Civic Intelligence

Oregon Society of Certified Public Accountants

990 • Fiscal year 2016 • EIN 93-0462679

Apr 01, 2015 to Mar 31, 2016 • Filed on Nov 11, 2016

Organization ProfileWWW.ORCPA.ORG

View Organization Page

10206 SW Laurel StBeaverton, OR 97076-4555

(503) 641-7200

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

65th percentile

0.30x

Higher debt load relative to assets than 65% of similar nonprofits.

2016 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

63rd percentile

0.28x

Higher debt load relative to revenue than 63% of similar nonprofits.

2016 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2016

Net Margin

54th percentile

4.2%

Higher net margin than 54% of similar nonprofits.

2016 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

66th percentile

$184,445

Higher top officer pay than 66% of similar nonprofits.

Top officer pay equals 5.7% of source-year revenue.

2016 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2016

Asset Growth

49th percentile

3.3%

Faster asset growth than 49% of similar nonprofits.

2016 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

41st percentile

0.9%

Faster revenue growth than 41% of similar nonprofits.

2016 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets65th percentile

Assets

Up

$2,991,623

Up $94,971 (+3.3%) from 2015

Net Assets

Up

$2,084,464

Up $97,854 (+4.9%) from 2015

Liabilities

Down

$907,159

Down $2,883 (-0.3%) from 2015

Revenue And Expenses
Liabilities / Revenue63rd percentileNet Margin54th percentile

Revenue

Up

$3,213,393

Up $27,806 (+0.9%) from 2015

Expenses

Down

$3,079,952

Down $35,677 (-1.1%) from 2015

Net Income

Up

$133,441

Up $63,483 (+91%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth49th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$6.0M$4.0M$2.0M$0Assets 2012: $2,726,036Liabilities 2012: $922,379Net Assets 2012: $1,803,6572012Assets 2013: $2,753,364Liabilities 2013: $925,363Net Assets 2013: $1,828,0012013Assets 2014: $2,769,985Liabilities 2014: $868,037Net Assets 2014: $1,901,9482014Assets 2015: $2,896,652Liabilities 2015: $910,042Net Assets 2015: $1,986,6102015Assets 2016: $2,991,623Liabilities 2016: $907,159Net Assets 2016: $2,084,4642016Assets 2017: $3,053,313Liabilities 2017: $980,660Net Assets 2017: $2,072,6532017Assets 2018: $3,072,036Liabilities 2018: $903,373Net Assets 2018: $2,168,6632018Assets 2019: $3,322,238Liabilities 2019: $981,912Net Assets 2019: $2,340,3262019Assets 2020: $3,065,351Liabilities 2020: $743,804Net Assets 2020: $2,321,5472020Assets 2021: $3,926,575Liabilities 2021: $953,406Net Assets 2021: $2,973,1692021Assets 2022: $4,261,945Liabilities 2022: $927,500Net Assets 2022: $3,334,4452022Assets 2023: $4,311,085Liabilities 2023: $964,345Net Assets 2023: $3,346,7402023Assets 2024: $4,455,719Liabilities 2024: $944,265Net Assets 2024: $3,511,4542024Assets 2025: $4,377,977Liabilities 2025: $868,080Net Assets 2025: $3,509,8972025

Highlighted filing

2016

Assets$2,991,623
Liabilities$907,159
Net Assets$2,084,464
Open 2016 Filing

Operations Trend

Revenue Growth41st percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$4.0M$3.0M$2.0M$1.0M$0Revenue 2012: $3,397,778Expenses 2012: $3,350,633Net Income 2012: $47,1452012Expenses 2013: $3,371,4092013Revenue 2014: $3,312,544Expenses 2014: $3,242,712Net Income 2014: $69,8322014Revenue 2015: $3,185,587Expenses 2015: $3,115,629Net Income 2015: $69,9582015Revenue 2016: $3,213,393Expenses 2016: $3,079,952Net Income 2016: $133,4412016Revenue 2017: $2,998,852Expenses 2017: $2,990,462Net Income 2017: $8,3902017Revenue 2018: $3,142,481Expenses 2018: $3,070,222Net Income 2018: $72,2592018Revenue 2019: $3,246,202Expenses 2019: $3,105,578Net Income 2019: $140,6242019Revenue 2020: $3,228,212Expenses 2020: $3,166,989Net Income 2020: $61,2232020Revenue 2021: $3,006,712Expenses 2021: $2,523,067Net Income 2021: $483,6452021Revenue 2022: $3,002,027Expenses 2022: $2,578,047Net Income 2022: $423,9802022Revenue 2023: $2,883,101Expenses 2023: $2,811,703Net Income 2023: $71,3982023Revenue 2024: $2,791,755Expenses 2024: $2,733,698Net Income 2024: $58,0572024Revenue 2025: $2,722,440Expenses 2025: $2,696,342Net Income 2025: $26,0982025

