Civic Intelligence

North American Students of Cooperation

EIN 38-2219436 • 501(c)3 • Ann Arbor, MI

Profile

To further our vision through work with campus cooperatives by providing resources, assisting development, and encouraging campus cooperatives to continue active participation in the north american cooperative sector.

337 E William StAnn Arbor, MI 48104

nasco.coop

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

96th percentile

2.39x

Higher debt load relative to assets than 96% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

94th percentile

0.81x

Higher debt load relative to revenue than 94% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

38th percentile

-3.5%

Higher net margin than 38% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

28th percentile

-26%

Faster asset growth than 28% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

30th percentile

-26%

Faster revenue growth than 30% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets96th percentile

Assets

Down

$132,167

Down $47,576 (-26%) from 2024

Liabilities

Down

$316,348

Down $39,796 (-11%) from 2024

Net Assets

Down

-$184,181

Down $7,780 (-4.4%) from 2024

Operations
Liabilities / Revenue94th percentileNet Margin38th percentile

Revenue

Down

$390,166

Down $133,914 (-26%) from 2024

Expenses

Down

$403,628

Down $84,946 (-17%) from 2024

Net Income

Down

-$13,462

Down $48,968 (-138%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth28th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$400K$200K$0-$200K-$400KAssets 2011: $60,733Liabilities 2011: $18,556Net Assets 2011: $42,1772011Assets 2012: $48,264Liabilities 2012: $9,641Net Assets 2012: $38,6232012Assets 2013: $56,893Liabilities 2013: $14,565Net Assets 2013: $42,3282013Assets 2014: $112,783Liabilities 2014: $11,465Net Assets 2014: $101,3182014Assets 2015: $139,769Liabilities 2015: $6,891Net Assets 2015: $132,8782015Assets 2016: $174,125Liabilities 2016: $20,928Net Assets 2016: $153,1972016Assets 2017: $210,659Liabilities 2017: $55,658Net Assets 2017: $155,0012017Assets 2018: $159,019Liabilities 2018: $77,704Net Assets 2018: $81,3152018Assets 2019: $132,802Liabilities 2019: $93,284Net Assets 2019: $39,5182019Assets 2020: $127,741Liabilities 2020: $169,114Net Assets 2020: -$41,3732020Assets 2021: $131,839Liabilities 2021: $249,953Net Assets 2021: -$118,1142021Assets 2022: $369,040Liabilities 2022: $387,627Net Assets 2022: -$18,5872022Assets 2023: $161,317Liabilities 2023: $373,224Net Assets 2023: -$211,9072023Assets 2024: $179,743Liabilities 2024: $356,144Net Assets 2024: -$176,4012024Assets 2025: $132,167Liabilities 2025: $316,348Net Assets 2025: -$184,1812025

Highlighted filing

2025

Assets$132,167
Liabilities$316,348
Net Assets-$184,181
Open 2025 Filing

Operations Trend

Revenue Growth30th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$600K$400K$200K$0-$200KRevenue 2011: $299,726Expenses 2011: $307,118Net Income 2011: -$7,3922011Revenue 2012: $238,098Expenses 2012: $241,652Net Income 2012: -$3,5542012Revenue 2013: $254,301Expenses 2013: $252,598Net Income 2013: $1,7032013Revenue 2014: $367,172Expenses 2014: $308,182Net Income 2014: $58,9902014Revenue 2015: $335,756Expenses 2015: $304,196Net Income 2015: $31,5602015Revenue 2016: $337,117Expenses 2016: $316,798Net Income 2016: $20,3192016Revenue 2017: $372,873Expenses 2017: $352,702Net Income 2017: $20,1712017Revenue 2018: $331,661Expenses 2018: $405,314Net Income 2018: -$73,6532018Revenue 2019: $411,660Expenses 2019: $453,457Net Income 2019: -$41,7972019Revenue 2020: $339,044Expenses 2020: $419,935Net Income 2020: -$80,8912020Revenue 2021: $258,120Expenses 2021: $334,861Net Income 2021: -$76,7412021Revenue 2022: $434,782Expenses 2022: $335,219Net Income 2022: $99,5632022Revenue 2023: $328,102Expenses 2023: $521,422Net Income 2023: -$193,3202023Revenue 2024: $524,080Expenses 2024: $488,574Net Income 2024: $35,5062024Revenue 2025: $390,166Expenses 2025: $403,628Net Income 2025: -$13,4622025

