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July 22, 2016 Page 1
OREGON SOCIETY OF ENROLLED AGENTS BOARD MEETING MINUTES July 22, 2016 I Call to Order – Kirk Donavin called the meeting to order. II Welcome Board Members, Committee Chairs and Guests - Kirk Donavin III Roll Call; Proxies for absent Board Members - Jeffrey Linders roll was taken by
passing a sign in sheet. Proxy received for Cindy Petersen. IV OrSEA Mission Statement - Jeffrey Linders read the Mission Statement. V Agenda; Revisions and Time Frames - Kirk Donavin no corrections were noted. VI Review/ Approve May 23rd Minutes - Jeffrey Linders no corrections were noted. Sue
Bladorn moved that the minutes be accepted, Cindy Petersen seconded (via proxy), the motion passed without dissent.
VII President’s Report - Kirkwood Donavin (attached) submitted report highlighting the
appointment of Evelyn Davis to the vacated position of North Director and the NAEA Membership Challenge. Sue Bladorn volunteered to contact Bill Litherland to get the North Director documents.
VIII Vice President’s Report - Daniel Stearns no written report submitted discussion ensued
with regard to getting to know legislators and the Apex Conference & Fly-in. Dan proposed discussing who could attend the Fly-in, in the October meeting.
IX Treasurer’s Report – Ira Rosenberg submitted P&L vs. Actual, P&L by Class, Balance
Sheet, P&L 2015 Conference and P&L 2016 Conference (attached) June Brock noted we will need to watch our expenses as we have reduced our reserves which was something that had been in the works over the past few years. Dan also mentioned we have addressed a portion of this short fall by raising of our dues.
X Director’s Reports/Chapter Reports a North Directors – Evelyn Davis (newly appointed) no report submitted. Discussed
techniques for building member interest through monthly meetings, consistency was mentioned as being a key over topics and turnout.
b Central Directors –
West - Cletus Fernandez no report submitted gave verbal highlights of education. East - Cindy Petersen report submitted (attached) Sue Bladorn read aloud.
c South Directors - Madilyn Gaoiran/ Susan Bladorn submitted Directors report, Treasurers report, Balance Sheet, P&L, General Ledger. Highlighted education with Judi Krussow EA on November 9th part 2 of estates and trusts.
July 22, 2016 Page 2
d At Large Director - Carol Mulder not present no report submitted XI Committee Reports a Membership - Maria Arbuckle not present no report submitted b Media/Public Relations - Cletus Fernandez no report submitted discussed the use of an
OrSEA Facebook page. June noted a preference to Linkedin. Maddy and Eve volunteered to help set up the Facebook page for OrSEA.
c Scholarships/Awards - June Brock report submitted (attached) highlighted no applications were submitted for scholarships, none were given. Awards were presented as noted. June also noted the discussion of considering Barb Craven’s suggestion with regard to another category for scholarships similar to the NTPI scholarship. Caty inquired about why the scholarship is restricted to NTPI. Sue responded historically it was set up to support the NTPI Education. Discussion was tabled to the October meeting.
d Historian - Susan Bladorn no written report, noted she would like to write in names on photo albums before next conference.
e Annual Conferences i 2016 - Mt Bachelor Village Resort - Barbara Craven/ Cindy Petersen
May 23 Board Meeting, May 24-26 Conference final report submitted (attach) ii 2017 - Portland – Ira Rosenberg/ Dan Stearns
May 22 Board Meeting, May 23-25 Conference no report submitted Holiday Inn (Wilsonville) Ira reported it is booked and reserved and will be working on the menu and other aspects of the conference in the near future.
iii 2018 - Eugene - Kirkwood Donavin May 21 Board Meeting, May 22-24 Conference no report submitted (Springfield) The facility is near the Gateway Mall, the facility is booked and the deposit has been submitted. Kirk said it is spacious and versatile yet affordable.
iv 2019 - Ashland – June Brock (?) June will report back in October. Discussion arose regarding the potential need to be in Portland financially, it was decided June would report back on Ashland in October and that South Chapter would be taking on the endeavor.
f Education Committee - June Brock reported submitted (attached) Bob Kerr is interested in coming back (will be good for an update after the election) in negotiations with a variety of speakers, will have more information in the coming months.
g Communications/Website Committee - Ira Rosenberg no report submitted, Ira verbally reported that because of the arrangement with national he has to be inventive with regard to use of space, but the cost savings are worth the effort. Ira noted he is “linking” information and pictures (large items) to save space. Caty Giovinco noted that when she signed in to the website earlier this week (07.17/ 07.23.16) the last minutes which were posted were from July of 2015 which give our members the impression that we had not done anything in October, January, or May. Ira stated he had just received the past minutes and they would be posted within the week. He said there were other areas he was aware of, he was working on updates and is always looking for content.
h Ethics – Marie Linders no report submitted i Violations noted were one CPA in Klamath Falls.
July 22, 2016 Page 3
i Government Relations: i IRS - Michael Davidson/ Sue Bladorn no report submitted Michael verbally
reported Dan, Ira and he attended the July meeting, IRS reported staffing levels in collections and phone service were down about 40 %, nationwide the Service was hiring; however none will be in Oregon. OPR is asking for substantiation on CE. On October 24th the Practitioner Forum will focus on Identity Theft and Data Security.
ii DOR- Cletus Fernandez no report submitted, verbally reported changes regarding Recreational Tax of 25%, also cash payments for Marijuana Tax would be accepted in Salem only. Michael noted on the Federal level an appointment was necessary in Portland to make cash payments. Caty noted the Board meets on Friday and asked if, we as a board could meet either the week before or the week after they meet, she was unable to attend but Cletus was able to go (as it was on his way home) and it would be nice to be able to attend both board meetings. She also noted the Board does not get there minutes out either, in a timely fashion. The next DOR meeting will on October 28.
iii Tax Board- Barbara Craven went to the last meeting at 1pm as it was posted; however the meeting did not materialize and after a lengthy wait she gave up. She also noted that the same thing happened in May and when she finally got the minutes, it reflected that the bulk of the meeting was spent on preparer penalties. There is still one opening for an LTC on the Board.
j ByLaws- Catherine Giovinco no report submitted and she noted there are no pending changes; however she did discuss the changes to the NATP ByLaws and how they note the date changes are made to the ByLaws. June noted went we amend the ByLaws we approve them and did not see the necessity. Others concurred and the consensus was it was not necessary.
k Nominating Committee – Marie Linders report submitted with Slate of Nominees (attached) she also asked for assistance with nominees as she is “out in left field”. Kirk noted it would be nice to have a director step up as VP and appoint a new Director.
l Finance and Budget – Ira Rosenberg P&L Budget Overview submitted (attached) Ira noted an increase of “dues” from $4,800 to $7,000 and a reduction of the IRS Practitioners Forum from $1,600 to zero. June Brock requested that the Awards Budget item be increased to $500 as it has been historically. Dan Stearns moved that we accept the budget as amended, June Brock seconded, the motion passed without dissent.
l Policies and Procedures - Susan Bladorn and Catherine Giovinco no report submitted Sue Bladorn passed out the revisions which were voted on in May OrSEA P&P pages 1-6 (attached) and the purposed changes to the Annual Conference P&P pages 1 – 3. Discussion ensued regarding revisions which were approved ion July 22nd. She will finalize and submit to Ira to post.
n Strategic Planning - Ira Rosenberg no report submitted o Legislative Committee – Dan Stearns, Ira Rosenberg
Dan overviewed the discussion from our previous meeting in which it was decided the Organization should pursue the “Oregon Taxpayer Rights” issue. In line with that he presented a guest speaker Kent Anderson (Bankruptcy and Tax Law Attorney) who expounded on the proposed effort. Kent highlighted the need for a taxpayer bill of rights with teeth to reign in some of the abuses found in the Department. Kent noted a list of
July 22, 2016 Page 4
issues would be posted on the website. Kent suggested contacting State Representatives for a greater impact.
XII New and Pending Business – Kirk Donavin nothing new presented. XIII Good of the Order – Kirk Donavin nothing new presented. A reminder was given to
contact Legislators. The next meeting was scheduled for October 21, 2016. The January meeting will be scheduled for the 6th.
