Civic Intelligence

Oregon Student Foundation

990 • Fiscal year 2022 • EIN 93-1176313

Jul 01, 2021 to Jun 30, 2022 • Filed on May 11, 2023

635 NE Dekum StreetPortland, OR 97211

(503) 286-0477

Siviq Scores

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

Liabilities / Assets

58th percentile

0.00x

Higher debt load relative to assets than 58% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

58th percentile

0.00x

Higher debt load relative to revenue than 58% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Net Margin

92nd percentile

59%

Higher net margin than 92% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Top Officer Pay

94th percentile

$56,828

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 29.6% of source-year revenue.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Asset Growth

69th percentile

17%

Faster asset growth than 69% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

57th percentile

18%

Faster revenue growth than 57% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Assets

Up

$443,118

Up $64,111 (+17%) from 2021

Net Assets

Up

$443,109

Up $113,173 (+34%) from 2021

Liabilities

Down

$9

Down $49,062 (-100%) from 2021

Revenue

Up

$192,138

Up $29,490 (+18%) from 2021

Expenses

Down

$78,775

Down $96,174 (-55%) from 2021

Net Income

Up

$113,363

Up $125,664 (+1022%) from 2021

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2011: $247,824Liabilities 2011: $20,798Net Assets 2011: $227,0262011Assets 2012: $233,781Liabilities 2012: $20,566Net Assets 2012: $213,2152012Assets 2013: $279,396Liabilities 2013: $16,513Net Assets 2013: $262,8832013Assets 2014: $280,618Liabilities 2014: $25,859Net Assets 2014: $254,7592014Assets 2015: $373,896Liabilities 2015: $14,841Net Assets 2015: $359,0552015Assets 2016: $396,781Liabilities 2016: $176,073Net Assets 2016: $220,7082016Assets 2017: $351,758Liabilities 2017: $11,625Net Assets 2017: $340,1332017Assets 2018: $336,007Liabilities 2018: $21,587Net Assets 2018: $314,4202018Assets 2019: $374,373Liabilities 2019: $39,636Net Assets 2019: $334,7372019Assets 2020: $414,529Liabilities 2020: $72,590Net Assets 2020: $341,9392020Assets 2021: $379,007Liabilities 2021: $49,071Net Assets 2021: $329,9362021Assets 2022: $443,118Liabilities 2022: $9Net Assets 2022: $443,1092022Assets 2023: $426,547Liabilities 2023: $0Net Assets 2023: $426,5472023Assets 2024: $724,497Liabilities 2024: $0Net Assets 2024: $724,4972024

Highlighted filing

2022

Assets$443,118
Liabilities$9
Net Assets$443,109

Operations Trend

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

$800K$600K$400K$200K$0-$200KExpenses 2011: $215,1912011Expenses 2012: $341,8702012Expenses 2013: $298,3012013Revenue 2014: $292,136Expenses 2014: $300,260Net Income 2014: -$8,1242014Revenue 2015: $477,935Expenses 2015: $373,639Net Income 2015: $104,2962015Revenue 2016: $205,364Expenses 2016: $351,085Net Income 2016: -$145,7212016Revenue 2017: $573,410Expenses 2017: $447,208Net Income 2017: $126,2022017Revenue 2018: $449,603Expenses 2018: $475,316Net Income 2018: -$25,7132018Revenue 2019: $488,473Expenses 2019: $465,443Net Income 2019: $23,0302019Revenue 2020: $259,893Expenses 2020: $252,619Net Income 2020: $7,2742020Revenue 2021: $162,648Expenses 2021: $174,949Net Income 2021: -$12,3012021Revenue 2022: $192,138Expenses 2022: $78,775Net Income 2022: $113,3632022Revenue 2023: $55,748Expenses 2023: $123,986Net Income 2023: -$68,2382023Revenue 2024: $631,307Expenses 2024: $278,779Net Income 2024: $352,5282024

Highlighted filing

2022

Revenue$192,138
Expenses$78,775
Net Income$113,363
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
May 11, 2023
Return Version
2021v4.2
Gross Receipts
$197,925
Mission and Program Overview

Mission

Oregon student foundation is oregon student association's (osa) 501(c)(3) related organization that provides the additional support that the student led osa needs to ensure that every oregonian has access to a quality, affordable education.

Provide support to osa to ensure every oregonian has access to a quality & affordable education.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$329,936$443,109▲ $113,173
Cash and Non-Interest-Bearing Accounts$232,180$300,915▲ $68,735
Land, Buildings, and Equipment, Net$139,842$135,145▼ $4,697
Accounts Receivable$7,416$7,416→ $0
Intangible Assets$522$595▲ $73
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Prepaid Expenses and Deferred Charges$-953$-953→ $0
Total Assets$379,007$443,118▲ $64,111
Liabilities
Other Liabilities$47,600$300▼ $47,300
Accounts Payable and Accrued Expenses$1,471$-291▼ $1,762
Total Liabilities$49,071$9▼ $49,062
Net Assets / Fund Balance
Total Net Assets Fund Balance$329,936$443,109▲ $113,173
Total Liabilities and Net Assets / Fund Balance$379,007$443,118▲ $64,111

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$98,756$75,777$174,533
Land$35,687-$35,687
Equipment$702$407$1,109
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Evelyn KocherExecutive DirectorPT$13,398$43,430$56,828

