State Higher Education Executive
Public records show a registered, tax-exempt organization in good standing.
What it says it does
THE STATE HIGHER EDUCATION OFFICERS ASSOCIATION (SHEEO) IS A NATIONAL NONPROFIT ORGANIZATION FORMED IN 1954 AND INCORPORATED IN 1981 TO ASSIST STATE HIGHER EDUCATION EXECUTIVES AND THE STATES AS THEY SEEK TO DEVELOP AND SUSTAIN EXCELLENT SYSTEMS OF HIGHER EDUCATION. SHEEO EQUIPS STATE EXECUTIVE OFFICERS AND THEIR STAFFS WITH TOOLS TO EFFECTIVELY ADVANCE THE VALUE OF HIGHER EDUCATION; PROMOTING PUBLIC POLICIES AND ACADEMIC PRACTICES THAT ENABLE AMERICANS TO ACHIEVE SUCCESS IN THE 21ST CENTURY.
- Income
- $8.3 million
- Spending
- $7.8 million
- Spent on programs
- 88%
- Reserves
- 7.7 months of spending
- Largest source of income
- donations and private grants, 83%
- Employees
- 19
- Volunteers
- 12
- Highest pay
- $426,612, president
Source: Form 990 for the year ending September 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Good: 83 out of 100.
Reserves
28 of 35Spendable reserves would cover 7.7 months of spending.
Debt
10 of 20It owes 46% of what it owns.
Living within its means
15 of 15Income exceeded spending by 6% of income.
Income trend
15 of 15Income rose 22% on the year before.
Spending floor
15 of 1588% of spending went to programs and raising each dollar of donations cost 0 cents.
Source: Form 990 for the year ending September 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Strong: 100 out of 100.
Independent board
25 of 2512 of 12 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
5 of 5Sets its chief executive's pay through independent review and comparison.
Independent check of accounts
15 of 15Its accounts were audited by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending September 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (3)
- $5.3 million spent. GRANTS: SHEEO RECEIVES FUNDS FROM GRANTING AGENCIES TO PROVIDE WORK IN HIGHER EDUCATION POLICY. DURING THE FISCAL YEAR ENDING SEPTEMBER 30, 2025, SHEEO RECEIVED GRANTS FROM ECMC FOUNDATION SUPPORTING POSTSECONDARY DATA SYSTEMS AND A NONCREDIT MOBILITY ACADEMY. GATES FOUNDATION PROVIDED FUNDING TO CREATE DATA COMMUNITIES OF PRACTICE AND TO SUPPORT FAFSA SIMPLIFICATION. ASCENDIUM EDUCATION SOLUTIONS PROVIDED GRANTS IN SUPPORT OF NONCREDIT MOBILITY AND JUSTICE-IMPACTED STUDENTS. LUMINA FOUNDATION SUPPORTED STATE AUTHORIZATION AND MENTAL HEALTH INITIATIVES. ADDITIONAL PROJECT SUPPORT WAS PROVIDED BY JOYCE FOUNDATION, KRESGE FOUNDATION, PWC CHARITABLE FOUNDATION, AND STRADA EDUCATION NETWORK.
- $1.0 million spent. SHEEO PROJECTS: SHEEO PERFORMS PLANNED AND AD HOC RESEARCH ON HIGHER EDUCATION POLICY TO SUPPORT SHEEO MEMBER AGENCIES. THIS INCLUDES TRAVEL EXPENSES TO ATTEND NATIONAL MEETINGS AND SALARIES TO SHEEO STAFF MEMBERS WORKING ON HIGHER EDUCATION POLICY.
- $593,864 spent. CONFERENCES: SHEEO HOLDS ANNUAL CONFERENCES FOR SHEEO MEMBERS AND OTHER LEADERS IN HIGHER EDUCATION POLICY. SHEEO'S ANNUAL MEETING IS TAILORED TO SUPPORT CHIEF EXECUTIVES OF STATE HIGHER EDUCATION SYSTEMS. SHEEO'S HIGHER EDUCATION POLICY CONFERENCE IS A POLICY AND PROFESSIONAL DEVELOPMENT MEETING THAT BRINGS TOGETHER OVER 600 STATE EXECUTIVE OFFICERS, ACADEMIC OFFICERS, FINANCE OFFICERS, COMMUNICATIONS OFFICERS, INFORMATION OFFICERS, AND OTHERS WORKING IN HIGHER EDUCATION POLICY POSITIONS.
Source: Form 990 for the year ending September 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated September 30, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated September 10, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending September 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since December 1981.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 7, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.