Civic Intelligence

Oregon Psychological Association

EIN 23-7111839 • 501(c)6 • Tigard, OR

Profile

To promote interests of psychology as a science and profession through services to the public and members.

9600 SW Oak Street Ste 565Tigard, OR 97223

www.opa.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

66th percentile

0.03x

Higher debt load relative to assets than 66% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

68th percentile

0.03x

Higher debt load relative to revenue than 68% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2025

Net Margin

72nd percentile

13%

Higher net margin than 72% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2025

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)6 • <$500k nonprofits • Source year 2025

Asset Growth

78th percentile

17%

Faster asset growth than 78% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

47th percentile

-1.9%

Faster revenue growth than 47% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2024 to 2025

Assets

Up

$262,246

Up $76,263 (+41%) from 2022

Liabilities

Down

$8,550

Down $18,984 (-69%) from 2022

Net Assets

Up

$253,696

Up $95,247 (+60%) from 2022

Revenue

Up

$289,734

Up $53,696 (+23%) from 2022

Expenses

Up

$253,472

Up $25,624 (+11%) from 2022

Net Income

Up

$36,262

Up $28,072 (+343%) from 2022

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$300K$200K$100K$0Assets 2011: $207,201Liabilities 2011: $77,305Net Assets 2011: $129,8962011Assets 2012: $199,602Liabilities 2012: $56,559Net Assets 2012: $143,0432012Assets 2013: $193,370Liabilities 2013: $44,594Net Assets 2013: $148,7762013Assets 2015: $153,414Liabilities 2015: $51,291Net Assets 2015: $102,1232015Assets 2019: $161,007Liabilities 2019: $33,585Net Assets 2019: $127,4222019Assets 2020: $150,216Liabilities 2020: $34,185Net Assets 2020: $116,0312020Assets 2021: $186,026Liabilities 2021: $22,550Net Assets 2021: $163,4762021Assets 2022: $185,983Liabilities 2022: $27,534Net Assets 2022: $158,4492022Assets 2025: $262,246Liabilities 2025: $8,550Net Assets 2025: $253,6962025

Highlighted filing

2025

Assets$262,246
Liabilities$8,550
Net Assets$253,696

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$400K$200K$0-$200KExpenses 2011: $386,5982011Expenses 2012: $360,4462012Expenses 2013: $344,3022013Revenue 2015: $298,595Expenses 2015: $334,788Net Income 2015: -$36,1932015Revenue 2019: $303,723Expenses 2019: $291,908Net Income 2019: $11,8152019Revenue 2020: $258,465Expenses 2020: $268,410Net Income 2020: -$9,9452020Revenue 2021: $244,684Expenses 2021: $210,125Net Income 2021: $34,5592021Revenue 2022: $236,038Expenses 2022: $227,848Net Income 2022: $8,1902022Revenue 2025: $289,734Expenses 2025: $253,472Net Income 2025: $36,2622025

Highlighted filing

2025

Revenue$289,734
Expenses$253,472
Net Income$36,262

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Feb 8, 2026
Return Version
2024v5.0
Gross Receipts
$332,646
Mission and Program Overview

