Civic Intelligence

Oregon Student Foundation

990 • Fiscal year 2023 • EIN 93-1176313

Jul 01, 2022 to Jun 30, 2023 • Filed on May 15, 2024

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

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

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

59th percentile

0.00x

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

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

5th percentile

-122%

Higher net margin than 5% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

95th percentile

$68,945

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 123.7% of source-year revenue.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

40th percentile

-3.7%

Faster asset growth than 40% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

6th percentile

-71%

Faster revenue growth than 6% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Assets

Down

$426,547

Down $16,571 (-3.7%) from 2022

Net Assets

Down

$426,547

Down $16,562 (-3.7%) from 2022

Liabilities

Down

$0

Down $9 (-100%) from 2022

Revenue

Down

$55,748

Down $136,390 (-71%) from 2022

Expenses

Up

$123,986

Up $45,211 (+57%) from 2022

Net Income

Down

-$68,238

Down $181,601 (-160%) from 2022

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

2023

Assets$426,547
Liabilities$0
Net Assets$426,547

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

2023

Revenue$55,748
Expenses$123,986
Net Income-$68,238
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
May 15, 2024
Return Version
2022v5.0
Gross Receipts
$55,748
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$443,109$426,547▼ $16,562
Cash and Non-Interest-Bearing Accounts$300,915$288,603▼ $12,312
Land, Buildings, and Equipment, Net$135,145$130,528▼ $4,617
Accounts Receivable$7,416$7,416→ $0
Intangible Assets$595--
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--
Total Assets$443,118$426,547▼ $16,571
Liabilities
Other Liabilities$300$0▼ $300
Accounts Payable and Accrued Expenses$-291--
Total Liabilities$9$0▼ $9
Net Assets / Fund Balance
Total Net Assets Fund Balance$443,109$426,547▼ $16,562
Total Liabilities and Net Assets / Fund Balance$443,118$426,547▼ $16,571

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$94,360$80,173$174,533
Land$35,687-$35,687
Equipment$481$628$1,109
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Joseph CruzExecutive DirectorPT$8,618$60,327$68,945

Board Members and Trustees

NameTitle
Brenda SifuentezChairman
Andrew RogersBoard Member
Brett RowlettBoard Member
Emily MclainBoard Member
Emma CallowayBoard Member
Huy OngBoard Member
Kalpana KrishnamurthyBoard Member
Mary MollerBoard Member
Melissa UngerBoard Member
Rob NoseeBoard Member
Rocky DallumBoard Member
Tamara HendersonBoard Member
Torii UyeharaBoard Member
Yasmin IbarraBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$55,748
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$55,748
Change in Net Assets
$-68,238
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$109,307
Salaries, Compensation, and Employee Benefits$14,679
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$68,413--$68,413
Occupancy$22,900$2,544-$25,444
Current Officers, Directors, Trustees, and Key Employees$7,117$791-$7,908
Office Expenses$6,864$763-$7,627
Other Salaries and Wages$6,094$677-$6,771
Depreciation Depletion$4,227$470-$4,697
Fees for Services Other$3,000--$3,000
Travel$126--$126
Total Functional Expenses$118,741$5,245$0$123,986
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
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
2024-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joseph Cruz
Formed
1994
Legal Domicile
Or
Voting Board Members
14
Independent Board Members
14
Employees
3
Volunteers
13

Preparer

Firm
Mcdonald Jacobs Pc
Address
121 SW SALMON ST STE 1100, PORTLAND, OR 97204
Preparer
Sang Ahn
Phone
5032270581
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IRS990/OtherSalariesAndWagesGrp/TotalAmt06771
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0-953
IRS990/PrincipalOfficerNm0JOSEPH CRUZ
IRS990/PriorPeriodAdjustmentsAmt051676
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0185000
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt040270
IRS990/PYOtherRevenueAmt07138
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0113363
IRS990/PYSalariesCompEmpBnftPaidAmt038505
IRS990/PYTotalExpensesAmt078775
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0192138
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-68238
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0443109
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0426547
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt055748
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0185000
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0150612
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0205166
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0409289
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01005815
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt012925
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt019500
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt027300
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt030755
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt090480
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt080065
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt01927
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt09254
IRS990ScheduleA/OtherIncome170Grp/TotalAmt011181
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.58070
IRS990ScheduleA/PublicSupportPY170Pct00.74160
IRS990ScheduleA/PublicSupportTotal170Amt0643115
IRS990ScheduleA/SubstantialContributorsTotAmt0362700
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt055748
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0185000
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0150612
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0205166
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0409289
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01005815
IRS990ScheduleA/TotalSupportAmt01107476
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/CurrentYearMinus2Amt08736
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearMinus3Amt012631
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/TotalAmt021367
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearMinus2Amt034942
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearMinus3Amt050524
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/TotalAmt085466
IRS990ScheduleC/GrassrootsCeilingAmt032051
IRS990ScheduleC/LobbyingCeilingAmt0128199
IRS990ScheduleD/BuildingsGrp/BookValueAmt094360
IRS990ScheduleD/BuildingsGrp/DepreciationAmt080173
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0174533
IRS990ScheduleD/EquipmentGrp/BookValueAmt0481
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0628
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01109
IRS990ScheduleD/LandGrp/BookValueAmt035687
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt035687
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0130528
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/TotalAssetsBOYAmt0443118
IRS990/TotalAssetsEOYAmt0426547
IRS990/TotalAssetsGrp/BOYAmt0443118
IRS990/TotalAssetsGrp/EOYAmt0426547
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt055748
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt05245
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0118741
IRS990/TotalFunctionalExpensesGrp/TotalAmt0123986

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
2023Detailed filing. Detailed filing data is available for this year.$4.27$0.00$4.27$0.56$1.24$0.68
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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