2018-05-10T10:07:07-07:00 2017-06-30 990 2016-07-01 161532850 EXCELSIOR COLLEGE EXCE 5184648500 7 Columbia Circle Albany NY 122035159 James Baldwin President 5184648500 2018-05-10 2016 2022-09-23 18:48:47Z James N Baldwin 7 Columbia Circle Albany NY 122035159 119085044 0 X www.Excelsior.edu X 1998 NY Excelsior College provides educational opportunity to adult learners with an emphasis on those historically underrepresented in higher education. The College meets students where they are - academically and geographically, offering quality instruction and the assessment of prior learning. 21 21 1783 21 0 0 1604038 2169016 102077967 96759766 2025079 1463485 434963 1019676 106142047 101411943 710944 766260 0 0 75966035 71414658 63264 39501 1327702 30483639 27038220 107223882 99258639 -1081835 2153304 68803759 66692370 35094552 30055347 33709207 36637023 Excelsior College provides educational opportunity to adult learners with an emphasis on those historically underrepresented in higher education. The College meets students where they are - academically and geographically, offering quality instruction and the assessment of prior learning. 0 0 37395722 302010 77668192 Undergrad and Graduate Tuition (credit and non-credit bearing). During this period, 168,385 undergraduate hours of course instruction, and 21,706 hours of graduate level course instruction were delivered. 11985935 388055 9738486 During this period, the College administered 15,282 credit bearing examinations to students enrolled in its various programs including Nursing and administered. 1,683 performance examinations to students enrolled in its Nursing programs. 19802263 76195 7794660 Enrollment in higher education. During this period, 9,474 new students enrolled in the College while there were 32,108 actively enrolled students as of 6/30/17. 5,122 students completed degree requirements between 7/1/16 and 6/30/17. 2659528 0 1558429 Other Program Services consists of: (1) The "Presidents' Forum" which provides higher education institutions the opportunity to exchange knowledge and perceptions of current models and tools for successful operation in an online environment. (2) The College's "Educators Serving Educators" program which works with higher education institutions to develop and deliver online programs and courses specializing in assisting institutions that serve individuals traditionally underrepresented in higher education. (3) The "National Cybersecurity Institute at Excelsior College" is an academic research center dedicated to assisting government, industry, military, and academic sectors meet the challenges in cybersecurity policy, technology, and education. (4) The Excelsior College Press which publishes contemporary nonfiction in areas that support the academic interests of the College. (5) The College collects interest on student loans. 2659528 0 1558429 71843448 1 1 0 1 0 0 0 1 0 1 1 0 0 0 1 1 1 0 1 0 1 0 0 1 1 0 0 0 1 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 223 0 1 1783 1 0 0 0 0 0 1 1 0 0 0 0 X 21 21 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X Hillary S Koldin 5186088382 7 Columbia Circle Albany NY 122035159 Helen Benjamin Board Member 1.2 0 X 0 0 0 Terry Conry Ex-officio Faculty Steering Committee until Dec. 2016, Board Member since Jan. 2017 1.2 0 X 36868 0 0 Don Dea Board Member 1.2 0 X 0 0 0 William G Harris Board Member 1.2 0 X 0 0 0 Debbie Hatmaker Board Member 1.2 0 X 0 0 0 Garry Jaunal Board Member 1.2 0 X 0 0 0 Matthew Loeb Board Member 1.2 0 X 0 0 0 Jack M Lafield Board Member 1.2 0 X 0 0 0 Michael Loughran Board Member 1.2 0 X 0 0 0 KH Maman Board Member 1.2 0 X 0 0 0 Frank Mayadas Board Member 1.2 0 X 0 0 0 Karim R Merchant Board Member 1.2 0 X 0 0 0 Jerry L Neff Chairman of the Board 1.4 0 X X 0 0 0 Mary O'Connor Vice Chair 1.4 0 X X 0 0 0 David Oliker Treasurer of the Board 1.4 0 X X 0 0 0 Sharon I Richie Board Member 1.2 0 X 0 0 0 Pamela Tate Secretary of the Board 1.4 0 X X 0 0 0 Andre Vacroux Board Member 1.2 0 X 0 0 0 Rose Q Wang Board Member 1.2 0 X 0 0 0 Khori Whittaker Board Member 1.2 0 X 0 0 0 Alec Whitters Board Member 1.2 0 X 0 0 0 John Ebersole President and Chief Executive Officer to Oct. 2016 37.5 0 X 594721 0 109256 James N Baldwin Acting President from June 2016 to Oct. 2016, President and Chief Executive Officer from Oct. 2016 37.5 0 X 300145 0 27205 Mary Beth