Liabilities / Assets
69th percentile
Higher debt load relative to assets than 69% of similar nonprofits.
990 • Fiscal year 2024 • EIN 93-6027337
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
69th percentile
Higher debt load relative to assets than 69% of similar nonprofits.
Liabilities / Revenue
74th percentile
Higher debt load relative to revenue than 74% of similar nonprofits.
Net Margin
40th percentile
Higher net margin than 40% of similar nonprofits.
Top Officer Pay
74th percentile
Higher top officer pay than 74% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
34th percentile
Faster asset growth than 34% of similar nonprofits.
Revenue Growth
47th percentile
Faster revenue growth than 47% of similar nonprofits.
Assets
Down$417,879
Down $28,685 (-6.4%) from 2023
Net Assets
Down$391,445
Down $5,726 (-1.4%) from 2023
Liabilities
Down$26,434
Down $22,959 (-46%) from 2023
Revenue
Up$300,128
Up $5,182 (+1.8%) from 2023
Expenses
Up$305,854
Up $25,086 (+8.9%) from 2023
Net Income
Down-$5,726
Down $19,904 (-140%) from 2023
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.
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.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | - | $315,559 | - |
| Savings and Temporary Cash Investments | $412,696 | $91,698 | ▼ $320,998 |
| Investments Other Securities | - | $4,577 | - |
| Prepaid Expenses and Deferred Charges | $10,073 | $4,336 | ▼ $5,737 |
| Cash and Non-Interest-Bearing Accounts | $23,795 | $1,590 | ▼ $22,205 |
| Inventories for Sale or Use | - | $119 | - |
| Total Assets | $446,564 | $417,879 | ▼ $28,685 |
| Liabilities | |||
| Deferred Revenue | $28,660 | $23,050 | ▼ $5,610 |
| Other Liabilities | $13,695 | $2,912 | ▼ $10,783 |
| Accounts Payable and Accrued Expenses | $7,038 | $472 | ▼ $6,566 |
| Total Liabilities | $49,393 | $26,434 | ▼ $22,959 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $397,171 | $391,445 | ▼ $5,726 |
| Total Net Assets Fund Balance | $397,171 | $391,445 | ▼ $5,726 |
| Total Liabilities and Net Assets / Fund Balance | $446,564 | $417,879 | ▼ $28,685 |
| Name | Title |
|---|---|
| Amanda Fels CPA | President |
| Brittany Hornung | Board Member |
| Cletus Fernandez Ea Ltc | Board Member |
| Merry Van Atta Ea Ltc | Board Member |
| Pepita Mart CPA | Board Member |
| Edwin Del Carpio CPA | 2nd Vice Pre |
| Susan Robertson Ea Ltc | Exec Directo |
| Ronald Johanesen CPA | Past Preside |
| Stuart Morris Pa | Past Preside |
| Norman Paulson CPA | Secretary |
| Theresa O Bakker CPA Ea Ltc | Treasurer |
| Line Item | Amount |
|---|---|
| Other Expenses | $305,854 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Fees for Services Other | $139,057 | $650 | - | $139,707 |
| Conferences and Meetings | $54,243 | $3,170 | - | $57,413 |
| Fees for Services Management | $25,200 | $25,200 | - | $50,400 |
| Advertising | $15,113 | $11,830 | - | $26,943 |
| Office Expenses | $5,729 | $1,321 | - | $7,050 |
| Travel | $6,953 | - | - | $6,953 |
| Fees for Services Lobbying | - | $6,000 | - | $6,000 |
| Other Expenses | $639 | $700 | - | $639 |
| Fees for Service Investment Mgmnt Fees | - | $416 | - | $416 |
| Insurance | - | $359 | - | $359 |
| Total Functional Expenses | $256,208 | $49,646 | $0 | $305,854 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Interested Party | Relationship | Description | Shared Revenue | Amount |
|---|---|---|---|---|
| Theresa O Bakker | Shareholder | Management Fees | No | $50,400 |
| - | Education Provi | Educational Presenta | No | $2,000 |
| Liability | Amount |
|---|---|
| Prepaid Membership Dues | $2,912 |
“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.”
“The association is organized with members.”
“Members have the power to approve and remove board members.”
“The general membership votes for the board members and any changes to the bylaws.”
“A complete copy is furnished to all board members for review and approval before being signed and filed.”
“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.”
“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.”
