2024-03-14T11:04:44-07:00 2023-04-30 990 2022-05-01 314378053 OHIO SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS OHIO 6147642727 4249 EASTON WAY STE 150 COLUMBUS OH 43219 Laura Hay EVP 6147642727 2024-03-08 Laura Hay 999009999 1 0 11 0 AAL2 2022 2023-04-26 12:10:37Z SCOTT WILEY 4249 EASTON WAY STE 150 COLUMBUS OH 43219 6495587 0 X WWW.OHIOCPA.COM X 1903 OH FOSTERING PROFESSIONAL EXCELLENCE AND INTEGRITY, BUILDING COMMUNITY AND ADVOCATING FOR MEMBERS AND THOSE THEY SERVE. 15 15 74 241 49647 0 1445328 5713 6378326 6374664 32325 55825 65122 59385 7921101 6495587 0 0 0 0 4950740 4319910 0 0 0 1845118 2633665 6795858 6953575 1125243 -457988 10948438 11123698 4956410 5445358 5992028 5678340 TO EMPOWER CPAS AND RELATED PROFESSIONALS TO DRIVE VALUE AS TRUSTED BUSINESS ADVISORS BY FOSTERING PROFESSIONAL EXCELLENCE AND INTEGRITY, BUILDING COMMUNITY AND ADVOCATING FOR MEMBERS AND THOSE THEY SERVE. 0 0 A HIGHLY SKILLED WORKFORCE IS ESSENTIAL IN TODAY'S COMPETITIVE ECONOMY. OSCPA OFFERS LEARNING AND WORKFORCE DEVELOPMENT PROGRAMS TO HELP CPAS AND RELATED PROFESSIONALS ENSURE THEIR TEAM IS EQUIPPED FOR THE CHALLENGES AND OPPORTUNITIES THAT LIE AHEAD. PROGRAMS ARE OFFERED LIVE AND ONLINE IN TECHNICAL SKILLS, PROFESSIONAL SKILLS, AND DIVERSITY AND INCLUSION. PEER REVIEW PROGRAM MONITORS PROFESSIONAL PERFORMANCE TO ASSIST MEMBERS IN PROVIDING QUALITY PROFESSIONAL SERVICES TO THE PUBLIC. THE OHIO SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS, THE AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS, AND THE ACCOUNTANCY BOARD OF OHIO REQUIRE CPA FIRMS THAT PROVIDE ACCOUNTING AND AUDITING SERVICES TO BE ENROLLED IN AN APPROVED PRACTICE MONITORING PROGRAM. MEMBERSHIP PROGRAMS PROTECT THE INTEGRITY OF THE PROFESSION AND SERVE AS A TRUSTED SOURCE OF NEWS AND INFORMATION ON PROFESSION AND BUSINESS ISSUES. MEMBERSHIP SERVICES INCLUDE COMPLIMENTARY LEARNING, PUBLICATIONS, PROFESSIONAL NETWORKING AND VOLUNTEER OPPORTUNITIES TO ENHANCE CAPABILITIES AND SKILL SETS. 0 0 0 0 0 0 1 1 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 32 0 1 74 1 1 1 0 0 0 0 0 0 0 X 15 15 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 X SCOTT WILEY 6147642727 4249 EASTON WAY STE 150 COLUMBUS OH 43219 SCOTT WILEY PRESIDENT AND CEO 50 1 X X 551169 0 50883 KYLE BICKHART CHIEF OPERATING OFFICER 50 1 X 250534 0 22701 BARBARA BENTON VP GOVERNMENT RELATIONS 50 1 X 231097 0 22620 LAURA HAY EXECUTIVE VICE PRESIDENT 50 1 X 217967 0 28340 TIFFANY CROSBY CHIEF LEARNING OFFICER 50 1 X 186714 0 20367 GREGORY SAUL DIRECTOR TAX POLICY 50 1 X 145590 0 17383 JASON BLEVINS DIRECTOR IT 50 1 X 119988 0 24498 SUZANNE PERRY DIRECTOR STRATEGIC COMMUNICATION 50 1 X 112526 0 26958 DENISE ISON-MILLER DIRECTOR MEMBER ENGAGEMENT 50 0 X 106842 0 21289 ELENI RAGIAS MANAGER FINANCIAL PLANNING AND ANALYSIS 50 1 X 105840 0 15203 CRAIG MARSHALL CHAIR 1 0 X X 0 0 0 LIBBY CULLINS CHAIR-ELECT 1 0 X X 0 0 0 LORI KAISER PAST CHAIR 1 0 X X 0 0 0 JESSIE WRIGHT VICE CHAIR FINANCE 1 0 X X 0 0 0 KEENAN COOPER DIRECTOR 