AND BUSINESS CONDUCT POLICY THAT IS AFFIRMED ANNUALLY BY ALL ECMC GROUP, INC. AND AFFILIATED COMPANIES' OFFICERS AND EMPLOYEES. THERE IS A PROVISION INCORPORATED INTO THE CODE OF ETHICS AND BUSINESS CONDUCT POLICY THAT STATES THERE CAN BE NO RETALIATION AGAINST ANYONE ACTING IN GOOD FAITH WHEN ASKING A QUESTION, REPORTING A CONCERN OR FOR PARTICIPATING IN AN INVESTIGATION. ECMC GROUP, INC. HAS ESTABLISHED A TELEPHONE HOTLINE AND WEBSITE ADMINISTERED BY AN OUTSIDE VENDOR TO REPORT CONCERNS, WITH AN OPTION TO REPORT ANONYMOUSLY. THE HOTLINE AND WEBSITE ARE AVAILABLE AND ACCESSIBLE TO ECMC GROUP, INC. AND AFFILIATED COMPANIES' DIRECTORS, OFFICERS, EMPLOYEES AND VENDORS.
FORM 990, PART VII, SECTION A:	CONSULTING JOHN F. DEPODESTA, ROBERTA COOPER RAMO AND I. KING JORDAN, FORMER DIRECTORS, HAD CONSULTING AGREEMENTS IN 2022.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (5 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	EINEIN	Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile StateLegalDomicileStateCd	Exempt Code SectionExemptCodeSectionTxt	Public Charity StatusPublicCharityStatusTxt	Direct Controlling NADirectControllingNACd	Controlled OrganizationControlledOrganizationInd	Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt
ECMC GROUP INC
111 WASHINGTON AVE SO STE 1400	MINNEAPOLIS	MN	55401	411991995	EDUCATION FINANCE	DE	501(C)(3)	LINE 12B TYPE II	N/A	0
EDUCATIONAL CREDIT MGMT CORP
111 WASHINGTON AVE SO STE 1400	MINNEAPOLIS	MN	55401	411778617	GUARANTOR	MN	501(C)(3)	LINE 10		0	ECMC GROUP INC
ECMC FOUNDATION
111 WASHINGTON AVE SO STE 1400	MINNEAPOLIS	MN	55401	411990628	PROMOTE EDUCATION	DE	501(C)(3)	LINE 12B TYPE II		0	ECMC GROUP INC
ECMC REVENUE MANAGEMENT CORPORATION
111 WASHINGTON AVE SO STE 1400	MINNEAPOLIS	MN	55401	831761663	STUDENT LOAN DEFAULT RESOLUTION	DE	501(C)(3)	LINE 10		0	EDUCATIONAL CREDIT MANAGEMENT CORPORATION
ECMC SERVICES INC
111 WASHINGTON AVE SO STE 1400	MINNEAPOLIS	MN	55401	831763915	STUDENT LOAN REPAYMENT SERVICES	DE	501(C)(3)	LINE 10		0	ECMC GROUP INC

Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp (24 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	EINEIN	Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile StateLegalDomicileStateCd	Direct Controlling NADirectControllingNACd	Predominant Income TypePredominantIncomeTypeTxt	Disproportionate AllocationsDisproportionateAllocationsInd	General Or Managing PartnerGeneralOrManagingPartnerInd	Legal Domicile Foreign CountryLegalDomicileForeignCountryCd
1 NORTH CHINA A EQUITY FUND LLC
1 N WACKER DR	CHICAGO	IL	60606	844524632	INVESTMENTS	DE	N/A	EXCLUDED	0	0
ATX A-TEAM THE GUILD LP
500 W SECOND ST STE 1900 163	AUSTIN	TX	78701	843490066	INVESTMENTS	TX	N/A	EXCLUDED	0	0
AUBREY GEMS PARTNERS LP
800 THIRD AVE 28TH FL	NEW YORK	NY	10022	365009933	INVESTMENTS	NY	N/A	EXCLUDED	0	0
BST 052 A SERIES OF SAX CAP FUND III LP
PO BOX 3217	SEATTLE	WA	98114	853876811	INVESTMENTS	DE	N/A	EXCLUDED	0	0
CHLOE CAPITAL FUND I LP
700 CASCADILLA ST STE 201	ITHACA	NY	14850	844269068	INVESTMENTS	DE	N/A	EXCLUDED	0	0
COMMONFUND CAP SECONDARIES OPP FUND
15 OLD DANBURY RD	WILTON	CT	06897	842082338	INVESTMENTS	DE	N/A	EXCLUDED	0	0
CRP VF IV GP LP
7600 N CAP OF TX HWY BLDG B STE 130	AUSTIN	TX	78731	863644095	INVESTMENTS	DE	N/A	EXCLUDED	0	0
ECMC-UV CO-INVESTMENT FUND LP
104 W 40TH ST STE 1600	NEW YORK	NY	10018	813873029	INVESTMENTS	DE	N/A	EXCLUDED	0	0
ELEMENTS HEALTH VENTURES II LLC
623 5TH AVE 14TH FL	NEW YORK	NY	10022	862638962	INVESTMENTS	DE	N/A	EXCLUDED	0	0
FUND D-2 RIOT VENTURES OPPORTUNITY FUND
1632 ABBOT KINNEY BLVD	VENICE	CA	90291	920652495	INVESTMENTS	DE	N/A	EXCLUDED	0	0
GEM MINING 4 LLC
550 S MAIN ST STE 310	GREENVILLE	SC	29601	871562792	INVESTMENTS	DE	N/A	EXCLUDED	0	0
ONRAMP EDUC & WORKFORCE INNOV FUND
821 E WASHINGTON AVE STE 200-G	MADISON	WI	53703	843999115	INVESTMENTS	DE	N/A	EXCLUDED	0	0
PC-1 DEVELOPERS LLC
3600 MAYBERRY DR	RENO	NV	89509	831603672	INVESTMENTS	NV	N/A	EXCLUDED	0	0
R7 FAMILY FUND LP
100 S WACKER DR STE 1675	CHICAGO	IL	60606	851019413	INVESTMENTS	DE	N/A	EXCLUDED	0	0
RI FUND I A SERIES OF BOOST VC SPV LP
PO BOX 3217	SEATTLE	WA	98114	874641779	INVESTMENTS		N/A	EXCLUDED	0	0	CJ
SUPERIOR SOLUTIONS I LP
111 WASHINGTON AVE S STE 1400	MINNEAPOLIS	MN	55401	882485015	INVESTMENTS	DE	N/A	EXCLUDED	0	0
TABOR MILLENNIAL FUND LP
11 E 44TH ST STE 705	NEW YORK	NY	10017	880598843	INVESTMENTS	DE	N/A	EXCLUDED	0	0
TABOR OFFSHORE OPPORTUNITIES LTD
11 E 44TH ST STE 705	NEW YORK	NY	10017		INVESTMENTS		N/A	EXCLUDED	0	0	CJ
UNLESS VENTURES LP
1023 WALNUT ST STE 100	BOULDER	CO	80302	874222103	INVESTMENTS	DE	N/A	EXCLUDED	0	0
UP FUND I A SERIES OF BOOST VC SPV LP
PO BOX 3217	SEATTLE	WA	98114	851519551	INVESTMENTS	DE	N/A	EXCLUDED	0	0
WY FUND I A SERIES OF BOOST VC SPV LP
PO BOX 3217	SEATTLE	WA	98114	851519506	INVESTMENTS	DE	N/A	EXCLUDED	0	0
GENGLOBAL CRYSTAL LLC
1302 PACIFC AVE	SAN FRANCISCO	CA	94109	882663560	INVESTMENTS	DE	N/A	EXCLUDED	0	0
GENGLOBAL SUNSHINE LLC
1302 PACIFC AVE	SAN FRANCISCO	CA	94109	853885948	INVESTMENTS	DE	N/A	EXCLUDED	0	0
UNLESS LGH SPV LLC
1023 WALNUT ST STE 100	BOULDER	CO	80302	880557430	INVESTMENTS	DE	N/A	EXCLUDED	0	0

