Civic Intelligence

Oregon Association of Independent Accountants

990 • Fiscal year 2024 • EIN 93-6027337

Jul 01, 2023 to Jun 30, 2024 • Filed on Feb 04, 2025

1804 NE 43rd AvePortland, OR 97213-1404

(503) 282-7247

Siviq Scores

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

Liabilities / Assets

69th percentile

0.06x

Higher debt load relative to assets than 69% of similar nonprofits.

2024 filings • 501(c)6 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

74th percentile

0.09x

Higher debt load relative to revenue than 74% of similar nonprofits.

2024 filings • 501(c)6 • <$500k nonprofits • Source year 2024

Net Margin

40th percentile

-1.9%

Higher net margin than 40% of similar nonprofits.

2024 filings • 501(c)6 • <$500k nonprofits • Source year 2024

Top Officer Pay

74th percentile

$0

Higher top officer pay than 74% of similar nonprofits.

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

2024 filings • 501(c)6 • <$500k nonprofits • Source year 2024

Asset Growth

34th percentile

-6.4%

Faster asset growth than 34% of similar nonprofits.

2024 filings • 501(c)6 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

47th percentile

1.8%

Faster revenue growth than 47% of similar nonprofits.

2024 filings • 501(c)6 • <$500k nonprofits • Annualized from 2023 to 2024

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

Historical Trend

Balance Sheet Trend

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

$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

2024

Assets$417,879
Liabilities$26,434
Net Assets$391,445

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2024

Revenue$300,128
Expenses$305,854
Net Income-$5,726
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Feb 4, 2025
Return Version
2023v6.0
Gross Receipts
$375,826
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.

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.

Balance Sheet Detail
LineBeginningEndChange
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
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$29,039
Program Service Revenue
$261,006
Investment Income
$7,302
Other Revenue
$2,781
All Other Contributions
$35
Change in Net Assets
$-5,726
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$305,854
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services 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
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
Theresa O BakkerShareholderManagement FeesNo$50,400
-Education ProviEducational PresentaNo$2,000
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Prepaid Membership Dues$2,912
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
No
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
Amanda Fels CPA
Title
President
Phone
5032827247
Signed
2025-02-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Amanda Fels CPA
Formed
1946
Legal Domicile
Or
Voting Board Members
8
Independent Board Members
8
Employees
0
Volunteers
10

Preparer

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

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

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.

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, Page 5, Part V, Line 3B

No unrelated business conducted

Form 990, Part IX, Line 11G

Awards 0 650 0 educational seminars educational presenters 121,725 0 0 other education expenses 17,332 0 0 total 139,057 650 0

