Oregon Student Foundation FY2020 filing

Tax-deductible

Portland, OR501(c)(3)EducationEIN 93-1176313

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

501(c)(3) charity; gifts are tax-deductible.
77¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2020 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 6
filings with a surplus
Average surplus $34K a year · 16% of revenue · last 6 filings
Worth a look: a surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
77%
of spending
Looks good: 77% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
12 mo
of spending, in cash
Looks good: 12.2 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $8K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$73K
18% of total assets
Looks good: liabilities are 18% of assets; 50% or less.
Pt X · Ln 26
Independent board members
15
of 15 voting members
Looks good: 15 of 15 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$260K
Spent
$253K
To programs
77%
Net assets
$342K
By yearFY2020–FY2025
Revenue
$260K
FY2020
Revenue by fiscal year
FY2020$260K
FY2021$163K
FY2022$192K
FY2023$56K
FY2024$631K
FY2025$8K
Expenses
$253K
FY2020
Expenses by fiscal year
FY2020$253K
FY2021$175K
FY2022$79K
FY2023$124K
FY2024$279K
FY2025$197K
Net assets
$342K
FY2020
Net assets by fiscal year
FY2020$342K
FY2021$330K
FY2022$443K
FY2023$427K
FY2024$724K
FY2025$535K

From the FY2020 Form 990 (year ending June 2020) · see the original

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You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Aug 1995.

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

Where the money goes

77 cents of each dollar spent went to programs.

Program services 77% · $195K Management & general 23% · $58K

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

14 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2019); the FY2020 filing did not itemize Part VII
$0Pt VII · Sec A
Vice Chair
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Joseph Cruz’s $9K as Executive Director is at the 32nd percentile of top reported officer pay among 146 <$100K education nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 3 named individuals · Part VII

NameFY2023FY2022FY2021
Evelyn Kocher—$13,398—
Andrew Rogers——$13,398
Joseph Cruz$8,618——

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 Foundation executive salaries →

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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 15aNo

Programs and updates

Supports Oregonians to ensure access to quality, affordable education.

Provided by the organization

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3 programs · $195K · in their own filed words · FY2019
01

Oregon Students of Color Conference

The oregon student foundation worked with a planning committee of 7 bipoc students to plan for the 2021 oregon students of color conference, which will be held remotely may 7-9 2021. 90 students from across oregon have registred to attend for free.

$77Kprogram expense
02

Oregon Student Equal Rights Alliance Symposium

Oregon student foundation helped plan and facilitate a series of virtual community circles for lgbtqia+ identified students across oregon. 15 students attended as well as a voluteer planning committee of 6 lgbtqia+ students.

$77Kprogram expense
03

Virtual Teach-In Series

Oregon student foundation facilitated a virtual training series in spring 2020 with topics such as "the racial achievemnt gap in higher education" "food and housing insecurity among college students and a panel on the history of the student movement. 30 students attended.

$41Kprogram 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 · 7 grants · $112K · 2019–2020
Momentum AllianceOR · FY2020$35,650
OpalOR · FY2020$8,000
Individual RecipientFY2020$8,000
Oregon Student AssociationOR · FY2019$20,000
Mano a ManoOR · FY2019$20,000
Capaces Leadership InstituteOR · FY2019$14,000
OpalOR · FY2019$6,000