Hanner Provost and Chief Academic Officer to Feb. 2017 37.5 0 X 298441 0 41608 Wayne A Brown VP for IT & Chief Information Officer to May 2017 37.5 0 X 267775 0 28117 John M Pontius VP for Finance and Administration to July 2016 37.5 0 X 264580 0 37656 Jeanne B Contardo VP for Regional Operations 37.5 0 X 253592 0 21472 Christa Montagnino VP for Extended Education 37.5 0 X 253303 0 52469 Susan O'hern VP for Strategy & Institutional Effectiveness 37.5 0 X 247061 0 47693 James C Lettko Chief Operating Officer 37.5 0 X 238161 0 27791 Mark Howe VP of Human Resources 37.5 0 X 218491 0 27501 Karl Lawrence VP of Finance from August 2016 37.5 0 X 213200 0 39717 Deborah L Sopczyk Provost from Feb. 2017 37.5 0 X 207269 0 45271 Craig J Maslowsky VP for Enrollment Management 37.5 0 X 202107 0 30853 Ronald Marzitelli Interim VP for IT & CIO 37.5 0 X 175339 0 14834 Keith Barrows VP of Institutional Advancement 37.5 0 X 121428 0 15261 Dawn Gerrain Chief Marketing & Business Development Officer 37.5 0 X 0 0 0 Patrick Jones Vice Provost & Interim Co-Dean, School of Lib Arts 37.5 0 X 230569 0 33119 George Timmons Dean, School of Liberal Arts 37.5 0 X 206401 0 28159 Mary Lee Pollard Dean, School of Nursing 37.5 0 X 185731 0 18521 Cathy Kushner Special Assistant of Leadership Academy 37.5 0 X 229398 0 44266 Robert Waters Dean, School of Public Service 37.5 0 X 204726 0 33251 Jane Leclair Chief Operating Officer of NCI 37.5 0 X 200215 0 6458 Susan A Dewan AVP for Military Education 37.5 0 X 186266 0 26071 Paula Peinovich-Sippel Special Assistant to the President 37.5 0 X 179136 0 13519 5514923 0 770068 94 0 1 0 MILTON S EISENHOWER LIBRARY Johns Hopkins University Baltimore MD 21218 Library Services 1795520 EDFINANCIAL HOLDINGS LLC PO Box 36014 Knoxville TN 37930 Financial Aid Services 1620387 GOOGLE INC Department No 33654 PO Box 39000 San Francisco CA 94139 Advertising Services 1556539 INSIDETRACK INC Department LA 22614 Pasadena CA 91185 Educational Management & Student Services Provider 998000 TATA INTERACTIVE SYSTEMS Leela Business Park Andheri Kurla Road Mumbai IN 400 059 Course Development Services 902804 85 0 0 82774 0 1648740 437502 9922 2169016 Graduate, UG, & Non-Credit Bearing Tuition 611310 77668191 77668191 0 0 Examination Fees 611310 9738486 9738486 0 0 Enrollment Related Fees 611310 7794660 7794660 0 0 Educators Serving Educators Fees 611310 966429 966429 0 0 Presidents' Forum Fees 611310 88000 88000 0 0 504000 504000 0 0 96759766 549387 0 0 549387 0 0 0 0 0 0 0 0 1141199 0 709742 0 431457 0 431457 0 0 431457 17819177 41000 16867722 78357 951455 -37357 914098 0 0 914098 4280 82774 17280 -13000 0 -13000 0 0 0 0 0 0 0 0 0 0 0 0 Merchandise 611310 12605 12605 0 0 Miscellaneous 611310 50241 50241 0 0 Gain on Health Insurance 611310 500517 500517 0 0 37856 37856 0 0 601219 101411943 97360985 0 1881942 X 0 0 766260 766260 0 0 0 0 3721720 1062392 2448400 210928 0 0 0 0 54563773 45501164 8435393 627216 3023875 2178362 775133 70380 5641534 3994491 1457846 189197 4463756 3491477 901076 71203 0 0 0 0 485230 0 485230 0 122500 0 122500 0 230547 0 230547 0 39501 39501 50452 0 50452 0 10168610 8668472 1487726 12412 2619336 0 2619336 0 2125922 1181528 888189 56205 3458204 700612 2747104 10488 58228 58228 0 0 1764883 1279747 485136 0 1135066 977818 126335 30913 0 0 0 0 295958 155607 135524 4827 41451 0 41451 0 0 0 0 0 2279580 1775976 503604 0 55311 1755 53556 0 Credit Card Fees 886287 0 885159 1128 College Wide Bad Debt Expense 1124216 0 1124216 0 Miscellaneous Expense 136439 49559 83576 3304 99258639 71843448 26087489 1327702 -2059412 -1272119 13203074 10426398 418680 488892 5006035 4181403 0 0 0 0 10850 7259 98158 67458 2861930 2046115 37703753 14608555 23546453 23095198 25125536 27283601 0 0 534471 324443 0 0 57984 43722 68803759 66692370 11933443 6657214 0 0 9923600 10298543 0 0 0 0 0 0 12550258 12716293 0 0 687251 383297 35094552 30055347 X 31648855 34338252 797973 825117 1262379 1473654 33709207 36637023 68803759 66692370 2153304 774512 0 0 0 0 X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 0 0 0 0 1 273094 0 1 6513 279607 0 Schedule C, Part II-B, Line 1 The majority of time/cost is spent in direct contact with various state legislators and other state government officials, in coordination with the College's registered lobbyist consultants, defending the College's Associate, Bachelor, and Master