Raw XML Appendix388 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt07038
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0472
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO 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/ManagementAndGeneralAmt011830
IRS990/AdvertisingGrp/ProgramServicesAmt015113
IRS990/AdvertisingGrp/TotalAmt026943
IRS990/AllOtherContributionsAmt035
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/BackupWthldComplianceInd0false
IRS990/BooksInCareOfDetail/PersonNm0SUSAN ROBERTSON EXEC DIRECTOR
IRS990/BooksInCareOfDetail/PhoneNum05032827247
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01804 NE 43RD AVE
IRS990/BooksInCareOfDetail/USAddress/CityNm0PORTLAND
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OR
IRS990/BooksInCareOfDetail/USAddress/ZIPCd0972131404
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0true
IRS990/CashNonInterestBearingGrp/BOYAmt023795
IRS990/CashNonInterestBearingGrp/EOYAmt01590
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt03170
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt054243
IRS990/ConferencesMeetingsGrp/TotalAmt057413
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt029039
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt07302
IRS990/CYOtherExpensesAmt0305854
IRS990/CYOtherRevenueAmt02781
IRS990/CYProgramServiceRevenueAmt0261006
IRS990/CYRevenuesLessExpensesAmt0-5726
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0305854
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0300128
IRS990/DecisionsSubjectToApprovaInd0true
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt028660
IRS990/DeferredRevenueGrp/EOYAmt023050
IRS990/DelegationOfMgmtDutiesInd0true
IRS990/Desc0TO 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/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt00
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesLobbyingGrp/ManagementAndGeneralAmt06000
IRS990/FeesForServicesLobbyingGrp/TotalAmt06000
IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt025200
IRS990/FeesForServicesManagementGrp/ProgramServicesAmt025200
IRS990/FeesForServicesManagementGrp/TotalAmt050400
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt0650
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt0139057
IRS990/FeesForServicesOtherGrp/TotalAmt0139707
IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt0416
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt0416
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt70.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt810.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt91.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt100.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd10X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/PersonNm0AMANDA FELS CPA
IRS990/Form990PartVIISectionAGrp/PersonNm1EDWIN DEL CARPIO CPA
IRS990/Form990PartVIISectionAGrp/PersonNm2NORMAN PAULSON CPA
IRS990/Form990PartVIISectionAGrp/PersonNm3PEPITA MART CPA
IRS990/Form990PartVIISectionAGrp/PersonNm4RONALD JOHANESEN CPA
IRS990/Form990PartVIISectionAGrp/PersonNm5BRITTANY HORNUNG
IRS990/Form990PartVIISectionAGrp/PersonNm6CLETUS FERNANDEZ EA LTC
IRS990/Form990PartVIISectionAGrp/PersonNm7MERRY VAN ATTA EA LTC
IRS990/Form990PartVIISectionAGrp/PersonNm8SUSAN ROBERTSON EA LTC
IRS990/Form990PartVIISectionAGrp/PersonNm9THERESA O BAKKER CPA EA LTC
IRS990/Form990PartVIISectionAGrp/PersonNm10STUART MORRIS PA
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt12ND VICE PRE
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4PAST PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8EXEC DIRECTO
IRS990/Form990PartVIISectionAGrp/TitleTxt9TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt10PAST PRESIDE
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01946
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/SecuritiesAmt0-262
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt08
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt075436
IRS990/GrossReceiptsAmt0375826
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt08
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartVInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt0359
IRS990/InsuranceGrp/TotalAmt0359
IRS990/InventoriesForSaleOrUseGrp/EOYAmt0119
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt07564
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt07564
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt04577
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0315559
IRS990/IRPDocumentCnt01
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0OR
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt075698
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0true
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt029004
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO 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/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0397171
IRS990/NetAssetsOrFundBalancesEOYAmt0391445
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0-262
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-262
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0397171
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0391445
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01321
IRS990/OfficeExpensesGrp/ProgramServicesAmt05729
IRS990/OfficeExpensesGrp/TotalAmt07050
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherExpensesGrp/Desc0MERCHANT SERVICE FEES
IRS990/OtherExpensesGrp/Desc1OAPA SCHOLARSHIP FOUND
IRS990/OtherExpensesGrp/Desc2LICENSES AND PERMITS
IRS990/OtherExpensesGrp/Desc3MEMBERSHIP COSTS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0700
IRS990/OtherExpensesGrp/ProgramServicesAmt08274
IRS990/OtherExpensesGrp/ProgramServicesAmt11000
IRS990/OtherExpensesGrp/ProgramServicesAmt2639
IRS990/OtherExpensesGrp/TotalAmt08274
IRS990/OtherExpensesGrp/TotalAmt11000
IRS990/OtherExpensesGrp/TotalAmt2700
IRS990/OtherExpensesGrp/TotalAmt3639
IRS990/OtherLiabilitiesGrp/BOYAmt013695
IRS990/OtherLiabilitiesGrp/EOYAmt02912
IRS990/OtherRevenueMiscGrp/Desc0OTHER INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt02781