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$260K
Ln 12
Gifts and grantsLn 1h$205K
Fees for servicesLn 2g$32K
Other incomeLn 4–11$23K
Money outPt IX
$253K
Ln 25
Programscol B$195K
Managementcol C$58K
Owns and owesPt X
$342K
net assets · Ln 32
Cash and savingsLn 1–2$256K
Total assetsLn 16$415K
LiabilitiesLn 26$73K
PeoplePt VI, VII
14
listed · VII A
PaidVII A0
Voting boardVI 1a15
IndependentVI 1b15
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$205K
Fees for servicesLn 2g$32K
Other incomeLn 4–11$23K
Total revenueLn 12$260K
Assets in detailPt X, end of year
CashLn 1$256K
Cash and savings togetherLn 1–2$256K
Land, buildings, equipmentLn 10c$143K
Total assetsLn 16$415K
LiabilitiesLn 26$73K
Net assetsLn 32$342K
OperationsPt I, VI
EmployeesI 50
VolunteersI 6273
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$218K$256K
Land, buildings, equipmentLn 10c$148K$143K
Total assetsLn 16$374K$415K
LiabilitiesLn 26$40K$73K
Net assetsLn 32$335K$342K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$60K$60K
Pay of disqualified personsLn 6$19K$14K$6K
Pension plan contributionsLn 8$42K$29K$13K
Other employee benefitsLn 9$5K$3K$2K
Payroll taxesLn 10$4K$3K$1K
Accounting feesLn 11c$18K$13K$6K
Other fees for servicesLn 11g$3K$2K$828
Office expensesLn 13$9K$6K$3K
TravelLn 17$1K$881$379
Conferences, conventions and meetingsLn 19$36K$25K$11K
Depreciation, depletion and amortizationLn 22$4K$3K$1K
Other expenses (24a–d)Ln 24$50K$35K$15K
Total functional expensesLn 25$253K$195K$58K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $8K$197K−$189K$535K 990 PDF
FY2024 $631K$279K$353K$724K 990 PDF
FY2023 $56K$124K−$68K$427K 990 PDF
FY2022 $192K$79K$113K$443K 990 PDF
FY2021 $163K$175K−$12K$330K 990 PDF
FY2020 Viewing $260K$253K$7K$342K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2020 990 (4 parts)
Part VIII · Statement of revenue $259,893 across 7 lines filed
VIII-1f All other contributions, gifts and grants$205,166
VIII-1h Total contributions, gifts and grants$205,166
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $31,770$31,770
VIII-6 Net rental income or lossExcluded from tax $21,030$21,030
VIII-8 Net income from fundraising eventsExcluded from tax $529$529
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $1,398$1,398
VIII-12 Total revenueRelated to mission $31,770 · Unrelated business $0 · Excluded from tax $22,957$259,893
Part IX · Statement of functional expenses $252,619 across 12 lines filed
IX-1 Grants to domestic organizationsPrograms $60,000$60,000
IX-6 Pay of disqualified personsPrograms $13,599 · Management $5,855$19,454
IX-8 Pension plan contributionsPrograms $29,244 · Management $12,591$41,835
IX-9 Other employee benefitsPrograms $3,493 · Management $1,504$4,997
IX-10 Payroll taxesPrograms $2,752 · Management $1,185$3,937
IX-11c Accounting feesPrograms $12,841 · Management $5,529$18,370
IX-11g Other fees for servicesPrograms $1,922 · Management $828$2,750
IX-13 Office expensesPrograms $6,384 · Management $2,749$9,133
IX-17 TravelPrograms $881 · Management $379$1,260
IX-19 Conferences, conventions and meetingsPrograms $25,267 · Management $10,878$36,145
IX-22 Depreciation, depletion and amortizationPrograms $3,128 · Management $1,347$4,475
IX-24 Other expenses (24a–d)Programs $35,136 · Management $15,127$50,263
IX-25 Total functional expensesPrograms $194,647 · Management $57,972 · Fundraising $0$252,619
Part X · Balance sheet $414,529 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $217,847$256,298
X-4 Accounts receivableStart of year $8,062$14,316
X-10c Land, buildings and equipment, netStart of year $147,869$143,393
X-14 Intangible assetsStart of year $595$522
X-16 Total assetsStart of year $374,373$414,529
X-17 Accounts payable and accrued expensesStart of year $27,709$52,675
X-25 Other liabilitiesStart of year $11,927$19,915
X-26 Total liabilitiesStart of year $39,636$72,590
X-32 Total net assets or fund balancesStart of year $334,737$341,939
X-33 Total liabilities and net assetsStart of year $374,373$414,529
Part XI · Reconciliation of net assets $341,939 net assets at year end
XI-1 Total revenue$259,893
XI-2 Total expenses$252,619
XI-3 Revenue less expenses$7,274
XI-4 Net assets at start of year$334,737
XI-8 Prior period adjustments−$72
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$341,939

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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