Mission

To promote interests of psychology as a science and profession through services to the public and members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$86,067$91,924▲ $5,857
Cash and Non-Interest-Bearing Accounts$55,912$85,389▲ $29,477
Savings and Temporary Cash Investments$68,079$70,226▲ $2,147
Prepaid Expenses and Deferred Charges$13,441$14,707▲ $1,266
Accounts Receivable$225--
Total Assets$223,724$262,246▲ $38,522
Liabilities
Deferred Revenue$9,555$8,550▼ $1,005
Accounts Payable and Accrued Expenses$24--
Total Liabilities$9,579$8,550▼ $1,029
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$213,676$253,227▲ $39,551
Net Assets With Donor Restrictions$469$469→ $0
Total Net Assets Fund Balance$214,145$253,696▲ $39,551
Total Liabilities and Net Assets / Fund Balance$223,724$262,246▲ $38,522
Compensation and Service Providers
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$283,490
Investment Income
$6,192
Other Revenue
$52
Change in Net Assets
$36,262
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$253,472
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management---$98,500
Fees for Services Lobbying---$51,001
Conferences and Meetings---$44,549
Fees for Services Other---$22,950
Information Technology---$6,882
Fees for Services Accounting---$2,287
Insurance---$1,797
All Other Expenses---$1,535
Fees for Service Investment Mgmnt Fees---$1,479
Other Expenses---$1,140
Travel---$1,115
Advertising---$588
Office Expenses---$588
Total Functional Expenses$0$0$0$253,472
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
Yes
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Current Year Nondeductible Lobbying and Political Cost$51,001
Total Nondeductible Lobbying and Political Cost$51,001
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
Yes

Governance Explanations

Form 990, Page 6, Part VI, Line 3

The management company, update management, inc., provides general office and administrative services for the association, as directed by the governing body, including: an association office, communications, financial services, meeting and event planning, membership management, support to the board of directors and committees, and other management services as needed. No current or former directors, officers, or trustees were compensated by the management company during the tax year.

Form 990, Page 6, Part VI, Line 6

The association is organized as a not-for-profit professional association with an elected board of directors that serves as the governing body, as well as voting members who have approval and input into significant decisions of the governing body.

Form 990, Page 6, Part VI, Line 7A

Association members have voting rights to elect members of the board of directors and to make amendments to the association's bylaws. The bylaws can be amended by a majority vote of the voting members. All members also have input into the association's activities via the board of directors.

Form 990, Page 6, Part VI, Line 7B

Association members have voting rights to elect members of the board of directors and to make amendments to the association's bylaws. The bylaws can be amended by a majority vote of the voting members. All members also have input into the association's activities via the board of directors.

Form 990, Page 6, Part VI, Line 11B

Prior to the board of directors receiving a copy of the form 990, the accountant and management company conduct a review of the document to verify the accuracy of its contents. The members of the board of directors then receive a copy of the complete form 990, before it is filed with the irs. The board is given time to review the document and ask questions or clarify information. After the review is complete, the e-file form 8879-te (for the form 990) is signed and the accountant is then instructed to file the form 990 with the irs.

Form 990, Page 6, Part VI, Line 12C

The association's conflict of interest policy covers the board of directors, officers, and staff. Persons covered by this policy review it annually and are required to disclose potential conflicts to the president. The president then follows the guidelines in the policy to determine the next steps including, but not limited to, disclosure to the board, recusal from discussions and/or decisions, and resignation. In addition, the association's staff will monitor proposed or ongoing transactions for conflicts of interest and disclose them with the president of the board of directors in order to deal with potential or actual conflicts, whether discovered before or after the transaction has occurred.

Form 990, Page 6, Part VI, Line 19

The association makes copies of our governing documents (articles of incorporation, bylaws, and policies--including the conflict of interest policy), form 990, and any other legally required documents, available for public inspection by request in person at the association office or in writing.

Filing and Contact Details

Filer

Filer Name
Oregon Psychological Association
EIN
23-7111839
Phone
5032539172
Address
9600 SW OAK STREET STE 565, TIGARD, OR 97223

Signing Officer

Name
Beth Zimmermann Phd
Title
President 2025-26
Phone
5032539155
Signed
2026-02-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Steven Schoger Psyd
Formed
1962
Legal Domicile
Or
Voting Board Members
18
Independent Board Members
18
Employees
0