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (8 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	EINEIN	Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile StateLegalDomicileStateCd	Direct Controlling NADirectControllingNACd	Entity TypeEntityTypeTxt	Controlled OrganizationControlledOrganizationInd
OAKDALE INVESTMENT MANAGEMENT CORP
111 WASHINGTON AVE SO STE 1400	MINNEAPOLIS	MN	55401	352085743	HOLDING INVESTMENTS	DE	N/A	C	0
ECMC HOLDINGS CORPORATION
111 WASHINGTON AVE SO STE 1400	MINNEAPOLIS	MN	55401	411991992	STRATEGIC OVERSIGHT	DE	N/A	C	0
EDUCATIONAL CREDIT SERVICES COMPANY
111 WASHINGTON AVE SO STE 1400	MINNEAPOLIS	MN	55401	411992001	PRIVATE LOANS	DE	N/A	C	0
ECMC RECORDS & REC MGMT CORPORATION
111 WASHINGTON AVE SO STE 1400	MINNEAPOLIS	MN	55401	411989959	DOCUMENT MANAGEMENT	DE	N/A	C	0
ECMC MANAGEMENT SERVICES CORPORATION
111 WASHINGTON AVE SO STE 1400	MINNEAPOLIS	MN	55401	411989960	MANAGEMENT SERVICES	DE	N/A	C	0
ECMC TECHNOLOGY SERVICES CORPORATION
111 WASHINGTON AVE SO STE 1400	MINNEAPOLIS	MN	55401	411989958	TECHNOLOGY SERVICES	DE	N/A	C	0
ECMC SERVICING CORPORATION
111 WASHINGTON AVE SO STE 1400	MINNEAPOLIS	MN	55401	471154366	LOAN SERVICING	DE	N/A	C	0
ECMC PRIVATE MARKET OPPORTUNITIES LP
156 W 56TH ST CITYSPIRE BLDG SQUAD	NEW YORK	NY	10019	842552668	INVESTMENTS	DE	N/A	C	0

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	0	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	0	GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org	Yes (1)	GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org	0	LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org	Yes (1)	LoansOrGuaranteesFromOthOrgInd
Div Related Organization	0	DivRelatedOrganizationInd
Asset Sale To Other Org	0	AssetSaleToOtherOrgInd
Asset Purchase From Other Org	0	AssetPurchaseFromOtherOrgInd
Asset Exchange	0	AssetExchangeInd
Rental Of Facilities To Oth Org	0	RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org	0	RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org	0	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	Yes (1)	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	Yes (1)	SharingOfFacilitiesInd
Paid Employees Sharing	0	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	Yes (1)	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	Yes (1)	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	0	TransferToOtherOrgInd
Transfer From Other Org	0	TransferFromOtherOrgInd

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc

ExplanationExplanationTxt

SCHEDULE R, PART I - DISREGARDED ENTITIES OF RELATED ORGANIZATIONS:

1(A)-NAME: OAKDALE STUDENT LOAN FUNDING, LLC (27-1914648), 111 WASHINGTON AVE SO, STE 1400, MINNEAPOLIS, MN 55401. 1(B)-PRIMARY ACTIVITY. HOLDING FFELP LOANS. 1(C)-LEGAL DOMICILE. DE. 1(F)-DIRECT CONTROLLING ENTITY. ECMC GROUP, INC. 2(A)-NAME: ECMC SHARED SERVICES COMPANY, LLC (81-0690960), 111 WASHINGTON AVE SO, STE 1400, MINNEAPOLIS, MN 55401. 2(B)-PRIMARY ACTIVITY. SUPPORT SERVICES FUNCTIONS. 2(C)-LEGAL DOMICILE. DE. 2(F)-DIRECT CONTROLLING ENTITY. ECMC GROUP, INC. 3(A)-NAME: PATRIOT STUDENT LOAN CAPITAL, LLC (81-3501777), 111 WASHINGTON AVE SO, STE 1400, MINNEAPOLIS, MN 55401. 3(B)-PRIMARY ACTIVITY. TRUST STUDENT LOANS. 3(C)-LEGAL DOMICILE. DE. 3(F)-DIRECT CONTROLLING ENTITY. ECMC GROUP, INC. 4(A)-SUPERIOR SOLUTIONS I GP, LLC (88-2460810), 111 WASHINGTON AVE SO, STE 1400, MINNEAPOLIS, MN 55401 4(B)-PRIMARY ACTIVITY. INVESTMENTS. 4(C)-LEGAL DOMICILE. DE. 4(F)-DIRECT CONTROLLING ENTITY. ECMC GROUP, INC.

