Liabilities / Assets
65th percentile
Higher debt load relative to assets than 65% of similar nonprofits.
Oregon Society of Certified Public Accountants
990 • Fiscal year 2015 • EIN 93-0462679
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.31x
Liabilities / Revenue
63rd percentile
Higher debt load relative to revenue than 63% of similar nonprofits.
Net Margin
45th percentile
Higher net margin than 45% of similar nonprofits.
Top Officer Pay
56th percentile
Higher top officer pay than 56% of similar nonprofits.
Top officer pay equals 4.9% of source-year revenue.
Asset Growth
58th percentile
Faster asset growth than 58% of similar nonprofits.
Revenue Growth
24th percentile
Faster revenue growth than 24% of similar nonprofits.
Balance Sheet
Assets
Up$2,896,652
Up $126,667 (+4.6%) from 2014
Net Assets
Up$1,986,610
Up $84,662 (+4.5%) from 2014
Liabilities
Up$910,042
Up $42,005 (+4.8%) from 2014
Revenue And Expenses
Revenue
Down$3,185,587
Down $126,957 (-3.8%) from 2014
Expenses
Down$3,115,629
Down $127,083 (-3.9%) from 2014
Net Income
Up$69,958
Up $126 (+0.2%) from 2014
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Apr 1, 2014 to Mar 31, 2015
- Signed
- Sep 26, 2015
- Return Version
- 2014v5.0
- Gross Receipts
- $3,713,801
Mission and Program Overview
Mission
The oregon society of cpas is a voluntary association of cpas, prospective cpas, and cpa firms engaged in public practice, industry, government and education. The society's mission is to act in a representative capacity for the profession, encourage the maintenance of high professional standards, increase public awareness of cpas and cpa services, support excellence in accounting education, assist members in professional and personal development and enhance professional cooperation.
Professional organization for certified public accountants in the state of oregon
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $1,354,467 | $1,392,060 | ▲ $37,593 |
| Investments in Publicly Traded Securities | $650,628 | $743,086 | ▲ $92,458 |
| Land, Buildings, and Equipment, Net | $615,433 | $597,473 | ▼ $17,960 |
| Prepaid Expenses and Deferred Charges | $98,539 | $108,578 | ▲ $10,039 |
| Accounts Receivable | $50,618 | $55,155 | ▲ $4,537 |
| Cash and Non-Interest-Bearing Accounts | $300 | $300 | → $0 |
| Total Assets | $2,769,985 | $2,896,652 | ▲ $126,667 |
| Liabilities | |||
| Deferred Revenue | $696,634 | $687,142 | ▼ $9,492 |
| Accounts Payable and Accrued Expenses | $171,403 | $222,900 | ▲ $51,497 |
| Total Liabilities | $868,037 | $910,042 | ▲ $42,005 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $1,901,948 | $1,986,610 | ▲ $84,662 |
| Total Net Assets Fund Balance | $1,901,948 | $1,986,610 | ▲ $84,662 |
| Total Liabilities and Net Assets / Fund Balance | $2,769,985 | $2,896,652 | ▲ $126,667 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $343,310 | $1,007,250 | $1,350,560 |
| Equipment | $106,776 | $633,584 | $740,360 |
| Land | $147,387 | - | $147,387 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Sherri L Mcpherson | President/CEO | FT | $135,508 | $20,974 | $156,482 |
Board Members and Trustees
| Name | Title |
|---|---|
| Jason Orme | Chair |
| Timothy R Filkins | Chair-elect |
| Michele C Henney | Past Chair |
| Harry E Bose | Vice-chair |
| Ana M Marroquin | Director |
| Ann M Ferguson | Director |
| Geoffrey T Dougall | Director |
| Jay Richardson | Director |
| Mark E Damon | Director |
| David E Adams | Secretary |
| Amy I Dale | Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $3,211,258
- Investment Income
- $66,930
- Other Revenue
- $-92,601
- Change in Net Assets
- $69,958
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $3,185,587
- Revenue Not Reported on Financial Statements
- $0
- Revenue Not Reported on Form 990
- $125,896
- Total Revenue per Audited Statements
- $3,311,483
- Total Revenue per Form 990
- $3,185,587
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $2,153,986 |
| Salaries, Compensation, and Employee Benefits | $961,643 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | - | - | - | $598,590 |
| Fees for Services Other | - | - | - | $281,538 |
| Office Expenses | - | - | - | $230,602 |
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $169,775 |
| Conferences and Meetings | - | - | - | $130,221 |
| Depreciation Depletion | - | - | - | $87,926 |
| Payroll Taxes | - | - | - | $82,830 |
| Other Employee Benefits | - | - | - | $79,161 |
| Travel | - | - | - | $66,454 |
| Occupancy | - | - | - | $48,438 |
| Pension Plan Contributions | - | - | - | $31,287 |
| Insurance | - | - | - | $21,169 |
| Fees for Services Accounting | - | - | - | $16,030 |
