Alabama Higher Education Association D/b/a Higher Education Partnership

Nonprofit profile at a glance

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

85 people listed

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

To advocate the importance of higher education in bettering the lives of people in Alabama.

Communication, education, and research for members and the general public, related to higher education in Alabama.

Revenue model: Earned-program. 72% of the money available for current operations came from fees and other program revenue.
Distribution model: Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Consistency checks: 90%; rating input score 90; 5th percentile among comparable filings
Pay-setting controls: 0 of 6 controls in place; rating input score 0
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Missing
Foreign activity oversight: Limited
Grant itemization coverage: Limited
Major donor itemization: Limited
Related-party transparency: Limited

Independent voting board: 98.8%; rating input score 99; 26th percentile among comparable filings
Governance controls: 3 of 8 controls in place; rating input score 38
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Pass
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Fail
- Independent financial-statement audit: Pass

Operating margin: 16.4%; rating input score 72; 72nd percentile among comparable filings
Total-asset coverage ratio: 1.51; rating input score 56; 56th percentile among comparable filings
Liabilities to assets ratio: 0.11; rating input score 42; 42nd percentile among comparable filings
Officer compensation ratio: 21.4%; rating input score 13; 13th percentile among comparable filings

Program expense growth: Limited
Revenue growth: 3.8% per year; rating input score 100; 36th percentile among comparable filings
Asset growth: 12% per year; rating input score 100; 65th percentile among comparable filings

Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
Governance: 84 of 85 board members independent · 3 of 8 filing controls reported
Programs: 1 filed program accomplishment
Leadership: top reported pay $181K · 85 people listed · 0 of 6 pay-setting controls reported
Consistency: 12 of 13 current checks pass · 1 finding to review
Schedules: 5 filed schedules · includes executive pay
Filing history: 16 filing years from 2009 to 2024
Contacts: How to reach this organization
Money network: 1 filed money-flow record
Related organizations: 1 filed related-organization link
Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
People: Everyone the filings name, and which of them the filings identify by more than a name.

Signals prioritize questions for review. They are not findings of misconduct.

High — Transparency & Controls: Pay-setting controls scored 0/100.
Moderate — Accountability: Governance controls: 5 of 8 not reported.
Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.
Review — Sustainability: Total-asset coverage ratio scored 56/100.
High — Sustainability: Officer compensation ratio scored 13/100.
Moderate — Sustainability: Liabilities to assets ratio scored 42/100.