XIV Adjourn - Kirk Donavin Daniel Stearns moved to adjourn, Cindy Petersen seconded (by
proxy), the motion passed without dissent. Motions:
1. Sue Bladorn moved that the minutes be accepted, Cindy Petersen seconded (via proxy), the motion passed without dissent.
2. Dan Stearns moved that we accept the budget as amended, June Brock seconded, the motion passed without dissent.
3. Daniel Stearns moved to adjourn, Cindy Petersen seconded (by proxy), the motion passed without dissent.
Action Items: 1. Sue Bladorn volunteered to contact Bill Litherland to get the North Director documents. 2. Maddy and Eve volunteered to help set up the Facebook page for OrSEA.
The July 22, 2016 OrSEA Board Meeting Minutes were prepared and submitted for approval by Jeffrey S Linders Secretary.
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Jeff Linders
From: Sent: To:
Subject:
Cindy Petersen [[email protected]] Monday, July 18, 2016 11 :20 AM 'Kirkwood Donavin'; 'Daniel Stearns'; 'Ira Rosenberg'; 'Jeff Linders'; 'marie. lindersjmsolutionsllc.com'; [email protected]; 'Eve Davis'; cletusfernandez [email protected]; 'j brock9092ccou ntry. net'; [email protected]; [email protected]; 'asc5qwestoffice.net'; 'Susan Bladorn'; 'Barb Craven'; 'Maria Arbuckle'; 'Michael Davidson' RE: <No Subject>
I will not be able to attend as I am leaving for my 2"d season USTCP class in Vegas. I am giving Proxy to Sue Bladorn and will be sending her my report to read off.
Thanks, Cindy
From: Kirkwood Donavin [mailto:[email protected]] Sent: Tuesday, July 12, 2016 6:12 PM To: Daniel Stearns <[email protected]>; Ira Rosenberg <[email protected]>; Jeff Linders <[email protected]>; marie.lindersjmsolutionsllc.com <[email protected]>;
[email protected]; Eve Davis <[email protected]>; [email protected]; [email protected]; jbrock9092ccountry.net <[email protected]>; [email protected]; [email protected]; ascSqwestoffice.net <[email protected]>; Susan Bladorn <[email protected]>; Barb Craven <[email protected]>; Maria Arbuckle <[email protected]>; Michael Davidson <[email protected]>
Subject: <No Subject>
Greetings,
I wish to remind everyone that our quarterly summer meeting will be held a week from Friday on July 22nd starting at 11 AM at the Umpqua Bank in Springfield. I hope to have the agenda out early next week and so if you have anything thing that you would like to add to the agenda please send that to me by Monday morning. Jeff told me that the minutes of our last meeting should be ready by that day also.
At the meeting we will be welcoming our newly elected North Director, Rebecca McAllister. Rebecca is employed with a tax service in Portland and we are pleased to have her join our Board. Some of you may know that I have been unable to contact our other North Director, Cindy Rawlinson, for some time now and she has not attended our last two meetings. Therefore I will be appointing Evelin Davis to fill the remainder of her term. Thank you Evelin for volunteering for this position and we look forward to you serving on our Board.
We may also have some additional speakers addressing the Board but I have not firmed the appointment up yet but should know for sure by Monday.
Kirk Donavin
OrSEA President
<div> </div>
1
tt I
Oregon Society of Enrolled Agents -Mission Statement
• Foster professionalism and growth of members • Be an advocate of taxpayer rights • Protect the interest of its members • Enhance the role of Enrolled Agents among government agencies, other
professions, and the public at large
OrSEA's elected board of directors is responsible to ensure that the organizational mission statement and strategic goals are adhered to.
1. Call to order
OREGON SOCIETY OF ENROLLED AGENTS BOARD OF DIRECTORS' MEETING
Friday July 22, 2016 11:00 am to 3:30 pm
2. Welcome Board Members, Committee Chairs and Guests
3. OrSea Mission Statement - Jeffrey Linders
4. Roll Call; Proxies for absent Board Members -Jeffrey Linders
5. Agenda; Revisions and time frames - Kirkwood Donavin
6. Review/ Approve May, 2016 Meeting Minutes( Posted on web site) - Jeffrey Linders
7. President's Report /(North Director Appointment)- Kirkwood Donavin
8. Vice President's Report- Danial Stearns
9. Treasurer's Report- Ira Rosenberg
10. Director's Reports/Chapter Reports
a. North Directors-Rebecca McAllister/TBA
b. Central Directors-East - Cindy Petersen/West - Cletus Fernandez
c. South Directors-Madilyn Gaoiran/June Brock
d. At-Large Director-Carol Mulder
11. Committee Reports
a. Membership-Maria Arbuckle
b. Media/Public Relations-Cletus Fernandez
c. Scholarships/Awards-June Brock
i. NTPI
d. Historian-Sue Bladorn
e. Annual Conventions
i. 2016-Barbara Craven - Mount Bachelor Village Resort - Bend
ii. 2017- Ira Rosenberg- Portland
iii. 2018 - Kirkwood Donavin - Springfield
iv. 2019 - Suggestions
f. Education Committee-June Brock
g. Communications/Website Committee Report-Ira Rosenberg
h. Legislative Committee- Danial Stearns
i. Taxpayer Bill of Rights report
i. Ethics Violations - Marie Linders
j. Communications/Website - Ira Rosenberg
k. Government Relations
a. IRS-Michael Davidson
b. DOR - Cletus Fernandez
c. Tax Board - Barbara Craven
I. By Laws-Caty Giovinco
m. Nominating Committee-Marie Linders
n. Finance and Budget - Daniel Stearns
o. Policies and Procedures- Sue Bladorn
p. Strategic Planning
12. New and Pending business
13. Good of the Order
14. Adjourn
OREGON SOCIETY OF ENROLLED AGENTS BOARD MEETING MINUTES May 23, 2016
I Call to Order - Daniel Stearns called the meeting to order.
II Welcome Board Members, Committee Chairs and Guests - Daniel Stearns
III Roll Call; Proxies for absent Board Members - Jeffrey Linders roll was taken by passing a sign in sheet. Proxy received for Marie Linders.
IV OrSEA Mission Statement- Jeffrey Linders read the Mission Statement.
V Agenda; Revisions and Time Frames - Daniel Stearns it was noted that Kirk emailed a report for Dan to read and that it needed to be corrected.
VI Review/ Approve January 8th Minutes -Jeffrey Linders correction noted on Xlo Legislative Committee submitted as "no report submitted" changed to "verbal report". Maddy Gaoiran moved that the minutes be accepted as corrected, Ira Rosenberg seconded, the motion passed without dissent.
VII President's Report - Kirkwood Donavin (not attending) submitted report via email read by Dan Stearns. Looking for members to fill vacant positions and requests that we ask members and let him know who we think might be willing to serve on the board.
VIII Vice President's Report- Daniel Stearns no written report submitted discussion ensued with regard to the Apex Conference & Fly-in. Dan proposed discussing who could attend in the July meeting.
IX Treasurer's Report- Ira Rosenberg submitted Balance Sheet, P&L "w/o Conference", and P&L Budget vs. Actual (attached) Dan brought up the reimbursement of mileage for Board Members for Conference, discussion ensued tabled until after Ira reported. Sue Bladom questioned negative "Chapter Education Fund" Ira noted it was credit card payments (using OrSEA card reader) paid out to chapter from prior period charges. Conference expense for venue is for the 2018 deposit. Dan Stearns brought up the mileage reimbursement issue, discussion ensued. Sue Bladom moved that we change the reimbursement policy for Board members and Committee Chairs, to include the May Conference mileage and pay 40 cents per mile going forward. Cletus seconded, discussion ensued. The motion passed without dissent. Maddy Gaoiran moved we accept the Treasurer's Report as submitted, Cindy Petersen seconded, the motion passed without dissent.