Degree Nursing programs. The College works to have state statutes and/or regulations changed or introduced to ensure that the College's Nursing graduates are eligible for Registered Nurse licensure in those states. A significant portion of cost/time is spent preparing materials to aid College Officials, in coordination with the College's registered lobbyist consultants, in educating government officials on the fact that Excelsior College graduates are as prepared for licensure as nursing graduates from more traditional programs. Time is also spent drafting proposed legislation that would ensure Excelsior College nursing graduates would receive licensure in various states. 0 70300 0 0 X 0 19885670 222171 2248360 45215 201503 47694 22061789 17896760 885449 1263251 35615 75077 49098 19885670 1131780 181683 25388 28707 -341 5240 1305245 867909 159786 134631 23682 2703 4161 1131780 656693 166939 67248 18859 886 3226 867909 0.92 0.06 0.02 0 0 0 3359285 3359285 0 18617109 4363692 14253417 0 728731 457870 270861 0 12648194 9348868 3299326 0 2350434 438125 1912309 23095198 0 Liabilities to beneficiaries under split interest agreements 14667 Deferred Rent 368630 383297 X 102958823 774512 7986 0 0 782498 102176325 0 -764382 -764382 101411943 100031007 7986 0 0 0 7986 100023021 0 -764382 -764382 99258639 Schedule D, Part III, Line 4 Consists of various paintings that have been donated to and/or purchased by the college and have been recorded at their appraised fair market value at the time of donation, or cost at time of purchase. This collection aids in fostering a sense of community and appreciation of the arts for students, faculty, and support staff of the college. Schedule D, Part V, Line 1e In accordance with the State of New York Prudent Management of Institutional Funds Act (NYPMIFA), $1,447 included in other expenditures represents the College's transfer of funds related to the appreciation of endowment assets to Unrestricted Net Assets from Temporarily Restricted Net Assets to maintain the corpus of underwater endowment funds. The remaining $200,056 represents expenditures used to support operations for the quasi-endowment. Schedule D, Part V, Line 1g Beginning in fiscal year 2016 the College included Board designated funds in its endowment footnote disclosure in the audited financial statements. Therefore, this is how it is reflected in Part V as well. Schedule D, Part V, Line 4 The intended use of the College's endowment is primarily for scholarships which are given to students to defray the cost of degree completion. Schedule D, Part X, Line 2 The College is classified for tax purposes as an organization under Section 501(c)(3) of the Internal Revenue Code, and except for unrelated business income, if any, is exempt from federal income taxes under Section 501(a) of the Code. Therefore, no provision for income taxes is made in the accompanying financial statements. The College follows the FASB guidance regarding accounting for uncertain tax positions. The College believes that it has no uncertain tax positions taken or expected to be taken that could result in an unrecognized tax benefit liability. The College has no federal or state informational tax returns that are currently under examination by the Internal Revenue Service ("IRS") or state authorities. Schedule D, Part XI, Line 4b Includes fundraising expenses ($17,280), rental expenses ($709,742) and loss on disposal of assets ($37,357) Schedule D, Part XII, Line 4b Includes fundraising expenses, rental expenses and loss on disposal of assets. 1 1 0 1 1 1 1 0 0 0 0 0 0 0 0 1 1 1 Schedule E, Part I, Line 3 The organization meets the criteria established in section 4 03-2 of revenue procedures 75-50. The College draws a substantial percentage of its students nationwide and follows a racially nondiscriminatory policy as to students. It satisfies the publicity requirement by including a statement of its racially nondiscriminatory policy as to students. In all its brochures and catalogs dealing with student admissions, programs, and scholarships. It also references its racially nondiscriminatory policy in other written advertising that it uses as a means of informing prospective students of its programs. Schedule E, Part I, Line 6 The college receives government assistance in the form of; Federal Direct Loans, Pell grants, FSEOG grants, NYS