Civic Intelligence

Oregon Association Of

EIN 93-6027337 • 501(c)6 • Portland, OR

Profile

To unite and promote cordial relations among all accounting and tax practitioners, to collect through education and to disseminate generally by all appropriate means, fundamentally sound accounting and tax theories and practice methods.

1804 NE 43rd AvePortland, OR 97213-1404

www.oaia.net

Siviq Scores

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

Liabilities / Assets

71st percentile

0.07x

Higher debt load relative to assets than 71% of similar nonprofits.

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

Liabilities / Revenue

78th percentile

0.11x

Higher debt load relative to revenue than 78% of similar nonprofits.

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

Net Margin

52nd percentile

1.8%

Higher net margin than 52% of similar nonprofits.

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

Top Officer Pay

78th percentile

$2,000

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 0.7% of source-year revenue.

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

Asset Growth

57th percentile

2.3%

Faster asset growth than 57% of similar nonprofits.

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

Revenue Growth

36th percentile

-9.5%

Faster revenue growth than 36% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets71st percentile

Assets

Up

$427,513

Up $9,634 (+2.3%) from 2024

Liabilities

Up

$28,751

Up $2,317 (+8.8%) from 2024

Net Assets

Up

$398,762

Up $7,317 (+1.9%) from 2024

Operations
Liabilities / Revenue78th percentileNet Margin52nd percentile

Revenue

Down

$271,482

Down $28,646 (-9.5%) from 2024

Expenses

Down

$266,492

Down $39,362 (-13%) from 2024

Net Income

Up

$4,990

Up $10,716 (+187%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth57th percentile

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

$600K$400K$200K$0Assets 2011: $56,534Liabilities 2011: $6,4782011Assets 2012: $55,768Liabilities 2012: $2,0962012Assets 2013: $68,301Liabilities 2013: $6,5852013Assets 2014: $117,870Liabilities 2014: $17,632Net Assets 2014: $100,2382014Assets 2015: $129,460Liabilities 2015: $8,366Net Assets 2015: $121,0942015Assets 2016: $151,497Liabilities 2016: $17,097Net Assets 2016: $134,4002016Assets 2017: $182,089Liabilities 2017: $25,951Net Assets 2017: $156,1382017Assets 2018: $228,683Liabilities 2018: $31,275Net Assets 2018: $197,4082018Assets 2019: $276,308Liabilities 2019: $49,104Net Assets 2019: $227,2042019Assets 2020: $283,706Liabilities 2020: $27,737Net Assets 2020: $255,9692020Assets 2021: $354,373Liabilities 2021: $38,926Net Assets 2021: $315,4472021Assets 2022: $424,821Liabilities 2022: $41,828Net Assets 2022: $382,9932022Assets 2023: $446,564Liabilities 2023: $49,393Net Assets 2023: $397,1712023Assets 2024: $417,879Liabilities 2024: $26,434Net Assets 2024: $391,4452024Assets 2025: $427,513Liabilities 2025: $28,751Net Assets 2025: $398,7622025

Highlighted filing

2025

Assets$427,513
Liabilities$28,751
Net Assets$398,762
Open 2025 Filing

Operations Trend

Revenue Growth36th percentile

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

$400K$300K$200K$100K$0-$100KRevenue 2011: $182,975Expenses 2011: $180,924Net Income 2011: $2,0512011Revenue 2012: $189,966Expenses 2012: $188,957Net Income 2012: $1,0092012Revenue 2013: $197,979Expenses 2013: $189,938Net Income 2013: $8,0412013Revenue 2014: $257,910Expenses 2014: $219,388Net Income 2014: $38,5222014Revenue 2015: $237,103Expenses 2015: $216,247Net Income 2015: $20,8562015Revenue 2016: $232,052Expenses 2016: $218,745Net Income 2016: $13,3072016Revenue 2017: $231,222Expenses 2017: $209,484Net Income 2017: $21,7382017Revenue 2018: $315,388Expenses 2018: $274,118Net Income 2018: $41,2702018Revenue 2019: $314,722Expenses 2019: $284,926Net Income 2019: $29,7962019Revenue 2020: $303,713Expenses 2020: $274,948Net Income 2020: $28,7652020Revenue 2021: $263,232Expenses 2021: $203,754Net Income 2021: $59,4782021Revenue 2022: $301,159Expenses 2022: $233,613Net Income 2022: $67,5462022Revenue 2023: $294,946Expenses 2023: $280,768Net Income 2023: $14,1782023Revenue 2024: $300,128Expenses 2024: $305,854Net Income 2024: -$5,7262024Revenue 2025: $271,482Expenses 2025: $266,492Net Income 2025: $4,9902025