X Director's Reports/Chapter Reports a North Directors - Cyndy Rawlinson not present no report submitted
05.23.16 Page 1
b Central Directors- West- Cletus Fernandez no report submitted East - Cindy Petersen no report submitted
c South Directors - Madilyn Gaoiran/ Susan Bladorn submitted Directors report, Treasurers report, Balance Sheet, P&L, General Ledger
d At Large Director - Carol Mulder not present no report submitted
XI Committee Reports
a Membership - Maria Arbuckle not present no report submitted b Media/Public Relations - Cletus Fernandez no report submitted c Scholarships/Awards -June Brock reported verbally no applications were submitted
for scholarships, none were given. Awards are ready to go and we have both the Founders and Lifetime Achievement awards to present. Holding scholarship applications open until June 30, Ira will post in the news letter.
d Historian - Susan Bladorn submitted Committee report (attached) e Education Committee - June Brock reported verbally (on track) f Finance and Budget - Ira Rosenberg nothing further to report (covered in treasurer's
report) g Annual Conferences
i 2016 Mt Bachelor Village Resort- Barbara Craven/ Cindy Petersen May 23 Board Meeting, May 24-26 Conference final report submitted (attach)
ii 2017 - Portland - Ira Rosenberg/ Dan Stearns May 22 Board Meeting, May 23-25 Conference no report submitted
iii 2018 - Eugene - Kirkwood Donavin May 21 Board Meeting, May 22-24 Conference no report submitted
h Communications/Website Committee - Ira Rosenberg no report submitted i Ethics - Marie Linders (not attending) no report submitted
i Violations none noted j Government Relations:
i IRS - Michael Davidson/ Sue Bladorn Michael submitted report via email (attached)
ii DOR- Cletus Fernandez no report submitted iii Tax Board- Barbara Craven Jane Billings is back, 2 openings on the board
( 1 general public & 1 L TC) k ByLaws- Catherine Giovinco no report submitted Caty discussed dues increase from
$35 to $50 l Nominating Committee-Marie Linders (not attending) report submitted with slate of
Nominees (attached) m Policies and Procedures - Susan Bladorn and Catherine Giovinco report submitted
with highlighted changes. Maddy Gaoiran noted changes to numbers 7 &8 on the "Annual Conference" Policies & Procedures page 3. Also, Maddy noted invitation to other organizations on page 2 section h.i. Ira brought up the point that we may be missing out on attendees because they have missed out on the "Early Bird" registration. Time table is not relative with online registration. Ira Rosenberg moved that we accept the OrSEA Policy and Procedures as presented, Maddy Gaoiran seconded, motion passed
05.23.16 Page2
without dissent. Discussion regarding the Annual Conference Policy and Procedures was tabled to the July meeting.
n Strategic Planning - Ira Rosenberg no report submitted o Legislative Committee - Dan Stearns, Ira Rosenberg
i Update on meeting with Tax Board and OrSEA's Petition with Oregon Court of Appeals all the oral arguments have been made and we are awaiting a decision. Dan verbally presented regarding a seminar he attended on Taxpayer right which in essence proclaimed in Oregon they are nonexistent. Discussion ensued with regard to the possibility of pursuing "Oregon Taxpayer Rights" as an organizational partnership with other organizations i.e. Attorneys, CPA's and the like. Dan Steams requested Board approval to pursue such an endeavor, which was given. A question arose as to the status of our lobbyist now that we are on hold in litigation and the focus stemmed from our organization lacking funds at this time. The point was made that his duties are beyond the Tax Board issue, Dan sited the legislative proposal to limit some of the fees we as preparers could charge which was killed in committee as an example. The point was made that he is on retainer and our agreement hinged on the fact that his work load would be higher during certain times of the year as opposed to others.
XII New and Pending Business - Daniel Stearns nothing new presented.
XIII Good of the Order - Daniel Stearns nothing new presented.
XIV Adjourn - Daniel Stearns Sue Bladom moved to adjourn, Cindy Petersen seconded, the motion passed without dissent.
Motions: 1. Maddy Gaoiran moved the January 8th, 2016 minutes be accepted with the correction
noted, Ira Rosenberg seconded, the motion passed without dissent. 2. Sue Bladom moved that we change the reimbursement policy for Board members and
Committee Chairs, to include the May Conference mileage and pay 40 cents per mile going forward. Cletus seconded, the motion passed without dissent.
3. Maddy Gaoiran moved we accept the Treasurer's Report as submitted, Cindy Petersen seconded, the motion passed without dissent.
4. Ira Rosenberg moved that we accept the OrSEA Policy and Procedures as presented, Maddy Gaoiran seconded, motion passed without dissent.
5. Sue Bladom moved to adjourn, Cindy Petersen seconded, the motion passed without dissent.
Action Items: 1. Holding scholarship applications open until June 30, Ira will post in the news letter. 2. Sue Bladom will rework the Annual Conference Policy and Procedures and present them
at the July meeting.
The May 23, 2016 OrSEA Board Meeting Minutes were prepared and submitted for approval by Jeffrey S Linders Secretary.
05.23.16 Page 3
j ' President's Report
1. As per the Bylaws I will be appointing Evelyn Davis to fill the remaining term of Cindy Rawlinson. I have been unable to contact Cindy by either phone or e-mail and she has not attended the last three (including today) director meetings. Evelyn's reelection date will be in June of 2017.
2. The quarterly affiliated conference call was held on June 21st. The major topics discussed were the "Affiliated Questionnaire," and the "Affiliated Challenge." I filled out the online affiliated questioner and the affiliated challenge is an effort by the affiliates to increase membership. See Affiliate report. The next affiliated call is on Tuesday, January 26.
3. Updated roster-Marie has transferred the roster to an excel format.
J
NAEA ' POWERING AMERICA'S TAX EXPERTSli
.._,TIO~l .,SSOct"'Tlf)\ ort,tou-iu.uu ... 11
2016 MEMBERSHIP
CHALLENGE TO AFFILIATES·
GUANO PRIZE: $600 to the Affiliate for best recruitment and retention
RECRUITMENT: 1st Place = $150
2nd Place = $i50
RETENTION: 1st Place = $250
2nd Place = $150
FROM JANUARY I, 2016 THROUGH OCTOBER 31, 2016
Affiliates are categorized by the current number of members:
• Less than 100 members • 101 - 400 members
• Greater than 400 members
NAEA "vill send out monthly reports so you can monitor your progress.
