Oregon Student Association

Portland, ORUnknown exempt organization EIN 93-0683005Revenue $278K in FY2025Latest return filed May 19, 2025

On file with the IRSorstudents.orgPortland, OR

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

Form 990 Part I, line 1, FY2025. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 93-0683005) · Dispute this line
90¢ of each $1 spent went to programs.
Run by 5 volunteers and 4 employees.
Mission: Form 990 Part I, line 1 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
Latest return
FY2025
latest Form 990
The latest return is for FY2025, 1 tax year back.
IRS e-file · Filing history
Surplus or deficit
3 of 6
filings with a surplus
Average deficit $81K a year · 24% of revenue · last 6 filings
A surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
90%
of spending
90% of spending went to programs.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$26K
to officers and key staff · 9% of spending
Pay to officers and key staff is 9% of spending.
Part VII, Section A
Named funders
1
named funder · $8K
1 funder names it on their filings.
Funders’ Sch. I, 990-PF
Liabilities
$0
total owed
No data yet: the filing does not give total assets.
Pt X · Ln 26
Independent board members
5
of 5 voting members
5 of 5 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$278K
-36% vs prior year
Spent
$292K
To programs
90%
Net assets
$0
By yearFY2020–FY2025
Revenue
$278K
FY2025▼ -36%
Tap a bar for its year
Revenue by fiscal year
FY2020$414K
FY2021$365K
FY2022$377K
FY2023$160K
FY2024$434K
FY2025$278K
Expenses
$292K
FY2025▼ -55%
Tap a bar for its year
Expenses by fiscal year
FY2020$348K
FY2021$362K
FY2022$293K
FY2023$573K
FY2024$644K
FY2025$292K
Net assets
$0
FY2025▼ -100%
Tap a bar for its year
Net assets by fiscal year
FY2020$308K
FY2021$311K
FY2022$395K
FY2023$237K
FY2024$15K
FY2025$0

From the FY2025 Form 990 (year ending April 2025) · see the original

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

90 cents of each dollar spent went to programs.

Program services 90% · $264K Management & general 10% · $28K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

7 people listed on the 990; $26K paid to officers and key staff (Part VII, Section A).

Part VII, Section A · reportable compensation
Past Exec Dir
$20,417Pt VII · Sec A
Liquidation Ofr
$5,158Pt VII · Sec A
Board Chair
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Compensation history total reportable pay by year · 5 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Joesph Cruz$20,417$68,000————
Joseph Cruz——$60,327———
Andrew Rogers————$37,327$48,198
Evelyn Kocher———$37,327——
Perla Medina Alvarez$5,158—————

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Oregon Student Association executive salaries →

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Provides Oregonians with access to quality, affordable education.

Questions for Oregon Student Association

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Your first name shows with your question. Oregon Student Association answers here, for everyone.

1 program · $264K · in their own filed words · FY2024
01

The Student organizer coalition (SOC) is a statewide coalition of Student organizers from community colleges and universities across Oregon. Student organizers are empowered to foster a unified voice for Student advocacy.

Form 990 Part III, line 4, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 93-0683005) · Dispute this line
$264Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2024
Total grants receivedfrom 1 funder$8K
Grants paid · 1 grant · $8K · 2024–2024
Oregon Student FoundationOR · FY2024$7,500

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$278K
Ln 12
Other incomeLn 4–11$208K
Gifts and grantsLn 1h$69K
Money outPt IX
$292K
Ln 25
Programscol B$264K
Managementcol C$28K
Owns and owesPt X
$0
net assets · Ln 32
Total assetsLn 16$0
LiabilitiesLn 26$0
PeoplePt VI, VII
7
listed · VII A
PaidVII A2
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$69K
Other incomeLn 4–11$208K
Gains on assetsLn 7$0
Total revenueLn 12$278K
Assets in detailPt X, end of year
Total assetsLn 16$0
LiabilitiesLn 26$0
Net assetsLn 32$0
OperationsPt I, VI
EmployeesI 54
VolunteersI 65
Fiscal year endsHeaderApril
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$42K$0
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$0
Total assetsLn 16$42K$0
LiabilitiesLn 26$28K$0
Net assetsLn 32$15K$0
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$8K$8K
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of officers and key staff (Part IX, line 5)Ln 5$25K$23K$3K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$122K$110K$12K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$10K$9K$1K
Payroll taxesLn 10$10K$9K$1K
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$0
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$53K$48K$5K
Advertising and promotionLn 12$0
Office expensesLn 13$571$514$57
Information technologyLn 14$2K$2K$240
RoyaltiesLn 15$0
OccupancyLn 16$291$262$29
TravelLn 17$7K$7K$741
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$83$75$8
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$0
InsuranceLn 23$2K$2K$174
Other expenses (24a–d)Ln 24$51K$46K$5K
All other expensesLn 24e$0
Total functional expensesLn 25$292K$264K$28K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest ViewingFiled with the IRS May 19, 2025 $278K$292K−$15K$0 990 PDF
FY2024Filed with the IRS Feb 3, 2025 $434K$644K−$210K$15K 990 PDF
FY2023Filed with the IRS May 15, 2024 $160K$573K−$412K$237K 990 PDF
FY2022Filed with the IRS May 15, 2023 $377K$293K$84K$395K 990 PDF
FY2021Filed with the IRS May 16, 2022 $365K$362K$3K$311K 990 PDF
FY2020Filed with the IRS May 17, 2021 $414K$348K$66K$308K 990 PDF

