Civic Intelligence

Oregon Student Association

990 • Fiscal year 2025 • EIN 93-0683005

Jul 01, 2024 to Apr 30, 2025 • Filed on May 19, 2025

3829 SE 149th AvePortland, OR 97236

(503) 358-2927

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2025

Liabilities / Revenue

58th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2025 filings • 501(c)4 • <$500k nonprofits • Source year 2025

Net Margin

32nd percentile

-5.3%

Higher net margin than 32% of similar nonprofits.

2025 filings • 501(c)4 • <$500k nonprofits • Source year 2025

Top Officer Pay

97th percentile

$25,135

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 9.1% of source-year revenue.

2025 filings • 501(c)4 • <$500k nonprofits • Source year 2025

Asset Growth

2nd percentile

-100%

Faster asset growth than 2% of similar nonprofits.

2025 filings • 501(c)4 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

11th percentile

-36%

Faster revenue growth than 11% of similar nonprofits.

2025 filings • 501(c)4 • <$500k nonprofits • Annualized from 2024 to 2025

Assets

Down

$0

Down $237,316 (-100%) from 2023

Net Assets

Down

$0

Down $237,316 (-100%) from 2023

Liabilities

Flat

$0

Flat from 2023

Revenue

Up

$277,545

Up $117,375 (+73%) from 2023

Expenses

Down

$292,145

Down $280,376 (-49%) from 2023

Net Income

Up

-$14,600

Up $397,751 (+96%) from 2023

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2011: $138,754Liabilities 2011: $1,871Net Assets 2011: $136,8832011Assets 2012: $195,803Liabilities 2012: $1,347Net Assets 2012: $194,4562012Assets 2013: $204,407Liabilities 2013: $454Net Assets 2013: $203,9532013Assets 2014: $169,903Liabilities 2014: $1,805Net Assets 2014: $168,0982014Assets 2015: $246,177Liabilities 2015: $3,535Net Assets 2015: $242,6422015Assets 2016: $339,203Liabilities 2016: $7,672Net Assets 2016: $331,5312016Assets 2017: $200,901Liabilities 2017: $16,995Net Assets 2017: $183,9062017Assets 2018: $213,686Liabilities 2018: $6,480Net Assets 2018: $207,2062018Assets 2019: $245,371Liabilities 2019: $3,913Net Assets 2019: $241,4582019Assets 2020: $311,116Liabilities 2020: $3,492Net Assets 2020: $307,6242020Assets 2021: $316,972Liabilities 2021: $6,090Net Assets 2021: $310,8822021Assets 2022: $395,762Liabilities 2022: $712Net Assets 2022: $395,0502022Assets 2023: $237,316Liabilities 2023: $0Net Assets 2023: $237,3162023Assets 2025: $0Liabilities 2025: $0Net Assets 2025: $02025

Highlighted filing

2025

Assets$0
Liabilities$0
Net Assets$0

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2011: $473,7842011Expenses 2012: $417,6582012Expenses 2013: $595,1682013Revenue 2014: $534,805Expenses 2014: $570,660Net Income 2014: -$35,8552014Revenue 2015: $676,126Expenses 2015: $601,582Net Income 2015: $74,5442015Revenue 2016: $601,506Expenses 2016: $543,510Net Income 2016: $57,9962016Revenue 2017: $512,077Expenses 2017: $656,339Net Income 2017: -$144,2622017Revenue 2018: $534,933Expenses 2018: $511,633Net Income 2018: $23,3002018Revenue 2019: $544,767Expenses 2019: $521,248Net Income 2019: $23,5192019Revenue 2020: $414,260Expenses 2020: $348,094Net Income 2020: $66,1662020Revenue 2021: $365,361Expenses 2021: $361,993Net Income 2021: $3,3682021Revenue 2022: $377,136Expenses 2022: $292,972Net Income 2022: $84,1642022Revenue 2023: $160,170Expenses 2023: $572,521Net Income 2023: -$412,3512023Revenue 2025: $277,545Expenses 2025: $292,145Net Income 2025: -$14,6002025

Highlighted filing

2025

Revenue$277,545
Expenses$292,145
Net Income-$14,600
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Apr 30, 2025
Signed
May 19, 2025
Return Version
2024v5.1
Gross Receipts
$277,545
Mission and Program Overview

Mission

The oregon student association (osa) was founded in 1975 as a statewide, 501(c)(4) organization that represents the collective interests of oregon's college students and works to insure that all oregonians have access to an affordable, quality education.

