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.

7-~-/lo &~ ~-------

- -- ------

~----

138

0% jump to position 100% playback speed volume

Jeff Linders

From: Sent: To:

Subject:

Cindy Petersen [tcpete@bendbroadband.com] Monday, July 18, 2016 11 :20 AM 'Kirkwood Donavin'; 'Daniel Stearns'; 'Ira Rosenberg'; 'Jeff Linders'; 'marie. lindersjmsolutionsllc.com'; rebecca@aetaxservice.com; 'Eve Davis'; cletusfernandez 7135@msn.com; 'j brock9092ccou ntry. net'; maddy@epuerto.org; mulderctax@yahoo.com; '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:donavin@mail.com] Sent: Tuesday, July 12, 2016 6:12 PM To: Daniel Stearns <danielstearns@live.com>; Ira Rosenberg <iratax@frontier.com>; Jeff Linders <jeff.linders@jmsolutionsllc.com>; marie.lindersjmsolutionsllc.com <marie.linders@jmsolutionsllc.com>;

rebecca@aetaxservice.com; Eve Davis <eveadavis@gmail.com>; cletusfernandez7135@msn.com; tcpete@bendbroadband.com; jbrock9092ccountry.net <jbrock9092@ccountry.net>; maddy@epuerto.org; mulderctax@yahoo.com; ascSqwestoffice.net <ascS@gwestoffice.net>; Susan Bladorn <rosest@rosenet.net>; Barb Craven <barb@barbsbookandtax.com>; Maria Arbuckle <marbuckle87840@gmail.com>; Michael Davidson <Michael@aetaxservice.com>

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>&nbsp; </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 donavin@mail.com 541-726-0908 541-485-8581 541-990-5758 5778 Mica St. Springfield, OR 97478

Vice President Daniel Stearns danielstearns@live.com 503-428-1591 971-600-8882 181 N Grant St STE 101 Canby, OR 97013

Secretary Jeffrey Linders jeff.linders@jmsolutionsllc.com 541-884-8822 541 892-1560 513 Main St Ste 101 Klamath Falls, OR 97601

Treasurer Ira Rosenberg iratax@frontier.com (562) 533-4075 530 NW Battaglia Ave Gresham, OR 97030

Past President Marie Linders marie.linders@jmsolutionsllc.com 541 884-8822 541 892-1560 513 Main St Ste 101 Klamath Falls, OR 97601

North Director Rebecca McAllister Rebecca@.aetaxservice.com 610 SW Alder St. Ste 410 503-228-0962 Portland, OR. 97205

North Director

Central West Cletus Fernandez cletusfernandez7135@msn.com 503-488-0498 2550 Market St NE Salem, OR. 97301

Central East Cindy Peterson tcpete@bendbroadband.com 541-419-7346 20240 Mountain View Dr. Bend, OR. 97701

South Director June M Brock jbrock9092@ccountry.net (541) 664-3018 ( 541) 664-6883 (541) 840-0276 414 E. Pine St. Central Point, OR 97502

South Director Maddy Gaoiran maddy@epuerto.org 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

mulderctax@yahoo.com

asc5@qwestoffice.net

rosest@rosenet.net

541-430-2027 761 NW Harrison Blvd. Corvallis, OR. 97330

541-268-0108

541-672-4317 631 SE Rose St Roseburg, OR 97470

marie.linders@jmsolutionsllc.com 541 884-8822 513 Main St Ste 101 Klamath Falls, OR 97601

iratax@frontier.com 503-239-4716 530 NW Battaglia Ave Gresham, OR 97030

barb@barbsbookandtax.com (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

marbuckle87840@gmail.com donavin@mail.com

jbrock9092@ccountry.net

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. linders@jmsolutionsllc.com (541) 884-8822 513 Main St Ste 101

(541) 664-6883 (541) 840-0276

Klamath Falls, OR. 97601

Finance and Budget Daniel Steams dan ielstearns@live.com 503-428-1591 181 N Grant St STE 101 Canby, OR 97013

Government Relations IRS Michael Davidson michael@aetaxservice.com 503-228-0962

610 SW Alder St Ste 410 Portland, OR 97205

DOR Cletus Fernandez cletusfernandez7135@msm.com 503-488-0498 2550 Market St. NE Salem, OR. 97301

Tax Board Barbara Craven barbc@barbsbookandtax.com (503) 399-0017 2659 Commercial St SE Ste 202 Salem, OR. 97302

Historian Sue Bladorn rosest@rosenet.net 541-672-4317 631 SE Rose St Roseburg, OR 97470

Legislative Daniel Stearns danielsteams@live.com 503-428-1591 181 N Grant St STE 101 Canby, OR 97013

Ira Rosenberg iratax@frontier.com 503-239-4716 530 NW Battaglia Ave Gresham, OR 97030

Media/Public Relations Cletus Fernandez cletusfernandez7135@msn.com (503) 588-0498 2550 Market St NE Salem, OR. 97301

Ethics

Membership

Marie Linders marie.linders@jmsolutionsllc.com (541} 884-8822 513 Main St Ste 101 Klamath Falls, OR. 97601

Maria Arbuckle marbuckle87840@gmail.com (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

marie.linders@jmsolutionsllc.com (541) 884-8822

rosest@rosenet.net

asc5@qwestoffice.net

jbrock9092@ccountry.net

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 marie.linders@jmsolutionsllc.com 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.

Page 4 of6

(

I

\

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.

Page 5of6

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

Page 6of6

f:''

I. II. 111. IV.

Page 1 of3

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.

Page 2of3

>

d

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

Page 3of3