Civic Intelligence

Students Cooperative Association

990 • Fiscal year 2021 • EIN 93-0291498

Jul 01, 2020 to Jun 30, 2021 • Filed on Dec 01, 2021

1648 Alder StreetEugene, OR 97401

(541) 505-1949

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

80th percentile

0.37x

Higher debt load relative to assets than 80% of similar nonprofits.

2021 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2021

Liabilities / Revenue

90th percentile

1.51x

Higher debt load relative to revenue than 90% of similar nonprofits.

2021 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2021

Net Margin

9th percentile

-22%

Higher net margin than 9% of similar nonprofits.

2021 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2021

Top Officer Pay

87th percentile

$0

Higher top officer pay than 87% of similar nonprofits.

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

2021 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2021

Asset Growth

70th percentile

11%

Faster asset growth than 70% of similar nonprofits.

2021 filings • 501(c)7 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Revenue Growth

11th percentile

-22%

Faster revenue growth than 11% of similar nonprofits.

2021 filings • 501(c)7 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Assets

Up

$724,990

Up $71,129 (+11%) from 2020

Net Assets

Down

$454,923

Down $39,649 (-8.0%) from 2020

Liabilities

Up

$270,067

Up $110,778 (+70%) from 2020

Revenue

Down

$179,091

Down $50,929 (-22%) from 2020

Expenses

Down

$218,740

Down $1,207 (-0.5%) from 2020

Net Income

Down

-$39,649

Down $49,722 (-494%) from 2020

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.5M$1.0M$500K$0Assets 2012: $821,964Liabilities 2012: $254,774Net Assets 2012: $567,1902012Assets 2013: $782,905Liabilities 2013: $240,725Net Assets 2013: $542,1802013Assets 2014: $732,515Liabilities 2014: $221,505Net Assets 2014: $511,0102014Assets 2015: $645,212Liabilities 2015: $207,837Net Assets 2015: $437,3752015Assets 2016: $599,047Liabilities 2016: $198,578Net Assets 2016: $400,4692016Assets 2017: $597,196Liabilities 2017: $200,783Net Assets 2017: $396,4132017Assets 2018: $615,569Liabilities 2018: $196,746Net Assets 2018: $418,8232018Assets 2019: $663,777Liabilities 2019: $179,278Net Assets 2019: $484,4992019Assets 2020: $653,861Liabilities 2020: $159,289Net Assets 2020: $494,5722020Assets 2021: $724,990Liabilities 2021: $270,067Net Assets 2021: $454,9232021Assets 2022: $1,017,573Liabilities 2022: $539,329Net Assets 2022: $478,2442022Assets 2023: $848,634Liabilities 2023: $504,209Net Assets 2023: $344,4252023Assets 2024: $790,366Liabilities 2024: $473,483Net Assets 2024: $316,8832024Assets 2025: $752,383Liabilities 2025: $437,495Net Assets 2025: $314,8882025

Highlighted filing

2021

Assets$724,990
Liabilities$270,067
Net Assets$454,923

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$400K$200K$0-$200KExpenses 2012: $245,4422012Expenses 2013: $264,1772013Revenue 2014: $204,707Expenses 2014: $235,877Net Income 2014: -$31,1702014Revenue 2015: $138,175Expenses 2015: $211,809Net Income 2015: -$73,6342015Revenue 2016: $146,815Expenses 2016: $183,721Net Income 2016: -$36,9062016Revenue 2017: $182,125Expenses 2017: $186,181Net Income 2017: -$4,0562017Revenue 2018: $223,783Expenses 2018: $196,102Net Income 2018: $27,6812018Revenue 2019: $270,653Expenses 2019: $204,977Net Income 2019: $65,6762019Revenue 2020: $230,020Expenses 2020: $219,947Net Income 2020: $10,0732020Revenue 2021: $179,091Expenses 2021: $218,740Net Income 2021: -$39,6492021Revenue 2022: $252,655Expenses 2022: $229,334Net Income 2022: $23,3212022Revenue 2023: $164,207Expenses 2023: $298,026Net Income 2023: -$133,8192023Revenue 2024: $161,462Expenses 2024: $189,004Net Income 2024: -$27,5422024Revenue 2025: $162,322Expenses 2025: $164,317Net Income 2025: -$1,9952025

Highlighted filing

2021

Revenue$179,091
Expenses$218,740
Net Income-$39,649
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Dec 1, 2021
Return Version
2020v4.0
Gross Receipts
$179,734
Mission and Program Overview

