Our Founders – A Century of Service

The Firm was founded in 1919 by Charles P. Fuller. William H. Eadie became a full-time employee in 1921. A year later, Mr. Eadie was admitted as a partner. In September 1928, Judd K. Payne became associated with the Firm. He worked evenings and weekends as temporary accounting staff. In 1939, the Firm name was changed to Fuller, Eadie, and Payne.

In 1953, when Mr. Fuller retired as a partner, the Firm name was changed to the present-day “Eadie + Payne.” Since then Eadie + Payne has grown successfully, including a few mergers with other firms. Mr. Fuller’s knowledge of mutual water companies and citrus packing houses was a major asset and resulted in acquiring many of these organizations as clients in the early years. William H. Eadie worked for Mr. Fuller on a part-time basis for several years during the time he was a student at the University of California.

In September of 1928, Judd K. Payne became associated with the Firm. Prior to this association, Mr. Payne had taught accounting for two years at Oregon State University and had worked six weeks for a public accounting firm in Los Angeles. For a number of months in 1929, Mr. Payne worked for a commercial orange packing house in the Highland area, principally on system work and on escrows in connection with the purchase and sale of citrus groves. He continued to work for Fuller, Eadie and Company evenings and weekends. Mr. Payne became a partner in the Firm on January 1, 1931. He passed the CPA exam in November 1931.

On January 1, 1939, the Firm’s name was changed to Fuller, Eadie and Payne. In 1953, Charles P. Fuller retired as an active partner. On May 1, 1953, the Firm name was changed to Eadie + Payne with William H. Eadie and Judd K. Payne as partners.

During the “depression” years, extending from 1930 to 1938, the Firm had what proved to be a “depression-proof” business. A considerable amount of new business was generated by the conversion of building and loan associations to federal savings and loan associations, by additional savings and loan audits, and by a substantial increase in audits of agricultural cooperatives in the San Joaquin and Imperial Valley’s of California, Arizona, and elsewhere. The Arizona audits were given up because of the shortage of gasoline and lack of available rail transportation.
The form and content of audit reports have seen a number of changes over the years. From 1945 to 1961, there was a gradual but substantial increase in the volume of business. The increase was in all areas, but especially in taxes due to the substantial increase in personal and corporate income taxes during and following the war years.

The Firm’s office, which had been located on the second floor of the Security Bank Building in San Bernardino on the corner of Third and E Streets, was moved to Arrowhead Avenue in December 1960. On August 1, 1969, the Firm of Thomas Moss and Company of San Bernardino merged with Eadie + Payne. In January of 1973, the Firm relocated to North D Street in San Bernardino. As the result of the merger of the accounting practice of Victor R. Mott, December 1, 1974, Eadie + Payne opened its second office in Ontario. Mr. Mott was a partner in the Firm until his retirement in 1977. In 1975, Eadie + Payne acquired the practice of Robert Blumenthal in Redlands, which expanded the number of offices to three. In June 2001, the Firm combined the San Bernardino and Redlands offices and relocated to Redlands. In 2017 the Firm moved to Downtown Riverside, the center of Inland Southern California’s business community.