State Jan-16 Feb-16 Mar-16 Apr-16 May-16 Jun-16 Jul-16 Aug-16 Sep-16 Oct-16 Percent Increase Arizona 296 305 305 307 317 319 Colorado 269 269 269 273 275 273 Connecticut 153 162 158 161 163 152 Georgia 287 287 290 294 300 305 Illinois 321 308 312 316 312 310 Indiana 144 157 156 155 185 145 Maryland/DC 205 196 193 193 191 195 Massachusetts 347 374 373 374 379 382 Michigan 223 235 240 241 245 241 Minnesota 195 203 203 206 206 204 Missouri 147 167 165 166 163 163 Nevada 150 143 145 150 149 149 New Jersey 296 326 323 324 328 328 North Carolina 306 317 317 323 321 315 Northern New England 143 134 130 130 133 129 Ohio 293 289 290 290 294 297 Oregon 173 187 188 194 195 190 Pennsylvania 313 324 321 325 328 316 South Carolina 102 108 106 106 108 107 Tennessee 123 127 128 128 131 123 Washington 231 212 209 212 216 222 Wisconsin 139 146 143 143 146 142
2015-2016 Board of Directors and Committee Contacts Office Name Primary Email Work Phone Home Phone Cell Number
President Kirkwood Donavin [email protected] 541-726-0908 541-485-8581 541-990-5758 5778 Mica St. Springfield, OR 97478
Vice President Daniel Stearns [email protected] 503-428-1591 971-600-8882 181 N Grant St STE 101 Canby, OR 97013
Secretary Jeffrey Linders [email protected] 541-884-8822 541 892-1560 513 Main St Ste 101 Klamath Falls, OR 97601
Treasurer Ira Rosenberg [email protected] (562) 533-4075 530 NW Battaglia Ave Gresham, OR 97030
Past President Marie Linders [email protected] 541 884-8822 541 892-1560 513 Main St Ste 101 Klamath Falls, OR 97601
North Director Rebecca McAllister [email protected] 610 SW Alder St. Ste 410 503-228-0962 Portland, OR. 97205
North Director
Central West Cletus Fernandez [email protected] 503-488-0498 2550 Market St NE Salem, OR. 97301
Central East Cindy Peterson [email protected] 541-419-7346 20240 Mountain View Dr. Bend, OR. 97701
South Director June M Brock [email protected] (541) 664-3018 ( 541) 664-6883 (541) 840-0276 414 E. Pine St. Central Point, OR 97502
South Director Maddy Gaoiran [email protected] 541-756-2929 1934 Newmark St Ste A North Bend, OR 97459
At-Large Director Carol Mulder
Committees
Audit
By Laws Caty Giovinco
Sue Bladorn
Marie Linders
Communications/ Ira Rosenberg Website
Conference 2016 Mount Bachelor Barbara Craven
2017 Portland Ira Rosenberg
2018 Eugene Maria Arbuckle/ Kirkwood Donavin
Education June M Brock
Marie Linders
541-430-2027 761 NW Harrison Blvd. Corvallis, OR. 97330
541-268-0108
541-672-4317 631 SE Rose St Roseburg, OR 97470
[email protected] 541 884-8822 513 Main St Ste 101 Klamath Falls, OR 97601
[email protected] 503-239-4716 530 NW Battaglia Ave Gresham, OR 97030
[email protected] (503) 399-0017 2659 Commercial St SE Ste 202 Salem, OR. 97302
PO Box 125 10692 Highway 126 Ste 4 Mapleton, OR 97 453
541 892-1560
(503) 661-6406 (562) 533-4075
iratax((i).frontier.com 503-239-4716 (503) 661-6406 (562) 533-4075
[email protected] [email protected]
530 NW Battaglia Ave Gresham, OR 97030
(503) 485-1983 541-485-8581
(541) 664-3018 414 E. Pine St. Central Point, OR 97502
marie. [email protected] (541) 884-8822 513 Main St Ste 101
(541) 664-6883 (541) 840-0276
Klamath Falls, OR. 97601
Finance and Budget Daniel Steams dan [email protected] 503-428-1591 181 N Grant St STE 101 Canby, OR 97013
Government Relations IRS Michael Davidson [email protected] 503-228-0962
610 SW Alder St Ste 410 Portland, OR 97205
DOR Cletus Fernandez [email protected] 503-488-0498 2550 Market St. NE Salem, OR. 97301
Tax Board Barbara Craven [email protected] (503) 399-0017 2659 Commercial St SE Ste 202 Salem, OR. 97302
Historian Sue Bladorn [email protected] 541-672-4317 631 SE Rose St Roseburg, OR 97470
Legislative Daniel Stearns [email protected] 503-428-1591 181 N Grant St STE 101 Canby, OR 97013
Ira Rosenberg [email protected] 503-239-4716 530 NW Battaglia Ave Gresham, OR 97030
Media/Public Relations Cletus Fernandez [email protected] (503) 588-0498 2550 Market St NE Salem, OR. 97301
Ethics
Membership
Marie Linders [email protected] (541} 884-8822 513 Main St Ste 101 Klamath Falls, OR. 97601
Maria Arbuckle [email protected] (503) 485-1983 875 ldylwood Dr SE Salem, OR. 97302
971-600-8882
971-600-8882
(503) 661-6406 (562) 533-4075
Nominating Marie Linders
Policies & Procedures Sue Bladorn
Caty Giovinco
Scholarships/Awards June M Brock
[email protected] (541) 884-8822
513 Main St Ste 101 Klamath Falls, OR. 97601
541-672-4317 631 SE Rose St Roseburg, OR 97470
541-268-0108
(541) 664-3018 414 E. Pine St. Central Point, OR 97502
Marie Linders [email protected] 541 884-8822
Strategic Planning
513 Main St Ste 101 Klamath Falls, OR 97601
PO Box 125 10692 Highway 126 Ste 4 Mapleton, OR 97 453
(541) 664-6883 (541) 840-0276
541 892-1560
:'
~ 1:42 PM Oregon Society of Enrolled Agents 07/17/16 Profit & Loss Budget vs. Actual Cash Basis July 2015 through June 2016
Jul '15 - Jun 16 Budget $ Over Budget %ofBudget
Income Chapter Function 752.00 Conference Income 17,n5.42 23,600.00 -5,824.58 75.3%
Dues 6,931.28 9,858.00 -2,926.72 70.3%
Interest 6.61 0.00 6.61 100.0% IRS Practitioners Forum 1,641.43 1,600.00 41.43 102.6% Partnership Income 140.39 Special Projects 878.00 n5.oo 103.00 113.3%
Total Income 28,125.13 35,833.00 -7,707.87 78.5%
Expense AFEX
Airfare 0.00 600.00 -600.00 0.0% Lodging 0.00 1,630.00 -1,630.00 0.0%
TotalAFEX 0.00 2,230.00 -2,230.00 0.0%
Annual Report & Corp. Fee 0.00 50.00 -50.00 0.0% Bank Charge 407.53 545.00 -137.47 74.8%
Board Meetings Meals for Board 572.73 700.00 -127.27 81.8% Mileage 3,144.84 4,000.00 -855.16 78.6%
Total Board Meetings 3,717.57 4,700.00 -982.43 79.1%
Chapter Education Fund -995.89 1,500.00 -2,495.89 -66.4% Chapter Function Expense 752.00 Committee Functions
Awards 534.00 Communications 67.50
Education 419.00 Historian 79.20 Policies and Procedures 20.00
Total Committee Functions 1,119.70
Conference Expense Other Conference expenses 4,002.73 1,000.00 3,002.73 400.3% Speaker Fee 8,060.00 9,000.00 -940.00 89.6% Travel and lodging for Speakers 3,994.91 600.00 3,394.91 665.8% Venue 8,549.84 11,000.00 -2,450.16 n.1% Conference Expense - Other 15.00
Total Conference Expense 24,622.48 21,600.00 3,022.48 114.0%
Copies 0.00 55.00 -55.00 0.0% Education Expenses 0.00 420.00 -420.00 0.0% Education Support 119.93 Legal Fees 20.00 200.00 -180.00 10.0% Ucenses 50.00 lobbying 3,300.00 3,600.00 -300.00 91.7% Miscellaneous Expense 0.00 100.00 -100.00 0.0% Postage 0.00 40.00 -40.00 0.0% Promotional Expense 0.00 500.00 -500.00 0.0% Supplies 568.49 600.00 -31.51 94.7%
Total Expense 33,681.81 36,140.00 -2,458.19 93.2%
Net Income -5,556.68 -307.00 -5,249.68 1,810.0%
Page1
U:28PM
07/05/16 Cash Basis
Oregon Society of Enrolled Agents Profit & Loss by Class July 2015 through June 2016
Income
Expense Committee Functions
Awards
Total Committee Functions
Conference Expense Other Conference expenses Speaker Fee Travel and lodging for Speakers
Total Conference Expense
Supplies
Total Expense
Net Income
2015 Conference (Conferences)
0.00
150.00
150.00
1,039.70 3,700.00 1,863.74
6,603.44
151.00
6,904.44
-8,904.44
Total Conferences
0.00
150.00
150.00
1,039.70 3,700.00 1,863.74
6,603.44
151.00
6,904.44
-8,904.44
TOTAL
0.00
150.00
150.00
1,039.70 3,700.00 1,863.74
6,603.44
151.00
6,904.44
-8,904.44
Page1
1:43PM
07/17/16
Cash Basis
Oregon Society of Enrolled Agents Balance Sheet
ASSETS Current Assets
Checking/Savings Umpqua Checking
Total Checking/Savings
Total Current Assets
TOTAL ASSETS
LIABILmES & EQUITY Equity
Fund Balance Restricted Fund - Education Restricted Fund - L Scafidi Retained Earnings Net Income
Total Equity
TOTAL LIABILITIES & EQUITY
As of June 30, 2016
Jun 30, 16
8,733.21
8,733.21
8,733.21
8,733.21
16,808.57 1,526.71
548.10 -4,593.49 -5,556.68
8,733.21
8,733.21
Page1
12:30 PM Oregon Society of Enrolled Agents 07/05116 Profit & Loss by Class Cash Basis All Transactions
2015 Conference
(Conferences) Total Conferences TOTAL
Income Conference income 23,298.00 23,298.00 23,298.00
Special Projects Convention Raffle 412.00 412.00 412.00 L Scafidi Education Fund 349.00 349.00 349.00
Total Special Projects 761.00 761.00 761.00
Total Income 24,059.00 24,059.00 24,059.00
Expense Board Meetings
Mileage 113.00 113.00 113.00
Total Board Meetings 113.00 113.00 113.00
Committee Functions Awards 150.00 150.00 150.00
Total Committee Functions 150.00 150.00 150.00
Conference Expense Other Conference expenses 1,039.70 1,039.70 1,039.70 Speaker Fee 6,029.00 6,029.00 6,029.00 Travel and lodging for Speakers 2,925.24 2,925.24 2,925.24 Venue 11,844.97 11,844.97 11,844.97
Total Conference Expense 21,838.91 21,838.91 21,838.91
Coples 19.00 19.00 19.00 Miscellaneous Expense 69.89 69.89 69.89 Postage 20.27 20.27 20.27 Supplies 234.10 234.10 234.10
Total Expense 22,445.17 22,445.17 22,445.17
Net Income 1,613.83 1,613.83 1,613.83
Page1
.. • 12:30 PM
07/05116
Cash Basis
Oregon Society of Enrolled Agents Profit & Loss by Class
All Transactions
2016 Conference
(Conferences) Total Conferences
Income Conference income 17,nS.42 17,775.42
Total Income 17,nS.42 17,nS.42
Expense Conference Expense
Other Conference expenses 2,963.03 2,963.03 Speaker Fee 4,360.00 4,360.00 Travel and lodging for Speakers 2,131.17 2,131.17 Venue 8,549.84 8,549.84
Total Conference Expense 18,004.04 18,004.04
Total Expense 18,004.04 18,004.04
Net Income -228.62 -228.62
TOTAL
17,nS.42
11.ns.42
2,963.03 4,360.00 2,131.17 8,549.84
18,004.04
18,004.04
-228.62
Page1
OrSEA
Board Meeting September 22, 201
Directors Report
The East Central Chapter holding a class on August 25-26th, 2016 at the Shilo Inn on final 1040's and 1041 's.