TAP grants, NYS APTS grants, HRSA Nursing Student Loan program and the HRSA Nursing Faculty Loan Program. The College's participation in the HRSA Nursing Student Loan Program - Baccalaureate Level was revoked on 10/30/13, due to loan default rates above the acceptable maximum (5%). This program is calculated on dollars in default, rather than borrowers in default as is the case in most student loan programs. At the time the program was revoked 5 borrowers were in default with a total loan balance of $6,844 (11.31%). As of June 30, 2016 the College had returned the entire Federal capital contribution and terminated participation in the HRSA Nursing Student Loan program and the HRSA Nursing Faculty Loan Program. The College continues to honor all existing terms and provisions including those related to cancellation and deferment, to which borrowers are entitled. Europe (including Iceland and Greenland) 0 0 Program Services To visit and evaluate partnerships and to attend meetings and conferences. 2903 Middle East and North Africa 0 0 Program Services To visit International partnerships and Israel Study Abroad students & seminaries. 46528 North America (including Canada and Mexico, but not the United States) 0 0 Program Services To visit international partnerships and to attend meetings and conferences. 12579 0 0 62010 0 0 0 0 0 0 Schedule F, Part I, Line 3 The accrual basis of accounting is used to account for all foreign expenditures. X X X X X X X 1 Crescendo Interactive Inc 110 Camino Ruiz Camarillo CA 93012 Internet solicitations 0 0 11000 -11000 The Stockade Group 650 Frankiln Street Suite 201 Schenectady NY 12305 Phone, email and mail solicitations 0 5000 26848 -21848 5000 37848 -32848 NY Partners in Lifelong Learning 87054 82774 4280 0 203 1300 7185 0 8592 0 0 87054 82774 4280 0 203 1300 7185 0 8592 17280 -13000 1 Scholarships 2176 766260 0 Schedule I, Part I, Line 2 The College provides individual scholarship assistance to enrolled students in order to defray the cost of tuition and fees. This assistance is provided through direct credit to the student's account with the college, ensuring funds are utilized for their intended purpose. Depending on the source of funds, there may be donor stipulations which students may need to adhere to in order to maintain eligibility of funds. In the event of such, ongoing monitoring is performed by the College's Financial Aid department. X X X 1 1 X X X X X X 1 1 0 0 0 0 0 0 0 John Ebersole President and Chief Executive Officer to Oct. 2016 421261 0 0 0 173460 0 91462 0 19030 0 705213 0 0 0 James N Baldwin Acting President from June 2016 to Oct. 2016, President and Chief Executive Officer from Oct. 2016 299353 0 0 0 792 0 27205 0 396 0 327746 0 0 0 Mary Beth Hanner Provost and Chief Academic Officer to Feb. 2017 296667 0 0 0 1774 0 26964 0 15406 0 340811 0 0 0 Wayne A Brown VP for IT & Chief Information Officer to May 2017 267259 0 0 0 516 0 24422 0 3954 0 296151 0 0 0 John M Pontius VP for Finance and Administration to July 2016 145661 0 18000 0 100918 0 17779 0 20142 0 302500 0 0 0 Jeanne B Contardo VP for Regional Operations 214720 0 0 0 38871 0 21472 0 50 0 275113 0 0 0 Christa Montagnino VP for Extended Education 224183 0 0 0 29120 0 26016 0 26513 0 305832 0 0 0 Susan O'hern VP for Strategy & Institutional Effectiveness 178759 0 0 0 68302 0 19954 0 27954 0 294969 0 0 0 James C Lettko Chief Operating Officer 220465 0 0 0 17696 0 24095 0 3834 0 266090 0 0 0 Mark Howe VP of HR 218233 0 0 0 258 0 0 0 27759 0 246250 0 0 0 Karl Lawrence VP of Finance from August 2016 186824 0 0 0 26376 0 21657 0 20874 0 255731 0 0 0 Deborah L Sopczyk Provost from Feb. 2017 196145 0 0 0 11124 0 20565 0 25468 0 253302 0 0 0 Craig J Maslowsky VP for Enrollment Management 176137 0 0 0 25970 0 14681 0 16203 0 232991 0 0 0 Ronald Marzitelli Interim VP for IT & CIO 175063 0 0 0 276 0 14834 0 138 0 190311 0 0 0 Patrick Jones Vice Provost and Interim Co-Dean, School of Liberal Arts 161882 0 0 0 68687 0 15987 0 18658 0 265214 0 0 0 George Timmons Dean, School of Liberal Arts 191311 0 15000 0 90 0 19869 0 8379 0 234649 0 0 0 Mary Lee Pollard Dean, School of Nursing 185215 0 0 0 516 0 18521 0 258 0 204510 0 0 0 Cathy Kushner Special Assistant of Leadership Academy 227774 0 0 0 1624 0 23391 0 21637 0 274426 0 0 0 Robert Waters Dean, School of Public Service 204210 0 0 0 516 0 21564 