OREGON ASSOCIATION OF INDEPENDENT ACCOUNTANTS (EIN 936027337) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1946

Legal Domicile

Principal Officer

SUSAN ROBERTSON EA LTC

Phone

5032827247

Tax Period

2024-07-01 to 2025-06-30

OREGON ASSOCIATION OF INDEPENDENT ACCOUNTANTS, founded in 1946, is a small nonprofit that reported $271K in total revenue in fiscal year 2024. Revenue decreased 10% compared to the prior year.

Mission

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.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $25,486

Program Service Revenue $224,854

Investment Income $19,904

Other Revenue $1,238

TOTAL REVENUE $271,482

Expense Breakdown

Grants Paid $1,000

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $217,674

Other Expenses $265,492

TOTAL EXPENSES $266,492

Year-over-Year Comparison

	2024	2023	Change
Revenue	$271,482	$300,128	-0.1%
Expenses	$266,492	$305,854	-0.1%
Net Income	$4,990	$-5,726	-1.9%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$2,000

Total Directors

$2,000

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
THERESA O BAKKER CPA EA LTC	TREASURER	1.00	Officer Director	$2,000	$0	$2,000
AMANDA FELS CPA	PAST PRESIDE	1.00	Officer Director	$0	$0	$0
EDWIN DEL CARPIO CPA	1ST VICE PRE	1.00	Officer Director	$0	$0	$0
NORMAN PAULSON CPA	SECRETARY	1.00	Officer Director	$0	$0	$0
PEPITA MART CPA	2ND VICE PRE	1.00	Officer Director	$0	$0	$0
BRITTANY HORNUNG	BOARD MEMBER	1.00	Director	$0	$0	$0
CLETUS FERNANDEZ EA LTC	BOARD MEMBER	1.00	Director	$0	$0	$0
SUSAN ROBERTSON EA LTC	EXEC DIRECTO	10.00	Officer Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$271,482	$266,492	$427,513	$4,990
2024	$300,128	$305,854	$417,879	$-5,726
2023	$294,946	$280,768	$446,564	$14,178
2022	$301,159	$233,613	$424,821	$67,546
2021	$263,232	$203,754	$354,373	$59,478
2020	$303,713	$274,948	$283,706	$28,765
2019	$314,722	$284,926	$276,308	$29,796

OREGON ASSOCIATION OF INDEPENDENT ACCOUNTANTS