| Other Expenses | - | - | - | $9,346 |
| Advertising | - | - | - | $6,286 |
| Fees for Services Legal | - | - | - | $3,864 |
| Total Functional Expenses | $0 | $0 | $0 | $3,115,629 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $3,226,821 |
| Expenses per Audited Statements | $3,115,629 |
| Total Expenses per Form 990 | $3,115,629 |
| Expenses Not Reported on Form 990 | $111,192 |
| Expenses Not Reported on Financial Statements | $0 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- In-house lobbying only
- No
- Subject to proxy tax
- Yes
Reported Spending and Taxes
| Line Item | Amount |
|---|---|
| Current Year Nondeductible Lobbying and Political Cost | $113,467 |
| Total Nondeductible Lobbying and Political Cost | $108,294 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Audit committee
- Yes
- 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
- Yes
- Other officer compensation reviewed
- Yes
- Conflict-of-interest policy
- Yes
- Audited financial statements prepared
- No
- Key decisions subject to board approval
- No
- Management duties delegated
- No
Governance Explanations
Form 990, Part VI, Section A, Line 6
“There shall be two general categories of members in the society: regular and affiliate. There shall be three classes of regular members: active, retired and life. Regular members may attend any meeting of the society and shall be entitled to vote on all matters referred to the membership. Affiliate members may attend any meeting of the society but shall not be entitled to vote.”
Form 990, Part VI, Section A, Line 7A
“The committee on nominations will prepare a slate of officers and directors for the next fiscal year, submitting the slate to the board of directors for approval. The nomination report will be communicated to the membership and additional candidates for service on the board may be proposed through petition. The nominees of the committee on nominations shall be declared elected by the secretary if no nominations by petition are filed. If there are nominations by petition, each regular member shall receive a ballot listing all nominees of the committee and by petition and may vote for their choice.”
Form 990, Part VI, Section A, Line 8B
“The society has no committees that may act on its behalf.”
Form 990, Part VI, Section B, Line 11
“The audit committee and the board of the society reviews the 990 before it is filed.”
Form 990, Part VI, Section B, Line 12C
“Each board member shall annually sign a statement which affirms such person has received a copy of the conflict of interest policy, has read and understood the policy, has agreed to comply with the policy and understands that the oscpa is a non-profit organization and in order to maintain its federal tax exemption it must engage primarily in activities which accomplish one or more of its tax-exempt purposes.”
Form 990, Part VI, Section B, Line 15
“The oscpa's executive compensation committee annually evaluates the president/ceo and establishes his/her compensation package. The process includes a review of national and state compensation surveys for like positions or organizations.”
Form 990, Part VI, Section C, Line 19
“The society makes its governing documents, conflict of interest policy and financial statements available to the public upon request.”
Filing and Contact Details
Filer
- Filer Name
- Oregon Society of Certified Public Accountants
- EIN
- 93-0462679
- Phone
- 5036417200
- Address
- PO BOX 4555, BEAVERTON, OR 97076-4555
Signing Officer
- Name
- Sherri Ld Mcpherson
- Title
- President/CEO
- Phone
- 5036417200
- Signed
- 2015-09-26
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Sherri Ld Mcpherson
- Formed
- 1908
- Legal Domicile
- Or
- Voting Board Members
- 11
- Independent Board Members
- 11
- Employees
- 19
- Volunteers
- 396
Preparer
- Firm
- Mcdonald Jacobs Pc
- Address
- 520 SW YAMHILL ST STE 500, PORTLAND, OR 97204
- Preparer
- Sang Ahn
- Phone
- 5032270581
Supplemental Narrative
Additional Explanations
Part XII, Line 2C
“The process has not changed from prior year.”
Financial Statement Notes
PART X, LINE 2:
“The society follows the provisions accounting standards codification (asc) 740 "accounting for uncertainty in income taxes." the society's federal and state income tax returns are subject to possible examination by the taxing authorities until the expiration of the related statutes of limitations on those tax returns. In general, the federal and state income tax returns have a three year statute of limitations. The society would recognize accrued interest and penalties associated with uncertain tax provisions, if any, as part of the income tax provision.”
