Civic Intelligence

Students Cooperative Association

990 • Fiscal year 2024 • EIN 93-0291498

Jul 01, 2023 to Jun 30, 2024 • Filed on Nov 18, 2024

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

90th percentile

0.60x

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

2024 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

97th percentile

2.93x

Higher debt load relative to revenue than 97% of similar nonprofits.

2024 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2024

Net Margin

9th percentile

-17%

Higher net margin than 9% of similar nonprofits.

2024 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

88th percentile

$0

Higher top officer pay than 88% of similar nonprofits.

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

2024 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2024

Asset Growth

16th percentile

-6.9%

Faster asset growth than 16% of similar nonprofits.

2024 filings • 501(c)7 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

30th percentile

-1.7%

Faster revenue growth than 30% of similar nonprofits.

2024 filings • 501(c)7 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Flat

$790,366

Flat from 2024

Net Assets

Flat

$316,883

Flat from 2024

Liabilities

Flat

$473,483

Flat from 2024

Revenue

Flat

$161,462

Flat from 2024

Expenses

Flat

$189,004

Flat from 2024

Net Income

Flat

-$27,542

Flat from 2024

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 2024: $790,366Liabilities 2024: $473,483Net Assets 2024: $316,8832024Assets 2025: $752,383Liabilities 2025: $437,495Net Assets 2025: $314,8882025

Highlighted filing

2024

Assets$790,366
Liabilities$473,483
Net Assets$316,883

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 2024: $161,462Expenses 2024: $189,004Net Income 2024: -$27,5422024Revenue 2025: $162,322Expenses 2025: $164,317Net Income 2025: -$1,9952025

Highlighted filing

2024

Revenue$161,462
Expenses$189,004
Net Income-$27,542
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Nov 18, 2024
Return Version
2023v5.1
Gross Receipts
$161,462
Mission and Program Overview

Mission

Cooperative student housing

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$484,097$459,463▼ $24,634
Accounts Receivable$118,942$129,593▲ $10,651
Cash and Non-Interest-Bearing Accounts$175,021$116,640▼ $58,381
Savings and Temporary Cash Investments$61,251$77,832▲ $16,581
Prepaid Expenses and Deferred Charges$9,323$6,838▼ $2,485
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$848,634$790,366▼ $58,268
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$490,401$459,930▼ $30,471
Other Liabilities$13,808$13,553▼ $255
Total Liabilities$504,209$473,483▼ $30,726
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$344,425$316,883▼ $27,542
Total Net Assets Fund Balance$344,425$316,883▼ $27,542
Total Liabilities and Net Assets / Fund Balance$848,634$790,366▼ $58,268

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$279,217$441,804$721,021
Buildings$32,956$343,464$376,420
Land$130,200-$130,200
Equipment$17,090$99,115$116,205
Other Land Buildings-$20,398$20,398
Compensation and Service Providers

Board Members and Trustees

NameTitle
Everest JarvikChairperson
Hunter CalvertHouse President
Joel SturmHouse President
Tania DelgadoHouse President
Gerhardt RobinsonDirector
Ki MccarthyDirector
Lily KuentzDirector
Sarah AzaraelMember Coord
Julian LuseSecretary
Juniper BloomTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$160,879
Investment Income
$485
Other Revenue
$98
Change in Net Assets
$-27,542
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$167,762
Salaries, Compensation, and Employee Benefits$21,242
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$94,602--$94,602
Depreciation Depletion$30,001--$30,001
Other Employee Benefits-$12,693-$12,693
Insurance$11,822--$11,822
Fees for Services Accounting-$9,319-$9,319
Other Salaries and Wages$1,824$5,471-$7,295
Office Expenses-$5,000-$5,000
Fees for Services Legal-$1,314-$1,314
Payroll Taxes$178$536-$714
Pension Plan Contributions-$540-$540
Other Expenses$50$150-$50
Total Functional Expenses$153,981$35,023$0$189,004
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$13,550
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, Section A, Line 7A

