v3.26.1
Share-Based Compensation
3 Months Ended
Mar. 31, 2026
Share-Based Compensation  
Share-Based Compensation

9. Share-Based Compensation

Incentive Plan

The Company makes equity incentive grants pursuant to our 2017 Equity Incentive Plan (the “2017 Plan”) under which a maximum of 3,000 shares may be granted. As of March 31, 2026, 788 shares were available for grants under the 2017 Plan.

Restricted Stock

During the three months ended March 31, 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 three months ended March 31, 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.

A summary of the activity related to restricted stock granted under the 2017 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

 

85

$

174.87

Vested

 

(121)

$

109.96

Forfeited, canceled or expired

 

(1)

$

143.55

Outstanding as of March 31, 2026

 

294

$

144.93

Share-based Compensation Expense

The table below outlines share-based compensation expense for the three months ended March 31, 2026 and 2025 related to restricted stock granted:

 

2026

  ​ ​ ​

2025

Technology and academic services

$

660

$

731

Counseling services and support

 

1,982

 

1,930

Marketing and communication

 

76

 

65

General and administrative

 

880

 

904

Share-based compensation expense included in operating expenses

$

3,598

$

3,630

Tax effect of share-based compensation

 

(900)

 

(908)

Share-based compensation expense, net of tax

$

2,698

$

2,722