Mission

Cooperative student housing

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$433,625$466,393▲ $32,768
Cash and Non-Interest-Bearing Accounts$99,788$147,305▲ $47,517
Savings and Temporary Cash Investments$74,080$63,916▼ $10,164
Accounts Receivable$40,057$41,619▲ $1,562
Prepaid Expenses and Deferred Charges$5,525$5,757▲ $232
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$653,861$724,990▲ $71,129
Other Assets Total$786$0▼ $786
Liabilities
Mortgage Notes Payable Secured by Investment Property$141,095$244,854▲ $103,759
Other Liabilities$18,194$25,213▲ $7,019
Total Liabilities$159,289$270,067▲ $110,778
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$494,572$454,923▼ $39,649
Total Net Assets Fund Balance$494,572$454,923▼ $39,649
Total Liabilities and Net Assets / Fund Balance$653,861$724,990▲ $71,129

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$259,352$409,351$668,703
Buildings$54,922$321,498$376,420
Land$130,200-$130,200
Equipment$21,919$91,743$113,662
Other Land Buildings-$21,336$21,336
Compensation and Service Providers

Board Members and Trustees

NameTitle
Grace ReichardtPresident
Annelie HabermanDirector
Kayl BougaultDirector
Ki MccarthyDirector
Lily KuentzDirector
Moriah StendelDirector
Mo SlaterCAT Coordinator
Al LehtoMaintenance
Ray LehtoMaintenance
Park DonnellyMembership
Devyn BaerSecretary
Leon BurrisTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$97
Program Service Revenue
$179,164
Investment Income
$-170
Other Revenue
$0
All Other Contributions
$97
Change in Net Assets
$-39,649
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$175,435
Salaries, Compensation, and Employee Benefits$43,305
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$94,808--$94,808
Other Salaries and Wages$27,252$9,084-$36,336
Depreciation Depletion$26,010--$26,010
Insurance$9,637--$9,637
Fees for Services Accounting-$8,557-$8,557
Payroll Taxes$3,164$1,055-$4,219
Office Expenses$3,088--$3,088
Other Employee Benefits-$2,750-$2,750
Fees for Services Legal$1,025--$1,025
Advertising-$196-$196
Travel$109--$109
Other Expenses$245$34-$34
Total Functional Expenses$196,352$22,388$0$218,740
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
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deposits$20,200
Pr Payable$2,801
Pr Taxes Payable$2,209
Rounding$3
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 7A: How Members or Shareholders Elect Governing Body

Board members are elected by the members of the co-op.

Form 990, Part VI, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

Decisions are subject to approval of the member's board. The board votes on policy issues affecting the co-op. The general membership can also vote to change a policy that has been adopted by the board. General membership also votes on bylaw changes.

Form 990, Part VI, Line 11B: Form 990 Review Process

The form 990 is prepared by an outside accountant and reviewed by the co-op's financial staff with one or more of the officers.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Governing documents available upon request

Filing and Contact Details

Filer

Filer Name
Student Cooperative Assoc Inc
EIN
93-0291498
Phone
5415051949
Address
1648 Alder Street, Eugene, OR 97401

Signing Officer

Name
Leon Burris
Title
Treasurer
Signed
2021-12-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Grace Reichardt
Formed
1940
Legal Domicile
Or
Voting Board Members
12
Independent Board Members
12
Employees
2
Volunteers
30

