2023-03-15T14:31:14-05:00 2022-04-30 251408703 SCHNEIDER DOWNS & CO INC 65 EAST STATE STREET SUITE 2000 COLUMBUS OH 43215 990 2021-05-01 314378053 OHIO SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS OHIO 6147642727 4249 EASTON WAY 150 COLUMBUS OH 43219 SCOTT WILEY PRESIDENT & CEO 6147642727 2023-03-14 1 SCOTT WILEY 999009999 MELANIE PANTALONE P01614571 6146214060 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z SCOTT WILEY 4249 EASTON WAY 150 COLUMBUS OH 43219 7999886 0 X WWW.OHIOCPA.COM X 1903 OH TO EMPOWER CPAS & RELATED PROFESSIONALS TO DRIVE VALUE AS TRUSTED BUSINESS ADVISORS BY FOSTERING PROFESSIONAL EXCELLENCE & INTEGRITY, BUILDING COMMUNITY & ADVOCATING FOR MEMBERS & THOSE THEY SERVE. 16 15 72 179 67740 0 0 1445328 6505415 6378326 67642 32325 90627 65122 6663684 7921101 0 0 0 0 4501896 4950740 0 0 0 1972596 1845118 6474492 6795858 189192 1125243 11044975 10948438 6612079 4956410 4432896 5992028 TO EMPOWER CPAS & RELATED PROFESSIONALS TO DRIVE VALUE AS TRUSTED BUSINESS ADVISORS BY FOSTERING PROFESSIONAL EXCELLENCE & INTEGRITY, BUILDING COMMUNITY & ADVOCATING FOR MEMBERS & THOSE THEY SERVE. 0 0 A HIGHLY SKILLED WORKFORCE IS ESSENTIAL IN TODAY'S COMPETITIVE ECONOMY. OSCPA OFFERS LEARNING PROGRAMS TO HELP CPAS AND RELATED PROFESSIONALS ENSURE THEIR TEAM IS EQUIPPED FOR THE CHALLENGES AND OPPORTUNITIES THAT LIE AHEAD. EDUCATION 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 PROGRAM PROMOTES NETWORKING TO ABOUT 20,000+ MEMBERS & AFFILIATES ACROSS OHIO WHILE ALSO PROTECTING THE INTEGRITY OF THE PROFESSION & SERVING AS A TRUSTED SOURCE OF NEWS & INFORMATION ON PROFESSIONAL & BUSINESS ISSUES. MEMBERSHIP SERVICES INCLUDE COMPLIMENTARY LEARNING, PUBLICATIONS, PROFESSIONAL NETWORKING AND VOLUNTEER OPPORTUNITIES TO ENHANCE ABILITIES AND SKILL SETS. 0 1 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 28 0 1 72 1 1 1 0 0 0 0 0 0 0 0 0 X 16 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 CHIEF EXECUTIVE OFFICER/PRESIDENT 50.00 1.00 X X 541708 0 36770 BARBARA BENTON VP GOVERNMENT RELATIONS 50.00 0.00 X 232240 0 19653 KYLE BICKHART CHIEF OPERATING OFFICER 50.00 0.00 X 225951 0 14438 LAURA HAY EXECUTIVE VP 50.00 0.00 X 211311 0 23970 GREGORY SAUL DIRECTOR TAX POLICY 50.00 0.00 X 136198 0 11910 TIFFANY CROSBY CHIEF LEARNING OFFICER 50.00 0.00 X 123476 0 43102 JASON BLEVINS DIRECTOR IT 50.00 0.00 X 114301 0 19099 SUZANNE MCCANN DIRECTOR STRATEGIC COMMUNICATION 50.00 0.00 X 104467 0 24171 DENISE ISON-MILLER DIRECTOR MEMBER ENGAGEMENT 50.00 0.00 X 107253 0 16952 KEENAN COOPER DIRECTOR 1.00 0.00 X 0 0 0 MICHAEL ELLIOTT DIRECTOR 1.00 