Preparer

Firm
Foster & Associates CPA LLC
Address
9011 SW BEAVERTON HILLSDALE HWY STE, PORTLAND, OR 97225-2452
Preparer
Asif I Muzaffarr
Phone
5032972610
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IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
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IRS990/OtherExpensesGrp/Desc0BANK & CREDIT CARD FEES (
IRS990/OtherExpensesGrp/Desc1CHAPTER EXPENSES
IRS990/OtherExpensesGrp/Desc2COMMITTEE EXPENSE
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IRS990/OtherExpensesGrp/TotalAmt18599
IRS990/OtherExpensesGrp/TotalAmt21178
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IRS990/OtherRevenueTotalAmt052
IRS990/PartialLiquidationInd0false
IRS990/PoliciesReferenceChaptersInd0true
IRS990/PoliticalCampaignActyInd0true
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt013441
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt014707
IRS990/PrincipalOfficerNm0STEVEN SCHOGER PSYD
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IRS990/ProgramServiceRevenueGrp/BusinessCd2541900
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IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES (MEMBERSHIP D
IRS990/ProgramServiceRevenueGrp/Desc1WORKSHOPS (WORKSHOPS)
IRS990/ProgramServiceRevenueGrp/Desc2CHAPTER PROGRAMS
IRS990/ProgramServiceRevenueGrp/Desc3CONFERENCE (CONFERENCE)
IRS990/ProgramServiceRevenueGrp/Desc4ADVERTISING
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0184280
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt156395
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt220713
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt319977
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0184280
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt156395
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt220713
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt319977
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt42125
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt02125
IRS990/ProgSrvcAccomActy2Grp/Desc0LEGISLATIVE ADVOCACY - MONITORED AND PARTICIPATED IN LEGISLATIVE ACTIVITIES RELATED TO THE PROFESSION OF PSYCHOLOGY
IRS990/ProgSrvcAccomActy3Grp/Desc0NETWORKING - PROVIDED MULTIPLE NETWORKING OPPORTUNITIES AT EVENTS, MEETINGS AND ELECTRONICALLY
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0700
IRS990/PYGrantsAndSimilarPaidAmt016497
IRS990/PYInvestmentIncomeAmt03194
IRS990/PYOtherExpensesAmt0267363
IRS990/PYOtherRevenueAmt02
IRS990/PYProgramServiceRevenueAmt0291320
IRS990/PYRevenuesLessExpensesAmt011356
IRS990/PYTotalExpensesAmt0283860
IRS990/PYTotalRevenueAmt0295216
IRS990/ReconcilationRevenueExpnssAmt036262
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IRS990ScheduleC/Section527PoliticalOrgGrp/OrganizationBusinessName/BusinessNameLine1Txt0PSYCHOLOGISTS OF OR PAC
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/AddressLine1Txt04929 SE WINWORTH CT
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/CityNm0MILWAUKIE
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IRS990ScheduleC/TaxableAmt0-4283
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE MANAGEMENT COMPANY, UPDATE MANAGEMENT, INC., PROVIDES GENERAL OFFICE AND ADMINISTRATIVE SERVICES FOR THE ASSOCIATION, AS DIRECTED BY THE GOVERNING BODY, INCLUDING: AN ASSOCIATION OFFICE, COMMUNICATIONS, FINANCIAL SERVICES, MEETING AND EVENT PLANNING, MEMBERSHIP MANAGEMENT, SUPPORT TO THE BOARD OF DIRECTORS AND COMMITTEES, AND OTHER MANAGEMENT SERVICES AS NEEDED. NO CURRENT OR FORMER DIRECTORS, OFFICERS, OR TRUSTEES WERE COMPENSATED BY THE MANAGEMENT COMPANY DURING THE TAX YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ASSOCIATION IS ORGANIZED AS A NOT-FOR-PROFIT PROFESSIONAL