Oregon Student Foundation FY2024 filing

Tax-deductible

Portland, OR501(c)(3)EducationEIN 93-1176313Revenue $631K in FY2024

On file with the IRSorstudents.org/osf3829 Se 149th Ave, 97236-2417 · Portland, ORTax-exempt since Aug 1995Publicly supported — 509(a)(2)

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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.
90¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2024 · 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
90%
of spending
Looks good: 90% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
31 mo
of spending, in cash
Looks good: 31.2 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
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
13
of 13 voting members
Looks good: 13 of 13 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$631K
×11 vs prior year
Spent
$279K
To programs
90%
Net assets
$724K
By yearFY2020–FY2025
Revenue
$631K
FY2024▲ ×11
Tap a bar for its year
Revenue by fiscal year
FY2020$260K
FY2021$163K
FY2022$192K
FY2023$56K
FY2024$631K
FY2025$8K
Expenses
$279K
FY2024▲ +125%
Tap a bar for its year
Expenses by fiscal year
FY2020$253K
FY2021$175K
FY2022$79K
FY2023$124K
FY2024$279K
FY2025$197K
Net assets
$724K
FY2024▲ +70%
Tap a bar for its year
Net assets by fiscal year
FY2020$342K
FY2021$330K
FY2022$443K
FY2023$427K
FY2024$724K
FY2025$535K

From the FY2024 Form 990 (year ending June 2024) · see the original

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You’re viewing the FY2024 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

90 cents of each dollar spent went to programs.

Program services 90% · $251K 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

14 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
Former Exec Dir
$0Pt VII · Sec A
Board Chair
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$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.

Questions for Oregon Student Foundation

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Provided by the organization

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1 program · $251K · in their own filed words · FY2023
01

Provided funding needed for the oregon students association to launch the student organizer coalition and council of legislative advocates interships. Oregon student foundation provided these students with mentorship and networking opportunties.

$251Kprogram 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 FY2024 990, line by line.

1The main four
Money inPt VIII
$631K
Ln 12
Investment incomeLn 3$400K
Gifts and grantsLn 1h$225K
Other incomeLn 4–11$6K
Money outPt IX
$279K
Ln 25
Programscol B$251K
Managementcol C$28K
Owns and owesPt X
$724K
net assets · Ln 32
Cash and savingsLn 1–2$724K
Total assetsLn 16$724K
LiabilitiesLn 26$0
PeoplePt VI, VII
14
listed · VII A
PaidVII A0
Voting boardVI 1a13
IndependentVI 1b13
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$225K
Investment incomeLn 3$400K
Other incomeLn 4–11$6K
Gains on assetsLn 7$400K
Total revenueLn 12$631K
Assets in detailPt X, end of year
CashLn 1$724K
SavingsLn 2$0
Cash and savings togetherLn 1–2$724K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$0
Other assetsLn 15$0
Total assetsLn 16$724K
LiabilitiesLn 26$0
Net assetsLn 32$724K
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 FY24End FY24
Cash and savingsLn 1–2$289K$724K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$131K$0
Total assetsLn 16$427K$724K
LiabilitiesLn 26$0$0
Net assetsLn 32$427K$724K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$0
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$0
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$0
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$0
Advertising and promotionLn 12$0
Office expensesLn 13$0
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$0
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$0
InsuranceLn 23$0
Other expenses (24a–d)Ln 24$275K$247K$27K
All other expensesLn 24e$4K$4K$410
Total functional expensesLn 25$279K$251K$28K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $8K$197K−$189K$535K 990 PDF
FY2024 Viewing $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 $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 FY2024 990 (6 parts)
Part I · Summary $631,307 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $55,748$225,000
I-9 Program service revenue$0
I-10 Investment income$400,433
I-11 Other revenue$5,874
I-12 Total revenuePrior year $55,748$631,307
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $14,679$0
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $109,307$278,779
I-18 Total expensesPrior year $123,986$278,779
I-19 Revenue less expensesPrior year −$68,238$352,528
Part VI · Governance 13 of 13 board members independent, 4 to look at
VI-1a Voting members of the governing body13
VI-1b Independent voting members13
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $631,307 across 8 lines filed
VIII-1f All other contributions, gifts and grants$225,000
VIII-1h Total contributions, gifts and grants$225,000
VIII-3 Investment income$0
VIII-5 Royalties$0
VIII-6 Net rental income or lossRelated to mission $5,874$5,874
VIII-7 Net gain or loss on sales of assetsExcluded from tax $400,433$400,433
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $5,874 · Excluded from tax $400,433$631,307
Part IX · Statement of functional expenses $278,779 across 31 lines filed
IX-1 Grants to domestic organizations$0
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 current officers, directors and key staff$0
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wages$0
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxes$0
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting fees$0
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for services$0
IX-12 Advertising and promotion$0
IX-13 Office expenses$0
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 Occupancy$0
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortization$0
IX-23 Insurance$0
IX-24 Other expenses (24a–d)Programs $247,205 · Management $27,467$274,672
IX-24e All other expensesPrograms $3,697 · Management $410$4,107
IX-25 Total functional expensesPrograms $250,902 · Management $27,877 · Fundraising $0$278,779
Part X · Balance sheet $724,497 assets, 17 lines filed
X-1 Cash, non-interest-bearingStart of year $288,603$724,497
X-2 Savings and temporary cash investments$0
X-3 Pledges and grants receivable$0
X-4 Accounts receivableStart of year $7,416$0
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, netStart of year $130,528$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 $426,547$724,497
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $426,547$724,497
X-32 Total net assets or fund balancesStart of year $426,547$724,497
X-33 Total liabilities and net assetsStart of year $426,547$724,497
Part XI · Reconciliation of net assets $724,497 net assets at year end
XI-1 Total revenue$631,307
XI-2 Total expenses$278,779
XI-3 Revenue less expenses$352,528
XI-4 Net assets at start of year$426,547
XI-8 Prior period adjustments−$54,578
XI-10 Net assets at end of year$724,497

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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