2024-10-18T12:58:58-05:00 2024-03-31 930900579 MCDONALD JACOBS PC 121 SW SALMON ST STE 1100 PORTLAND OR 97204 990 2023-04-01 930462679 OREGON SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS OREG 5036417200 10206 SW LAUREL ST BEAVERTON OR 970764555 SHERRI LD MCPHERSON PRESIDENT/CEO 5036417200 2024-10-18 1 0 SANG AHN P00540880 5032270581 2023 2024-10-15 13:58:12Z SHERRI LD MCPHERSON 10206 SW LAUREL ST BEAVERTON OR 970764555 7038577 0 X WWW.ORCPA.ORG X 1908 OR PROFESSIONAL ORGANIZATION FOR CERTIFIED PUBLIC ACCOUNTANTS IN THE STATE OF OREGON 15 15 18 350 33565 6985 0 0 2955304 2752341 20373 131443 -92576 -92029 2883101 2791755 0 0 0 0 1236322 1279964 0 0 0 1575381 1453734 2811703 2733698 71398 58057 4311085 4455719 964345 944265 3346740 3511454 X 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. 0 0 PROFESSIONAL DEVELOPMENT:THE SOCIETY'S PROFESSIONAL DEVELOPMENT DIVISION OFFERS OVER 180 LIVE SEMINARS AND WORKSHOPS, AND SPECIALIZED CONFERENCES. IN ADDITION, THOUSANDS OF VENDOR WEBCASTS, WEBINARS AND ON-DEMAND SELF-STUDY COURSES ARE OFFERED ONLINE. PEER REVIEW:THE OSCPA ADMINISTERS THE BOTH AICPA AND OSCPA PEER REVIEW PROGRAM (OREGON PROGRAM SUNSET 2-1-24). 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 HAWAII, GUAM AND NORTHERN MARIANA ISLANDS WHO ARE ENROLLED IN THE AICPA PEER REVIEW PROGRAM. SOCIETY: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, A CLIENT REFERRAL PROGRAM, AND A CAREER CENTER. CPA MEMBER FIRMS BENEFIT FROM DISCOUNT PROGRAMS DESIGNED FOR PUBLIC ACCOUNTING FIRMS AND 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 AND PROGRAMS 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. 0 0 0 1 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 35 0 18 1 1 1 0 0 0 0 0 0 0 0 0 X 15 15 0 0 0 0 1 1 1 1 0 0 1 1 1 1 1 1 1 1 1 1 0 X THE ORGANIZATION 5036417200 10206 SW LAUREL ST BEAVERTON OR 970053209 TRACY M ALLEN CHAIR 2.00 X X 0 0 0 GARY A HOLCOMB VICE CHAIR 2.00 X X 0 0 0 JOHN D HAWKINS CHAIR-ELECT 2.00 X X 0 0 0 GEOFFREY T DOUGALL PAST CHAIR 1.00 X X 0 0 0 ADAM RK ABPLANALP SECRETARY 1.00 X X 0 0 0 DAVID S PORTER TREASURER 1.00 X X 0 0 0 KAREN C ANDERSON DIRECTOR 1.00 X 0 0 0 JONATHAN D GROVER DIRECTOR 1.00 X 0 0 0 MEGAN S KURZ DIRECTOR 1.00 X 0 0 0 TIFFANY K NASH DIRECTOR 1.00 X 0 0 0 PEDRO J NUNEZ DIEGUEZ DIRECTOR 1.00 X 0 0 0 RAY L WIDMER III DIRECTOR 1.00 X 0 0 0 YVONNE D ZBRANAK DIRECTOR 1.00 X 0 0 0 SHERRI LD MCPHERSON PRESIDENT/CEO 40.00 X 230792 0 28976 DARLENE E BOLES VICE PRESIDENT/COO 40.00 X 134368 0 20927 365160 0 49903 2 0 1 0 0 CONTINUING EDUCATION 611600 1379231 1379231 MEMBERSHIP DUES 541900 1034417 1034417 PEER REVIEW FEES 541900 199222 199222 MEMBERSHIP SERVICES 541900 105906 105906 ADVERTISING 541800 33565 33565 2752341 99921 99921 29601 134637 -105036 -105036 -105036 3840915 302792 3801877 310308 39038 -7516 31522 31522 INSURANCE PROCEEDS 900099 13007 13007 13007 2791755 2718776 33565 39414 427862 625472 37449 89386 99795 126000 11132 218825 533 151231 90806 36460 40026 91351 28310 CPE DIRECT COSTS 598197 TRAINING 46857 DUES 14006 2733698 300 300 483253 287168 35182 22717 89743 99037 2904017 1896895 919486 1007122 2714664 2989394 68457 49981 4311085 4455719 171185 196968 724703 697316 68457 49981 964345 944265 X 3346740 3511454 3346740 3511454 4311085 4455719 58057 106657 0 X X 0 1 X 1 0 0 0 1 1034417 126693 13713 140406 132405 8001 147387 147387 2066065 1426278 639787 673775 470617 203158 16790 16790 1007122 OPERATING LEASE LIABILITY 49981 49981 X 3021917 106657 134637 241294 2780623 11132 11132 2791755 2857203 134637 134637 2722566 11132 11132 2733698 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 9 134,637. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES NETTED AGAINST RENTAL REVENUE ON PAGE 9 134,637. X 1 1 X X X X 0 0 0 SHERRI LD MCPHERSON PRESIDENT/CEO 230792 0 0 0 0 0 18400 0 10576 0 259768 0 0 0 DARLENE E BOLES VICE PRESIDENT/COO 134368 0 0 0 0 0 10686 0 10241 0 155295 0 0 0 PART I, LINE 1A REIMBURSEMENT 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 BOARD OF DIRECTORS AS PART OF A WRITTEN EMPLOYMENT AGREEMENT. FORM 990, PART VI, SECTION A, LINE 6 THERE SHALL BE TWO GENERAL CATEGORIES OF MEMBERS IN THE SOCIETY: VOTING AND AFFILIATE. THERE SHALL BE THREE CLASSES OF VOTING MEMBERS: ACTIVE, RETIRED AND LIFE. VOTING 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 7B MEMBERS VOTE ON ELECTION OF OFFICERS AND CHANGES TO BYLAWS. 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 11B 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. PART XII, LINE 2C THE PROCESS HAS NOT CHANGED FROM PRIOR YEAR.