The class will be taught all day Thursday and 4 hours on Friday by Molly Lessard on Trusts. Friday morning for 2 hours will be taught by Linda Thomas-Bush, Senior Trust Officer, U.S. Banlc, Bend/Eugene, on setting up the estate plan and the administration of the estate plan.
We have not seen the "Save the Date" announcement on this class in the ORSEA announcements or in the Calendar of Events yet. But we are hoping the class tum- out will be as good as it was last year at this time even with a late announcement.
Respectfully Submitted,
Cindy Petersen
Director East Central
July 22, 2016
South Chapter Report
No meeting this year at Spring Seminar.
Will have Judy Krussow again on November gth at Seven Feathers to present "Part II-Oregon Estates
and Gifting".
Since we did not have the meeting at the Spring seminar our officers remain Maddy Gaoiran President,
June Brock, Vice President, Susan Bladorn Secretary and Marie Linders Treasurer.
Respectfully submitted,
June Brock and Maddy Gaoiran
South Directors
u
7:00 PM
07/20/16
Accrual Basis
Southern Oregon Society of Enrolled Agents Balance Sheet As of July 20, 2016
Jul20,16
ASSETS Current Assets
Checking/Savings Wells Fargo Checking 4,074.83
Total Checking/Savings 4,074.83
Other Current Assets PrePald Expenses 400.00
Total Other Current Assets 400.00
Total Current Assets 4,474.83
TOTAL ASSETS 4,474.83
LIABILITIES & EQUITY Equity
Unrestricted Net Assets 4,474.83
Total Equity 4,474.83
TOTAL LIABILITIES & EQUITY 4,474.83
Page1
6:59 PM
07/20/16
Accrual Basis
Southern Oregon Society of Enrolled Agents Balance Sheet As of June 30, 2016
Jun 30, 16
ASSETS Current Assets
Checking/Savings Wells Fargo Checking 4,074.83
Total Checking/Savings 4,074.83
Other Current Assets PrePald Expenses 400.00
Total Other Current Assets 400.00
Total Current Assets 4,474.83
TOTAL ASSETS 4,474.83
LIABILITIES & EQUITY Equity
Unrestricted Net Assets 3,841.22 Net Income 633.61
Total Equity 4,474.83
TOTAL LIABILITIES & EQUITY 4,474.83
Page 1
7:00 PM
07/20/16
Accrual Basis
Southern Oregon Society of Enrolled Agents Profit & Loss
July 2015 through June 2016
Jul '15-Jun 16
Ordinary Income/Expense Income
Seminars 2,920.00
Total Income 2,920.00
Expense Operations
Bank Service Fees 0.00
Total Operations 0.00
Seminar Expenses Professional Fees 1,308.75 Rooms & Meals 977.64
Total Seminar Expenses 2,286.39
Total Expense 2,286.39
Net Ordinary Income 633.61
Net Income 633.61
Page1
Scholarships and Awards Committee
July 22, 2016
This year we messed up and forgot to announce the Scholarship prior to the seminar and so none was
awarded this year. We did print an extension in the newsletter that we would accept applications
through June 30th but no one applied. That money will be just saved and used in the future.
Barbara Craven suggested that we consider including "The Tax Preparation Issues Track" as qualifying
for the scholarship same as NTPI. I think that this is a great idea and would like to start some discussion
here today.
The awards were given out this year to Ira Rosenberg for the President's Award, the Founders to Daniel
Stearns, and Maddy Gaorian for the Life Time Achievement Award. Congratulations to all.
Respectfully submitted,
June M. Brock
Scholarships and Awards Committee
-·
FINAL REPORT FOR
BEND MAY 2016 CONFERENCE
Attached is statement showing breakdown on fees for Mount Bachelor Village Resort for
conference and P & L for conference from treasurer.
I hope everyone enjoyed the great education and facility. Thanks you for the opportunity to
chair the conference.
Barbara J. Craven,
Chairman
MOUNT BACHELOR VILLAGE CORP. 19717 MT. BACHELOR DR. BEND, OR 97702 541-389-5900
OR.Soc Enrolled Agents 2254 NE Tuscon Way Bend, OR 97701
811 .tium I.ml Aail'.!
Group Statement
B111wilgo ag1M1?i£ W&h11 lWw:i Guest Nome
Statement Date: 05/3112016 Print Date: 05/31/2016
Group Number: ENROLLED
Invoice Number: 00000378
287147 P6 OS/23116 1 OS/24116 Degen/Frank SPEAKER AlwwD1
117.90 287151 P6 OS/24116 2 OS/26116 Houston/Kc\1in SPEAKER 287152 287153
lli!1! 05/23/16 05/23/16 OS/24116 OS/24/16 05124116 OS/2SIJ6 05125116 05125116 05/26/16 OS/26116
PG OS/25/16 OS/26116 Kerr/Robert SPEAKER P6 OSl2S/16 OS/26/16 Wozniak/Brion - NS
Reservation Activity from 05102/16 to 0513Vl 6
Plract Charges
~ Dmrlntlon llllO Food & Beverage BEO * 11100 B370 Meeting Room Fee BllO Food & Beverage BEO •I I JO 1 B~O Food & Bevemge BEO • 11104 Bl>9 AudfoNlsunl BEO * 11104 ·, BllO Food & Beverage BEO * 11102 B~O Food & Beverage BEO * 11 lOS B~O Food & Beverage BBO * 11107 B:!O Food & Beverage BEO * 11106 BllO Food & Beverage BEO * 11J03
Direct ChRrge Activity from OSI02/16 to OSIJV16
payments & Refunds
.cJuu:u 276.68 350.00
l.Sl7.2S 758.63 80.00
t.621.38 907.38
l,S32.72 520.63
1,549.98
J2BU pesc;rlptlon 05124/JG Rev from Group AMBX
Paymonts & Refunds from 05102/16 to 05/3V16
Statement Summary
Balance ns ofS/2/2016 Payments & Refunds Reservation Activity Direct Clam·ge Activity Plense Remit
Tu 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
-500.00 -877.63
589.50 9,114.65 8,326.52
235.80 117.90 117.90
589.50
&wwD.t 276.68 350.00
1,517.25 758.63 80.00
1,621.38 907.38
1,532.72 520,63
l,549.98 9,114.65
Auuwn1 -877.63 -877.63
8:33AM
06/16/16
Cash Basis
Oregon Society of Enrolled Agents Profit & Loss by Class
July 1, 2015 through June 16, 2016
2018 Conference
(Conferences) Total Conferences
Income Conference Income 17,775.42 17,775.42
Total Income 17,775.42 17,775.42
Expense Conference Expense
Other Conference expenses 2,963.03 2,963.03 Speaker Fee 4,360.00 4,360.00 Travel and lodging for Speakers 2,131.17 2,131.17 Venue 8,049.84 8,049.84
Total Conference Expense 17,504.04 17,504.04
Total Expense 17,504.04 17,504.04
Net Income 271.38 271.38
TOTAL
17,775.42
17,775.42
2,963.03 4,360.00 2,131.17 8,049.84
17,504.04
17,504.04
271.38
Page 1
Education Committee
July 22, 2016
The Spring Seminar in May was a success ~t Mt. Bachelor. Thank you, Barbara.