Board Members and Trustees

NameTitle
Kalpana KrishnamurthyChairman
Emma KallawayVice Chair
Ben EcksteinBoard Member
Brenda SifuentezBoard Member
Brett RowlettBoard Member
Emily MclainBoard Member
Huy OngBoard Member
Mary MollerBoard Member
Melissa UngerBoard Member
Rob NosseBoard Member
Rocky DallumBoard Member
Tamara HendersonBoard Member
Torii UyeharaBoard Member
Yasmin IbarraBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$185,000
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$7,138
All Other Contributions
$185,000
Change in Net Assets
$113,363
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$40,270
Salaries, Compensation, and Employee Benefits$38,505
Total Fundraising Expense$24
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$17,390$7,453-$24,843
Current Officers, Directors, Trustees, and Key Employees$9,563$4,099-$13,662
Office Expenses$3,872$1,660$24$5,556
Depreciation Depletion$3,313$1,420-$4,733
Other Expenses$2,963$1,270-$4,233
Fees for Services Accounting$1,868$801-$2,669
Total Functional Expenses$55,124$23,627$24$78,775
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Rental Deposit$300
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Management duties delegated
No

Governance Explanations

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

The board of directors has delegated the responisbility of reviewing the form 990 to the executive director. The executive director, along with the assistance of the organization's contract bookkeeper, reviews the form 990 prior to filing.

Form 990, Part VI, Section C, Line 19

Governing documents, conflict of interest policy, and financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
Oregon Student Foundation
EIN
93-1176313
Phone
5032860477
Address
635 NE DEKUM STREET, PORTLAND, OR 97211

Signing Officer

Name
Joseph Cruz
Title
Executive Director
Phone
5032860477
Signed
2023-05-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joseph Cruz
Formed
1994
Legal Domicile
Or
Voting Board Members
15
Independent Board Members
15
Employees
0
Volunteers
30

Preparer

Firm
Mcdonald Jacobs Pc
Address
520 SW YAMHILL ST STE 500, PORTLAND, OR 97204
Preparer
Sang Ahn
Phone
5032270581
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IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0150612
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt052200
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt041302
IRS990/PYOtherRevenueAmt012036
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-12301
IRS990/PYSalariesCompEmpBnftPaidAmt081447
IRS990/PYTotalExpensesAmt0174949
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0162648
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0113363
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt07138
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0329936
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0443109
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0185000
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0150612
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0205166
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0409289
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0345726
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01295793
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt012925
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt019500
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt027300
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt030755
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt025769
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0116249
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0149395
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt01927
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt09254
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt014704
IRS990ScheduleA/OtherIncome170Grp/TotalAmt025885
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.74160
IRS990ScheduleA/PublicSupportPY170Pct00.78070
IRS990ScheduleA/PublicSupportTotal170Amt01066311
IRS990ScheduleA/SubstantialContributorsTotAmt0229482
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0185000
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0150612
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0205166
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0409289
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0345726
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01295793
IRS990ScheduleA/TotalSupportAmt01437927
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearMinus1Amt08736
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearMinus2Amt012631
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/TotalAmt021367
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearMinus1Amt034942
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearMinus2Amt050524
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/TotalAmt085466
IRS990ScheduleC/GrassrootsCeilingAmt032051
IRS990ScheduleC/LobbyingCeilingAmt0128199
IRS990ScheduleD/BuildingsGrp/BookValueAmt098756
IRS990ScheduleD/BuildingsGrp/DepreciationAmt075777
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0174533
IRS990ScheduleD/EquipmentGrp/BookValueAmt0702
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0407
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01109
IRS990ScheduleD/LandGrp/BookValueAmt035687
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt035687
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0300
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0RENTAL DEPOSIT
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0135145
IRS990ScheduleD/TotalLiabilityAmt0300
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD OF DIRECTORS HAS DELEGATED THE RESPONISBILITY OF REVIEWING THE FORM 990 TO THE EXECUTIVE DIRECTOR. THE EXECUTIVE DIRECTOR, ALONG WITH THE ASSISTANCE OF THE ORGANIZATION'S CONTRACT BOOKKEEPER, REVIEWS THE FORM 990 PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0OREGON STUDENT ASSOCIATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0930683005
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(4)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0OR
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0STUDENT RESEARCH, ADVOCACY, & COMMUNICATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0635 NE DEKUM ST
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0PORTLAND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0OR
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd097221
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd01
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd01
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0OR
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0379007
IRS990/TotalAssetsEOYAmt0443118
IRS990/TotalAssetsGrp/BOYAmt0379007
IRS990/TotalAssetsGrp/EOYAmt0443118
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0185000
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt024
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt023627
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt055124

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.24$0.00$7.24$6.31$2.79$3.53
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.27$0.00$4.27$0.56$1.24$0.68
2022Detailed filing. Detailed filing data is available for this year.$4.43$0.00$4.43$1.92$0.79$1.13
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.79$0.49$3.30$1.63$1.75$0.12
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.15$0.73$3.42$2.60$2.53$0.07
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.74$0.40$3.35$4.88$4.65$0.23
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.36$0.22$3.14$4.50$4.75$0.26
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.52$0.12$3.40$5.73$4.47$1.26
2016Detailed filing. Detailed filing data is available for this year.$3.97$1.76$2.21$2.05$3.51$1.46
2015Detailed filing. Detailed filing data is available for this year.$3.74$0.15$3.59$4.78$3.74$1.04
2014Detailed filing. Detailed filing data is available for this year.$2.81$0.26$2.55$2.92$3.00$0.08
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.79$0.17$2.63$2.98
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.34$0.21$2.13$3.42
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.48$0.21$2.27$2.15