0 11946 0 238236 0 0 0 Jane Leclair Chief Operating Officer of NCI 113764 0 0 0 86451 0 5854 0 1366 0 207435 0 0 0 Susan A Dewan AVP for Military Education 185240 0 0 0 1026 0 16029 0 10181 0 212476 0 0 0 Paula Peinovich-Sippel Special Assistant to the President 122163 0 10500 0 46473 0 13519 0 572 0 193227 0 0 0 Schedule J, Part I, Line 1a In calendar year 2016, the College grossed up taxable wage payments to President John Ebersole to reimburse the President for taxes incurred related to life insurance benefits. Additionally, in 2016 the college paid social club dues on behalf of the President for business use relating to College matters only, and as such, were not treated as taxable income to him. All personal use of the club was reimbursed to the College. A monthly housing allowance is provided to the President and is included in his taxable wages. The College reimburses a portion of health club dues of its employees as part of the College's wellness initiative policy. This benefit is available to all college employees, and is included in the taxable income of employees who use this benefit, including officers. Schedule J, Part I, Line 4 John Pontius - Severance payment of $72,329, Jeanne Contardo - Severance payment of $18,274, Susan O'Hern - Severance payment of $54,519, John Ebersole - 457(f) Supplemental non-qualified retirement plan contribution of $25,000 Miguel Corona Husband of Officer Christa Montagnino 34389 Payment for conducting instruction as an adjunct faculty 0 Whiteman Osterman and Hanna Substantial contributor to the College 286372 Payments made to Whiteman Osterman and Hanna for legal services provided to the College 0 Form 990, Part VI, Section A, Line 4 The organization made changes to its bylaws regarding the Board committee structure. The Budget and Finance Committee has now assumed the role of the previous Investment Committee. The Human Resources, Compensation and Facilities Committee has been dissolved as well. The Advancement Committee is now known as the Institutional Development Committee to also include marketing oversight. Form 990, Part VI, Section B, Line 11b The Form 990 was prepared by the accounting services department at the College. The information within the return was obtained through input from several Officers of the College. Following internal preparation of the return, it was forwarded to the College's independent auditors to seek their input before forwarding to the Audit Committee of the Board of Trustees. The Audit Committee reviewed the final return in depth via teleconference with the Officers of the College and the accounting staff. Management at the College guided the Audit Committee through various schedules included in the filing noting the purpose of the schedule and identifying the origin and sources of the content contained within. All questions posed by the Committee were answered by the Management of the College as documented in the minutes to the meeting. The final return was made available for inspection and review to all Board Members before final filing with the IRS. Form 990, Part VI, Section B, Line 12c The College has maintained and periodically updated a conflicts of interest policy since 1998. The policy is annually distributed to all trustees, officers, and key employees, along with a disclosure statement form on which such individuals are to specify actual and potential conflicts of interest. The Chair of the Audit Committee, in conjunction with the College's General Counsel, reviews and evaluates disclosure statements and takes appropriate action to ensure compliance with the policy. Form 990, Part VI, Section B, Line 14 Financial records are retained in accordance with the College's standard record retention policy. In addition, grant awards, certain mortgage and contractual arrangement require additional retention time frames. Other departments in the College such as the Registrar and Financial Aid offices retain student records as required under federal regulations and agencies guidelines. Form 990, Part VI, Section B, Line 15 Per the College bylaws, the Board is required to from time to time determine the compensation of the President, and approve the compensation of all other officers of the College, which should in all cases be reasonable and commensurate with the services performed by them. In 2010, a