ASSOCIATION WITH AN ELECTED BOARD OF DIRECTORS THAT SERVES AS THE GOVERNING BODY, AS WELL AS VOTING MEMBERS WHO HAVE APPROVAL AND INPUT INTO SIGNIFICANT DECISIONS OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ASSOCIATION MEMBERS HAVE VOTING RIGHTS TO ELECT MEMBERS OF THE BOARD OF DIRECTORS AND TO MAKE AMENDMENTS TO THE ASSOCIATION'S BYLAWS. THE BYLAWS CAN BE AMENDED BY A MAJORITY VOTE OF THE VOTING MEMBERS. ALL MEMBERS ALSO HAVE INPUT INTO THE ASSOCIATION'S ACTIVITIES VIA THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ASSOCIATION MEMBERS HAVE VOTING RIGHTS TO ELECT MEMBERS OF THE BOARD OF DIRECTORS AND TO MAKE AMENDMENTS TO THE ASSOCIATION'S BYLAWS. THE BYLAWS CAN BE AMENDED BY A MAJORITY VOTE OF THE VOTING MEMBERS. ALL MEMBERS ALSO HAVE INPUT INTO THE ASSOCIATION'S ACTIVITIES VIA THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PRIOR TO THE BOARD OF DIRECTORS RECEIVING A COPY OF THE FORM 990, THE ACCOUNTANT AND MANAGEMENT COMPANY CONDUCT A REVIEW OF THE DOCUMENT TO VERIFY THE ACCURACY OF ITS CONTENTS. THE MEMBERS OF THE BOARD OF DIRECTORS THEN RECEIVE A COPY OF THE COMPLETE FORM 990, BEFORE IT IS FILED WITH THE IRS. THE BOARD IS GIVEN TIME TO REVIEW THE DOCUMENT AND ASK QUESTIONS OR CLARIFY INFORMATION. AFTER THE REVIEW IS COMPLETE, THE E-FILE FORM 8879-TE (FOR THE FORM 990) IS SIGNED AND THE ACCOUNTANT IS THEN INSTRUCTED TO FILE THE FORM 990 WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ASSOCIATION'S CONFLICT OF INTEREST POLICY COVERS THE BOARD OF DIRECTORS, OFFICERS, AND STAFF. PERSONS COVERED BY THIS POLICY REVIEW IT ANNUALLY AND ARE REQUIRED TO DISCLOSE POTENTIAL CONFLICTS TO THE PRESIDENT. THE PRESIDENT THEN FOLLOWS THE GUIDELINES IN THE POLICY TO DETERMINE THE NEXT STEPS INCLUDING, BUT NOT LIMITED TO, DISCLOSURE TO THE BOARD, RECUSAL FROM DISCUSSIONS AND/OR DECISIONS, AND RESIGNATION. IN ADDITION, THE ASSOCIATION'S STAFF WILL MONITOR PROPOSED OR ONGOING TRANSACTIONS FOR CONFLICTS OF INTEREST AND DISCLOSE THEM WITH THE PRESIDENT OF THE BOARD OF DIRECTORS IN ORDER TO DEAL WITH POTENTIAL OR ACTUAL CONFLICTS, WHETHER DISCOVERED BEFORE OR AFTER THE TRANSACTION HAS OCCURRED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ASSOCIATION MAKES COPIES OF OUR GOVERNING DOCUMENTS (ARTICLES OF INCORPORATION, BYLAWS, AND POLICIES--INCLUDING THE CONFLICT OF INTEREST POLICY), FORM 990, AND ANY OTHER LEGALLY REQUIRED DOCUMENTS, AVAILABLE FOR PUBLIC INSPECTION BY REQUEST IN PERSON AT THE ASSOCIATION OFFICE OR IN WRITING.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleR/AssetExchangeInd0false
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IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0true
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0OR PSYCHOL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine2Txt0OREGON PSYCHOLOGICAL ASSOCIATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0PSYCHOLOGISTS OF OR PAC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0527
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0OR
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0PAC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt04929 SE WINWORTH COURT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0MILWAUKIE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0OR
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IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0true
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0true
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0223724
IRS990/TotalAssetsEOYAmt0262246
IRS990/TotalAssetsGrp/BOYAmt0223724
IRS990/TotalAssetsGrp/EOYAmt0262246
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00

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