2025-02-05T12:49:02-05:00 2024-06-30 201631756 THRIVE CERTIFIED PUBLIC ACCOUNTING FIRM 1610 C ST STE 100 VANCOUVER WA 98663 990 2023-07-01 936027337 OREGON ASSOCIATION OF INDEPENDENT ACCOUNTANTS OREG 5032827247 1804 NE 43RD AVE PORTLAND OR 972131404 AMANDA FELS CPA PRESIDENT 5032827247 2025-02-04 true false TERRY O BAKKER CPA P00139492 3606990681 2025-02-05 2023 2025-03-06 01:10:19Z AMANDA FELS CPA 1804 NE 43RD AVE PORTLAND OR 97214 375826 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 8 0 10 0 30355 29039 258412 261006 87 7302 6092 2781 294946 300128 0 0 0 0 0 280768 305854 280768 305854 14178 -5726 446564 417879 49393 26434 397171 391445 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 8 false true false 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 X AMANDA FELS CPA PRESIDENT 1.00 X X 0 0 0 EDWIN DEL CARPIO CPA 2ND VICE PRE 1.00 X 0 0 0 NORMAN PAULSON CPA SECRETARY 1.00 X X 0 0 0 PEPITA MART CPA BOARD MEMBER 0.00 X 0 0 0 RONALD JOHANESEN CPA PAST PRESIDE 0.00 X X 0 0 0 BRITTANY HORNUNG BOARD MEMBER 0.00 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 THERESA O BAKKER CPA EA LTC TREASURER 1.00 X X 0 0 0 STUART MORRIS PA PAST PRESIDE 0.00 X 0 0 0 false false false 29004 35 29039 EDUCATIONAL SEMINARS 611430 261006 261006 261006 7564 7564 75436 75698 -262 -262 -262 OTHER INCOME 2781 2781 2781 300128 10083 261006 X 50400 25200 25200 6000 6000 416 416 139707 139057 650 26943 15113 11830 7050 5729 1321 6953 6953 57413 54243 3170 359 359 MERCHANT SERVICE FEES 8274 8274 OAPA SCHOLARSHIP FOUND 1000 1000 LICENSES AND PERMITS 700 700 MEMBERSHIP COSTS 639 639 305854 256208 49646 0 23795 1590 412696 91698 119 10073 4336 315559 4577 446564 417879 7038 472 28660 23050 13695 2912 49393 26434 X 397171 391445 397171 391445 446564 417879 -5726 X false false false PREPAID MEMBERSHIP DUES 2912 2912 3RD GENERATION ACCOUNTING INC SHAREHOLDER 50400 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 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, 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. 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 RECORDS WERE NOT AVAILABLE TO COMPLETE RETURN TIMELY.