GOODWILL AND LONG-LIVED ASSETS - GOODWILL AND LONG-LIVED ASSETS (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2025	Dec. 31, 2024
GOODWILL AND LONG-LIVED ASSETS [Abstract]
Gross Goodwill Balance	$ 117,176
Accumulated Impairment Losses	(106,434)
Net Goodwill Balance	10,742	$ 10,742
Adjustments	$ 0

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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LINCOLN EDUCATIONAL SERVICES CORP 10-Q