With online education continuing to play a pivotal role in expanding access and improving outcomes for learners, accurate benchmarking data is essential for universities, colleges, and other educational entities committed to the growth of online learning. The report examines the structures, functions, finances, and policies of online education units across a diverse range of higher education institutions. It provides a detailed benchmarking framework that enables institutional leaders, online education administrators, and strategic planners to compare their online education efforts with peer institutions of similar size, type, online unit organization, and budget of the online enterprise