1 0 X 0 0 0 CHRISTOPHER IGODAN DIRECTOR 1 1 X 0 0 0 RICHARD FEDOROVICH DIRECTOR 1 0 X 0 0 0 GREGORY JONOVICH DIRECTOR 1 0 X 0 0 0 ANGELA LEWIS DIRECTOR 1 0 X 0 0 0 A'SHIRA NELSON DIRECTOR 1 0 X 0 0 0 CAROLYN SMITH DIRECTOR 1 0 X 0 0 0 AARON SWIGGUM DIRECTOR 1 0 X 0 0 0 AMY VETTER DIRECTOR 1 0 X 0 0 0 MARK WELP DIRECTOR 1 0 X 0 0 0 ELLEN WISBAR DIRECTOR 1 0 X 0 0 0 2028267 0 250242 10 0 1 0 SWITCHBOX INC 4500 MOBILE DR COLUMBUS OH 43219 SOFTWARE DEVELOPMENT 286811 CLARK SCHAEFER HACKETT AND CO ONE EAST FOURTH STREET SUITE 1200 CINCINNATI OH 45202 ACCOUNTING AND PEER REVIEW SERVICES 170376 PERBYTE INC 25W161 AMBRUST AVE WHEATON IL 60187 SOFTWARE DEVELOPMENT 161480 WBT SYSTEMS LIMITED BLOCK 2 HARCOURT CENTRE HARCOURT STREET DUBLIN EI WEBSITE SUPPORT 148671 EASY IT 4150 TULLER RD SUITE 212 DUBLIN OH 43018 COMPUTER SUPPORT 129406 5 0 0 0 0 5713 0 0 5713 MEMBERSHIP DUES 900099 4249970 4249970 0 0 CONTINUING PROFESSIONAL EDUCATION 611430 1529197 1529197 0 0 CPA PEER REVIEW FEES 900099 418585 418585 0 0 EXHIBIT FEES 900099 98545 98545 0 0 PUBLICATIONS 541800 50317 670 49647 0 28050 28050 0 0 6374664 55825 55825 0 0 0 0 0 0 59385 59385 0 0 0 0 0 0 0 0 6495587 6440227 49647 0 1437481 1887159 222596 526958 245716 21079 161345 91822 19068 188372 221894 98376 501811 153189 77648 12373 268073 40092 PROGRAM SERVICE EXPENSE 566680 CREDIT CARD FEES 99120 GOVERNMENT RELATIONS 79848 DUES AND SUBSCRIPTIONS 31555 1320 6953575 0 0 0 2936527 2735082 1247483 125831 297660 312438 1927052 1474434 122485 452618 6344283 6500240 997489 10948438 11123698 1618603 2166092 3066478 3072324 271329 206942 4956410 5445358 X 5992028 5678340 0 0 5992028 5678340 10948438 11123698 X -457988 100165 0 0 0 44135 X 0 1 X 1 0 21338 0 0 0 0 0 OHIO CPA PAC 4249 EASTON WAY STE 150 COLUMBUS OH 43219 311271118 0 116555 0 0 1 4163969 589743 49197 638940 582956 55984 0 Schedule C, Part I-A, Line 1 INDIRECT POLITICAL ACTION COMMITTEE ADMINISTRATIVE FEES INCLUDING PRINTING, POSTAGE, SUPPLIES, BANK AND ACCOUNTING FEES. 0 0 0 0 0 0 0 0 316301 268085 48216 0 114534 114534 0 0 1496217 1091815 404402 452618 0 PENSION LIABILITY 206942 206942 X Schedule D, Part X, Line 2 OSCPA IS A NONPROFIT CORPORATION EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(6) OF THE IRC. CONTRIBUTIONS TO THE FOUNDATION QUALIFY AS CHARITABLE CONTRIBUTIONS. THE ORGANIZATION HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS REQUIRING AN ACCRUAL OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THERE WERE NO INTEREST OR PENALTIES RECOGNIZED IN THE CONSOLIDATED STATEMENTS OF ACTIVITIES AND CHANGE IN NET ASSETS FOR THE YEARS ENDED APRIL 30, 2023 AND 2022 RELATED TO UNCERTAIN TAX POSITIONS. THE ORGANIZATION IS NO LONGER SUBJECT TO U.S. FEDERAL OR STATE TAX EXAMINATIONS FOR FISCAL YEARS PRIOR TO 2020. Europe (including Iceland and Greenland) 0 0 COMPUTER SOFTWARE AND SUPPORT 129406 0 0 129406 0 0 0 0 0 0 X 1 1 X X X X X 0 1 0 SCOTT WILEY PRESIDENT AND CEO 367830 0 165339 0 18000 0 25426 0 25457 0 602052 0 0 0 BARBARA BENTON VP