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← SQUAREONE VILLAGES

Form 990 for tax year 2024

Filed by SQUAREONE VILLAGES.

Totals

Total revenue
$2,601,745
Total expenses
$1,815,677
Contributions and grants received
$1,898,108
Grants paid
$35,000
Program service revenue
$538,416
Investment income
$138,153
Other revenue
$27,068
Total assets, end of year
$13,414,527
Total liabilities, end of year
$3,135,144
Net assets or fund balances, end of year
$10,279,383
Program services expenses (Part IX)
$1,224,489
Management and general expenses
$454,783
Fundraising expenses
$136,405
Program service expenses (Part III)
$1,224,489

Program services were 67.4% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1c · Fundraising events

    $77,458

  • 1e · Government grants (contributions)

    $1,000

  • 1f · All other contributions, gifts and grants

    $1,819,650

  • 1g · Noncash contributions included above

    $141,831

  • 2a · Program service revenue: CONTRACT PROGRAM SERVICES

    total $302,157 · related or exempt $302,157

  • 2b · Program service revenue: GROUND LEASES

    total $142,739 · related or exempt $142,739

  • 2c · Program service revenue: OTHER PROGRAM REVENUES

    total $93,520 · related or exempt $93,520

  • 3 · Investment income

    total $145,821 · excluded $145,821

  • 6a · Gross rents

    real property $57,917

  • 6b · Less rental expenses

    real property $6,102

  • 6c · Rental income or loss

    real property $51,815

  • 6d · Net rental income or loss

    total $51,815 · unrelated business $8,298 · excluded $43,517

  • 7b · Less cost or other basis and sales expenses

    other assets $7,668

  • 7c · Gain or loss

    other assets -$7,668

  • 7d · Net gain or loss

    total -$7,668 · excluded -$7,668

  • 8a · Fundraising events: gross income

    $5,970

  • 8a · Fundraising events: contributions included on line 1c

    $77,458

  • 8b · Fundraising events: direct expenses

    $31,417

  • 8c · Net income from fundraising events

    total -$25,447

  • 11a · Other revenue: MISCELLANOUS INCOME

    total $700 · excluded $700

  • 11e · Other revenue, total

    $700

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $35,000 · program services $35,000

  • 5 · Compensation of officers, directors and key employees

    total $180,450 · program services $80,454 · management and general $94,829 · fundraising $5,167

  • 7 · Other salaries and wages

    total $708,541 · program services $519,213 · management and general $98,786 · fundraising $90,542

  • 8 · Pension plan contributions

    total $42,011 · program services $20,509 · management and general $18,030 · fundraising $3,472

  • 9 · Other employee benefits

    total $62,758 · program services $34,258 · management and general $22,759 · fundraising $5,741

  • 10 · Payroll taxes

    total $84,091 · program services $56,535 · management and general $18,697 · fundraising $8,859

  • 11b · Fees: legal

    total $3,724 · program services $274 · management and general $3,275 · fundraising $175

  • 11c · Fees: accounting

    total $30,840 · management and general $30,840

  • 11g · Fees: other

    total $3,395 · management and general $1,653 · fundraising $1,742

  • 12 · Advertising and promotion

    total $4,115 · program services $4,100 · management and general $15

  • 13 · Office expenses

    total $45,834 · program services $29,984 · management and general $6,831 · fundraising $9,019

  • 14 · Information technology

    total $15,840 · program services $5,993 · management and general $4,713 · fundraising $5,134

  • 16 · Occupancy

    total $227,710 · program services $171,905 · management and general $54,927 · fundraising $878

  • 17 · Travel

    total $2,081 · program services $1,589 · management and general $381 · fundraising $111

  • 19 · Conferences, conventions and meetings

    total $16,022 · program services $5,348 · management and general $9,681 · fundraising $993

  • 22 · Depreciation, depletion and amortization

    total $238,668 · program services $207,927 · management and general $30,741

  • 23 · Insurance

    total $45,150 · program services $15,142 · management and general $29,626 · fundraising $382

  • 24a · Other expenses: MISCELLANEOUS

    total $21,595 · program services $2,206 · management and general $15,309 · fundraising $4,080