0.00 X 0 0 0 RICHARD FEDOROVICH DIRECTOR 1.00 0.00 X 0 0 0 NANCY JURON DIRECTOR 1.00 0.00 X 0 0 0 A'SHIRA NELSON DIRECTOR 1.00 0.00 X 0 0 0 AARON SWIGGUM DIRECTOR 1.00 0.00 X 0 0 0 AMY VETTER DIRECTOR 1.00 0.00 X 0 0 0 JESSIE WRIGHT DIRECTOR 1.00 0.00 X 0 0 0 ELLEN WISBAR DIRECTOR 1.00 0.00 X 0 0 0 JULIE WOZNIAK DIRECTOR 1.00 0.00 X 0 0 0 JONATHON ZAVISLAK DIRECTOR 1.00 0.00 X 0 0 0 LORI KAISER CHAIR 1.00 0.00 X X 0 0 0 CRAIG MARSHALL CHAIR-ELECT 1.00 0.00 X X 0 0 0 CRYSTAL FAULKNER PAST CHAIR 1.00 0.00 X X 0 0 0 CHRISTOPHER IGODAN VICE CHAIR 1.00 1.00 X X 0 0 0 1796905 0 210065 9 0 1 0 WBT SYSTEMS LIMITED BLOCK 2 HARCOURT CENTRE HARCOURT DUBLIN EI COMPUTER SUPPORT 138575 EASY IT 4150 TULLER RD SUITE 212 DUBLIN OH 43018 COMPUTER SUPPORT 128222 2 1445328 1445328 MEMBERSHIP DUES 900099 4340813 4340813 CONTINUING PROFESSIONA 611430 1456838 1456838 CPA PEER REVIEW FEES 900099 410578 410578 EXHIBIT FEES 900099 90711 90711 PUBLICATIONS 541800 48486 11646 36840 30900 30900 6378326 111110 111110 65122 65122 78785 -78785 -78785 -78785 7921101 6310586 67740 97447 1306041 2603698 244294 567922 228785 18938 66935 7988 15554 55621 66842 172928 345801 106652 275463 55087 899 88378 43554 PROGRAM SERVICE EXPENSE 335147 GOVERNMENTAL AFFAIRS 101079 CREDIT CARD FEES 68478 DUES & SUBSCRIPTIONS 16193 3581 6795858 3951447 2936527 492701 1247483 260669 297660 1625893 1503408 210863 122485 6129295 6344283 11044975 10948438 1758552 1618603 3113253 3066478 650328 0 1089946 271329 6612079 4956410 X 4432896 5992028 4432896 5992028 11044975 10948438 X 1125243 -404983 838872 X X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 7988 OHIO CPA PAC 4249 EASTON WAY STE 150 COLUMBUS OH 43219 311271118 146000 0 0 1 4340813 563680 49823 613503 564306 49197 PART I-A, LINE 1: INDIRECT POLITICAL ACTION COMMITTEE ADMINISTRATIVE FEES INCLUDING PRINTING, POSTAGE, SUPPLIES, BANK AND ACCOUNTING FEES. 316301 249143 67158 114534 114534 0 1195058 1139731 55327 122485 PENSION LIABILITY 271329 271329 X PART X, LINE 2: OSCPA IS A NONPROFIT CORPORATION EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(6) OF THE IRC. THE FOUNDATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) 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, 2022 AND 2021 RELATED TO UNCERTAIN TAX POSITIONS. THE ORGANIZATION IS NO LONGER SUBJECT TO U.S. FEDERAL OR STATE TAX EXAMINATIONS FOR FISCAL YEARS PRIOR TO 2019. EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 NONE COMPUTER SOFTWARE AND SUPPORT. 