The first day was Frank Degan speaking on Ethics, Statute of Limitations Urban Legend-Disclosure on Tax
Return is audit flag, Tax Law Research in the IRM. And he capped it off with his own Testing Your Tax IQ.
I think everyone was able to learn something from him.
Wednesday was taught by Kevin Huston. He was special in his own way. You can ask Janiese Norris. His
topics were Final 1040, Initial 1041, Retirement Plans and Nol's. All in all a full day.
On Thursday, we had Robert Kerr from th~ NAEA office offering the View From DC which deconstructs
the Federal Tax Structure, and Tax Reform 101 which provides a short history of the federal income tax
system. He was also able to arrive early and install our new officers.
Then on Thursday Brian Wosniak from IRS and Shannon Ball from ODR filled our day. Brian was cut
alittle short when Robert's computer gave him problems but I hope to invite Brian back in the future and
sooth any hurt feelings. Shannon was very good sport taking all the flak that was thrown her way
regarding the cavalier attitude that the state has been using against all taxpayers and the preparer
world, in particular. Don't know if our ve~ting helped with the state but it worked at the time.
Next year-I have already made arrangements with Bob Kerr to return and report on how the
atmosphere is changed or not after the election and various other subjects.
I have heard from Alan Pinck about subjects that he is teaching now and we are negotiation.
I have sent an email to Jeff Wong to see if he is starting new topics and if he would be interested. Can
also contact Mary and David Mellum.
Any other ideas? I have some from Sue Bladorn.
Respectfully submitted,
June M. Brock, Education Chairman
2016 - 2017 ORSEA SLATE OF NOMINEES July 22nd 2016
Marie Linders, NOMINATING COMMITTEE CHAIR
Following is the slate of ORSEA Officer and Director Nominees with prospective initial election, maximum term(s), re-election date, and mandatory term end.
Officers Nominee Initial Maximum Term Re-Election Mandatory Ending Election Date Date
President Kirkwood Donavin May2015 (2) one-year terms May2016 June2017
Vice President Daniel Stearns May2015 (2) one-year terms May2016 June2017
Secretary Jeffrey Linders May2013 (4) one-year terms May2016 June2017
Treasurer Ira Rosenberg May2015 ( 4) one-year terms May2016 June 2019
Immediate Past President Marie Linders
Directors Nominee Initial Maximum Term Re-Election Mandatory Ending Election Date Date
North Director Rebecca McAllister May2016 (2) two-year terms May2018 June 2020 *** NEW North Director Evelyn Davis May2013 (2) two-year terms May2015 June 2017 ***NEW
(finish Cyndy Rawlinson tenn)
Central Director - West Cletus Fernandez May2014 (2) two-year tenns May 2016 June 2018 © Central Director - East Cindy Petersen May2013 (2) two-years tenns May 2015 June 2019 ©
South Director June Brock MaY.2016 (2) two-year terms May2018 June 2020 ***NEW South Director Maddie Gaoiran May 2013 (2) two-year tenns May 2015 June 2017
At-Large Director * Carol Mulder May2014 (2) two-year tenns May 2016 June 2018
(BOLD) Indicate pending new election fil: re-election for Fiscal Year July 1 to June 30
12:18 PM
07/21/16
Cash Basis
Income
Oregon Society of Enrolled Agents Profit & Loss Budget Overview
July 2016 through June 2017
Conference income
Dues Dues - Associates
Total Dues
IRS Practitioners Forum Special Projects
L Scafidi Education Fund
Total Special Projects
Total Income
Expense AFEX
Airfare Lodging
Total AFEX
Bank Charge Credit Card Charge
Total Bank Charge
Board Meetings Meals for Board Mileage
Total Board Meetings
Committee Functions Awards Communications
Website
Total Communications
Historian Policies and Procedures
Total Committee Functions
Conference Expense Other Conference expenses Speaker Fee Travel and lodging for Speakers Venue
Total Conference Expense
Education Support Legal Fees Licenses lobbying Supplies
Total Expense
Net Income
Jul '16 - Jun 17
18,000.00
'4,800.00 )~
4,800.00
+,606:'()6- 0
878.00
878.00
25,278.00
600.00 1,630.00
2,230.00
375.00
375.00
570.00 1,425.00
1,995.00
384.00 '-::,(JO
67.00
67.00
79.00 20.00
550.00
2,968.00 4,360.00 1,600.00 7,300.00
16,228.00
110.00 40.00 50.00
3,600.00 100.00
25,278.00
0.00
Page 1
12:18PM
07121118
CaahBaala
Income Conference liu:oma
Dues Dues -Auoclllloa
Total Duos
IRS Practltlona111 Forum Special ProJecta
L Scafldl Education Fund
Total Spoclal Projact&
Total lncoma
Expenae AFEX
Allfare Lodging
ToldAFEX
Bank Charge Cnlcllt Card Cllmga
Total Bank Cllarga
Boan! MaeUnge Moale for Board Mileage
Tohll Board Maetlnga
Commllttlo Functlona Awants Communications
Website
Total Communlclltlomi
Historian PoDcln and ProcedtmllJ
Total Committee Funcfions
Confem1ce Expense Olh&TConfenmco oxpenaes 81111akar Fee Travel and lodging for SpaakenJ Venue
Total Conference Expanse
Education Support LegalFeea Licensee lobbying Supplies
Total E!xpenae
Nat Income
Ju118
0.00
400.00
400.00
0.00
0.00
0.00
400.00
0.00 0.00
0.00
0.00
0.00
115.00 500.00
615.00
0.00
20.00
20.00
20.00
0.00 0.00 0.00 0.00
0.00
40.00
300.00 100.00
1,075.00
-8711.00
Au91a
0.00
400.00
400.00
0.00
0.00
0.00
400.00
0.00 0.00
0.00
0.00
0.00
0.00 0.00
0.00
0.00
0.00
0.00
0.00
0.00 0.00 0.00 0.00
0.00
0.00
300.00 0.00
300.00
10"-00
8ap1e
0.00
400.00
400.00
1.600.00
0.00
0.00
2,000.00
0.00 0.00
0.00
0.00
0.00
0.00 0.00
0.00
0.00
30.00
30.00
30.00
0.00 0.00 0.00 0.00
0.00
0.00
300.00 0.00
330.00
1,870.00
Oregon Society of Enrolled Agents Profit & Loss Budget Overview
July 2018 through June 2017
Oct18
0.00
400.00
400.00
0.00
0.00
0.00
400.00
0.00 0.00
0.00
0.00
o.oo
100.00 225.00
325.00
0.00
0.00
0.00
0.00
0.00 0.00 0.00 0.00
0.00
0.00
300.00 0.00
625.00
•221.00
Aov18
0.00
400.00
400.00
0.00
0.00
0.00
400.00
600.00 1,630.00
2,230.00
0.00
0.00
0.00 0.00
0.00
0.00
0.00
0.00
0.00
0.00 0.00 0.00 0.00
0.00
0.00
300.00 0.00
2,530.00
-2,130.00
bec16
0.00
400.00
400.00
0.00
0.00
0.00
400.00
0.00 0.00
0.00
0.00
0.00
0.00 0.00
0.00
0.00
0.00
0.00
0.00
0.00 0.00 0.00 0.00
0.00
0.00
30000 0.00
300.00
100.00
Jan17
0.00
400.00
400.00
0.00
0.00
0.00
400.00
0.00
0.00
85.00 350.00
435.00
0.00
17.00
17.00
0.00 o.oo 17.00
0.00 0.00 0.00 0.00
0.00
0.00 0.00 0.00
300.00 0.00
752.00
Feb17
0.00
400.00
400.00
0.00
0.00
0.00
400.00
0.00
0.00
0.00 0.00
0.00
0.00
0.00
0.00
0.00 0.00
0.00
0.00 0.00 0.00 0.00
0.00
0.00 0.00 0.00.