To ensure every oregonian has access to a quality and affordable education

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$42,255$0▼ $42,255
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
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-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$42,255$0▼ $42,255
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$27,655--
Total Liabilities$27,655$0▼ $27,655
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$8,600--
Net Assets With Donor Restrictions$6,000--
Total Net Assets Fund Balance$14,600$0▼ $14,600
Total Liabilities and Net Assets / Fund Balance$42,255$0▼ $42,255
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Joesph CruzPast Exec DirectorFT$20,417$4,718$25,135
Perla Medina AlvarezLiquidation OfrFT$5,158-$5,158

Board Members and Trustees

NameTitle
Alex AghdaeiBoard Chair
Adriana SantiagoDirector
Angelo ArredondoDirector
Rena FramptonDirector
Emily NashSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$69,175
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$208,370
Change in Net Assets
$-14,600
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$167,601
Other Expenses$117,044
Grants and Similar Amounts Paid$7,500
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$109,944$12,216-$122,160
Fees for Services Other$47,810$5,312-$53,122
Current Officers, Directors, Trustees, and Key Employees$22,622$2,513-$25,135
Payroll Taxes$9,158$1,018-$10,176
Other Employee Benefits$9,117$1,013-$10,130
Grants to Domestic Orgs$7,500--$7,500
Travel$6,672$741-$7,413
Information Technology$2,163$240-$2,403
Insurance$1,563$174-$1,737
Office Expenses$514$57-$571
Occupancy$262$29-$291
Conferences and Meetings$75$8-$83
Other Expenses$9$1-$10
Total Functional Expenses$263,682$28,463$0$292,145
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Oregon Student FoundationPortland, OR501(c)(3)Programs$7,500
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-
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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

The 990 is prepared by an external cpa and reviewed by the executive officer. It is signed by the executive officer before it is filed with the irs. The 990 is available upon request by the board of directors to the public.

Form 990, Part VI, Section B, Line 15A

At the end of each year the board of directors completes a compensation review process.

Form 990, Part VI, Section C, Line 19

The organization makes these documents available upon request.

Filing and Contact Details

Filer

Filer Name
Oregon Student Association
EIN
93-0683005
Phone
5033582927
Address
3829 SE 149th Ave, Portland, OR 97236

Signing Officer

Name
Perla Medina Alvarez Lucio
Title
Liquidation Officer
Signed
2025-05-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Perla Medina Alvarez Lucio
Formed
1975
Legal Domicile
Or
Voting Board Members
5
Independent Board Members
5
Employees
4
Volunteers
5

Preparer

Firm
Kern & Thompson LLC
Address
1800 SW FIRST AVE STE 410, PORTLAND, OR 97201
Preparer
Jonna Vercellini CPA
Phone
5032223338
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 3

Osa ceased all program operations and laid off all staff during the fiscal year ended april 30, 2025.