Highlighted filing

2016

Revenue$3,213,393
Expenses$3,079,952
Net Income$133,441
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Apr 1, 2015 to Mar 31, 2016
Signed
Nov 11, 2016
Return Version
2015v2.1
Gross Receipts
$3,750,417
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
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,392,060$1,312,182▼ $79,878
Land, Buildings, and Equipment, Net$597,473$773,676▲ $176,203
Investments in Publicly Traded Securities$743,086$746,715▲ $3,629
Prepaid Expenses and Deferred Charges$108,578$96,141▼ $12,437
Accounts Receivable$55,155$62,609▲ $7,454
Cash and Non-Interest-Bearing Accounts$300$300→ $0
Total Assets$2,896,652$2,991,623▲ $94,971
Liabilities
Deferred Revenue$687,142$745,409▲ $58,267
Accounts Payable and Accrued Expenses$222,900$161,750▼ $61,150
Total Liabilities$910,042$907,159▼ $2,883
Net Assets / Fund Balance
Unrestricted Net Assets$1,986,610$2,084,464▲ $97,854
Total Net Assets Fund Balance$1,986,610$2,084,464▲ $97,854
Total Liabilities and Net Assets / Fund Balance$2,896,652$2,991,623▲ $94,971

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$309,997$1,053,790$1,363,787
Equipment$108,461$551,533$659,994
Other Land Buildings$207,831-$207,831
Land$147,387-$147,387
Compensation and Service Providers
Top Officer Pay66th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Sherri L McphersonPresident/CEOFT$161,805$22,640$184,445

Board Members and Trustees

NameTitle
Timothy R FilkinsChair
Harry E BoseChair-elect
Jason OrmePast Chair
Jay RichardsonVice Chair
Amy I DaleDirector
Anna Barnsley WerblowDirector
James a CarnegieDirector
John D HawkinsDirector
Kari T PattersonDirector
Geoffrey T DougallSecretary
Ana M MarroquinTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Cpe Holding Company LLC Dba Surgent MccoContinuing Professional Education - Live237 LANCASTER AVE, Devon, PA 19333$134,383
Rpd CompanyConsultant Fees528 COTTAGE ST NE STE 203 PO BOX 1, Salem, OR 97309-1085$108,000
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$3,254,080
Investment Income
$53,486
Other Revenue
$-94,173
Change in Net Assets
$133,441

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,213,393
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$67,694
Total Revenue per Audited Statements
$3,281,087
Total Revenue per Form 990
$3,213,393
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,087,783
Salaries, Compensation, and Employee Benefits$992,169
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$617,943
Office Expenses---$223,861
Current Officers, Directors, Trustees, and Key Employees---$187,675
Fees for Services Other---$125,049
Fees for Services Lobbying---$108,000
Conferences and Meetings---$97,118
Payroll Taxes---$82,429
Depreciation Depletion---$77,837
Other Employee Benefits---$67,760
Information Technology---$60,318
Travel---$60,071
Occupancy---$56,070
Pension Plan Contributions---$36,362
Insurance---$21,509
Fees for Services Accounting---$17,088
All Other Expenses---$9,820
Advertising---$9,053
Other Expenses---$8,782
Fees for Service Investment Mgmnt Fees---$7,780
Fees for Services Legal---$702
Total Functional Expenses$0$0$0$3,079,952

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,183,233
Expenses per Audited Statements$3,079,952
Total Expenses per Form 990$3,079,952
Expenses Not Reported on Form 990$103,281
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 ItemAmount
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 ItemAmount
Current Year Nondeductible Lobbying and Political Cost$108,885
Total Nondeductible Lobbying and Political Cost$108,582
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
EIN
93-0462679
Phone
5036417200
Address
10206 SW LAUREL ST, BEAVERTON, OR 97076-4555

Signing Officer

Name
Sherri Ld Mcpherson
Title
President/CEO
Phone
5036417200
Signed
2016-11-11
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
21
Volunteers
345

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 9 103,281.”