  • 24b · Other expenses: REPAIRS AND MAINTENANCE

    total $18,129 · program services $11,443 · management and general $6,686

  • 24c · Other expenses: LICENSES AND FEES

    total $10,764 · program services $3,760 · management and general $7,004

  • 24d · Other expenses: CONTRACT SERVICES

    total $10,284 · program services $10,174 · fundraising $110

  • 24e · All other expenses

    total $8,675 · program services $8,675

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $32,577 · end of year $322,698

  • 2 · Savings and temporary cash investments

    beginning of year $2,280,470 · end of year $2,062,440

  • 3 · Pledges and grants receivable

    beginning of year $203,154 · end of year $155,482

  • 4 · Accounts receivable

    beginning of year $167,245 · end of year $40,832

  • 7 · Other notes and loans receivable

    beginning of year $2,166,323 · end of year $2,062,328

  • 9 · Prepaid expenses and deferred charges

    beginning of year $17,844 · end of year $67,697

  • 10a · Land, buildings and equipment: cost or other basis

    $9,250,444

  • 10b · Land, buildings and equipment: accumulated depreciation

    $547,394

  • 10c · Land, buildings and equipment, net

    beginning of year $8,749,058 · end of year $8,703,050

  • 17 · Accounts payable and accrued expenses

    beginning of year $1,119,995 · end of year $126,481

  • 23 · Secured mortgages and notes payable

    beginning of year $3,003,604 · end of year $3,008,663

  • 27 · Net assets without donor restrictions

    beginning of year $9,079,906 · end of year $9,295,770

  • 28 · Net assets with donor restrictions

    beginning of year $413,166 · end of year $983,613

Mission and programs · 2024

Mission

THE MISSION OF SQUAREONE VILLAGES IS TO CREATE DEMOCRATIC COMMUNITIES WITH HOMES THAT ARE PERMANENTLY AFFORDABLE AND ENVIRONMENTALLY SUSTAINABLE.

