2026-01-23T15:08:41-05:00 2025-06-30 994750046 THRIVE CERTIFIED PUBLIC ACCOUNTING FIRM 1610 C ST STE 100 VANCOUVER WA 98663 990 2024-07-01 936027337 OREGON ASSOCIATION OF INDEPENDENT ACCOUNTANTS OREG 5032827247 1804 NE 43RD AVE PORTLAND OR 972131404 SUSAN ROBERTSON EA LTC EXEC DIRECTOR/PRESID 5032827247 2026-01-23 true true AMANDA FELS CPA P01789299 3606990681 2026-01-23 2024 2025-03-06 01:10:19Z SUSAN ROBERTSON EA LTC 1804 NE 43RD AVE PORTLAND OR 97214 405281 false X WWW.OAIA.NET X 1946 OR 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. 8 8 0 0 29039 25486 261006 224854 7302 19904 2781 1238 300128 271482 1000 0 0 0 0 305854 265492 305854 266492 -5726 4990 417879 427513 26434 28751 391445 398762 X 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. false false 217674 1000 224854 TO UNITE AND PROMOTE CORDIAL RELATIONS AMONG ACCOUNTING AND TAX PRACTITIONERS. TO COLLECT THROUGH EDUCATION AND TO DISSEMINATE FUNDAMENTALLY SOUND ACCOUNTING AND TAX THEORIES AND PRACTICE METHODS. TO DEVELOP, IMPROVE, AND ENHANCE THE STANDARDS AND PRACTICE OF ACCOUNTING AND TAX PRACTITIONERS IN OREGON AND 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. 217674 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 2 0 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 THERESA O BAKKER CPA EA LTC TREASURER 1.00 X X 2000 0 0 AMANDA FELS CPA PAST PRESIDE 1.00 X X 0 0 0 EDWIN DEL CARPIO CPA 1ST VICE PRE 1.00 X X 0 0 0 NORMAN PAULSON CPA SECRETARY 1.00 X X 0 0 0 PEPITA MART CPA 2ND VICE PRE 1.00 X X 0 0 0 BRITTANY HORNUNG BOARD MEMBER 1.00 X 0 0 0 CLETUS FERNANDEZ EA LTC BOARD MEMBER 1.00 X 0 0 0 SUSAN ROBERTSON EA LTC EXEC DIRECTO 10.00 X X 0 0 0 2000 false false false 25466 20 25486 EDUCATIONAL SEMINARS 611430 224854 224854 224854 19461 19461 134242 133799 443 443 443 OTHER INCOME 1238 1238 1238 271482 245996 X 1000 1000 52800 26400 26400 6600 6600 1313 1313 119280 119230 50 17399 10208 7191 7030 5951 1079 36830 36830 8723 8723 6286 1244 5042 359 359 MERCHANT SERVICE FEES 7606 7606 LICENSES AND PERMITS 700 700 MEMBERSHIP COSTS 482 482 AWARDS 84 84 266492 217674 48818 0 1590 6161 96275 81099 119 32 4336 6455 315559 333766 417879 427513 472 4241 23050 24240 2912 270 26434 28751 X 391445 398762 391445 398762 417879 427513 X 4990 2327 X false false false PREPAID MEMBERSHIP DUES 270 270 SUSAN ROBERTSON EXECUTIVE DIR. 52800 MANAGEMENT FEES false SCHEDULE L, PART V 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. SUE ROBERTSON IS A CONTROLLING SHAREHOLDER OF 3RD GENERATION ACCOUNTING. 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 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 BANK FEES 0 50 0 EDUCATIONAL SEMINARS EDUCATIONAL PRESENTERS 103,085 0 0 OTHER EDUCATION EXPENSES 16,145 0 0 TOTAL 119,230 50 0 FORM 990, PART XI, LINE 9 UNREALIZED G/L ON INV ACCOUNTS 2,327