Part XII, Line 2D - Other Adjustments:

“Rental expenses netted against rental revenue on page 9 103,281.”

Raw XML AppendixShowing 400 of 471 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/GainOrLossGrp/SecuritiesAmt035395
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt011
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt0469138
IRS990/GrossReceiptsAmt03750417
IRS990/GrossRentsGrp/RealAmt09108
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt011
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InformationTechnologyGrp/TotalAmt060318
IRS990/InsuranceGrp/TotalAmt021509
IRS990/InvestmentIncomeGrp/ExclusionAmt018091
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt018091
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0743086
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0746715
IRS990/IRPDocumentCnt025
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01605323
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0597473
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0773676
IRS990/LandBldgEquipCostOrOtherBssAmt02378999
IRS990/LegalDomicileStateCd0OR
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0433743
IRS990/LessRentalExpensesGrp/RealAmt0103281
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd01
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd00
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE 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/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt01986610
IRS990/NetAssetsOrFundBalancesEOYAmt02084464
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt035395
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt035395
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt0-94173
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt0-94173
IRS990/NetUnrelatedBusTxblIncmAmt0-33825
IRS990/NetUnrlzdGainsLossesInvstAmt0-35587
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt056070
IRS990/OfficeExpensesGrp/TotalAmt0223861
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt067760
IRS990/OtherExpensesGrp/Desc0CPE DIRECT COSTS
IRS990/OtherExpensesGrp/Desc1DUES
IRS990/OtherExpensesGrp/Desc2TRAINING
IRS990/OtherExpensesGrp/TotalAmt01182099
IRS990/OtherExpensesGrp/TotalAmt122626
IRS990/OtherExpensesGrp/TotalAmt28782
IRS990/OtherSalariesAndWagesGrp/TotalAmt0617943
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/TotalAmt082429
IRS990/PensionPlanContributionsGrp/TotalAmt036362
IRS990/PoliciesReferenceChaptersInd01
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0108578
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt096141
IRS990/PrincipalOfficerNm0SHERRI LD MCPHERSON
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/BusinessCd1541900
IRS990/ProgramServiceRevenueGrp/BusinessCd2541900
IRS990/ProgramServiceRevenueGrp/BusinessCd3541900
IRS990/ProgramServiceRevenueGrp/BusinessCd4541800
IRS990/ProgramServiceRevenueGrp/Desc0CONTINUING EDUCATION
IRS990/ProgramServiceRevenueGrp/Desc1MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/Desc2PEER REVIEW FEES
IRS990/ProgramServiceRevenueGrp/Desc3MEMBERSHIP SERVICES
IRS990/ProgramServiceRevenueGrp/Desc4ADVERTISING
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01854561
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt11097206
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2181435
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt363717
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01854561
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11097206
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2181435
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt363717
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt457161
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt057161
IRS990/ProgSrvcAccomActy2Grp/Desc0PEER 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/Desc0SOCIETY: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/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt066930
IRS990/PYOtherExpensesAmt02153986
IRS990/PYOtherRevenueAmt0-92601
IRS990/PYProgramServiceRevenueAmt03211258
IRS990/PYRevenuesLessExpensesAmt069958
IRS990/PYSalariesCompEmpBnftPaidAmt0961643
IRS990/PYTotalExpensesAmt03115629
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03185587
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0133441
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt0-94173
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01392060
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01312182
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AggregateReportedDuesNtcAmt0113012
IRS990ScheduleC/AgreeCarryoverPriorYearInd01
IRS990ScheduleC/DuesAssessmentsAmt01097206
IRS990ScheduleC/NonDedLbbyngPltclCyovAmt0-303
IRS990ScheduleC/NonDeductibleLbbyngPltclCYAmt0108885
IRS990ScheduleC/NonDeductibleLbbyngPltclTotAmt0108582
IRS990ScheduleC/OnlyInHouseLobbyingInd00
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990ScheduleC/TaxableAmt0-4430
IRS990ScheduleD/BuildingsGrp/BookValueAmt0309997
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01053790
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01363787
IRS990ScheduleD/EquipmentGrp/BookValueAmt0108461
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0551533
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0659994
IRS990ScheduleD/ExpensesNotReportedAmt0103281
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt03079952
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0147387
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0147387
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-35587
IRS990ScheduleD/OtherExpensesIncludedAmt0103281
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0207831
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0207831
IRS990ScheduleD/OtherRevenueAmt0103281
IRS990ScheduleD/RevenueNotReportedAmt067694
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt03213393
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE 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/ExplanationTxt1RENTAL EXPENSES NETTED AGAINST RENTAL REVENUE ON PAGE 9 103,281.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2RENTAL EXPENSES NETTED AGAINST RENTAL REVENUE ON PAGE 9 103,281.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part XI, Line 2d - Other Adjustments:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2Part XII, Line 2d - Other Adjustments:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0773676
IRS990ScheduleD/TotalExpensesPerForm990Amt03079952
IRS990ScheduleD/TotalRevenuePerForm990Amt03213393
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03281087
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03183233
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompensationCommitteeInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/Form990OfOtherOrganizationsInd0X
IRS990ScheduleJ/PaymentsForUseOfResidenceInd0X
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0161805
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt013434
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt09206
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0SHERRI L MCPHERSON
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT/CEO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0184445
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SubstantiationRequiredInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0REIMBURSEMENT FOR PARTIAL COST OF INTERNET ACCESS AT HOME, AND REIMBURSEMENT FOR DATA PLAN ON MOBILE PHONE AND TABLET COMPUTER EACH MONTH. REIMBURSEMENT FOR THESE ITEMS ARE APPROVED BY THE EXECUTIVE COMPENSATION COMMITTEE AS PART OF A WRITTEN EMPLOYMENT AGREEMENT.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, Line 1a
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990ScheduleJ/WrittenEmploymentContractInd0X
IRS990ScheduleJ/WrittenPolicyRefTAndEExpnssInd01
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THERE 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/ExplanationTxt1THE 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/ExplanationTxt2THE SOCIETY HAS NO COMMITTEES THAT MAY ACT ON ITS BEHALF.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE AUDIT COMMITTEE AND THE BOARD OF THE SOCIETY REVIEWS THE 990 BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4EACH 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/ExplanationTxt5THE 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/ExplanationTxt6THE SOCIETY MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE PROCESS HAS NOT CHANGED FROM PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section B, line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Part XII, Line 2c
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd01