  • PERMANENTLY AFFORDABLE HOUSING: A PRIMARY PURPOSE OF SQUAREONE VILLAGES IS TO ACQUIRE AND HOLD LAND IN TRUST IN ORDER TO PROVIDE FOR PERMANENTLY AFFORDABLE HOUSING FOR PEOPLE WITH LOW-INCOMES WITH THE OBJECTIVE OF FOREVER REMOVING THE LAND FROM THE SPECULATIVE MARKET. SQUAREONE DEVELOPS HOUSING ON THE LAND IN AN ENVIRONMENTALLY SENSITIVE AND SOCIALLY RESPONSIBLE MANNER. SQUAREONE SPECIALIZES IN DEVELOPING COOPERATIVE HOUSING THAT IS CONTROLLED BY THE RESIDENTS THROUGH DEMOCRATIC PROCESS. THIS INCLUDES LEASEHOLD HOUSING CO- OPS, WHERE THE CO-OP LEASES THE LAND AND HOUSING FROM SQUAREONE, AND LIMITED-EQUITY HOUSING CO-OPS, WHERE THE CO-OP OWNS THE HOUSING AND LEASES THE LAND FROM SQUAREONE. STAFF PROVIDES ONGOING TRAINING AND SUPPORT TO THE CO-OP'S MEMBERS AND BOARD IN OPERATIONS AND MANAGEMENT OF THE PROPERTY. EMERALD VILLAGE EUGENE (EVE) IS A 22-UNIT LEASEHOLD HOUSING COOPERATIVE LOCATED IN EUGENE, OREGON THAT OPENED IN 2018. IT CONSISTS OF 22 DETACHED TINY HOMES AND SHARED AMENITIES INCLUDING A BIKE SHELTER, TOOL SHED, COMMUNITY BUILDING WITH MEETING SPACE AND COOKING FACILITIES, GARDENS AND GREENHOUSE. TO QUALIFY FOR RESIDENCY AT EVE, HOUSEHOLDS MUST EARN 50% OF THE AREA MEDIAN INCOME OR UNDER. IN 2024, MONTHLY HOUSING COSTS AT EVE RANGED FROM 264-366, INCLUDING UTILITIES. COTTAGE VILLAGE COOPERATIVE (CVC) IS A 13-UNIT LEASEHOLD HOUSING COOPERATIVE LOCATED IN COTTAGE GROVE, OREGON THAT OPENED IN 2020. THE PROJECT WAS DEVELOPED BY SQUAREONE IN PARTNERSHIP WITH THE COTTAGE VILLAGE COALITION, A COMMITTEE OF LOCAL VOLUNTEERS PASSIONATE ABOUT ADDRESSING ISSUES OF HOUSING AND HOMELESSNESS IN THEIR RURAL COMMUNITY. IT CONSISTS OF 13 DETACHED TINY HOMES, AND A SHOP BUILDING THAT WAS CONVERTED INTO A COMMON HOUSE IN 2022 FOR RESIDENT MEETINGS AND GATHERINGS. TO QUALIFY FOR RESIDENCY AT CVC, HOUSEHOLDS MUST EARN 50% OF THE AREA MEDIAN INCOME OR UNDER. IN 2024, MONTHLY HOUSING COSTS AT CVC RANGED FROM 374-525, INCLUDING ALL UTILITIES EXCEPT ELECTRICAL. C STREET COOPERATIVE IS A 6-UNIT LIMITED-EQUITY HOUSING COOPERATIVE LOCATED IN SPRINGFIELD, OREGON THAT OPENED IN 2021. THE PROJECT WAS DEVELOPED BY SQUAREONE IN PARTNERSHIP WITH CULTIVATE, INC. IT CONSISTS OF 6 ONE-BEDROOM SUITES WITHIN 2 DWELLINGS UNITS ON A TYPICAL RESIDENTIAL LOT. TO QUALIFY FOR RESIDENCY AT C STREET, HOUSEHOLDS MUST EARN 80% OF THE AREA MEDIAN INCOME OR UNDER. IN 2024, MONTHLY HOUSING COSTS AT C STREET WERE 825, INCLUDING UTILITIES. PEACE VILLAGE COOPERATIVE (PVC) IS A 70-UNIT LIMITED-EQUITY HOUSING COOPERATIVE LOCATED IN EUGENE, OREGON THAT BEGAN CONSTRUCTION IN 2022. SQUAREONE PURCHASED THE 3.6-ACRE PROPERTY FROM PEACE PRESBYTERIAN CHURCH. IT CONSISTS OF 70 STUDIO, ONE-BEDROOM, AND TWO-BEDROOM DWELLINGS AND UTILIZES THE EXISTING BUILDINGS ON THE PROPERTY TO PROVIDE COMMON LAUNDRY, STORAGE, COOKING, AND GATHERING SPACE. TO QUALIFY FOR RESIDENCY AT PVC, HOUSEHOLDS MUST EARN 60% OF THE AREA MEDIAN INCOME OR UNDER. OCCUPANCY OPENED AT THE END OF 2023, AND MONTHLY HOUSING COSTS ARE 450-750, INCLUDING UTILITIES. PLANS ARE BEING DEVELOPED FOR A FIFTH CO-OP CALLED ROSA VILLAGE WITH CONSTRUCTION EXPECTED TO BEGIN IN LATE 2025.

    Expenses $712,731 · Revenue $236,259

  • SAFE, NON-CONGREGATE SHELTERS: SQUAREONE VILLAGES PARTNERED WITH THE CITY OF EUGENE AND LANE COUNTY TO PROVIDE SAFE, NON-CONGREGATE SHELTER FOR INDIVIDUALS AND FAMILIES THAT WERE EXPERIENCING HOMELESSNESS. OPPORTUNITY VILLAGE EUGENE (OVE) OPENED IN 2013 AND PROVIDED AN ALTERNATIVE SHELTER OPTION OF 30 DETACHED UNITS FOR ADULTS EXPERIENCING HOMELESSNESS. IN 2023 THE ORIGINAL SITE FOR OVE ON CITY-OWNED LAND WAS CLOSED AND OVE 2.0 WAS OPENED ON LAND PURCHASED BY SQUAREONE VILLAGES. OVE 2.0 CONSISTS OF 40 DETACHED SLEEPING SHELTERS AND SHARED COMMON FACILITIES INCLUDING BATHROOMS, SHOWERS, LAUNDRY FACILITIES, COOKING FACILITIES, AND A YURT WITH MEETING SPACE AND COMPUTERS FOR COMMUNITY USE. OVE 2.0 OFFERS A FIRST STEP FOR PEOPLE EXPERIENCING HOMELESSNESS WHERE THEY CAN STABILIZE THEIR LIVES AND ACCESS COMMUNITY SERVICES AS THEY WORK TOWARD SECURING HOUSING. SOV STAFF ASSISTS CLIENTS WITH OBTAINING IDENTIFICATION DOCUMENTS, ENROLLING IN THE OREGON HEALTH PLAN, CONDUCTING HOUSING SEARCHES, AND ADVOCATING WITH LANDLORDS AND PROPERTY MANAGERS, WITH THE GOAL OF SECURING PERMANENT HOUSING. SOV ALSO PROVIDES DIRECT FINANCIAL ASSISTANCE TO OVE RESIDENTS TO ASSIST IN PAYING RENTAL APPLICATION FEES, SECURITY DEPOSITS, AND OTHER MOVE-IN EXPENSES. ADDITIONALLY, SQUAREONE HAS PROVIDED OPERATING SUPPORT TO NON-CONGREGATE SHELTERS OPERATED BY OTHER ORGANIZATIONS IN THE EUGENE-SPRINGFIELD AREA.