SCHEDULE R, PART V - TRANSACTIONS WITH RELATED ORGANIZATIONS:

LINE 1C - GIFT, GRANT, OR CAPITAL CONTRIBUTION FROM RELATED ORGANIZATION(S): $26,296,902 CONTRIBUTIONS MADE BY ECMC GROUP, INC. TO ECMC EDUCATION INC. $26,000,000 CONTRIBUTION MADE BY ECMC GROUP, INC. TO ECMC EDUCATION, INC. TO SUPPORT ITS MISSION TO TRANSFORM CAREER AND TECHNICAL EDUCATION TO PROVIDE ASPIRING AND CURRENT LEARNERS WITH SKILLS TO ELEVATE THEIR CAREERS AND COMMUNITIES. $296,902 CONTRIBUTION FOR EXPENSE ACCRUED BY ECMC GROUP, INC. ON BEHALF OF ECMC EDUCATION, INC. FOR SECTION 4968 EXCISE TAX ON NET INVESTMENT INCOME OF ECMC GROUP, INC. AND SUBSIDIARIES. LINE 1E - LOANS OR LOAN GUARANTEES BY RELATED ORGANIZATION(S): OTHER GUARANTEES: ECMC EDUCATION, INC. LEASES FACILITIES UNDER NON-CANCELABLE OPERATING LEASES EXPIRING AT VARIOUS DATES THROUGH 2027 THAT ARE GUARANTEED BY ECMC GROUP, INC. ECMC GROUP, INC. HAS COMMITTED TO CONTINUE TO PROVIDE FINANCIAL SUPPORT IN THE AMOUNT OF $22.5 MILLION WHICH IS PROJECTED TO COVER CASH FLOW NEEDS THROUGH MARCH 31, 2024. LINE 1M - PERFORMANCE OF SERVICES BY RELATED ORGANIZATION(S): $71,600 FOR DEFAULT AVERSION SERVICES WERE PAID TO EDUCATIONAL CREDIT MANAGEMENT CORPORATION. LINE 1N - SHARING OF FACILITIES, EQUIPMENT, MAILING LISTS, OR OTHER ASSETS WITH RELATED ORGANIZATION(S): $108,451 ALLOCATED EXPENSES FOR FACILITIES, EQUIPMENT, MAILING LISTS, OR OTHER ASSETS SHARED WITH ECMC GROUP, INC. LINE 1Q - REIMBURSEMENT PAID TO RELATED ORGANIZATION(S) FOR EXPENSES: $1,519,776 PAID TO ECMC SHARED SERVICES COMPANY, LLC, A WHOLLY OWNED SUBSIDIARY OF ECMC GROUP, INC., A RELATED ORGANIZATION, FOR EXPENSES. LINE 1Q - REIMBURSEMENT PAID TO RELATED ORGANIZATION(S) FOR EXPENSES: $291,214 PAID TO EDUCATIONAL CREDIT MANAGEMENT CORPORATION FOR EXPENSES. LINE 1P - REIMBURSEMENT PAID BY RELATED ORGANIZATION(S) FOR EXPENSES: $334,238 PAID BY ECMC GROUP, INC. FOR EXPENSES.