Highlighted filing

2025

Revenue$390,166
Expenses$403,628
Net Income-$13,462
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$132,167
Liabilities
$316,348
Net assets
-$184,181
Revenue
$390,166
Expenses
$403,628
Net income
-$13,462
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.32$3.16$1.84$3.90$4.04$0.13
2024Detailed filing. Detailed filing data is available for this year.$1.80$3.56$1.76$5.24$4.89$0.36
2023Detailed filing. Detailed filing data is available for this year.$1.61$3.73$2.12$3.28$5.21$1.93
2022Detailed filing. Detailed filing data is available for this year.$3.69$3.88$0.19$4.35$3.35$1.00
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.32$2.50$1.18$2.58$3.35$0.77
2020Detailed filing. Detailed filing data is available for this year.$1.28$1.69$0.41$3.39$4.20$0.81
2019Detailed filing. Detailed filing data is available for this year.$1.33$0.93$0.40$4.12$4.53$0.42
2018Detailed filing. Detailed filing data is available for this year.$1.59$0.78$0.81$3.32$4.05$0.74
2017Detailed filing. Detailed filing data is available for this year.$2.11$0.56$1.55$3.73$3.53$0.20
2016Summary only. Only limited summary data is available for this year.$1.74$0.21$1.53$3.37$3.17$0.20
2015Summary only. Only limited summary data is available for this year.$1.40$0.07$1.33$3.36$3.04$0.32
2014Summary only. Only limited summary data is available for this year.$1.13$0.11$1.01$3.67$3.08$0.59
2013Summary only. Only limited summary data is available for this year.$0.57$0.15$0.42$2.54$2.53$0.02
2012Summary only. Only limited summary data is available for this year.$0.48$0.10$0.39$2.38$2.42$0.04
2011Summary only. Only limited summary data is available for this year.$0.61$0.19$0.42$3.00$3.07$0.07
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
May 1, 2024 to Apr 30, 2025
Signed
Mar 4, 2026
Return Version
2024v5.5
Gross Receipts
$390,166
Mission and Program Overview

Mission

To further our vision through work with campus cooperatives by providing resources, assisting development, and encouraging campus cooperatives to continue active participation in the north american cooperative sector.

To initiate, coordinate, promote and otherwise participate in educational efforts and programs for the education of the general public in the philosophy, principles, and practices of consumer cooperation , as a proven means of lessening neighborhood tensions, lessening the burdens of government, combating community deterioration and assisting the consumer in the marketplace.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$74,686$59,461▼ $15,225
Cash and Non-Interest-Bearing Accounts$54,563$35,745▼ $18,818
Savings and Temporary Cash Investments$0$13,392▲ $13,392
Land, Buildings, and Equipment, Net$2,811$2,345▼ $466
Total Assets$179,743$132,167▼ $47,576
Other Assets Total$47,683$21,224▼ $26,459
Liabilities
Mortgage Notes Payable Secured by Investment Property$255,743$245,720▼ $10,023
Accounts Payable and Accrued Expenses$48,427$44,752▼ $3,675
Deferred Revenue$51,974$25,876▼ $26,098
Total Liabilities$356,144$316,348▼ $39,796
Net Assets / Fund Balance
Net Assets With Donor Restrictions$33,800$33,800→ $0
Net Assets Without Donor Restrictions$-210,201$-217,981▼ $7,780
Total Net Assets Fund Balance$-176,401$-184,181▼ $7,780
Total Liabilities and Net Assets / Fund Balance$179,743$132,167▼ $47,576