Document Assets

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Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,991,623
Liabilities
$907,159
Net assets
$2,084,464
Revenue
$3,213,393
Expenses
$3,079,952
Net income
$133,441
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.38$0.87$3.51$2.72$2.70$0.03
2024Detailed filing. Detailed filing data is available for this year.$4.46$0.94$3.51$2.79$2.73$0.06
2023Detailed filing. Detailed filing data is available for this year.$4.31$0.96$3.35$2.88$2.81$0.07
2022Detailed filing. Detailed filing data is available for this year.$4.26$0.93$3.33$3.00$2.58$0.42
2021Detailed filing. Detailed filing data is available for this year.$3.93$0.95$2.97$3.01$2.52$0.48
2020Detailed filing. Detailed filing data is available for this year.$3.07$0.74$2.32$3.23$3.17$0.06
2019Detailed filing. Detailed filing data is available for this year.$3.32$0.98$2.34$3.25$3.11$0.14
2018Detailed filing. Detailed filing data is available for this year.$3.07$0.90$2.17$3.14$3.07$0.07
2017Detailed filing. Detailed filing data is available for this year.$3.05$0.98$2.07$3.00$2.99$0.01
2016Detailed filing. Detailed filing data is available for this year.$2.99$0.91$2.08$3.21$3.08$0.13
2015Detailed filing. Detailed filing data is available for this year.$2.90$0.91$1.99$3.19$3.12$0.07
2014Detailed filing. Detailed filing data is available for this year.$2.77$0.87$1.90$3.31$3.24$0.07
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.75$0.93$1.83$3.37
2012Summary only. Only limited summary data is available for this year.$2.73$0.92$1.80$3.40$3.35$0.05