GOVERNMENT RELATIONS 215197 0 15900 0 0 0 13632 0 8988 0 253717 0 0 0 KYLE BICKHART CHIEF OPERATING OFFICER 203784 0 46750 0 0 0 12800 0 9901 0 273235 0 0 0 TIFFANY CROSBY CHIEF LEARNING OFFICER 134683 0 52031 0 0 0 10311 0 10056 0 207081 0 0 0 LAURA HAY EXECUTIVE VICE PRESIDENT 187967 0 30000 0 0 0 15552 0 12788 0 246307 0 0 0 GREGORY SAUL DIRECTOR TAX POLICY 132323 0 13267 0 0 0 8860 0 8523 0 162973 0 0 0 Schedule J, Part I, Line 1a OSCPA PAID DUES TO A SOCIAL CLUB ON BEHALF OF SCOTT WILEY. HE USED THE CLUB FOR BUSINESS PURPOSES 100% OF THE TIME. NO TAXABLE INCOME WAS REPORTED FOR THIS BENEFIT. Schedule J, Part I, Line 4 BARBARA BENTON PARTICIPATED IN THE OHIO CPA SUPPLEMENTAL RETIREMENT/DEFERRED COMPENSATION 457(F) PLAN. SHE RECEIVED CONTRIBUTIONS OF $16,829 DURING THE YEAR. Form 990, Part VI, Section A, Line 6 OSCPA ACCEPTS AS A MEMBER ANY INDIVIDUAL HOLDING A VALID CERTIFIED PUBLIC ACCOUNTANT CERTIFICATE UNDER THE LAWS OF ANY U.S. STATE, DISTRICT OR TERRITORY. MEMBERS HAVE VOTING RIGHTS. OSCPA ALSO HAS AFFILIATE MEMBERS IN VARIOUS CLASSES. AFFILIATE MEMBERS ARE NOT PERMITTED TO VOTE ON ASSOCIATION MATTERS. Form 990, Part VI, Section A, Line 7a ALL MEMBERS (NOT AFFILIATES) HAVE THE RIGHT TO VOTE AND TO SERVE AS ELECTED MEMBERS OF THE BOARD OF DIRECTORS AND AS OFFICERS OF OSCPA. Form 990, Part VI, Section A, Line 7b THE MEMBERS APPROVE AMENDMENTS TO OSCPA'S BYLAWS. Form 990, Part VI, Section B, Line 11b ALL FILINGS FOR OSCPA, THE OHIO CPA FOUNDATION AND THE OHIO CPA PAC MUST OCCUR PRIOR TO THE IRS FILING DUE DATES (INCLUDING ANY APPROVED EXTENSIONS). PRIOR TO THE ANNUAL FILING, THE FORMS ARE ROUTED THROUGH THE FINANCE COMMITTEE, TREASURER, OR VICE-CHAIR FINANCE, AS APPLICABLE, FOR THEIR REVIEW AND APPROVAL PRIOR TO FILING WITH THE IRS. THEN THE FORMS ARE POSTED TO THE BOARD WEBSITE, WITH NOTIFICATION TO THE BOARD THAT THEY ARE POSTED. Form 990, Part VI, Section B, Line 12c OSCPA MONITORS CONFLICTS OF INTEREST THROUGH THE ANNUAL DISCLOSURE STATEMENT MADE BY OFFICERS AND DIRECTORS. WHEN A CONFLICT ARISES, THE INDIVIDUAL IS NOT PERMITTED TO PARTICIPATE IN THE DISCUSSION OF THE TRANSACTION OR TO VOTE ON THE MATTER. Form 990, Part VI, Section B, Line 15 A COMMITTEE OF THE BOARD OFFICERS APPROVES THE COMPENSATION OF THE CEO/PRESIDENT. EACH BOARD MEMBER IS INDEPENDENT OF THE CEO/PRESIDENT. SALARIES FOR KEY EMPLOYEES ARE DETERMINED BY THE CEO/PRESIDENT BASED UPON SALARY BENCHMARKS FOR SIMILAR POSITIONS. Form 990, Part VI, Section C, Line 19 OSCPA MAKES ITS GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND CONFLICT OF INTEREST POLICY AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST. Form 990, Part XI, Line 9 PENSION ADJUSTMENT OHIO CPA FOUNDATION 4249 EASTON WAY STE 150 COLUMBUS OH 43219 316052485 EDUCATION OH 501(C)(3) LINE 10 OHIO SOCIETY OF CPAS 1 OHIO CPA PAC 4249 EASTON WAY STE 150 COLUMBUS OH 43219 311271118 POLITICAL ACTION OH 527 N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 1 OHIO CPA FOUNDATION r 445569 CASH OHIO CPA PAC r 116555 CASH