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

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IRS990/ReconcilationRevenueExpnssAmt0-14600
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/RecipientTable/CashGrantAmt07500
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(C)(3)
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0PROGRAMS
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0OREGON STUDENT FOUNDATION
IRS990ScheduleI/RecipientTable/RecipientEIN0931176313
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt03829 SE 149TH AVE
IRS990ScheduleI/RecipientTable/USAddress/CityNm0PORTLAND
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0OR
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd097236
IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc0CASH VALUE
IRS990ScheduleI/Total501c3OrgCnt01
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleN/AssetsDistributedInd0true
IRS990ScheduleN/AttorneyGeneralNotifiedInd0false
IRS990ScheduleN/BondLiabilitiesDischargedInd0false
IRS990ScheduleN/BondsOutstandingInd0false
IRS990ScheduleN/DirectorOfSuccessorInd0false
IRS990ScheduleN/EmployeeOfSuccessorInd0true
IRS990ScheduleN/LiabilitiesPaidInd0true
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0CASH
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt02025-04-30
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN0931176313
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt051414
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt0501(C)(3)
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt0CASH VALUE
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt03829 SE 149TH AVE
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm0PORTLAND
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd0OR
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd097236
IRS990ScheduleN/OwnerOfSuccessorInd0false
IRS990ScheduleN/ReceiveCompensationInd0false
IRS990ScheduleN/RequiredToNotifyAGInd0false
IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt0SOME BOARD MEMBERS MAY CHOOSE TO JOIN THE BOARD OF THE TRANSFEREE ORGANIZATION.
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I & 2, Line 2e - Name and Explanation for Involvement in Successor
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OSA CEASED ALL PROGRAM OPERATIONS AND LAID OFF ALL STAFF DURING THE FISCAL YEAR ENDED APRIL 30, 2025.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE 990 IS PREPARED BY AN EXTERNAL CPA AND REVIEWED BY THE EXECUTIVE OFFICER. IT IS SIGNED BY THE EXECUTIVE OFFICER BEFORE IT IS FILED WITH THE IRS. THE 990 IS AVAILABLE UPON REQUEST BY THE BOARD OF DIRECTORS TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AT THE END OF EACH YEAR THE BOARD OF DIRECTORS COMPLETES A COMPENSATION REVIEW PROCESS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES THESE DOCUMENTS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, Line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0true
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0NA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0OREGON STUDENT FOUNDATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0931176313
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0OR
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0EDUCATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 7
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt03829 SE 149TH AVE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0PORTLAND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0OR
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd097326
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0true
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0true
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0true
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0true
IRS990/TotalAssetsBOYAmt042255
IRS990/TotalAssetsEOYAmt00
IRS990/TotalAssetsGrp/BOYAmt042255
IRS990/TotalAssetsGrp/EOYAmt00
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt069175
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt028463
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0263682
IRS990/TotalFunctionalExpensesGrp/TotalAmt0292145
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt027655
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt027655
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt014600
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotalOtherCompensationAmt04718
IRS990/TotalProgramServiceExpensesAmt0263682
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalReportableCompFromOrgAmt025575
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0208370
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0277545
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt042255
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt0741
IRS990/TravelGrp/ProgramServicesAmt06672
IRS990/TravelGrp/TotalAmt07413
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.ORSTUDENTS.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0PERLA MEDINA ALVAREZ LUCIO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0LIQUIDATION OFFICER
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-19

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$2.78$2.92$0.15
2023Summary only. Only limited summary data is available for this year.$2.37$0.00$2.37$1.60$5.73$4.12
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.96$0.01$3.95$3.77$2.93$0.84
2021Summary only. Only limited summary data is available for this year.$3.17$0.06$3.11$3.65$3.62$0.03
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.11$0.03$3.08$4.14$3.48$0.66
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.45$0.04$2.41$5.45$5.21$0.24
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.14$0.06$2.07$5.35$5.12$0.23
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.01$0.17$1.84$5.12$6.56$1.44
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.39$0.08$3.32$6.02$5.44$0.58
2015Detailed filing. Detailed filing data is available for this year.$2.46$0.04$2.43$6.76$6.02$0.75
2014Detailed filing. Detailed filing data is available for this year.$1.70$0.02$1.68$5.35$5.71$0.36
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.04$0.00$2.04$5.95
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.96$0.01$1.94$4.18
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.39$0.02$1.37$4.74