Highlighted filing

2025

Revenue$271,482
Expenses$266,492
Net Income$4,990
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$427,513
Liabilities
$28,751
Net assets
$398,762
Revenue
$271,482
Expenses
$266,492
Net income
$4,990
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$4.28$0.29$3.99$2.71$2.66$0.05
2024Detailed filing. Detailed filing data is available for this year.$4.18$0.26$3.91$3.00$3.06$0.06
2023Detailed filing. Detailed filing data is available for this year.$4.47$0.49$3.97$2.95$2.81$0.14
2022Detailed filing. Detailed filing data is available for this year.$4.25$0.42$3.83$3.01$2.34$0.68
2021Detailed filing. Detailed filing data is available for this year.$3.54$0.39$3.15$2.63$2.04$0.59
2020Detailed filing. Detailed filing data is available for this year.$2.84$0.28$2.56$3.04$2.75$0.29
2019Detailed filing. Detailed filing data is available for this year.$2.76$0.49$2.27$3.15$2.85$0.30
2018Summary only. Only limited summary data is available for this year.$2.29$0.31$1.97$3.15$2.74$0.41
2017Summary only. Only limited summary data is available for this year.$1.82$0.26$1.56$2.31$2.09$0.22
2016Summary only. Only limited summary data is available for this year.$1.51$0.17$1.34$2.32$2.19$0.13
2015Summary only. Only limited summary data is available for this year.$1.29$0.08$1.21$2.37$2.16$0.21
2014Summary only. Only limited summary data is available for this year.$1.18$0.18$1.00$2.58$2.19$0.39
2013Summary only. Only limited summary data is available for this year.$0.68$0.07$1.98$1.90$0.08
2012Summary only. Only limited summary data is available for this year.$0.56$0.02$1.90$1.89$0.01
2011Summary only. Only limited summary data is available for this year.$0.57$0.06$1.83$1.81$0.02
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Jan 23, 2026
Return Version
2024v5.0
Gross Receipts
$405,281
Mission and Program Overview

Mission

To unite and promote relationships among accounting and tax practitioners, and to collect and disseminate through education, fundamentally sound accounting and tax theories and practice methods.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$315,559$333,766▲ $18,207
Savings and Temporary Cash Investments$96,275$81,099▼ $15,176
Prepaid Expenses and Deferred Charges$4,336$6,455▲ $2,119
Cash and Non-Interest-Bearing Accounts$1,590$6,161▲ $4,571
Inventories for Sale or Use$119$32▼ $87
Total Assets$417,879$427,513▲ $9,634
Liabilities
Deferred Revenue$23,050$24,240▲ $1,190
Accounts Payable and Accrued Expenses$472$4,241▲ $3,769
Other Liabilities$2,912$270▼ $2,642
Total Liabilities$26,434$28,751▲ $2,317
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$391,445$398,762▲ $7,317
Total Net Assets Fund Balance$391,445$398,762▲ $7,317
Total Liabilities and Net Assets / Fund Balance$417,879$427,513▲ $9,634
Compensation and Service Providers
Top Officer Pay78th percentile

Employees

NameTitleBaseTotal
Theresa O Bakker CPA Ea LtcTreasurer$2,000$2,000

Board Members and Trustees

NameTitle
Brittany HornungBoard Member
Cletus Fernandez Ea LtcBoard Member
Edwin Del Carpio CPA1st Vice Pre
Pepita Mart CPA2nd Vice Pre
Susan Robertson Ea LtcExec Directo
Amanda Fels CPAPast Preside
Norman Paulson CPASecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$25,486
Program Service Revenue
$224,854
Investment Income
$19,904
Other Revenue
$1,238
All Other Contributions
$20
Change in Net Assets
$4,990
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$265,492
Grants and Similar Amounts Paid$1,000
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$119,230$50-$119,280
Fees for Services Management$26,400$26,400-$52,800
Occupancy$36,830--$36,830
Advertising$10,208$7,191-$17,399
Travel$8,723--$8,723
Office Expenses$5,951$1,079-$7,030
Fees for Services Lobbying-$6,600-$6,600
Conferences and Meetings$1,244$5,042-$6,286
Fees for Service Investment Mgmnt Fees-$1,313-$1,313
Grants to Domestic Orgs$1,000--$1,000
Insurance-$359-$359
Other Expenses$482$84-$84
Total Functional Expenses$217,674$48,818$0$266,492
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
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Susan RobertsonExecutive Dir.Management FeesNo$52,800
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Prepaid Membership Dues$270
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
Yes
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
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 oregon association of independent accountants (oaia) contracts with the company known as 3rd generation accounting inc for its executive director role, consisting of bookkeeping, education scheduling and management, and administration. The board reviews the checks written and interim financial statements. Check signers review original invoices and other documentation substantiating the expenditures.”

Form 990, Page 6, Part VI, Line 6

“The association is organized with members.”

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

“Members have the power to approve and remove board members.”

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

“The general membership votes for the board members and any changes to the bylaws.”

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

“A complete copy is furnished to all board members for review and approval before being signed and filed.”

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

“The organization has a conflict of interest policy applicable to all board members, the executive director, and contractors. Waivers of this policy are reviewed on an annual basis and when applciable, those in conflict are recused from decision making with regard to those conflicts.”

Form 990, Page 6, Part VI, Line 15A

“The contract for executive director services from 3rd generation accounting inc. Is reviewed annually by the board and adjusted based upon performance and market factors.”

Form 990, Page 6, Part VI, Line 19

“Return furnished to requestors via mail or email when requested.”

