Squareone Villages
Public records show a registered, tax-exempt organization in good standing.
What it says it does
THE MISSION OF SQUAREONE VILLAGES IS TO CREATE DEMOCRATIC COMMUNITIES WITH HOMES THAT ARE PERMANENTLY AFFORDABLE AND ENVIRONMENTALLY SUSTAINABLE.
- Income
- $2.6 million
- Spending
- $1.8 million
- Spent on programs
- 67%
- Reserves
- 3.9 months of spending
- Largest source of income
- donations and private grants, 73%
- Employees
- 23
- Volunteers
- 40
- Highest pay
- $110,416, deputy direc
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Good: 81 out of 100. Higher than 68% of charities in its peer group (housing, $1m to $10m).
Reserves
20 of 35Spendable reserves would cover 3.9 months of spending.
Debt
16 of 20It owes 23% of what it owns.
Living within its means
15 of 15Income exceeded spending by 30% of income.
Income trend
15 of 15Income rose 9% on the year before.
Spending floor
15 of 1567% of spending went to programs and raising each dollar of donations cost 7 cents.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Strong: 100 out of 100. Higher than 70% of charities in its peer group (housing, $1m to $10m).
Independent board
25 of 2511 of 11 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
5 of 5Sets its chief executive's pay through independent review and comparison.
Independent check of accounts
15 of 15Its accounts were audited by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (3)
- $712,731 spent. 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. 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 P
- $418,654 spent. 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. 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.
- $93,104 spent. 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. 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.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated November 6, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2024.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since August 2013.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated November 4, 2026.
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