Center for Excellence in Higher Education Inc

Nonprofit profile at a glance

EIN
208091013
IRS 990 coverage
2011–2025
Forms available
Form 990 2025, Form 990-EZ 2010
Location
Salt Lake City, UT, USA
Phone
8013120078
Rating
40
Verdict
MIXED
Rating confidence
Moderate
Sector
Undergraduate College (4-year)

Official website

Reported finances

Revenue
$1,917,262
Expenses
$4,042,173
Assets
$63,802,199
Liabilities
$20,791,521

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • ERIC JUHLIN (CHAIRMAN, CEO AND TREASURE)

Highest reported compensation

  • ERIC JUHLIN (CHAIRMAN, CEO AND TREASURE): $120,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The principal function of the organization is the presentation of formal instruction by its regularly maintained faculty and curriculum to its regularly enrolled body of pupils or students in order for students to obtain a degree and obtain employment.

What it reported doing in 2025

The organization owns and operates stevens-henager college, collegeamerica Arizona, collegeamerica denver, California college san diego, independence university, (the colleges) as nonprofit colleges organized and operated exclusively for educational purposes. The principal function of the organization is the presentation of formal instruction by its regularly maintained faculty and curriculum to its regularly enrolled body of pupils or students in order for students to obtain a degree and obtain employment.

Operating model

Revenue model
Other-operating. 97% of the money available for current operations came from other operating revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

MIXED - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 6
  • Transparency & Controls: 90
  • Accountability: 45
  • Sustainability: 36
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 8.6%; rating input score 9
  • Program expense ratio: 2.8%; rating input score 3
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 33.3%; rating input score 33; 13th percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -110.8%; rating input score 1; 1st percentile among comparable filings
  • Total-asset coverage ratio: 15.78; rating input score 94; 94th percentile among comparable filings
  • Liabilities to assets ratio: 0.33; rating input score 18; 18th percentile among comparable filings
  • Officer compensation ratio: 3%; rating input score 53; 53rd percentile among comparable filings

Growth

  • Program expense growth: -13.1% per year; rating input score 0; 4th percentile among comparable filings
  • Revenue growth: -4.5% per year; rating input score 0; 4th percentile among comparable filings
  • Asset growth: -6.4% per year; rating input score 0; 5th percentile among comparable filings

Details

  • Where the money goes: 8.6% of revenue deployed · 2.8% of spending went to programs
  • Governance: 2 of 6 board members independent · 5 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $113K in reported program spending
  • Leadership: top reported pay $120K · 6 people listed
  • Highest-paid contractors: 2 contractors listed · $295K reported
  • Consistency: 18 of 18 current checks pass
  • Schedules: 5 filed schedules
  • Filing history: 14 filing years from 2011 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

Key Signals

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

  • High — Financial Efficiency: Mission deployment rate scored 9/100.
  • High — Financial Efficiency: Program expense ratio scored 3/100.
  • Moderate — Accountability: Independent voting board scored 33/100.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • High — Sustainability: Operating margin scored 1/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 18/100.
  • Review — Sustainability: Officer compensation ratio scored 53/100.