PART XI, LINE 2D - OTHER ADJUSTMENTS:
“Rental expenses netted against rental revenue on page 9 111,192.”
PART XII, LINE 2D - OTHER ADJUSTMENTS:
“Rental expenses rental expenses netted against rental revenue on page 9 111,192.”
Raw XML AppendixShowing 400 of 454 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
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| IRS990/Desc | 0 | PROFESSIONAL DEVELOPMENT:THE SOCIETY'S PROFESSIONAL DEVELOPMENT DIVISION OFFERS OVER 250 SEMINARS AND WORKSHOPS, SPECIALIZED CONFERENCES, SELF-STUDY COURSES, WEBINARS AND WEBCASTS. |
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| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 2238307 |
| IRS990/LegalDomicileStateCd | 0 | OR |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 417022 |
| IRS990/LessRentalExpensesGrp/RealAmt | 0 | 111192 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 1 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 0 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | THE OREGON SOCIETY OF CPAS IS A VOLUNTARY ASSOCIATION OF CPAS, PROSPECTIVE CPAS, AND CPA FIRMS ENGAGED IN PUBLIC PRACTICE, INDUSTRY, GOVERNMENT AND EDUCATION. THE SOCIETY'S MISSION IS TO ACT IN A REPRESENTATIVE CAPACITY FOR THE PROFESSION, ENCOURAGE THE MAINTENANCE OF HIGH PROFESSIONAL STANDARDS, INCREASE PUBLIC AWARENESS OF CPAS AND CPA SERVICES, SUPPORT EXCELLENCE IN ACCOUNTING EDUCATION, ASSIST MEMBERS IN PROFESSIONAL AND PERSONAL DEVELOPMENT AND ENHANCE PROFESSIONAL COOPERATION. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 1901948 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1986610 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 51466 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 51466 |
| IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt | 0 | -92601 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | -92601 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | -24832 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 14704 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 48438 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 230602 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 79161 |
| IRS990/OtherExpensesGrp/Desc | 0 | CPE DIRECT COSTS |
| IRS990/OtherExpensesGrp/Desc | 1 | DUES & SUBSCRIPTIONS |
| IRS990/OtherExpensesGrp/Desc | 2 | MISCELLANEOUS |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 1231543 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 20569 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 9346 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 598590 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 82830 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 31287 |
| IRS990/PoliciesReferenceChaptersInd | 0 | 1 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 98539 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 108578 |
| IRS990/PrincipalOfficerNm | 0 | SHERRI LD MCPHERSON |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611600 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 541900 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 541900 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 3 | 541800 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 4 | 541900 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | CONTINUING EDUCATION |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | MEMBERSHIP DUES |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | PEER REVIEW FEES |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | ADVERTISING |
| IRS990/ProgramServiceRevenueGrp/Desc | 4 | MEMBERSHIP SERVICES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1837643 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 1104564 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 165351 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 50502 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 1837643 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 1104564 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 165351 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 53198 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 4 | 50502 |
| IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 53198 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | PEER REVIEW:THE OSCPA ADMINISTERS REVIEWS FOR BOTH THE AICPA AND OSCPA PEER REVIEW PROGRAM. PEER REVIEW IS A PROGRAM IN WHICH A CPA FIRM'S PRACTICES AND PROCEDURES ARE REVIEWED BY OTHER CPAS WITH EXPERIENCE AND TRAINING IN THE PEER REVIEW PROCESS. IT IS MANDATORY BY THE OREGON BOARD OF ACCOUNTANCY FOR FIRM LICENSURE; THEREFORE, THE OSCPA PEER REVIEW PROGRAM WAS ESTABLISHED FOR FIRMS THAT DO NOT HAVE AT LEAST ONE OWNER, PARTNER, OR SHAREHOLDER WHO IS A MEMBER OF THE AICPA. IN ADDITION, OSCPA ADMINISTERS REVIEWS FOR FIRMS LOCATED IN GUAM AND NORTHERN MARIANA ISLANDS WHO ARE ENROLLED IN THE AICPA PEER REVIEW PROGRAM. |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | SOCIETY:THE SOCIETY OFFERS NEWSWORTHY PUBLICATIONS TO THE MEMBERS, ALONG WITH TECHNICAL PUBLICATIONS DESIGNED TO ASSIST MEMBERS WITH VARIOUS AREAS OF PRACTICE. THE SOCIETY PROVIDES MARKETING TOOLS TO PROMOTE CLIENT UNDERSTANDING OF THE PROFESSION, JOB OPENINGS, RESUMES POSTING AND A CLIENT REFERRAL PROGRAM. CPA MEMBER FIRMS BENEFIT FROM LARGE GROUP RATES OFFERED BY A GROUP HEALTH PROGRAM ADMINISTERED BY THE BOARD OF TRUSTEES OF THE OSCPA GROUP HEALTH TRUST. MEMBERS ARE PROVIDED OPPORTUNITIES FOR PROFESSIONAL NETWORKING AND LEADERSHIP DEVELOPMENT THROUGH VARIOUS MEMBER ACTIVITIES THROUGHOUT THE YEAR. THE OSCPA ACTIVELY REPRESENTS MEMBERS' POLITICAL INTERESTS AT BOTH THE STATE AND NATIONAL LEVEL, USING POSITION STATEMENTS AND REPRESENTATION BEFORE VARIOUS GOVERNMENTAL BODIES. CAREER DEVELOPMENT OPPORTUNITIES ARE PROVIDED FOR ACCOUNTING STUDENTS, CPA CANDIDATES AND NEW CPA PROFESSIONALS. |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 71097 |
| IRS990/PYOtherExpensesAmt | 0 | 2297410 |
| IRS990/PYOtherRevenueAmt | 0 | -66060 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 3307507 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 69832 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 945302 |
| IRS990/PYTotalExpensesAmt | 0 | 3242712 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 3312544 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 69958 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | -92601 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 1354467 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 1392060 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleC/AggregateReportedDuesNtcAmt | 0 | 113770 |
| IRS990ScheduleC/AgreeCarryoverPriorYearInd | 0 | 1 |
| IRS990ScheduleC/DuesAssessmentsAmt | 0 | 1104564 |
| IRS990ScheduleC/NonDedLbbyngPltclCyovAmt | 0 | -5173 |
| IRS990ScheduleC/NonDeductibleLbbyngPltclCYAmt | 0 | 113467 |
| IRS990ScheduleC/NonDeductibleLbbyngPltclTotAmt | 0 | 108294 |
| IRS990ScheduleC/OnlyInHouseLobbyingInd | 0 | 0 |
| IRS990ScheduleC/SubstantiallyAllDuesNondedInd | 0 | 0 |
| IRS990ScheduleC/TaxableAmt | 0 | -5476 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 343310 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 1007250 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 1350560 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 106776 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 633584 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 740360 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 111192 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 3115629 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 147387 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 147387 |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | 14704 |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 111192 |
| IRS990ScheduleD/OtherRevenueAmt | 0 | 111192 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 125896 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 3185587 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE SOCIETY FOLLOWS THE PROVISIONS ACCOUNTING STANDARDS CODIFICATION (ASC) 740 "ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES." THE SOCIETY'S FEDERAL AND STATE INCOME TAX RETURNS ARE SUBJECT TO POSSIBLE EXAMINATION BY THE TAXING AUTHORITIES UNTIL THE EXPIRATION OF THE RELATED STATUTES OF LIMITATIONS ON THOSE TAX RETURNS. IN GENERAL, THE FEDERAL AND STATE INCOME TAX RETURNS HAVE A THREE YEAR STATUTE OF LIMITATIONS. THE SOCIETY WOULD RECOGNIZE ACCRUED INTEREST AND PENALTIES ASSOCIATED WITH UNCERTAIN TAX PROVISIONS, IF ANY, AS PART OF THE INCOME TAX PROVISION. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | RENTAL EXPENSES NETTED AGAINST RENTAL REVENUE ON PAGE 9 111,192. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | RENTAL EXPENSES RENTAL EXPENSES NETTED AGAINST RENTAL REVENUE ON PAGE 9 111,192. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART XI, LINE 2D - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | PART XII, LINE 2D - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 597473 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 3115629 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 3185587 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 3311483 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 3226821 |
| IRS990ScheduleJ/BoardOrCommitteeApprovalInd | 0 | X |
| IRS990ScheduleJ/CompensationCommitteeInd | 0 | X |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | 0 |
| IRS990ScheduleJ/Form990OfOtherOrganizationsInd | 0 | X |
