2026-02-13T17:31:40-06:00 2025-02-28 464013901 SOCIAL IMPACT ACCOUNTING LLC 5554 N BOSTON AVE PORTLAND OR 97217 990 2024-03-01 870403268 WESTERN POLITICAL SCIENCE ASSOCIATION WEST 5034388868 5505 SW ILLINOIS ST PORTLAND OR 97221 RICHARD CLUCAS EXECUTIVE DIRECTOR 5034388868 2026-02-13 1 0 JACK MESPLAY P01706713 5039266003 X 2024 2025-03-06 01:10:19Z RICHARD CLUCAS 5505 SW ILLINOIS ST PORTLAND OR 97221 467087 0 X WPSANET.ORG X 1995 CA THE ORGANIZATION IS AN ASSOCIATION OF SCHOLARS AND STUDENTS OF POLITICAL SCIENCE, OPERATING EXCLUSIVELY FOR EDUCATIONAL PURPOSES. THE ASSOCIATION PROMOTES THE STUDY AND TEACHINGS OF GOVERNMENT AND POLITICS, FOSTERS RESEARCH, AND FACILITATES THE DISCUSSION OF PUBLIC AFFAIRS. 19 19 2 21 0 0 143673 99472 0 185205 53729 141648 91385 40762 288787 467087 0 6202 0 0 67407 143229 0 0 7761 252280 160882 319687 310313 -30900 156774 1457040 1567093 162929 121114 1294111 1445979 X THE ORGANIZATION IS AN ASSOCIATION OF SCHOLARS AND STUDENTS OF POLITICAL SCIENCE, OPERATING EXCLUSIVELY FOR EDUCATIONAL PURPOSES. THE ASSOCIATION PROMOTES THE STUDY AND TEACHINGS OF GOVERNMENT AND POLITICS, FOSTERS RESEARCH, AND FACILITATES THE DISCUSSION OF PUBLIC AFFAIRS. 0 0 175222 6202 225967 PROMOTED THE STUDY AND TEACHINGS OF GOVERNMENT AND POLITICS. 175222 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 0 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 0 0 0 0 1 2 0 2 1 0 0 0 0 0 1 1 0 0 0 0 X 19 19 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 OR CA X X THE ORGANIZATION 5034388868 5505 SW ILLINOIS ST PORTLAND OR 97221 RICHARD CLUCAS EXECUTIVE DIRECTOR 10.00 X X 82095 0 0 CHRISTOPHER STOUT VICE PRESIDENT ELECT 2.00 X X 0 0 0 IVY CARGILE SECRETARY 2.00 X X 0 0 0 TONY AFFIGNE PRESIDENT 2.00 X X 0 0 0 NATALIE MASUOKA TREASURER 2.00 X X 0 0 0 CARRIE CURRIER VICE PRESIDENT 2.00 X X 0 0 0 MARCELA GARCA-CASTEEDA EXECUTIVE COUNCIL 2.00 X 0 0 0 GABRIELE MAGNI EXECUTIVE COUNCIL 2.00 X 0 0 0 RON HAYDUK EXECUTIVE COUNCIL 2.00 X 0 0 0 ANAN COMMISSIONG EXECUTIVE COUNCIL 2.00 X 0 0 0 MINA SUK EXECUTIVE COUNCIL 2.00 X 0 0 0 BRIAN CALFANO EXECUTIVE COUNCIL 2.00 X 0 0 0 TONY SMITH EX OFFICIO MEMBER 2.00 X 0 0 0 LADELLA LEVY EXECUTIVE COUNCIL 2.00 X 0 0 0 YALIDY MATOS EXECUTIVE COUNCIL 2.00 X 0 0 0 REGINA BRANTON EX OFFICIO MEMBER 2.00 X 0 0 0 LORRIE FRASURE EX OFFICIO MEMBER 2.00 X 0 0 0 KATHRYN PERKINS EXECUTIVE COUNCIL 2.00 X 0 0 0 SCOTT SIEGEL EXECUTIVE COUNCIL 2.00 X 0 0 0 CLAUDIO HOLZNER EX OFFICIO MEMBER 2.00 X 0 0 0 NGOC PHAN EXECUTIVE COUNCIL 2.00 X 0 0 0 JASON CASELLAS EXECUTIVE COUNCIL 2.00 X 0 0 0 82095 0 0 0 0 0 0 0 53189 46283 99472 ANNUAL CONFERENCE 561920 185205 185205 185205 141648 141648 40762 40762 467087 225967 0 141648 6202 6202 82095 82095 55039 40740 14091 208 6095 4408 1666 21 45311 36636 5517 3158 15502 15502 1699 1690 9 10525 3310 2947 4268 3574 824 2682 68 3199 3199 15394 15394 60961 60961 546 317 202 27 3464 1541 1912 11 OTHER EXPENSES 707 707 310313 175222 127330 7761 147881 140336 462285 441038 16000 2737 1915 1369 822 845505 968897 1457040 1567093 834 44 162095 121070 162929 121114 X 1068826 1220432 225285 225547 1294111 1445979 1457040 1567093 156774 -4906 0 X 0 0 0 X 185533 155995 82090 143673 99473 666764 185533 155995 82090 143673 99473 666764 666764 128310 106002 -125411 138853 182411 430165 1096929 185205 0.60780 0.78760 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 225284 31924 193360 149918 75366 225284 138163 11754 149917 94804 43359 138163 1.00000 0 0 2737 1915 822 822 1 TRAVEL ASSISTANCE AND MERIT AWARDS 34 6202 PART I, LINE 2: RECIPIENTS ARE MEMBERS OF A CHARITABLE CLASS, AND ASSISTANCE IS GRANTED BASED ON DOCUMENTED NEED OR MERIT. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION IS MADE UP OF MEMBERS FORM 990, PART VI, SECTION A, LINE 7A MEMBERS ELECT COUNCIL (BOARD) MEMBERS FORM 990, PART VI, SECTION A, LINE 7B CERTAIN DECISIONS ARE MADE SOLELY BY THE MEMBERS FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS CIRCULATED TO THE COUNCIL (BOARD OF DIRECTORS) BEFORE EFILING. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY THE CONFLICT OF INTEREST POLICY IS REVIEWED WITH NEWLY ELECTED BOARD MEMBERS. FORM 990, PART VI, SECTION B, LINE 15 ORGANIZATION HAS A COMMITTEE THAT GAUGES SALARIES OF OTHERS DOING SIMILAR WORK IN DETERMINING THE HOURLY RATES AND SALARY. FORM 990, PART VI, SECTION C, LINE 19 AVAILABLE AT ADMINISTRATIVE OFFICE AND PROVIDED BY REQUEST WESTERN POLITICAL SCIENCE ASSOCIATION RESPECTFULLY REQUESTS ABATEMENT OF ANY LATEFILING PENALTIES ASSESSED UNDER INTERNAL REVENUE CODE (IRC) 6652(C) RELATED TO ITS FORM 990 FOR THE TAX YEAR ENDED DECEMBER 31, 2024.THE FAILURE TO TIMELY FILE FORM 990 OCCURRED DESPITE THE ORGANIZATION EXERCISING ORDINARY BUSINESS CARE AND PRUDENCE AND WAS NOT DUE TO WILLFUL NEGLECT. THE ORGANIZATION TIMELY ENGAGED A QUALIFIED TAX PREPARER TO PREPARE AND FILE ITS FORM 990. ALL BOOKS, RECORDS, AND INFORMATION NECESSARY FOR PREPARATION OF THE RETURN WERE FURNISHED TO THE PREPARER ON A TIMELY BASIS AND WELL IN ADVANCE OF THE EXTENDED FILING DEADLINE OF JANUARY 15, 2026. THE ORGANIZATION WAS AWARE THAT A VALID EXTENSION OF TIME TO FILE HAD BEEN OBTAINED.OFFICERS OF THE ORGANIZATION ACTIVELY MONITORED THE FILING PROCESS AND COMMUNICATED WITH THE PREPARER PRIOR TO THE EXTENDED DUE DATE TO CONFIRM THAT PREPARATION AND FILING OF THE RETURN WERE PROCEEDING AS EXPECTED AND ON TRACK FOR TIMELY SUBMISSION. THE ORGANIZATION DID NOT IGNORE OR DISREGARD ITS FILING OBLIGATIONS AND EXERCISED REASONABLE OVERSIGHT CONSISTENT WITH ORDINARY BUSINESS CARE AND PRUDENCE.AFTER THE EXTENDED FILING DEADLINE HAD PASSED, THE PREPARER NOTIFIED THE ORGANIZATION OF AN UNFORESEEN TECHNICAL ISSUE WITHIN THE PREPARER'S SYSTEM THAT PREVENTED COMPLETION AND ELECTRONIC FILING OF THE RETURN BY THE DEADLINE. THE ORGANIZATION WAS NOT MADE AWARE OF THIS ISSUE UNTIL AFTER THE DUE DATE HAD PASSED AND THEREFORE DID NOT HAVE A REASONABLE OPPORTUNITY TO TAKE CORRECTIVE ACTION PRIOR TO THE DEADLINE. THE TECHNICAL ISSUE HAS SINCE BEEN RESOLVED, AND CORRECTIVE PROCEDURES HAVE BEEN IMPLEMENTED BY THE PREPARER TO PREVENT RECURRENCE. THE ORGANIZATION DOES NOT EXPECT THIS ISSUE TO AFFECT FUTURE FILINGS.WESTERN POLITICAL SCIENCE ASSOCIATION HAS A CONSISTENT HISTORY OF TIMELY AND COMPLIANT FORM 990 FILINGS. THIS LATE FILING REPRESENTS AN ISOLATED ADMINISTRATIVE FAILURE AND IS NOT INDICATIVE OF A PATTERN OF NONCOMPLIANCE.BASED ON THE FACTS DESCRIBED ABOVE, THE ORGANIZATION EXERCISED ORDINARY BUSINESS CARE AND PRUDENCE IN ATTEMPTING TO COMPLY WITH ITS FORM 990 FILING REQUIREMENTS. THE DELAY WAS CAUSED BY CIRCUMSTANCES BEYOND THE ORGANIZATION'S REASONABLE CONTROL AND WAS NOT DUE TO WILLFUL NEGLECT. ACCORDINGLY, WESTERN POLITICAL SCIENCE ASSOCIATION RESPECTFULLY REQUESTS ABATEMENT OF ANY PENALTIES ASSESSED UNDER IRC 6652(C).