comprehensive independent study of the President's compensation was conducted by an external consultant, and was updated again in 2014. This study, commissioned under the direction of the Board of Trustees, looked at comparative data from a competitive pool determined by the external consultant. This study, along with an updated review of College officer compensation, was used in writing the contract for the College's new President in late 2016, which was approved by the Board of Trustees. This contract is subject to renewal, extension, or termination every three to five years depending on the contract terms by the Board of Trustees. Additionally, the compensation of the President is reviewed annually and any changes are approved by the Executive Committee of the Board of Trustees. Each year the President and the Board agree to annual goals and the President provides monthly reports on the progress toward these goals. His achievements are the basis for an annual performance review conducted by the Executive Committee of the Board. All Board discussions are documented in the Board of Trustee meeting minutes. The President's compensation is, in part, derived from the terms of his contract. The 2014 Executive Compensation study completed by a consultant, discussed in detail below, looked at other college presidents in our list of 22 peer institutions as a comparison. The consultant used the College's most recent year IRS Form 990 and then 'aged' the amounts using industry accepted standards. Any increase of compensation for the President is reviewed by an independent consultant to ensure the resulting compensation is reasonable and compliant with Intermediate Sanctions guidelines according to Treasury Final Regulations Section 53.4958-1. The Office of Human Resources establishes compensation within various grade levels at the College based on several factors such as the current local job market and hiring rate in our area, the demographics of the region including the degree of difficulty and competition in acquiring the particular talent. In addition, a compensation study was performed in 2014 by an external consultant that compared duties, responsibilities, and compensation for all job titles of the college. The study gathered data at the national level as well as industry-specific data and job market information for our region of the country. Salaries within the organization were comparable against this data. In 2014, at the direction of the Board of Trustees, the Office of Human Resources completed an executive compensation survey through a consultant. The study assessed eleven positions and made comparisons to comparable staff positions at 22 similarly situated institutions. The study had two objectives: 1.Determine if current pay levels are commensurate with peer roles at peer institutions, and 2. Ensure that compensation is in line with Section 4958 of the Internal Revenue Code. The results of the survey suggested that the College is in line with respect to Section 4958 of the Internal Revenue Code. Form 990, Part VI, Section C, Line 19 Governing documents, the conflict of interest policy and the financial statements are available upon request in hard copy and electronic (.pdf) form. Form 990, Part IX, Line 11g $342,678 Consultant Honoraria - total $336,055 Program service expenses, $5,424 Management & general expenses, and $1,200 Fundraising expenses; $698,115 Consulting Services - total $94,474 Program service expenses, $603,641 Management & general expenses; $92,690 Exam Proctoring Fees - total Program service expenses; $1,281,817 Library Costs - total Program service expenses; $5,309,185 Other Contractual Services - total $4,507,755 Program service expenses, $790,569 Management & general expenses, $10,861 Fundraising expenses; $15,268 Videotaping - total program service expenses; $76,207 Recruiting and Onboarding - total $75,857 Management & general expenses, $351 Fundraising expenses; $18,769 Graphic Resources - total $17,334 Program service expenses, $1,435 Management & general expenses; $794,950 Course Development - total $784,150 Program service expenses, $10,800 Management & general expenses; $968,630 External Call Center - total Program service expenses; $70,944 External Evaluation Fees - total Program service expenses; $499,357 Reseller Revenue Share - total Program service expenses