| IRS990ScheduleJ/PaymentsForUseOfResidenceInd | 0 | X |
| IRS990/ScheduleJRequiredInd | 0 | 1 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 135508 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 0 | 11840 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 0 | 9134 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | SHERRI L MCPHERSON |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | PRESIDENT/CEO |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 156482 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | 0 |
| IRS990ScheduleJ/SubstantiationRequiredInd | 0 | 0 |
| IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt | 0 | REIMBURSEMENT FOR PARTIAL COST OF INTERNET ACCESS AT HOME, AND REIMBURSEMENT FOR DATA PLAN ON MOBILE PHONE AND TABLET COMPUTER EACH MONTH. |
| IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt | 1 | THERE IS NOT A WRITTEN POLICY THAT COVERS THIS PARTICULAR REIMBURSEMENT. HOWEVER, THIS REIMBURSEMENT IS APPROVED BY THE EXECUTIVE COMPENSATION COMMITTEE. |
| IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART I, LINE 1A |
| IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART I, LINE 1B |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | 0 |
| IRS990ScheduleJ/WrittenEmploymentContractInd | 0 | X |
| IRS990ScheduleJ/WrittenPolicyRefTAndEExpnssInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THERE SHALL BE TWO GENERAL CATEGORIES OF MEMBERS IN THE SOCIETY: REGULAR AND AFFILIATE. THERE SHALL BE THREE CLASSES OF REGULAR MEMBERS: ACTIVE, RETIRED AND LIFE. REGULAR MEMBERS MAY ATTEND ANY MEETING OF THE SOCIETY AND SHALL BE ENTITLED TO VOTE ON ALL MATTERS REFERRED TO THE MEMBERSHIP. AFFILIATE MEMBERS MAY ATTEND ANY MEETING OF THE SOCIETY BUT SHALL NOT BE ENTITLED TO VOTE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE COMMITTEE ON NOMINATIONS WILL PREPARE A SLATE OF OFFICERS AND DIRECTORS FOR THE NEXT FISCAL YEAR, SUBMITTING THE SLATE TO THE BOARD OF DIRECTORS FOR APPROVAL. THE NOMINATION REPORT WILL BE COMMUNICATED TO THE MEMBERSHIP AND ADDITIONAL CANDIDATES FOR SERVICE ON THE BOARD MAY BE PROPOSED THROUGH PETITION. THE NOMINEES OF THE COMMITTEE ON NOMINATIONS SHALL BE DECLARED ELECTED BY THE SECRETARY IF NO NOMINATIONS BY PETITION ARE FILED. IF THERE ARE NOMINATIONS BY PETITION, EACH REGULAR MEMBER SHALL RECEIVE A BALLOT LISTING ALL NOMINEES OF THE COMMITTEE AND BY PETITION AND MAY VOTE FOR THEIR CHOICE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE SOCIETY HAS NO COMMITTEES THAT MAY ACT ON ITS BEHALF. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE AUDIT COMMITTEE AND THE BOARD OF THE SOCIETY REVIEWS THE 990 BEFORE IT IS FILED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | EACH BOARD MEMBER SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS SUCH PERSON HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, HAS READ AND UNDERSTOOD THE POLICY, HAS AGREED TO COMPLY WITH THE POLICY AND UNDERSTANDS THAT THE OSCPA IS A NON-PROFIT ORGANIZATION AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE OSCPA'S EXECUTIVE COMPENSATION COMMITTEE ANNUALLY EVALUATES THE PRESIDENT/CEO AND ESTABLISHES HIS/HER COMPENSATION PACKAGE. THE PROCESS INCLUDES A REVIEW OF NATIONAL AND STATE COMPENSATION SURVEYS FOR LIKE POSITIONS OR ORGANIZATIONS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE SOCIETY MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | THE PROCESS HAS NOT CHANGED FROM PRIOR YEAR. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION A, LINE 8B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION B, LINE 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION B, LINE 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | PART XII, LINE 2C |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 1 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TempOrPermanentEndowmentsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 2769985 |
| IRS990/TotalAssetsEOYAmt | 0 | 2896652 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 2769985 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 2896652 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 1 |
| IRS990/TotalEmployeeCnt | 0 | 19 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 3115629 |
| IRS990/TotalGrossUBIAmt | 0 | 53198 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 868037 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 910042 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 868037 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 910042 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2015 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $2,896,652
- Liabilities
- $910,042
- Net assets
- $1,986,610
- Revenue
- $3,185,587
- Expenses
- $3,115,629
- Net income
- $69,958