﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" returnVersion="2024v5.2">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2026-08-31T16:13:04-04:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>203153919</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Forensic Accounting Tax Consulting</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>6700 SW 105th ve</AddressLine1Txt>
        <CityNm>Beaverton</CityNm>
        <StateAbbreviationCd>OR</StateAbbreviationCd>
        <ZIPCd>97008</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>061840048</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>Oregon Small Business Association</BusinessNameLine1Txt>
      </BusinessName>
      <InCareOfNm>% Thomas Reilly</InCareOfNm>
      <BusinessNameControlTxt>OREG</BusinessNameControlTxt>
      <PhoneNum>5036431400</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO Box 23815</AddressLine1Txt>
        <CityNm>Portland</CityNm>
        <StateAbbreviationCd>OR</StateAbbreviationCd>
        <ZIPCd>97281</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>THOMAS REILLY</PersonNm>
      <PersonTitleTxt>president</PersonTitleTxt>
      <PhoneNum>5036431400</PhoneNum>
      <SignatureDt>2025-12-17</SignatureDt>
      <DiscussWithPaidPreparerInd>false</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>GREGORY HUGHES</PreparerPersonNm>
      <PTIN>P01032669</PTIN>
      <PhoneNum>5035932686</PhoneNum>
      <PreparationDt>2025-12-22</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="IRS990EZ">
      <AmendedReturnInd>X</AmendedReturnInd>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <Organization501cInd organization501cTypeTxt="4">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>27400</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>27400</ContributionsGiftsGrantsEtcAmt>
      <TotalRevenueAmt>27400</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>13300</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>15061</OtherExpensesTotalAmt>
      <TotalExpensesAmt>28361</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-961</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>6472</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>5511</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>6472</BOYAmt>
        <EOYAmt>5511</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>6472</BOYAmt>
        <EOYAmt>5511</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>6472</BOYAmt>
        <EOYAmt>5511</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>Educate oregon businesses and the public</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Support and Promoto improved economic conditions for all Oregonians</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>33940</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>33940</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Thomas Reilly</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>Thomas Reilly</PersonNm>
        <USAddress>
          <AddressLine1Txt>PO Box 23815</AddressLine1Txt>
          <CityNm>Portland</CityNm>
          <StateAbbreviationCd>OR</StateAbbreviationCd>
          <ZIPCd>97281</ZIPCd>
        </USAddress>
        <PhoneNum>5036431400</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="IRS990ScheduleA">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>37715</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>86695</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>75075</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>21855</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>27400</CurrentTaxYearAmt>
        <TotalAmt>248740</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>37715</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>86695</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>75075</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>21855</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>27400</CurrentTaxYearAmt>
        <TotalAmt>248740</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>248740</PublicSupportTotal170Amt>
      <TotalSupportAmt>248740</TotalSupportAmt>
      <First5Years170Ind>X</First5Years170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="IRS990ScheduleO">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Amended return information</FormAndLineReferenceDesc>
        <ExplanationTxt>Incorrect filing of a 990-T with wrong numbers</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other expenses Part I line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description AmountPRINTING 7,591RESEARCH 2,750EDUCATION 4,720</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>