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt02781
IRS990/OtherRevenueTotalAmt02781
IRS990/PartialLiquidationInd0false
IRS990/PoliciesReferenceChaptersInd0true
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt010073
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt04336
IRS990/PrincipalOfficerNm0AMANDA FELS CPA
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611430
IRS990/ProgramServiceRevenueGrp/Desc0EDUCATIONAL SEMINARS
IRS990/ProgramServiceRevenueGrp/ExclusionAmt0261006
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0261006
IRS990/ProgSrvcAccomActyOtherGrp/Desc0PROVIDE EDUCATION TO MAINTAIN THE HIGHEST STANDARDS AMONG MEMBERS.
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt030355
IRS990/PYInvestmentIncomeAmt087
IRS990/PYOtherExpensesAmt0280768
IRS990/PYOtherRevenueAmt06092
IRS990/PYProgramServiceRevenueAmt0258412
IRS990/PYRevenuesLessExpensesAmt014178
IRS990/PYTotalExpensesAmt0280768
IRS990/PYTotalRevenueAmt0294946
IRS990/ReconcilationRevenueExpnssAmt0-5726
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0412696
IRS990/SavingsAndTempCashInvstGrp/EOYAmt091698
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02912
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PREPAID MEMBERSHIP DUES
IRS990ScheduleD/TotalLiabilityAmt02912
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt03RD GENERATION ACCOUNTING INC
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0THERESA O BAKKER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0SHAREHOLDER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1EDUCATION PROVI
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd1false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt050400
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt12000
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0MANAGEMENT FEES
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1EDUCATIONAL PRESENTA
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO 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/ExplanationTxt1MEMBERS 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/ExplanationTxt2PROVIDE EDUCATION TO MAINTAIN THE HIGHEST STANDARDS AMONG MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO UNRELATED BUSINESS CONDUCTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE 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/ExplanationTxt5THE ASSOCIATION IS ORGANIZED WITH MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6MEMBERS HAVE THE POWER TO APPROVE AND REMOVE BOARD MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE GENERAL MEMBERSHIP VOTES FOR THE BOARD MEMBERS AND ANY CHANGES TO THE BYLAWS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8A COMPLETE COPY IS FURNISHED TO ALL BOARD MEMBERS FOR REVIEW AND APPROVAL BEFORE BEING SIGNED AND FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9THE 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/ExplanationTxt10THE 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/ExplanationTxt11RETURN FURNISHED TO REQUESTORS VIA MAIL OR EMAIL WHEN REQUESTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12AWARDS 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/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 5, PART V, LINE 3B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0446564
IRS990/TotalAssetsEOYAmt0417879
IRS990/TotalAssetsGrp/BOYAmt0446564
IRS990/TotalAssetsGrp/EOYAmt0417879
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt029039
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt049646
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0256208
IRS990/TotalFunctionalExpensesGrp/TotalAmt0305854
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt049393
IRS990/TotalLiabilitiesEOYAmt026434
IRS990/TotalLiabilitiesGrp/BOYAmt049393
IRS990/TotalLiabilitiesGrp/EOYAmt026434
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0397171
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0391445
IRS990/TotalProgramServiceRevenueAmt0261006
IRS990/TotalRevenueGrp/ExclusionAmt0261006
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt010083
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0300128
IRS990/TotalVolunteersCnt010
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0446564
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0417879
IRS990/TravelGrp/ProgramServicesAmt06953
IRS990/TravelGrp/TotalAmt06953
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01804 NE 43RD AVE
IRS990/USAddress/CityNm0PORTLAND
IRS990/USAddress/StateAbbreviationCd0OR
IRS990/USAddress/ZIPCd097214
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0WWW.OAIA.NET
IRS990/WhistleblowerPolicyInd0true
ReasonableCauseExplanation/ExplanationTxt0RECORDS WERE NOT AVAILABLE TO COMPLETE RETURN TIMELY.
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0AMANDA FELS CPA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05032827247
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-02-04
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0OREGON ASSOCIATION OF
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0INDEPENDENT ACCOUNTANTS
ReturnHeader/Filer/BusinessNameControlTxt0OREG
ReturnHeader/Filer/EIN0936027337
ReturnHeader/Filer/PhoneNum05032827247
ReturnHeader/Filer/USAddress/AddressLine1Txt01804 NE 43RD AVE
ReturnHeader/Filer/USAddress/CityNm0PORTLAND
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd0972131404
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0201631756
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0THRIVE CERTIFIED PUBLIC ACCOUNTING FIRM
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01610 C ST STE 100
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0VANCOUVER
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd098663
ReturnHeader/PreparerPersonGrp/PhoneNum03606990681
ReturnHeader/PreparerPersonGrp/PreparationDt02025-02-05
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0TERRY O BAKKER CPA
ReturnHeader/ReturnTs02025-02-05T12:49:02-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

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