138575 0 0 0 0 0 0 138575 0 138575 0 0 0 0 0 0 PART III ACCOUNTING METHOD: X 1 1 X X X X X 0 1 0 SCOTT WILEY CHIEF EXECUTIVE OFFICER/PRESIDENT 364558 0 159150 0 18000 0 8700 0 28070 0 578478 0 0 0 BARBARA BENTON VP GOVERNMENT RELATIONS 213212 0 3000 0 16028 0 6467 0 13186 0 251893 0 0 0 KYLE BICKHART CHIEF OPERATING OFFICER 194951 0 31000 0 0 0 4932 0 9506 0 240389 0 0 0 LAURA HAY EXECUTIVE VP 208311 0 3000 0 0 0 6426 0 17544 0 235281 0 0 0 TIFFANY CROSBY CHIEF LEARNING OFFICER 115276 0 8200 0 0 0 33304 0 9798 0 166578 0 0 0 PART I, LINE 1A THE SOCIETY 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. PART I, LINE 4B BARBARA BENTON PARTICIPATED IN THE OHIO CPA SUPPLEMENTAL RETIREMENT/DEFERRED COMPENSATION 457(F) PLAN. SHE RECEIVED CONTRIBUTIONS OF $16,028 DURING THE YEAR. FORM 990, PART VI, SECTION A, LINE 6 THE SOCIETY 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. THE SOCIETY ALSO HAS AFFILIATE MEMBERS IN VARIOUS CLASSES. AFFILIATE MEMBERS ARE NOT PERMITTED TO VOTE ON SOCIETY MATTERS. FORM 990, PART VI, SECTION A, LINE 7A ALL DUES-PAYING MEMBERS (NOT AFFILIATE MEMBERS) HAVE THE RIGHT TO VOTE AND TO SERVE AS ELECTED MEMBERS OF THE EXECUTIVE BOARD AND AS OFFICERS OF THE SOCIETY. FORM 990, PART VI, SECTION A, LINE 7B THE MEMBERS MUST APPROVE ANY AMENDMENTS TO THE SOCIETY'S BYLAWS. FORM 990, PART VI, SECTION B, LINE 11B ALL FILINGS FOR THE OSCPA, THE OHIO CPA FOUNDATION AND THE OHIO CPA POLITICAL ACTION COMMITTEE MUST OCCUR PRIOR TO THE IRS FILING DUE DATES (INCLUDING ANY APPROVED EXTENSIONS). PRIOR TO THE ANNUAL FILING, THE FORMS ARE ROUTED THROUGH THE AUDIT COMMITTEE FIRST (INCLUDING THE VICE-CHAIR OF FINANCE) FOR THEIR REVIEW AND APPROVAL PRIOR TO FILING WITH THE IRS. THEN THE FORMS ARE POSTED TO THE EXECUTIVE BOARD WEBSITE, WITH NOTIFICATION TO THE BOARD THAT THEY ARE POSTED. FORM 990, PART VI, SECTION B, LINE 12C THE SOCIETY MONITORS CONFLICTS OF INTEREST THROUGH THE ANNUAL DISCLOSURE STATEMENT MADE BY OFFICERS AND DIRECTORS. WHEN A CONFLICT RISES, 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 EXECUTIVE BOARD 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 THE SOCIETY MAKES ITS GOVERNING DOCUEMENTS, FINANCIAL STATEMENTS, AND CONFLICT OF INTEREST POLICY AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: PENSION ADJUSTMENT 838,872. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED SINCE PRIOR YEAR. OHIO CPA FOUNDATION 4249 EASTON WAY STE 150 COLUMBUS OH 43219 316052485 EDUCATION OH 501(C)(3) LINE 10 OHIO SOCIETY OF CPA'S 1 OHIO CPA PAC 4249 EASTON WAY STE 150 COLUMBUS OH 43219 311271118 POLITICAL ACTION OH 527 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 1 OHIO CPA PAC R 146000 CASH OSCPA FOUNDATION S 40000 CASH