“Return furnished to requestors via mail or email when requested.”
“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.”
“Members of the board of directors are volunteers who give their time to work on the current and future needs of accountants in oregon.”
“Provide education to maintain the highest standards among members.”
“No unrelated business conducted”
“Awards 0 650 0 educational seminars educational presenters 121,725 0 0 other education expenses 17,332 0 0 total 139,057 650 0”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 7038 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 472 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | 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. |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 11830 |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 15113 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 26943 |
| IRS990/AllOtherContributionsAmt | 0 | 35 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | false |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | SUSAN ROBERTSON EXEC DIRECTOR |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 5032827247 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1804 NE 43RD AVE |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | PORTLAND |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | OR |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 972131404 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | true |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 23795 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 1590 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt | 0 | 3170 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 54243 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 57413 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 29039 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 7302 |
| IRS990/CYOtherExpensesAmt | 0 | 305854 |
| IRS990/CYOtherRevenueAmt | 0 | 2781 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 261006 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -5726 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 305854 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 300128 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | true |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 28660 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 23050 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | true |
| IRS990/Desc | 0 | 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. TO DEVELOP, IMPROVE, AND ENHANCE THE STANDARDS AND PRACTICE OF ALL ACCOUNTING AND TAX PRACTITIONERS IN OREGON AND IN ANY LOCALITY WHERE SIMILAR GROUPS MEET. TO REVIEW QUALIFICATIONS BY WHICH SUCH CANDIDATES SHALL BE ADMITTED TO MEMBERSHIP, AND TO PROMOTE AND MAINTAIN HIGH ETHICAL STANDARDS. |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesLobbyingGrp/ManagementAndGeneralAmt | 0 | 6000 |
| IRS990/FeesForServicesLobbyingGrp/TotalAmt | 0 | 6000 |
| IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt | 0 | 25200 |
| IRS990/FeesForServicesManagementGrp/ProgramServicesAmt | 0 | 25200 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 50400 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 650 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 139057 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 139707 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt | 0 | 416 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 416 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 10.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 10 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | AMANDA FELS CPA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | EDWIN DEL CARPIO CPA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | NORMAN PAULSON CPA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | PEPITA MART CPA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | RONALD JOHANESEN CPA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | BRITTANY HORNUNG |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | CLETUS FERNANDEZ EA LTC |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | MERRY VAN ATTA EA LTC |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | SUSAN ROBERTSON EA LTC |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | THERESA O BAKKER CPA EA LTC |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | STUART MORRIS PA |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | 2ND VICE PRE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | PAST PRESIDE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | EXEC DIRECTO |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | PAST PRESIDE |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1946 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | -262 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 8 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 75436 |
| IRS990/GrossReceiptsAmt | 0 | 375826 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 8 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartVInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 359 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 359 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 119 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 7564 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 7564 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 4577 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 315559 |
| IRS990/IRPDocumentCnt | 0 | 1 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | OR |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 75698 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | true |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembershipDuesAmt | 0 | 29004 |
| IRS990/MembersOrStockholdersInd | 0 | true |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | 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. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 397171 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 391445 |
| IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt | 0 | -262 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | -262 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 397171 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 391445 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 1321 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 5729 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 7050 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherExpensesGrp/Desc | 0 | MERCHANT SERVICE FEES |
| IRS990/OtherExpensesGrp/Desc | 1 | OAPA SCHOLARSHIP FOUND |
| IRS990/OtherExpensesGrp/Desc | 2 | LICENSES AND PERMITS |
| IRS990/OtherExpensesGrp/Desc | 3 | MEMBERSHIP COSTS |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 700 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 8274 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 1000 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 639 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 8274 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 1000 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 700 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 639 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 13695 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 2912 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | OTHER INCOME |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 2781 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 2781 |
