0001140361-24-036418 | 10-Q | XBRL Viewer | Lincoln Educational Services Corp

DESCRIPTION OF BUSINESS AND BASIS OF PRESENTATION, Income Taxes (Details) - USD ($) $ in Thousands	3 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Income Taxes [Abstract]
Interest and penalties expense	$ 0	$ 0
Uncertain tax positions	$ 0	$ 0

SEGMENTS

6 Months Ended

Jun. 30, 2024

SEGMENTS [Abstract]

SEGMENTS

10.

SEGMENTS

As of January 1, 2023, the Company’s business has been organized into two reportable business segments: (a) Campus Operations; and (b) Transitional.These segments are defined below:

Campus Operations – The Campus Operations segment includes campuses that are continuing in operation and contribute to the Company’s core operations and performance.

Transitional – The Transitional segment refers to campuses that have been marked for closure and are being taught out. As of June 30, 2024, no campuses were classified in the Transitional segment. During the prior year, the Company’s Somerville, Massachusetts campus was classified in the Transitional segment. It was fully taught out as of December 31, 2023.

We evaluate performance based on operating results. Adjustments to reconcile segment results with consolidated results are included in the caption “Corporate,” which primarily includes unallocated corporate activity.

Summary financial information by reporting segment is as follows:

	For the Three Months Ended June 30,
	Revenue										Operating Income (Loss)
	2024		% of Total			2023		% of Total			2024			2023
Campus Operations	$	102,914		100.0	%	$	88,213		99.5	%	$	9,630		$	4,169
Transitional		-		0.0	%		433		0.5	%		-			(482	)
Corporate		-		0.0	%		-		0.0	%		(10,746	)		19,828
Total	$	102,914		100.0	%	$	88,646		100.0	%	$	(1,116	)	$	23,515

	For the Six Months Ended June 30,
	Revenue										Operating income (Loss)
	2024		% of Total			2023		% of Total			2024			2023
Campus Operations	$	206,281		100.0	%	$	174,565		99.2	%	$	21,954		$	14,278
Transitional		-		0.0	%		1,364		0.8	%		-			(679	)
Corporate		-					-					(23,529	)		8,801
Total	$	206,281		100.0	%	$	175,929		100.0	%	$	(1,575	)	$	22,400

	Total Assets
	June 30, 2024		December 31, 2023
Campus Operations	$	267,676	$	234,940
Transitional		-		262
Corporate		98,703		110,047
Total	$	366,379	$	345,249

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

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+ Details

STUDENT RECEIVABLES, Summary (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Student Receivables [Abstract]
Write off period for student receivable balance	150 days
Accounts receivables	$ 17,058	$ 17,504
Retained earnings	68,383	69,279
Deferred income taxes, net	$ 22,796	$ 23,217
Adjustment [Member] \| Accounting Standards Update 2016-13 [Member]
Student Receivables [Abstract]
Accounts receivables			$ 10,800
Retained earnings			(7,900)
Deferred income taxes, net			$ 2,900

- Definition

Amount of accumulated undistributed earnings (deficit).