300.00 0.00
300.00
tOD.00
Mir17
6,000.00
400.00
400.00
0.00
0.00
0.00
6,400.00
0.00
0.00
0.00 0.00
0.00
0.00
0.00
0.00
0.00 0.00
0.00
0.00 0.00 0.00 0.00
0.00
0.00 0.00 0.00
300.00 0.00
300.00
6,100.00
Aiir17
6,000.00
400.00
400.00
0.00
0.00
0.00
6,40o.OO
375.00
375.00
0.00 0.00
0.00
0.00
0.00
0.00
0.00 0.00
0.00
0.00 0.00 0.00 0.00
0.00
0.00 0.00
50.00 300.00
0.00
725.00
&,8711.00
May17
6,000.00
400.00
400.00
0.00
878.00
878.00
7,278.00
0.00
0.00
0.00 350.00
350.00
0.00
0.00
0.00
79.00 20.00
99.00
1,170.00 2,160.00
800.00 0.00
4,130.00
110.00 0.00 0.00
300.00 0.00
4,989.00
2,2119.00
Jun17
0.00
400.00
400.00
0.00
0.00
0.00
400.00
0.00
0.00
270.00 0.00
270.00
384.00
0.00
0.00
0,00 0.00
384.00
1,798.00 2,200.00
800.00 7,300.00
12,098.00
0.00 0.00 0.00
300.00 0.00
13,052.00
·12,862.0D
'-·
TOTAL
18,000.00
4,800.00
4,800.00
1,600.00
878.00
878.00
25.278.00
600.00 1,630.00
2,230.00
375.00
375.00
570.00 1,425.00
1,995.00
384.00
87.00
67.00
79.00 20.00
550.00
2,968.00 4,380.00 1,600.00 7,300.00
16,228.00
110.00 40.00 50.00
3,600.00 100.00
25,276.00
0.00
Paget
Oregon Society of Enrolled Agents Policies & Procedures
Mission Statement: The statement will be read at the beginning of each Board meeting and at the General Membership meeting. The Mission Statement is:
• Foster professionalism and growth of members • Be an advocate of taxpayer rights • Protect the interest of its members • Enhance the roll of Enrolled Agents among government agencies,
other professions, and the public at large.
Official Address: 631 SE Rose St., Roseburg, OR 97470 (address of the Historian)
Bank and ·Location: Bank accounts shall be maintained by the Treasurer as directed by the Board. The statements shall be mailed to the Treasurer. The President is to review the records periodically for appropriateness and accuracy.
Board Meetings: • May Meeting shall be held at the annual conference location. • Other Meetings (normally January, July, and October)
General Membership Meeting: • The Annual general membership meeting shall be held during the annual
conference in May of each year, normally being the third or fourth week of that month.
• The President shall set the date and time.
Officers and Directors: • Officers: President
Past President Vice President Secretary Treasurer
• (7) Directors: (2) North (2) South At Large West Central East Central
Page 1 of6
Committees: Audit Bylaws Communicat ions Conference Education Ethics & Professional Conduct Finance and Budget Government Relations Historian Legislative Media & Public Relations Membership Nominating Policies & Procedures Scholarships and Awards Strategic Planning
• General Board and Committee Instructions: Each board member and committee chair shall keep written records of their job responsibilities and accomplishments. That Individual shall keep a generic calendar recording planned and projected events and actions that are managed by and expected of that position. At least annually that Individual shall submit a written report to the Board. A notebook shall be provided for each position and shall be transferred to the new Individual elected or appointed at the end of each term.
• Board/Committee Notebooks shall contain the following: 1. Job Description/SOP 2. Historical Succession of Members Holding Position 3. Reports - historical data of responsibilities, events,
accomplishments, and annual reports 4. By Laws 5. Policies & Procedures 6. Generic Calendar 7. Strategic Plan
Administrative Procedures:
• Agenda shall be posted .to the website by the President within 5 days prior to a scheduled meeting.
• Minutes of each Board meeting shall be e-mailed to the Officers, Directors, & Committee Chairs within 45 days after the meeting and be posted to the website after they are approved by the Board.
Page 2of6
'
.\
• Minutes of each annual general membership meeting shall be submitted for approval at the following membership meeting and be posted to the webs1te after they are approved.
Financial Procedures:
1. Reimbursement Policy: Board Membe.rs and Committee Chairs or their representatives will be reimbursed for mileage to attend meetings at the allowable federal rate per mile traveled (see Board meeting minutes dated 10120110). Meals during meetings will be provided or reimbursed at cost. No lodging costs will be paid. Other persons will also be reimbursed at the request of the President.
Operating Expenses which are necessary for OrSEA business will be paid after required receipts are submitted to the Treasurer on a written request. These expenses are reviewed for appropriateness by the Treasurer, and any expenses of the Treasurer must be authorized by the President.
NAEA Board Meeting Representation will be the President or her/his appointed alternate and will be reimbursed for travel expenses. The Board's current maximum Fiscal Year amount for this representation is established by the approved annual budget. Any additional amount will need to be approved by the Board. This includes reimbursement·for meals, airfare and other travel costs, lodging and vehicle rental or mileage. Meals allowed will be the lesser of actual out of pocket expense or the Federal per.diem rate. The mileage is to be reimbursed at the federal allowable rate. Receipts are required with an itemized statement. Lavish expenses will not be reimbursed.
2. Lou Scafidi Scholarship Funding: A separate fund is accounted for within OrSEA's general account. Proceeds from annual events held ~s fundraisers are designated for this scholarship. Those events have included the conference Raffle and Silent Auction. Gifts for the Silent Auction are mostly member donated, but some have been purchased and included in the committee budget. OrSEA has co-sponsored the IRS Practitioner Forum held in October/November each year. The net profit from that event is split between the various organizations that co-sponsor and the proceeds from that event are restricted by IRS and must be used for education. OrSEA Board has also voted to separate these funds. The Board will determine from time to time the use of these funds. They have been used in the past for general membership education such as conference speaker costs and for funding of this scholarship program. The Scholarship Committee accepts scholarship applications each May; chooses a team of board members to evaluate the applications (without knowing who the applicants are); and makes a recommendation to the Board for awarding the scholarship(s) at the annual May Conference. Applications and instructions can be found on the OrSEA website. ·
Page 3 of6
3. Annual Audit of Financial Records: An Audit Committee Chair will be appointed by the President. The Chair will appoint other committee members with the approval of the President. The Treasurer cannot be a member of the Committee. The Committee will audit the financial records for compliance with the rules and policies of OrSEA, and for the accuracy and presentation of such records. They will prepare a report to be presented to the Board at the next meeting. Included in the report will be the findings of the Audit and any recommendations they have for improving procedures.
The Committee will follow a guideline written for the Audit process, which they will prepare and/or amend as needed. This will be included in this document when approved by the Board.
4. Chapters: The Board authorizes the chapters to have separate bank accounts. The State Treasurer is to be a signer on each chapter bank account. Chapters are required annually (and/or when requested by the State Treasurer) to submit financial information· including a profit and loss statement and a balance sheet to the Treasurer within 45 days of the fiscal year end, along with copies of the begin and end of year bank statements. Chapters are subordinate to the State Society.
The Board may vote to terminate any chapter entity at any time. All remaining funds held in a defunct chapter bank account must be turned over to the State Society.
