{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-26-106346","form_type":"8-K","ticker":"PRDO","cik":"0001046568","company_name":"PERDOCEO EDUCATION Corp","filed_at":"2026-03-13T23:59:59+00:00","discovered_at":"2026-05-14T18:02:34.458640+00:00","generated_at":"2026-05-15T12:18:02.355811+00:00","sec_items":["5.02","9.01"],"event_type":"other","sentiment":"neutral","materiality_score":0.25,"calibrated_materiality_score":0.25,"confidence":"high","headline":"Perdoceo Education Corp approves 2026 Annual Incentive Plan with same structure as 2025","bullets":["Compensation Committee approved 2026 Annual Incentive Plan on March 10, 2026.","Plan uses adjusted operating income (80% weighting) and individual goals (20% weighting) for senior participants.","Target level yields 100% payout factor; threshold required for any payment; maximum payout 200% of target.","2026 AIP is materially similar to the 2025 AIP."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-106346","json":"https://secwatch.observer/filing/0001193125-26-106346.json","markdown":"https://secwatch.observer/filing/0001193125-26-106346.md","text":"https://secwatch.observer/filing/0001193125-26-106346.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1046568/000119312526106346/0001193125-26-106346-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1046568/000119312526106346/prdo-20260310.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T12:18:02.355811+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}