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

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

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, Section B, Line 11B

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, Section C, Line 19

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
Julian Luse
Title
Secretary
Signed
2024-11-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Julian Luse
Formed
1940
Legal Domicile
Or
Voting Board Members
10
Independent Board Members
10
Employees
2
Volunteers
20

Preparer

Firm
McClure Associates
Address
1500 Valley River Dr Ste 250, Eugene, OR 97401
Preparer
DeeAnne E Dempsey CPA
Phone
5416871388
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt06838
IRS990/PrincipalOfficerNm0JULIAN LUSE
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0CAMPBELL CLUB HOUSE
IRS990/ProgramServiceRevenueGrp/Desc1EXPANSION FUND
IRS990/ProgramServiceRevenueGrp/Desc2JANET SMITH HOUSE
IRS990/ProgramServiceRevenueGrp/Desc3LORAX MANNER HOUSE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt034817
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt11928
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt259411
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt364723
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt034817
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11928
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt259411
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt364723
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt0495
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0187096
IRS990/PYOtherRevenueAmt09285
IRS990/PYProgramServiceRevenueAmt0154427
IRS990/PYRevenuesLessExpensesAmt0-133819
IRS990/PYSalariesCompEmpBnftPaidAmt0110930
IRS990/PYTotalExpensesAmt0298026
IRS990/PYTotalRevenueAmt0164207
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-27542
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt061251
IRS990/SavingsAndTempCashInvstGrp/EOYAmt077832
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt032956
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0343464
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0376420
IRS990ScheduleD/EquipmentGrp/BookValueAmt017090
IRS990ScheduleD/EquipmentGrp/DepreciationAmt099115
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0116205
IRS990ScheduleD/LandGrp/BookValueAmt0130200
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0130200
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0279217
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0441804
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0721021
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt020398
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt020398
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt013550
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt13
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DEPOSITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Rounding
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0459463
IRS990ScheduleD/TotalLiabilityAmt013553
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, Section A, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OR
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0848634
IRS990/TotalAssetsEOYAmt0790366
IRS990/TotalAssetsGrp/BOYAmt0848634
IRS990/TotalAssetsGrp/EOYAmt0790366
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt035023
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0153981
IRS990/TotalFunctionalExpensesGrp/TotalAmt0189004
IRS990/TotalGrossUBIAmt0485
IRS990/TotalLiabilitiesBOYAmt0504209
IRS990/TotalLiabilitiesEOYAmt0473483
IRS990/TotalLiabilitiesGrp/BOYAmt0504209
IRS990/TotalLiabilitiesGrp/EOYAmt0473483
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0344425
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0316883
IRS990/TotalProgramServiceExpensesAmt0153981
IRS990/TotalProgramServiceRevenueAmt0160879
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0160977
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0161462
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0485
IRS990/TotalVolunteersCnt020
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0848634
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0790366
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01648 Alder Street
IRS990/USAddress/CityNm0Eugene
IRS990/USAddress/StateAbbreviationCd0OR
IRS990/USAddress/ZIPCd097401
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0EUGENESCA.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JULIAN LUSE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Secretary
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-18
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Student Cooperative Assoc Inc
ReturnHeader/Filer/BusinessNameControlTxt0STUD
ReturnHeader/Filer/EIN0930291498
ReturnHeader/Filer/PhoneNum05415051949
ReturnHeader/Filer/USAddress/AddressLine1Txt01648 Alder Street
ReturnHeader/Filer/USAddress/CityNm0Eugene
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd097401
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0203839858
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0McClure Associates
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01500 Valley River Dr Ste 250
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Eugene
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd097401
ReturnHeader/PreparerPersonGrp/PhoneNum05416871388
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DeeAnne E Dempsey CPA
ReturnHeader/ReturnTs02024-11-18T10:05:45-08:00

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
2024Detailed filing. Detailed filing data is available for this year.$0.79$0.47$0.32$0.16$0.19$0.03
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
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$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