5. Chapter Funding: OrSEA Chapters will be funded $5 per attendee of a Chapter sponsored education session to encourage membership growth and statewide education. The maximum amount funded per calendar year per Chapter is $200. Each chapter must maintain appropriate education records including attendance sheets. Copies of the education details and the sign-in sheets are to be submitted to the Trepsurer upon completion of the session, no later than 90 days thereafter. Funding will be reviewed when each arinual budget is completed.
6 .. Annual Income Tax Return Filing: As part of the oversight of the financial records, the Audit Committee and the Board will verify the annual completion of the Form 990, any 1099 forms, and that they are timely filed. The President will also review the bank statements.
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Awards of Recognition: • The Awards Committee is charged with the task of nominating, voting, and
awarding up to two different awards each year. The committee is to use the criteria which will assist them in their decisions. The two awards are the Founders Award and the Lifetime Achievement Award. There is no requirement to give awards each year. If the committee decides that no one is deserving of it, then no awards are required.
• The President's Award is normally given annually at the conference. The current President makes a choice and gives an award for exceptional service to OrSEA.
OrSEA Strategic Plan: • A Strategic Plan will be prepared to set goals for the organization over a
four-year period. • These goals will be reviewed annually for completion and revised as
necessary. • The Board will prepare, review, and revise the plan. The Plan will become
a part of our records available at the OrSEA website.
Conference Procedures: • The Board will decide the region in Oregon where the annual conference
and membership meeting will be held no later than 3 years in advance. The President will assign a Committee Chair at that time. Other committee members are recruited asap. The Committee should refer to that Board Notebook to assist in planning the upcoming events and to aid in the successful completion of said event.
• Updates are given to the Board as the event plans progress. • Once approved by the Board, the President is authorized and directed to
sign the Banquet Event Orders and make payment of the deposit necessary to secure the facility, within 10 days of that board approval.
Communications and Newsletters: • Website: orsea.org
Insurance Coverage: • D&O Insurance covered under NAEA's Chubb Umbrella Liability Policy
with submission to NAEA of our affiliate financial information.
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Liaison with other agencies and organizations to promote and enhance OrSEA: Internal Revenue Service, Oregon Dept. of Revenue; Oregon Board of Tax Practitioners; National Association of Enrolled Agents; Oregon Bar Association; National Society of Accountants; Oregon Association of Independent Accountants; Oregon Society of Certified Public Accountants; Oregon Association of Tax Consultants; Oregon Society of Tax Consultants.
NOTES:
Updated & Board Approved 05123116 ...... OrSEA Policies & Procedures.doc
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I. II. 111. IV.
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ANNUAL CONFERENCE POLICIES & PROCEDURES
Date is established, three years in advance per OrSEA Policies & Procedures. Appoint Committee Chair(s} General Location is established. Time Lines:
a. 2 ~years prior to event: i. Get Committee members. ii. Estimate the number of potential attendees.
iii. Visit possible venues and get quotes for meeting room, hotel rooms, menus, technology requirements, directional sign boards, etc., etc., etc. Pricing is a key object for projecting the cost for attendees.
iv. Submit written report at quarterly Board meeting. b. 18 months prior to event:
t. Make recommendation to Board and get approval. ii. Make preliminary Agreement with·facility "BEO" Banquet Event Order. iii. Possibly renegotiate with facility & meet with event coordinator at site. iv. President to sign preliminary BEO within 10 days of Board approval. v. T~easurer to pay required deposit. vi. Submit written report at quarterly Board meeting.
c. 11 months prior to event (July-August}: i. Meet with site representative to make meal choices (See item #2 in Other
Considerations and Notes}. 11. Establish a "theme". Meet with committee to co-ordinate tasks lists. m. Submit written rep~rt at quarterly Board meeting.
d. 9 months prior to event (early September}: i. Begin advertising event through newsletter and e-mail notifications. Send
out a save the date notice and other known information. ii. Notify the Education Coordinator at NAEA to get the date on their
website calendar of events. 111. Submit written report at quarterly Board meeting.
e. 6 months prior to event (December}: i. Send Info e-blast to members and other tax organization members. ii. Submit written report at quarterly Board meeting.
f. 4 months prior to event (January): i. Send e-blast with speakers and registration information. ii. Submit written report at quarterly Board meeting.
g. 1 month prior_ to event (April): ~
i. Communicate with the venue as to the number of attendees and perhaps renegotiate the terms if more or less sign up as were anticipated. Also, communicate with the venue any spec;ial meals or needs.
ii. Confirm with volunteers and specifics. iii. Write final committee report to submit at Board meeting and the Annual
General Membership meeting. iv. Name Tags and Meal Tickets/or use at the conference need to be
created. That task is handled by the Conference Chair and usually has been delegated to the person handling th~ registration list and fees {the Treasurer or Communications Committee Chair).
v. Conference reference materials provided by the speakers need to be printed, notebooks acquired, and materials inserted into notebooks. Coordinate this task with the Education Committee Chair.
vi. Sign-in Sheets need to be available for each day and each different session. Coordinate with Education Committee Chair.
vii. Send conference information to local CPA's, Tax Loop, & other organizations inviting more attendees.
h. Monday before event during and after Board meeting: i. Stuff Notebooks with speaker materials unless Education Chair has
already handled that. ii. Stuff OrSEA bags with promo items & highlighters. These items shoµJd be
in the possession of the current Conference Committee Chair. iii. Put nametags in l~nyards; insert meal cards; get them to registration
volunteers. iv. Make sure sign-in table is set up for early morning registration
volunteers. v. Gather donated Silent Auction and Raffle items and coordinate with
volunteers handling them. Get with Awards/Scholarship Committee Chair to get supplies (raffle tickets & Lou Scafidi Silent Auction sheets and supplies).
OTHER· CONSIDERATIONS & NOTES: 1. Speakers and topics are lined up by the Education Chairperson. Budget is approximately $9000
total for speaker costs - spanning 3 days - 22 hours cpe. Speaker lodging, travel, and meal choice arrangements are handled by the Education Committee Chair since that person will know the dates and other needs of the speakers. .
2. In July, select a menu, table coverings, room set up, technology, etc. Menu choices were based t~e cost per meal comparing the price to recent past charges and numbers. The 2015 board preferred a plated meal during the banquet rather than buffet style. Special diets must be considered and provided. Include request on registration form.
3. Registration form is coordinated with the Communications Chairperson, preferably prior to the January Board meeting and the beginning of tax season. The Board does not need to approve before publishing. Final speaker and topic info needs to be confirmed before it can be published. Include a late registration fee charge if postmarked 10 days or later prior t the event.
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r'. 4. The registration monies are taken by the Communication Chairperson and given to the Treasurer for deposit. Many are now registering on-line and using debit or credit cards, also handled by the Communications Chair.
5. Take an inventory of items on hand and turn over to the next year Conference Chair. 6. No one knows how many more items will be needed until we have a count of attendees signing
up with the Registration in April or May. Items needed are bags, lanyards, nametags, highlighters, special meal cards, and binders. All of the nametag supplies were given to Communications Chair who in the recent past has created nametags for those who registered. They were put together with the lanyards after the Board Meeting on Monday prior to the event. Banquet special meal cards were also inserted.
7. Send out requests to Board members to bring silent auction items. Refer to the Conference Committee Chair for direction and supplies (the fund raisers support the Lou Scafidi Scholars.hip Fund).
8. Send out requests to Board members to bring raffle items and find a willing Raffler for the breaks. Refer to Conference Committee Chair for direction and supplies.
9. Purchase speaker gifts - maximum $75 per speaker. Refer to Education Committee Chair to coordinate the acquisition. Try to get gifts from the geographic area or that commemorate the location that the conference is being held.
10. Purchase or otherwise obtain bag stuffers. We had Florence flyers from the Chamber and taffy. We supply the highlighters.
11. Line up who will volunteer for the sign in registration table (and hug them). 12. Who is going to be the emcee? 13. Try to get those expensive lanyards back and take a closing inventory after the last session.
Supplies should go to the next Conference Committee Chairperson/s. At the next Board meeting report the supplies held and get with the Treasurer to order supplies that are low, so we have them for the next conference.
ORSEA ANNUAL CONFERENCE P&P.docx Submitted for approval on July 22, 2016
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