    Expenses $418,654 · Grants $35,000 · Revenue $302,157

  • SLEEPING POD CONSTRUCTION: IN MID-2022, SQUAREONE ENTERED INTO AN AGREEMENT FOR 1 WITH ST. VINCENT DE PAUL TO LEASE A SHOP FOR TWO YEARS TO BUILD "SLEEPING PODS" FOR USE AT OVE 2.0 AND OTHER LOCATIONS IN EUGENE. THESE SLEEPING PODS ARE 96 SQUARE FEET WITH A 4-FOOT PORCH USING 2X4 FRAMING AND A SHED ROOF. THEY ARE A SIGNIFICANT UPGRADE FROM THE "BUNGALOWS" USED AT THE ORIGINAL SITE AND THE PALLET SHELTERS PROVIDED BY LANE COUNTY FOR USE AT THE PREVIOUS "SAFE SLEEP SITE" AT THE SAME LOCATION. THE PODS COME WITH A CERAMIC WALL HEATER, LIGHTING, A BUILT-IN BUNK AND SHELVING. SQUAREONE'S CONSTRUCTION STAFF ALSO BEGAN WORKING WITH CONSTRUCTION TRADE PROGRAMS AT FIVE HIGH SCHOOLS TO BUILD SLEEPING PODS FOR OVE 2.0. SQUAREONE'S CONSTRUCTION STAFF COMPLETED CONSTRUCTION OF 40 SLEEPING PODS FOR USE AT OPPORTUNITY VILLAGE. IN ADDITION, SQUAREONE HAS COMPLETED SEVERAL ADDITIONAL SLEEPING PODS FOR USE IN VARIOUS OTHER SHELTERS IN LANE COUNTY.

    Expenses $93,104

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Andrew Heben

    DEPUTY DIREC

    Total calculated
    $110,416
    From this org
    $100,582
    From related orgs
    $0
    Other
    $9,834
    Hours/week
    40

  • Dan Bryant

    EXECUTIVE DI

    Total calculated
    $103,336
    From this org
    $100,336
    From related orgs
    $0
    Other
    $3,000
    Hours/week
    40

  • Stephanie Detwiler

    DIRECTOR OF

    Total calculated
    $77,114
    From this org
    $74,979
    From related orgs
    $0
    Other
    $2,135
    Hours/week
    40

  • Isaac Judd

    BOARD PRESID

    Total calculated
    $0
    Hours/week
    1

  • Terra Belle

    VICE PRESIDE

    Total calculated
    $500
    From this org
    $500
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

  • Aislinn Blackstone

    SECRETARY

    Total calculated
    $700
    From this org
    $700
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

  • Sharon Schuman PhD

    TREASURER

    Total calculated
    $0
    Hours/week
    1

  • Kitty Piercy

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Robert Melnick

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Wesley Lucas

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Minalee Saks

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Bobby Durham

    DIRECTOR

    Total calculated
    $500
    From this org
    $500
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

  • Susan Soonkeum Cox

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Thuy Nguyen

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those.

Grants on this return

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

Provenance

Return type
form_990
Tax year
2024
Filed
11 November 2025
IRS schema version
2024v5.0
Source object
202543169349305724

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