{"url_path":"/sec/linc/10-q/2026/item-6","section_key":"item-6","section_title":"Item 6 EXHIBITS","topic":"sec","document":{"doc_type":"10-Q","doc_date":"2026-05-11","source_url":"https://www.sec.gov/Archives/edgar/data/1286613/0001140361-26-020546-index.html","accession_number":"0001140361-26-020546","cik":"0001286613","ticker":"LINC","issuer_name":"LINCOLN EDUCATIONAL SERVICES CORP","edgar_url":"https://www.sec.gov/Archives/edgar/data/1286613/0001140361-26-020546-index.html","primary_entity_key":"0001286613","primary_entity_name":"LINCOLN EDUCATIONAL SERVICES CORP"},"word_count":1117,"has_tables":true,"body_markdown":"Item 6.\n\nEXHIBITS\n\n \n\nExhibit\n\nNumber\n\n \n\nDescription\n\n \n \n\n3.1\n\nAmended and Restated Certificate of Incorporation of the Company (incorporated by reference to the Company’s Registration Statement on Form S-1/A (Registration No. 333-123644) filed June 7, 2005.\n\n \n \n\n3.2\n\nCertificate of Amendment, dated November 14, 2019, to the Amended and Restated Certificate of Incorporation of the Company (incorporated by reference to Exhibit 3.2 of the Company’s Registration Statement on Form S-3 filed October 6, 2020).\n\n \n \n\n3.3\n\nBylaws of the Company as amended on March 8, 2019 (incorporated by reference to Exhibit 3.1 of the Company’s Form 8-K filed April 30, 2020).\n\n \n \n\n31.1*\n\nCertification of Chief Executive Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.\n\n \n \n\n31.2*\n\nCertification of Chief Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.\n\n \n \n\n32**\n\nCertification of Chief Executive Officer and Chief Financial Officer pursuant to 18 U.S.C. 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.\n\n \n \n\n101*\n\nThe following financial statements from the Company’s 10-Q for the quarter ended March 31, 2026, formatted in Inline eXtensible Business Reporting Language (“iXBRL”): (i) Condensed Consolidated Balance Sheets, (ii) Condensed Consolidated Statements of Operations, (iii) Condensed Consolidated Statements of Comprehensive (Loss) Income, (iv) Condensed Consolidated Statements of Changes in Stockholders’ Equity, (v) Condensed Consolidated Statements of Cash Flows and (vi) the Notes to Condensed Consolidated Financial Statements, tagged as blocks of text and in detail.\n\n \n \n\n104\n\nCover Page Interactive Data File (formatted as iXBRL and contained in Exhibit 101).\n\n \n\n*\n\nFiled herewith.\n\n**\n\nFurnished herewith. This exhibit will not be deemed “filed” for purposes of Section 18 of the Securities Exchange Act of 1934, as amended, or otherwise subject to the liability of that section. Such exhibit shall not be deemed incorporated into any filing under the Securities Act of 1933, as amended, or the Securities Exchange Act of 1934, as amended.\n\n \n\n \n\n29\n\n \n\n[Index](#Index)\n\nSIGNATURES\n\n \n\nPursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.\n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\nLINCOLN EDUCATIONAL SERVICES CORPORATION\n\n \n\n \n\n \n\nDate: May 11, 2026\n\n \n\nBy:\n\n/s/ Brian Meyers\n\n \n\n \n\nBrian Meyers\n\n \n\nExecutive Vice President, Chief Financial Officer and Treasurer\n\n \n\n \n\n30\n\n \n\n[Index](#Index)\n\nExhibit Index\n\n \n\n[3.1](https://www.sec.gov/Archives/edgar/data/1286613/000104746905016616/a2158903zex-3_2.htm)\n\nAmended and Restated Certificate of Incorporation of the Company (incorporated by reference to the Company’s Registration Statement on Form S-1/A (Registration No. 333-123644) filed June 7, 2005).\n\n \n \n\n[3.2](https://www.sec.gov/Archives/edgar/data/1286613/000101905620000522/ex3_2.htm)\n\nCertificate of Amendment, dated November 14, 2019, to the Amended and Restated Certificate of Incorporation of the Company (incorporated by reference to Exhibit 3.2 of the Company’s Registration Statement on Form S-3 filed October 6, 2020).\n\n \n \n\n[3.3](https://www.sec.gov/Archives/edgar/data/1286613/000114036120010265/ex3_1.htm)\n\nBylaws of the Company as amended on March 8, 2019 (incorporated by reference to Exhibit 3.1 of the Company’s Form 8-K filed April 30, 2020).\n\n \n \n\n[31.1*](ef20070432_ex31-1.htm)\n\nCertification of Chief Executive Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.\n\n \n \n\n[31.2*](ef20070432_ex31-2.htm)\n\nCertification of Chief Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.\n\n \n \n\n[32**](ef20070432_ex32.htm)\n\nCertification of Chief Executive Officer and Chief Financial Officer pursuant to 18 U.S.C. 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.\n\n \n \n\n101*\n\nThe following financial statements from the Company’s 10-Q for the quarter ended March 31, 2026, formatted in Inline eXtensible Business Reporting Language (“iXBRL”): (i) Condensed Consolidated Balance Sheets, (ii) Condensed Consolidated Statements of Operations, (iii) Condensed Consolidated Statements of Comprehensive (Loss) Income, (iv) Condensed Consolidated Statements of Changes in Stockholders’ Equity, (v) Condensed Consolidated Statements of Cash Flows and (vi) the Notes to Condensed Consolidated Financial Statements, tagged as blocks of text and in detail.\n\n \n \n\n104\n\nCover Page Interactive Data File (formatted as iXBRL and contained in Exhibit 101)\n\n \n\n*\n\nFiled herewith.\n\n**\n\nFurnished herewith. This exhibit will not be deemed “filed” for purposes of Section 18 of the Securities Exchange Act of 1934, as amended, or otherwise subject to the liability of that section. Such exhibit shall not be deemed incorporated into any filing under the Securities Act of 1933, as amended, or the Securities Exchange Act of 1934, as 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