2024-02-01T19:45:37-05:00 2023-06-30 201631756 O'LEARY'S TAX SERVICE LTD 1610 C ST STE 100 VANCOUVER WA 98663 990 2022-07-01 936027337 OREGON ASSOCIATION OF INDEPENDENT ACCOUNTANTS OREG 5032827247 1804 NE 43RD AVE PORTLAND OR 972131404 AMANDA FELS CPA PRESIDENT 5032827247 2024-02-01 true AMANDA FELS XXX-XX-XXXX false TERRY O BAKKER CPA P00139492 3606990681 2024-02-01 2022 2023-04-26 12:10:37Z AMANDA FELS CPA 1804 NE 43RD AVE PORTLAND OR 97214 294946 false X WWW.OAIA.NET X 1946 OR 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. 8 6 0 0 31068 30355 262965 258412 149 87 6977 6092 301159 294946 0 0 0 0 0 233613 280768 233613 280768 67546 14178 424821 446564 41828 49393 382993 397171 X 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. false false 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. PROVIDE EDUCATION TO MAINTAIN THE HIGHEST STANDARDS AMONG MEMBERS. false false false false false false false false false false false false false true false false false false false false false false false false false false false false false false false false true false false false false false false false false false false true X 1 0 false 0 false false false false false false false false X 8 6 false true true false true true true true true false true true true true true true true true true false false X SUSAN ROBERTSON EXEC DIRECTOR 5032827247 1804 NE 43RD AVE PORTLAND OR 972131404 THERESA O BAKKER CPA EA LTC TREASURER 1.00 X X 0 0 2000 AMANDA FELS CPA PRESIDENT 1.00 X X 0 0 0 EDWIN DEL CARPIO CPA BOARD MEMBER 1.00 X 0 0 0 NORMAN PAULSON CPA PAST PRESIDE 1.00 X X 0 0 0 PEPITA MART CPA BOARD MEMBER 1.00 X 0 0 0 RONALD JOHANESEN CPA PAST PRESIDE 1.00 X X 0 0 0 CLETUS FERNANDEZ EA LTC BOARD MEMBER 0.00 X 0 0 0 MERRY VAN ATTA EA LTC BOARD MEMBER 0.00 X 0 0 0 SUSAN ROBERTSON EA LTC EXEC DIRECTO 10.00 X X 0 0 0 STUART MORRIS PA BOARD MEMBER 1.00 X 0 0 0 2000 false false false 30169 186 30355 EDUCATIONAL SEMINARS 611430 258412 258412 258412 87 87 IRS PRACT FORUM REV SHARE 4000 4000 OTHER INCOME 2092 2092 6092 294946 6179 258412 X 45000 22500 22500 6000 6000 90014 89717 297 13601 6800 6801 34017 32546 1471 9083 9083 200 200 64849 59115 5734 359 359 MERCHANT SERVICE FEES 10389 10389 OAPA SCHOLARSHIP FOUND 6000 6000 LICENSES AND PERMITS 725 725 MEMBERSHIP COSTS 521 521 10 10 280768 236871 43897 0 23795 421384 412696 3437 10073 424821 446564 2021 7038 27642 28660 12165 13695 41828 49393 X 382993 397171 382993 397171 424821 446564 14178 X false false false PREPAID MEMBERSHIP DUES 13695 13695 3RD GENERATION ACCOUNTING INC SHAREHOLDER 45000 MANAGEMENT FEES false THERESA O BAKKER EDUCATION PROVI 2000 EDUCATIONAL PRESENTA false 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 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 INCOME WAS RECEIVED. 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 4 REVISED BYLAWS WERE APPROVED BY THE MEMBERSHIP ON JULY 10, 2022. THE CHANGES INCLUDE: ALLOWING VOTING BY THE BOARD AND MEMBERS BY ELECTRONIC MEANS AS OPPOSED TO SIMPLY EMAIL ALLOWING THE ANNUAL MEETING TO BE HELD BY ELECTRONIC MEANS AND ALLOWING NOTIFICATION BY ELECTRONIC MEANS REMOVING A BOARD MEMBERSHIP SEATS HELD BY ELECTED OFFICIALS OF THE NATIONAL SOCIETY OF ACCOUNTANTS REMOVING ELECTED OFFICIALS OF THE NATIONAL SOCIETY OF ACCOUNTANTS FROM BEING EX-OFFICIO DIRECTORS AND CHANGING THE ELIGIBILITY OF PAST PRESIDENTS TO BE DIRECTORS FROM 5 YEARS TO 2 YEARS. THIS CHANGE ALSO REMOVES THE VERBIAGE REGARDING THE REMOVAL OF THE NATIONAL SOCIETY OF ACCOUNTANT'S EX- OFFICO DIRECTOR STATUS AND ELIMINATING THE ABILITY OF THE NATIONAL SOCIETY OF ACCOUNTANTS TO FILL A VACANT POSITION 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 NO DOCUMENTS AVAILABLE TO THE PUBLIC FORM 990, PART IX, LINE 11G AWARDS 0 297 0 EDUCATIONAL SEMINARS EDUCATIONAL PRESENTERS 74,255 0 0 OTHER EDUCATION EXPENSES 15,462 0 0 TOTAL 89,717 297 0