+ References + Details

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
CASH FLOWS FROM OPERATING ACTIVITIES:
Net (loss) income	$ (896)	$ 17,141
Adjustments to reconcile net (loss) income to net cash (used in) provided by operating activities:
Depreciation and amortization	5,501	2,932
Finance lease amortization	787	0
Amortization of deferred finance charges	57	0
Deferred income taxes	421	0
Loss (gain) on sale of assets	913	(30,933)
Impairment of goodwill and long-lived assets	0	4,220
Fixed asset donations	(178)	(207)
Provision for credit losses	25,537	18,600
Stock-based compensation expense	2,104	3,388
(Increase) decrease in assets:
Accounts receivable	(32,977)	(16,923)
Inventories	603	63
Prepaid income taxes and income taxes payable	(5,220)	4,040
Prepaid expenses and current assets	1,154	(1,152)
Other assets, net	806	1,194
Increase (decrease) in liabilities:
Accounts payable	(472)	5,646
Accrued expenses	(2,069)	3,694
Unearned tuition	(2,578)	(1,226)
Other liabilities	(92)	(74)
Total adjustments	(5,703)	(6,738)
Net cash (used in) provided by operating activities	(6,599)	10,403
CASH FLOWS FROM INVESTING ACTIVITIES:
Capital expenditures	(12,725)	(10,901)
Proceeds from sale of property and equipment	9,718	33,310
Proceeds from short-term investment	0	14,758
Purchase of short-term investment	0	(24,344)
Net cash (used in) provided by investing activities	(3,007)	12,823
CASH FLOWS FROM FINANCING ACTIVITIES:
Payment of deferred finance fees	(456)	0
Finance Lease Principal paid	(64)	0
Share repurchase	0	(891)
Net share settlement for equity-based compensation	(3,156)	(2,054)
Net cash used in financing activities	(3,676)	(2,945)
NET (DECREASE) INCREASE IN CASH, CASH EQUIVALENTS AND RESTRICTED CASH	(13,282)	20,281
CASH, CASH EQUIVALENTS AND RESTRICTED CASH - Beginning of period	80,269	50,287
CASH, CASH EQUIVALENTS AND RESTRICTED CASH - End of period	66,987	70,568
Cash paid for:
Interest	1,063	94
Income taxes	4,221	2,169
SUPPLEMENTAL SCHEDULE OF NONCASH INVESTING AND FINANCING ACTIVITIES:
Liabilities accrued for or noncash additions of fixed assets	$ 2,041	$ 1,094

DESCRIPTION OF BUSINESS AND BASIS OF PRESENTATION, Basis of Presentation (Details)	12 Months Ended
	Dec. 31, 2022 Segment	Jun. 30, 2024 Campus
Basis of Presentation [Abstract]
Number of reportable segments \| Segment	2
Number of campuses		22
Transitional [Member]
Basis of Presentation [Abstract]
Number of campuses		0

STUDENT RECEIVABLES, Allowance for Credit Losses (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Financing Receivable, Allowance for Credit Loss [Line Items]
Balance, beginning of period	$ 56,339	$ 46,599	$ 53,811	$ 35,370
Provision for credit losses	13,325	10,347	25,537	18,600
Write-off's	(11,433)	(9,339)	(21,117)	(17,204)
Balance, at end of period	58,231	47,607	58,231	47,607
Cumulative Effect, Period of Adoption, Adjustment [Member] \| Accounting Standards Update 2016-13 [Member]
Financing Receivable, Allowance for Credit Loss [Line Items]
Balance, beginning of period	0	0		10,841
Cumulative Effect, Period of Adoption, Adjusted Balance [Member]
Financing Receivable, Allowance for Credit Loss [Line Items]
Balance, beginning of period	$ 56,339	$ 46,599	$ 53,811	$ 46,211

REVENUE RECOGNITION (Tables)

6 Months Ended

Jun. 30, 2024

REVENUE RECOGNITION [Abstract]

Depicts Timing of Revenue Recognition

The following table depicts the timing of revenue recognition:

	Three Months Ended June 30, 2024						Six months ended June 30, 2024
	Campus Operations		Transitional		Consolidated		Campus Operations		Transitional		Consolidated
Timing of Revenue Recognition
Services transferred at a point in time	$	7,006	$	-	$	7,006	$	12,754	$	-	$	12,754
Services transferred over time		95,908		-		95,908		193,527		-		193,527
Total revenues	$	102,914	$	-	$	102,914	$	206,281	$	-	$	206,281

	Three Months Ended June 30, 2023						Six months ended June 30, 2023
	Campus Operations		Transitional		Consolidated		Campus Operations		Transitional		Consolidated
Timing of Revenue Recognition
Services transferred at a point in time	$	5,895	$	3	$	5,898	$	10,595	$	12	$	10,607
Services transferred over time		82,318		430		82,748		163,970		1,352		165,322
Total revenues	$	88,213	$	433	$	88,646	$	174,565	$	1,364	$	175,929

LEASES (Tables)

6 Months Ended

Jun. 30, 2024

LEASES [Abstract]