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$2,345$4,653$6,998
Other Assets Org$21,224--
Compensation and Service Providers
Top Officer Pay81st percentile

Board Members and Trustees

NameTitle
Lana WongPresident
Tomi ChungVice President (thru January)
Aaron WoodsDirector
Bronwyn WallsDirector
Danica SoutherlandDirector
Erin LarmondinDirector
Jason TompkinsDirector
Liza MamedovDirector
Nolan DarilekDirector
Pavin JohnsonDirector
Sophia MeshinchiDirector
Trisha QualyDirector
Robert CookDirector (thru October)
Seven RockholdSecretary
Keara BroomeTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$40,536
Program Service Revenue
$346,146
Investment Income
$362
Other Revenue
$3,122
All Other Contributions
$40,536
Change in Net Assets
$-13,462
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$288,470
Other Expenses$106,655
Total Fundraising Expense$10,459
Grants and Similar Amounts Paid$8,503
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$174,635$65,264$7,484$247,383
Fees for Services Accounting-$28,470-$28,470
Travel$14,774$5,699$633$21,106
Other Employee Benefits$14,721$5,678$631$21,030
Payroll Taxes$14,040$5,415$602$20,057
All Other Expenses$11,042$4,259$473$15,774
Grants to Domestic Individuals$8,503--$8,503
Occupancy$1,711$5,350$73$7,134
Insurance$4,820$1,859$207$6,886
Conferences and Meetings$6,353--$6,353
Office Expenses$4,230$1,632$181$6,043
Interest$4,939$488-$5,427
Information Technology$2,858$1,103$123$4,084
Fees for Services Other$1,210$1,967$52$3,229
Depreciation Depletion$467--$467
Other Expenses$1,432$250-$250
Total Functional Expenses$265,735$127,434$10,459$403,628
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“There are three classes of membership: active, associate, and individual. Active members shall be those organizations, incorporated or not, which are located at, or in the vicinity of, a university or college campus, and which supply housing, credit, food, clothing, or other goods on a non-profit cooperative basis, and which pay dues to nasco. Associate members shall be those organizations, incorporated or not, which do not qualify for active membership, and which make contributions in the form of dues payments to nasco. Individual members shall be all persons who pay dues to nasco. All membership classes have voting rights.”

Form 990, Part VI, Section A, Line 7A

“Members elect the directors of the organization. One director shall be selected by nasco properties, inc.”

Form 990, Part VI, Section A, Line 7B

“These bylaws may be amended by a two-thirds (2/3) vote of the ballots cast at any duly called annual or special meeting, provided that the proposed amendment was distributed at least ten (10) days before the meeting, or by a two-thirds (2/3) vote of the ballots cast in a referendum of the members conducted by mail.”

Form 990, Part VI, Section B, Line 11B

“The prepared form 990 is reviewed and approved by the directors of the governing body before the return is filed with the irs.”

Form 990, Part VI, Section B, Line 12C

“The conflict of interest policy is reviewed at least annually by the directors. All directors and officers are required to complete and sign a conflict of interest statement annually. A director or officer with a conflict of interest is prohibited from participating in deliberations and decisions regarding the transaction.”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
North American Students of Cooperation
EIN
38-2219436
Phone
7734042667
Address
337 E WILLIAM ST, ANN ARBOR, MI 48104
Doing Business As
Nasco

Signing Officer

Name
Rebecca Fisher-mcginty
Title
Director of Operations
Phone
7734042667
Signed
2026-03-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lana Wong
Formed
1978
Legal Domicile
Mi
Voting Board Members
13
Independent Board Members
13
Employees
8
Volunteers
15

Preparer

Firm
Wegner Cpas Llp
Address
2921 LANDMARK PL STE 300, MADISON, WI 53713-4236
Preparer
Bruce Mayer CPA
Phone
6082744020
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“EXCHANGE GAIN 5,682.”