Filing and Contact Details

Filer

Filer Name
Oregon Association of
EIN
93-6027337
Phone
5032827247
Address
1804 NE 43RD AVE, PORTLAND, OR 97213-1404

Signing Officer

Name
Susan Robertson Ea Ltc
Title
Exec Director/presid
Phone
5032827247
Signed
2026-01-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Susan Robertson Ea Ltc
Formed
1946
Legal Domicile
Or
Voting Board Members
8
Independent Board Members
8
Employees
0

Preparer

Firm
Thrive Certified Public Accounting Firm
Address
1610 C ST STE 100, VANCOUVER, WA 98663
Preparer
Amanda Fels CPA
Phone
3606990681
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

“Members of the board of directors are volunteers who give their time to work on the current and future needs of accountants in oregon.”

Form 990, Page 2, Part III, Line 4D

“Provide education to maintain the highest standards among members.”

Form 990, Part IX, Line 11G

“Bank fees 0 50 0 educational seminars educational presenters 103,085 0 0 other education expenses 16,145 0 0 total 119,230 50 0”

Form 990, Part XI, Line 9

“Unrealized g/l on inv accounts 2,327”

Raw XML Appendix369 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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IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0THE OREGON ASSOCIATION OF INDEPENDENT ACCOUNTANTS (OAIA) CONTRACTS WITH THE COMPANY KNOWN AS 3RD GENERATION ACCOUNTING INC FOR ITS EXECUTIVE DIRECTOR ROLE, CONSISTING OF BOOKKEEPING, EDUCATION SCHEDULING AND MANAGEMENT, AND ADMINISTRATION. SUE ROBERTSON IS A CONTROLLING SHAREHOLDER OF 3RD GENERATION ACCOUNTING.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERS OF THE BOARD OF DIRECTORS ARE VOLUNTEERS WHO GIVE THEIR TIME TO WORK ON THE CURRENT AND FUTURE NEEDS OF ACCOUNTANTS IN OREGON.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PROVIDE EDUCATION TO MAINTAIN THE HIGHEST STANDARDS AMONG MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE OREGON ASSOCIATION OF INDEPENDENT ACCOUNTANTS (OAIA) CONTRACTS WITH THE COMPANY KNOWN AS 3RD GENERATION ACCOUNTING INC FOR ITS EXECUTIVE DIRECTOR ROLE, CONSISTING OF BOOKKEEPING, EDUCATION SCHEDULING AND MANAGEMENT, AND ADMINISTRATION. THE BOARD REVIEWS THE CHECKS WRITTEN AND INTERIM FINANCIAL STATEMENTS. CHECK SIGNERS REVIEW ORIGINAL INVOICES AND OTHER DOCUMENTATION SUBSTANTIATING THE EXPENDITURES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ASSOCIATION IS ORGANIZED WITH MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4MEMBERS HAVE THE POWER TO APPROVE AND REMOVE BOARD MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE GENERAL MEMBERSHIP VOTES FOR THE BOARD MEMBERS AND ANY CHANGES TO THE BYLAWS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6A COMPLETE COPY IS FURNISHED TO ALL BOARD MEMBERS FOR REVIEW AND APPROVAL BEFORE BEING SIGNED AND FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE ORGANIZATION HAS A CONFLICT OF INTEREST POLICY APPLICABLE TO ALL BOARD MEMBERS, THE EXECUTIVE DIRECTOR, AND CONTRACTORS. WAIVERS OF THIS POLICY ARE REVIEWED ON AN ANNUAL BASIS AND WHEN APPLCIABLE, THOSE IN CONFLICT ARE RECUSED FROM DECISION MAKING WITH REGARD TO THOSE CONFLICTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8THE CONTRACT FOR EXECUTIVE DIRECTOR SERVICES FROM 3RD GENERATION ACCOUNTING INC. IS REVIEWED ANNUALLY BY THE BOARD AND ADJUSTED BASED UPON PERFORMANCE AND MARKET FACTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9RETURN FURNISHED TO REQUESTORS VIA MAIL OR EMAIL WHEN REQUESTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10BANK FEES 0 50 0 EDUCATIONAL SEMINARS EDUCATIONAL PRESENTERS 103,085 0 0 OTHER EDUCATION EXPENSES 16,145 0 0 TOTAL 119,230 50 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11UNREALIZED G/L ON INV ACCOUNTS 2,327
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IRS990/USAddress/StateAbbreviationCd0OR
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0SUSAN ROBERTSON EA LTC
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXEC DIRECTOR/PRESID
ReturnHeader/BusinessOfficerGrp/PhoneNum05032827247
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-01-23
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0OREGON ASSOCIATION OF
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0INDEPENDENT ACCOUNTANTS
ReturnHeader/Filer/BusinessNameControlTxt0OREG
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0VANCOUVER
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd098663
ReturnHeader/PreparerPersonGrp/PhoneNum03606990681
ReturnHeader/PreparerPersonGrp/PreparationDt02026-01-23
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0AMANDA FELS CPA
ReturnHeader/ReturnTs02026-01-23T15:08:41-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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