Preparer

Firm
McClure Associates
Address
1500 Valley River Dr Ste 250, Eugene, OR 97401
Preparer
DeeAnne Waltman CPA
Phone
5416871388
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IRS990/OtherEmployeeBenefitsGrp/TotalAmt02750
IRS990/OtherExpensesGrp/Desc0FOOD AND SUPPLIES
IRS990/OtherExpensesGrp/Desc1TAXES
IRS990/OtherExpensesGrp/Desc2EDUCATION
IRS990/OtherExpensesGrp/Desc3DONATION
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0712
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt134
IRS990/OtherExpensesGrp/ProgramServicesAmt031014
IRS990/OtherExpensesGrp/ProgramServicesAmt1245
IRS990/OtherExpensesGrp/TotalAmt031014
IRS990/OtherExpensesGrp/TotalAmt1712
IRS990/OtherExpensesGrp/TotalAmt2245
IRS990/OtherExpensesGrp/TotalAmt334
IRS990/OtherLiabilitiesGrp/BOYAmt018194
IRS990/OtherLiabilitiesGrp/EOYAmt025213
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt09084
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt027252
IRS990/OtherSalariesAndWagesGrp/TotalAmt036336
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01055
IRS990/PayrollTaxesGrp/ProgramServicesAmt03164
IRS990/PayrollTaxesGrp/TotalAmt04219
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt05525
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt05757
IRS990/PrincipalOfficerNm0GRACE REICHARDT
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0CAMPBELL CLUB HOUSE
IRS990/ProgramServiceRevenueGrp/Desc1EXPANSION FUND
IRS990/ProgramServiceRevenueGrp/Desc2JANET SMITH HOUSE
IRS990/ProgramServiceRevenueGrp/Desc3LORAX MANNER HOUSE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt059687
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt12244
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt244162
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt373071
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt059687
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt12244
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt244162
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt373071
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt020221
IRS990/PYInvestmentIncomeAmt0278
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0178490
IRS990/PYProgramServiceRevenueAmt0209521
IRS990/PYRevenuesLessExpensesAmt010073
IRS990/PYSalariesCompEmpBnftPaidAmt041457
IRS990/PYTotalExpensesAmt0219947
IRS990/PYTotalRevenueAmt0230020
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-39649
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0179164
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt074080
IRS990/SavingsAndTempCashInvstGrp/EOYAmt063916
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt054922
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0321498
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0376420
IRS990ScheduleD/EquipmentGrp/BookValueAmt021919
IRS990ScheduleD/EquipmentGrp/DepreciationAmt091743
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0113662
IRS990ScheduleD/LandGrp/BookValueAmt0130200
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0130200
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0259352
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0409351
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0668703
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt021336
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt021336
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt020200
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt12801
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt22209
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt33
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DEPOSITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PR PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2PR TAXES PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3Rounding
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0466393
IRS990ScheduleD/TotalLiabilityAmt025213
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BOARD MEMBERS ARE ELECTED BY THE MEMBERS OF THE CO-OP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DECISIONS ARE SUBJECT TO APPROVAL OF THE MEMBER'S BOARD. THE BOARD VOTES ON POLICY ISSUES AFFECTING THE CO-OP. THE GENERAL MEMBERSHIP CAN ALSO VOTE TO CHANGE A POLICY THAT HAS BEEN ADOPTED BY THE BOARD. GENERAL MEMBERSHIP ALSO VOTES ON BYLAW CHANGES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FORM 990 IS PREPARED BY AN OUTSIDE ACCOUNTANT AND REVIEWED BY THE CO-OP'S FINANCIAL STAFF WITH ONE OR MORE OF THE OFFICERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OR
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0653861
IRS990/TotalAssetsEOYAmt0724990
IRS990/TotalAssetsGrp/BOYAmt0653861
IRS990/TotalAssetsGrp/EOYAmt0724990
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt097
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt022388
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0196352
IRS990/TotalFunctionalExpensesGrp/TotalAmt0218740
IRS990/TotalGrossUBIAmt0473
IRS990/TotalLiabilitiesBOYAmt0159289
IRS990/TotalLiabilitiesEOYAmt0270067
IRS990/TotalLiabilitiesGrp/BOYAmt0159289
IRS990/TotalLiabilitiesGrp/EOYAmt0270067
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0494572
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0454923
IRS990/TotalProgramServiceExpensesAmt0196352
IRS990/TotalProgramServiceRevenueAmt0179164
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0178521
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0179091
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0473
IRS990/TotalVolunteersCnt030
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0653861
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0724990
IRS990/TravelGrp/ProgramServicesAmt0109
IRS990/TravelGrp/TotalAmt0109
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01648 Alder Street
IRS990/USAddress/CityNm0Eugene
IRS990/USAddress/StateAbbreviationCd0OR

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.75$0.44$0.31$0.16$0.16$0.00
2024Summary only. Only limited summary data is available for this year.$0.79$0.47$0.32$0.16$0.19$0.03
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.85$0.50$0.34$0.16$0.30$0.13
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.02$0.54$0.48$0.25$0.23$0.02
2021Detailed filing. Detailed filing data is available for this year.$0.72$0.27$0.45$0.18$0.22$0.04
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.65$0.16$0.49$0.23$0.22$0.01
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.66$0.18$0.48$0.27$0.20$0.07
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.62$0.20$0.42$0.22$0.20$0.03
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.60$0.20$0.40$0.18$0.19$0.00
2016Detailed filing. Detailed filing data is available for this year.$0.60$0.20$0.40$0.15$0.18$0.04
2015Detailed filing. Detailed filing data is available for this year.$0.65$0.21$0.44$0.14$0.21$0.07
2014Detailed filing. Detailed filing data is available for this year.$0.73$0.22$0.51$0.20$0.24$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.78$0.24$0.54$0.26
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.82$0.25$0.57$0.25