Raw XML AppendixShowing 400 of 552 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO INITIATE, COORDINATE, PROMOTE AND OTHERWISE PARTICIPATE IN EDUCATIONAL EFFORTS AND PROGRAMS FOR THE EDUCATION OF THE GENERAL PUBLIC IN THE PHILOSOPHY, PRINCIPLES, AND PRACTICES OF CONSUMER COOPERATION , AS A PROVEN MEANS OF LESSENING NEIGHBORHOOD TENSIONS, LESSENING THE BURDENS OF GOVERNMENT, COMBATING COMMUNITY DETERIORATION AND ASSISTING THE CONSUMER IN THE MARKETPLACE.
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IRS990/CYOtherExpensesAmt0106655
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IRS990/Desc0COOPERATIVE SERVICES - SUPPORTS AND PROMOTES EDUCATIONAL EFFORTS AND PROGRAMS RELATED TO AFFORDABLE GROUP EQUITY HOUSING COOPERATIVES, INCLUDING THE OWNERSHIP OF NUMEROUS PROPERTIES ESTABLISHED FOR COOPERATIVE HOUSING.
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IRS990/Form990PartVIISectionAGrp/PersonNm3KEARA BROOME
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
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IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR (THRU OCTOBER)
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
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IRS990/FormationYr01978
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IRS990/MinutesOfCommitteesInd01
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IRS990/MissionDesc0TO FURTHER OUR VISION THROUGH WORK WITH CAMPUS COOPERATIVES BY PROVIDING RESOURCES, ASSISTING DEVELOPMENT, AND ENCOURAGING CAMPUS COOPERATIVES TO CONTINUE ACTIVE PARTICIPATION IN THE NORTH AMERICAN COOPERATIVE SECTOR.
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IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/FundraisingAmt073
IRS990/OccupancyGrp/ManagementAndGeneralAmt05350
IRS990/OccupancyGrp/ProgramServicesAmt01711
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IRS990/OfficeExpensesGrp/FundraisingAmt0181
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01632
IRS990/OfficeExpensesGrp/ProgramServicesAmt04230
IRS990/OfficeExpensesGrp/TotalAmt06043
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
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IRS990/OtherChangesInNetAssetsAmt05682
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IRS990/OtherExpensesGrp/Desc0BAD DEBTS
IRS990/OtherExpensesGrp/Desc1DUES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0250
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IRS990/PayrollTaxesGrp/ProgramServicesAmt014040
IRS990/PayrollTaxesGrp/TotalAmt020057
IRS990/PoliticalCampaignActyInd00
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IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0290212
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IRS990ScheduleA/PublicSupportPY170Pct00.98790
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IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0569768
IRS990ScheduleA/TotalSupportAmt0570338
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
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IRS990ScheduleC/GrantsOtherOrganizationsInd00
IRS990ScheduleC/MailingsMembersInd00
IRS990ScheduleC/MediaAdvertisementsInd00
IRS990ScheduleC/NotDescribedSection501c3Ind00
IRS990ScheduleC/OtherActivitiesInd00
IRS990ScheduleC/PaidStaffOrManagementInd01
IRS990ScheduleC/PublicationsOrBroadcastInd00
IRS990ScheduleC/RalliesDemonstrationsInd00
IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0LOBBYING WITH FEDERAL LEGISLATORS TO INCREASE AFFORDABLE HOUSING THROUGH COOPERATIVES.
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0PART II-B, LINE 1:
IRS990ScheduleC/TotalLobbyingExpendituresAmt0202
IRS990ScheduleC/VolunteersInd01
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt021224
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DUE FROM NASCO PROPERTIES, INC.
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IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt04653
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt06998
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02345

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