Member Spotlight: Tim Kalberg

Where are you from and where do you call home now?

Originally from Big Timber, MT, now living in Vancouver, WA.

Tell us something about yourself outside of work. What is a hobby, interest, favorite pastime, or fun fact we might not guess from your LinkedIn profile?

Fun Fact: I was born and raised on a farm/ranch operation in rural Montana with the nearest town roughly 17 miles away. I attended a one-room schoolhouse for grades 1 - 5, and in the last year when I was in 5th grade and my sister was in 8th grade (we were the only two attending the school that year), she graduated and the school was forced to close down as they wouldn't keep it open for a single student.

Hobbies/interests: I enjoy playing golf, but I am more of a casual golfer. Now that I'm retired I hope to play a lot more. I also enjoy wine tasting, and going out to the various wineries with family and friends. I've been to a lot of them in the Willamette Valley, but more recently have been going to Walla Walla and really enjoy the area and their wines.

I've been to two Super Bowls, one World Series, and two championship football games (FCS vs FBS) that were 41 years apart and were won by my alma matter, Montana State University Bobcats (1984 and 2025).

Tell us about your professional background. Where do you work now, or where did you spend your career, and what kind of work have you done?

My career started with KPMG in Billings, MT in January 1983 right out of college (at that time it was known as Peat, Marwick, Mitchell & Co., one of the Big 8 accounting firms). Back then, I did both auditing and tax work, but I migrated into all tax after my first year. I left public accounting in 1986 and went to work in private industry for a regional wholesale automotive parts distributorship, Hines Motor Supply Co., also based in Billings, MT, as an assistant controller. I wanted to see what life was like on the private side and learn some different things. After roughly 2-3 years in private industry, I decided to go back to public accounting. After a search, I wound up landing a job with a local firm in Portland that was only two years old by the name of Sander Perkins & Company, PC (the precursor to Perkins & Company, PC). That was in October 1988. The rest is history as I worked my way up into ownership at Perkins & Co and spent the rest of my career there, fully retiring on June 30, 2026. While at Perkins, my focus migrated from general tax to primarily working within the real estate and construction industries, with a focus on partnership tax law. Our approach to dealing with our real estate clients was "begin with the end in mind", the Covey approach. The future exit strategy for real estate ownership, whatever it is, helped ground the current ownership and structure for our clients. I was privileged to work with many of the well-known local real estate owners and operators during my career at Perkins & Co, some of which I'm still good friends with today! Tax planning and consulting were always the backbone of our approach, with the tax compliance work being the affirmation of what came from all that legwork.

Why did you go into accounting? Did someone or something influence you?

I've always been good at math. During my high school years I had a math teacher by the name of Ed Holmberg who told both my parents and me that I should go to college and look for a career outside of the family farm/ranch operation. My parents were very supportive of me doing something other than coming back to work with them on the farm/ranch. So that got me to researching about a career in something related to mathematics, and I would up discovering accounting. In looking at the potential salaries of partners in public accounting vs mathematicians at the time, the decision to go into accounting was a no brainer! Luckily it worked out and I got my bachelor's degree with an accounting option from Montana State University in December 1982, and the rest is history. And our farm/ranch operation is still in the family as my sister took it over from my parents, and now her daughter is in the process of taking over its operation from my sister. It's been in our family for over 100 years!

Looking ahead, what are you most excited about; professionally, personally, or in your involvement with the accounting community?

Professionally, this is an amazing time within our industry. The rate of change with the explosion of AI and its capabilities is exponential! During my years in accounting, I watched the advent of the fax machine, the internet, laptop computers, and the early beginning of AI. I cannot fathom where AI will take us and what the future holds for our industry and those in it.

What is an important lesson you have learned throughout your career? Is there a professional moment or accomplishment you are especially proud of?

Public accounting is a marathon, and you need a lot of stamina and perseverance to be successful. You are almost always "on call" anymore with so many different modes of communication (phone, email, text, etc.). But I would not want it any other way as it allowed me to grow and develop not only as a trusted advisor, but also as a person. One of my best real estate clients at Perkins always challenged me that "no" wasn't an acceptable answer to their tax question/situation. Being curious, being creative, and always thinking holistically, we were always able to come up with an approach that while not a perfect or ideal answer to their situation, was a workable solution that we could move forward with.

One of my proudest accomplishments was when I was invited to become an owner of Perkins. I had always wanted to become an owner in a public accounting firm so that I could make a difference in its operations and management.

Why did you join OSCPA?

When I moved to Oregon in 1988, I was already a licensed CPA and member of both the Montana Society of CPAs and the AICPA. I believed in being a part of the state's CPA community, and joining the OSCPA gave me a chance to get to know more fellow CPAs outside of Perkins as well as take advantage of all the opportunities that involvement with the OSCPA provided to its members.

What is something about the accounting profession you wish more people knew?

The general public has the perception that a CPA should have the answer to any and every question they have off the top of their head. But that is not the case. The profession and all its various rules, regulations, and ethical requirements is extremely complex. It takes time, commitment, curiosity, and research to get to the best answer for any situation. That is something that an internet search or AI summary cannot provide.

How has OSCPA helped you professionally or personally? Are there particular events, programs, connections, volunteer opportunities, or resources that have been especially valuable?

I was very involved in the OSCPA early in my career, volunteering for various committees and attending various events. It was a great way to get connected within the CPA community as well as meet other professionals. It allowed me to jumpstart my career locally having moved to Portland from outside the area.

The OSCPA has always been a great resource for CPE as well as staying current on professional developments and trends.

Is there anything you are currently working on, celebrating, or involved with, professionally, personally, or in your community, that you'd like us to know about?

I've been involved with Meals on Wheels People for 15+ years as a board member, a finance committee member, an executive committee member, and most recently serving as chairperson of our Together at the Table Capital Campaign Committee. We are over 93% of the way toward raising $26.7 million to complete the construction and opening of our Eastside Resource Center located off 82nd Avenue in east Portland. It is an organization and a cause that I'm extremely proud to be a part of in serving our elderly population by providing nutritious meals and fighting social isolation. Giving back to the community that has been so good to me over all the years is an important part of my DNA.

What advice would you give to someone who is considering become a CPA?

Do it! If you are looking for a career that is both challenging and rewarding, this is for you. You will be well rewarded for the effort and commitment you put into your career as a CPA. Be curious. Be flexible. Be open-minded. Be committed to continual learning. Invest in your community and your profession. And most importantly, be humble.