Components of Lease Cost

The following table presents components of lease cost and classification on the Condensed Consolidated Statements of Operations:

		Three Months Ended June30,				Six Months Ended June30,
in thousands	Consolidated Statement of Operations Classification	2024		2023		2024		2023
Operating Lease Cost	Selling, general and administrative	$	4,819	$	4,883	$	9,619	$	9,755
Finance lease cost
Amortization of leased assets	Depreciation and amortization		418		-		787		-
Interest on lease Liabilities	Interest expense		552		-		1,039		-
Variable lease cost	Selling, general and administrative		88		66		176		133
		$	5,877	$	4,949	$	11,621	$	9,888

Supplemental Cash Flow Information and Non-cash Activity Related to Leases

Supplemental cash flow information and non-cash activity related to our leases are as follows:

	Three Months Ended June 30,				Six Months Ended June 30,
	2024		2023		2024		2023
Cash flow information:
Cash paid for amounts included in the measurement of lease liabilities
Operating Cash Flows - operating leases	$	4,515	$	4,278	$	9,010	$	8,196
Operating Cash Flows - finance leases	$	552	$	-	$	1,039	$	-
Financing Cash Flows - finance leases	$	107	$	-	$	64	$	-

Non-cash activity:
Lease liabilities arising from obtaining right-of-use assets
Operating leases	$	6,681	$	-	$	22,395	$	2,142
Finance leases	$	-	$	-	$	12,570	$	-

Weighted Average Remaining Lease Term and Discount Rate

Weighted-average remaining lease term and discount rate for our leases are as follows:

	As of June 30,
	2024			2023
Weighted-average remaining lease term
Operating leases	12.11 years			11.13 years
Finance leases	16.83 years				-

Weighted-average discount rate
Operating leases		6.74	%		6.92	%
Finance leases		7.71	%		-

Maturities of Lease Liabilities

Maturities of lease liabilities by fiscal year for our leases as of June 30, 2024, are as follows:

	Operating Leases			Finance Leases
Year ending December 31,
2024 (excluding the six months ending June 30, 2024)	$	9,043		$	557
2025		19,518			506
2026		17,237			2,817
2027		14,402			2,917
2028		14,285			3,023
2029		11,955			3,132
Thereafter		85,105			43,418
Total lease payments		171,545			56,370
Less: imputed interest		(53,664	)		(27,668	)
Present value of lease liabilities	$	117,881		$	28,702

GOODWILL AND LONG-LIVED ASSETS (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
GOODWILL AND LONG-LIVED ASSETS [Abstract]
Goodwill Impairment loss	$ 0	$ 3,800	$ 0	$ 3,800
Impairment of long-lived assets	0	400	0	400
Changes in carrying amount of goodwill [Abstract]
Gross Goodwill Balance	117,176	117,176	117,176	117,176	$ 117,176	$ 117,176
Accumulated Impairment Losses	(106,434)	(106,434)	(106,434)	(106,434)	(106,434)	(102,640)
Net Goodwill Balance	$ 10,742	$ 10,742	10,742	10,742	$ 10,742	$ 14,536
Adjustments			$ 0	$ (3,794)

- Definition

Amount, after accumulated impairment loss, of asset representing future economic benefit arising from other asset acquired in business combination or from joint venture formation or both, that is not individually identified and separately recognized.

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INCOME TAXES (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
INCOME TAXES (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
INCOME TAXES [Abstract]
(Benefit) provision for income taxes	$ (463)	$ 6,784	$ (577)	$ 6,219

- Definition

Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

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-URI https://asc.fasb.org/1943274/2147482685/740-10-50-10

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 22
-Subparagraph (h)
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-URI https://asc.fasb.org/1943274/2147482810/280-10-50-22

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 944
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04(9))
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Reference 11: http://www.xbrl.org/2003/role/disclosureRef
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-Section 45
-Paragraph 2
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-SubTopic 20
-Topic 740
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-URI https://asc.fasb.org/1943274/2147482659/740-20-45-2

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(h))
-SubTopic 10
-Topic 235
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1

+ Details

CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY - USD ($)
$ in Thousands

Common Stock [Member]