| IRS990/OtherRevenueTotalAmt | 0 | 2781 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PoliciesReferenceChaptersInd | 0 | true |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 10073 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 4336 |
| IRS990/PrincipalOfficerNm | 0 | AMANDA FELS CPA |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611430 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | EDUCATIONAL SEMINARS |
| IRS990/ProgramServiceRevenueGrp/ExclusionAmt | 0 | 261006 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 261006 |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 0 | PROVIDE EDUCATION TO MAINTAIN THE HIGHEST STANDARDS AMONG MEMBERS. |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 30355 |
| IRS990/PYInvestmentIncomeAmt | 0 | 87 |
| IRS990/PYOtherExpensesAmt | 0 | 280768 |
| IRS990/PYOtherRevenueAmt | 0 | 6092 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 258412 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 14178 |
| IRS990/PYTotalExpensesAmt | 0 | 280768 |
| IRS990/PYTotalRevenueAmt | 0 | 294946 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -5726 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | false |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 412696 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 91698 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 2912 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | PREPAID MEMBERSHIP DUES |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 2912 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt | 0 | 3RD GENERATION ACCOUNTING INC |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm | 0 | THERESA O BAKKER |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 0 | SHAREHOLDER |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 1 | EDUCATION PROVI |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 0 | false |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 1 | false |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt | 0 | 50400 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt | 1 | 2000 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 0 | MANAGEMENT FEES |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 1 | EDUCATIONAL PRESENTA |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | MEMBERS 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/ExplanationTxt | 2 | PROVIDE EDUCATION TO MAINTAIN THE HIGHEST STANDARDS AMONG MEMBERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | NO UNRELATED BUSINESS CONDUCTED |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE ASSOCIATION IS ORGANIZED WITH MEMBERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | MEMBERS HAVE THE POWER TO APPROVE AND REMOVE BOARD MEMBERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | THE GENERAL MEMBERSHIP VOTES FOR THE BOARD MEMBERS AND ANY CHANGES TO THE BYLAWS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | A COMPLETE COPY IS FURNISHED TO ALL BOARD MEMBERS FOR REVIEW AND APPROVAL BEFORE BEING SIGNED AND FILED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 11 | RETURN FURNISHED TO REQUESTORS VIA MAIL OR EMAIL WHEN REQUESTED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 12 | AWARDS 0 650 0 EDUCATIONAL SEMINARS EDUCATIONAL PRESENTERS 121,725 0 0 OTHER EDUCATION EXPENSES 17,332 0 0 TOTAL 139,057 650 0 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990 - ORGANIZATION'S MISSION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 1, PART I, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 2, PART III, LINE 4D |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 5, PART V, LINE 3B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PAGE 6, PART VI, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PAGE 6, PART VI, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 10 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 11 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 12 | FORM 990, PART IX, LINE 11G |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 446564 |
| IRS990/TotalAssetsEOYAmt | 0 | 417879 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 446564 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 417879 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 29039 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 49646 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 256208 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 305854 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 49393 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 26434 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 49393 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 26434 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 397171 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 391445 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 261006 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 261006 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 10083 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 300128 |
| IRS990/TotalVolunteersCnt | 0 | 10 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 446564 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 417879 |
| IRS990/TravelGrp/ProgramServicesAmt | 0 | 6953 |
| IRS990/TravelGrp/TotalAmt | 0 | 6953 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 1804 NE 43RD AVE |
| IRS990/USAddress/CityNm | 0 | PORTLAND |
| IRS990/USAddress/StateAbbreviationCd | 0 | OR |
| IRS990/USAddress/ZIPCd | 0 | 97214 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 8 |
| IRS990/VotingMembersIndependentCnt | 0 | 8 |
| IRS990/WebsiteAddressTxt | 0 | WWW.OAIA.NET |
| IRS990/WhistleblowerPolicyInd | 0 | true |
| ReasonableCauseExplanation/ExplanationTxt | 0 | RECORDS WERE NOT AVAILABLE TO COMPLETE RETURN TIMELY. |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | AMANDA FELS CPA |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 5032827247 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-02-04 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | OREGON ASSOCIATION OF |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | INDEPENDENT ACCOUNTANTS |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | OREG |
| ReturnHeader/Filer/EIN | 0 | 936027337 |
| ReturnHeader/Filer/PhoneNum | 0 | 5032827247 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 1804 NE 43RD AVE |
| ReturnHeader/Filer/USAddress/CityNm | 0 | PORTLAND |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | OR |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 972131404 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | false |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 201631756 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | THRIVE CERTIFIED PUBLIC ACCOUNTING FIRM |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 1610 C ST STE 100 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | VANCOUVER |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | WA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 98663 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 3606990681 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-02-05 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | TERRY O BAKKER CPA |
| ReturnHeader/ReturnTs | 0 | 2025-02-05T12:49:02-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2023-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-06-30 |
| ReturnHeader/TaxYr | 0 | 2023 |
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Displayed year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.