Schedules filed Part IV

I · Grants O · Explanations
See the full FY2025 990
Part I · Summary $277,545 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $404,598$69,175
I-9 Program service revenuePrior year $29,495$0
I-10 Investment income$0
I-11 Other revenuePrior year $136$208,370
I-12 Total revenuePrior year $434,229$277,545
I-13 Grants and similar amounts paid$7,500
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $336,837$167,601
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $307,470$117,044
I-18 Total expensesPrior year $644,307$292,145
I-19 Revenue less expensesPrior year −$210,078−$14,600
Part VI · Governance 5 of 5 board members independent, 1 to look at
VI-1a Voting members of the governing body5
VI-1b Independent voting members5
VI-12a Written conflict of interest policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $277,545 across 9 lines filed
VIII-1b Membership dues$69,175
VIII-1h Total contributions, gifts and grants$69,175
VIII-3 Investment income$0
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $208,370$208,370
VIII-12 Total revenueRelated to mission $208,370$277,545
Part IX · Statement of functional expenses $292,145 across 31 lines filed
IX-1 Grants to domestic organizationsPrograms $7,500$7,500
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of officers and key staff (Part IX, line 5)Programs $22,622 · Management $2,513$25,135
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $109,944 · Management $12,216$122,160
IX-8 Pension plan contributions$0
IX-9 Other employee benefitsPrograms $9,117 · Management $1,013$10,130
IX-10 Payroll taxesPrograms $9,158 · Management $1,018$10,176
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting fees$0
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesPrograms $47,810 · Management $5,312$53,122
IX-12 Advertising and promotion$0
IX-13 Office expensesPrograms $514 · Management $57$571
IX-14 Information technologyPrograms $2,163 · Management $240$2,403
IX-15 Royalties$0
IX-16 OccupancyPrograms $262 · Management $29$291
IX-17 TravelPrograms $6,672 · Management $741$7,413
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetingsPrograms $75 · Management $8$83
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortization$0
IX-23 InsurancePrograms $1,563 · Management $174$1,737
IX-24 Other expenses (24a–d)Programs $46,282 · Management $5,142$51,424
IX-24e All other expenses$0
IX-25 Total functional expensesPrograms $263,682 · Management $28,463 · Fundraising $0$292,145
Part X · Balance sheet $0 assets, 19 lines filed
X-1 Cash, non-interest-bearingStart of year $42,255$0
X-2 Savings and temporary cash investments$0
X-3 Pledges and grants receivable$0
X-4 Accounts receivable$0
X-5 Loans to officers and key people$0
X-6 Loans to other insiders$0
X-7 Notes and loans receivable$0
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, net$0
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assets$0
X-16 Total assetsStart of year $42,255$0
X-26 Total liabilitiesStart of year $27,655$0
X-32 Total net assets or fund balancesStart of year $14,600$0
X-33 Total liabilities and net assetsStart of year $42,255$0
Part XI · Reconciliation of net assets $0 net assets at year end
XI-1 Total revenue$277,545
XI-2 Total expenses$292,145
XI-3 Revenue less expenses−$14,600
XI-4 Net assets at start of year$14,600
XI-10 Net assets at end of year$0

Form 990 e-file FY2025 from the IRS (about our sources) · Classification, formation year and address from the IRS Business Master File

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