v3.26.1
Share-Based Compensation
6 Months Ended
Jun. 30, 2026
Share-Based Compensation  
Share-Based Compensation

9. Share-Based Compensation

Incentive Plan

Prior to June 2026, the Company made equity incentive grants under its 2017 Equity Incentive Plan (the “2017 Plan”). In April 2026, the Board of Directors of the Company approved, and at the Company’s 2026 annual meeting of stockholders held on June 10, 2026, the Company’s stockholders adopted, a 2026 Equity Incentive Plan (the “2026 Plan”). All future grants of equity incentives will be made from the 2026 Plan. As of June 30, 2026, 1,497 shares were available for grants under the 2026 Plan.

Restricted Stock

During the six months ended June 30, 2026, the Company granted 85 shares of common stock with a service vesting condition to certain of its executives, officers and employees. The restricted shares have voting rights and vest in five annual installments of 20%, with the first installment vesting in March of the calendar year following the date of grant (the “first vesting date”) and subsequent installments vesting on each of the four anniversaries of the first vesting date. Upon vesting, shares will be withheld in lieu of taxes equivalent to the minimum statutory tax withholding required to be paid when the restricted stock vests. During the six months ended June 30, 2026, the Company withheld 47 shares of common stock in lieu of taxes at a cost of $7,521 on the restricted stock vesting dates. In June 2026, following the annual stockholders meeting, the Company granted 2 shares of common stock to the non-employee members of the Board of Directors. The restricted shares granted to these directors have voting rights and vest on the earlier of (a) the one-year anniversary of the date of grant or (b) immediately prior to the next annual stockholders meeting.

A summary of the activity related to restricted stock granted under the 2017 Plan and the 2026 Plan since December 31, 2025 is as follows:

  ​ ​ ​

  ​ ​ ​

Weighted Average

Total

Grant Date

Shares

Fair Value per Share

Outstanding as of December 31, 2025

 

331

$

124.22

Granted

 

87

$

174.18

Vested

 

(123)

$

111.18

Forfeited, canceled or expired

 

(2)

$

145.82

Outstanding as of June 30, 2026

 

293

$

144.38

Share-based Compensation Expense

The table below outlines share-based compensation expense for the six months ended June 30, 2026 and 2025 related to restricted stock granted:

 

2026

  ​ ​ ​

2025

Technology and academic services

$

1,306

$

1,452

Counseling services and support

 

3,868

 

3,834

Marketing and communication

 

153

 

132

General and administrative

 

1,727

 

1,699

Share-based compensation expense included in operating expenses

$

7,054

$

7,117

Tax effect of share-based compensation

 

(1,764)

 

(1,779)

Share-based compensation expense, net of tax

$

5,290

$

5,338