2022-03-15T15:30:09-05:00 2021-04-30 251408703 SCHNEIDER DOWNS & CO INC 65 EAST STATE STREET SUITE 2000 COLUMBUS OH 43215 990 2020-05-01 314378053 OHIO SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS OHIO 6147642727 4249 EASTON WAY NO 150 COLUMBUS OH 43219 SCOTT WILEY PRESIDENT & CEO 6147642727 2022-03-15 1 SCOTT WILEY 999009999 MELANIE PANTALONE P01614571 6146214060 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z SCOTT WILEY 4249 EASTON WAY NO 150 COLUMBUS OH 43219 6663684 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. 15 15 76 216 58995 0 0 0 7367874 6505415 -104336 67642 129436 90627 7392974 6663684 0 0 0 0 5185119 4501896 0 0 0 2888212 1972596 8073331 6474492 -680357 189192 7250440 11044975 4464544 6612079 2785896 4432896 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 CONTINUING PROFESSIONAL EDUCATION PROGRAM PROVIDES TRAINING TO ASSIST MEMBERS IN DEVELOPING & MAINTAINING PROFESSIONAL COMPETENCE. PEER REVIEW PROGRAM MONITORS PROFESSIONAL PERFORMANCE TO ASSIST MEMBERS IN PROVIDING QUALITY PROFESSIONAL SERVICES TO THE PUBLIC. 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. 0 0 1 1 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 53 0 1 76 1 1 1 0 0 0 0 0 0 0 0 0 0 X 15 15 0 0 1 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 0 0 X SCOTT WILEY 6147642727 4249 EASTON WAY STE 150 COLUMBUS OH 43219 SCOTT WILEY CEO 50.00 1.00 X X 442092 0 43341 LAURA HAY EXECUTIVE VP 50.00 0.00 X 232189 0 24917 BARBARA BENTON VP GOV'T RELATIONS 50.00 0.00 X 210179 0 23411 KYLE BICKHART COO 50.00 0.00 X 186219 0 18128 SUZANNE MCCANN DIRECTOR MEMBER EXPERIENCE 50.00 0.00 X 101176 0 18049 JASON BLEVINS DIRECTOR IT 50.00 0.00 X 110504 0 21225 GREGORY SAUL DIRECTOR TAX POLICY 50.00 0.00 X 125520 0 14606 DENISE ISON-MILLER DIRECTOR EMPLOYER EXPERIEN 50.00 0.00 X 104582 0 14953 CRYSTAL FAULKNER CHAIR 1.00 0.00 X X 0 0 0 CHRISTOPHER IGODAN VICE CHAIR 1.00 1.00 X X 0 0 0 LORI KAISER CHAIR ELECT 1.00 0.00 X X 0 0 0 DONALD MELLOTT PAST CHAIR 1.00 0.00 X X 0 0 0 KEENAN COOPER ENTER 81220 DIRECTOR 1.00 0.00 X 0 0 0 LIBBY CULLINS EXIT 72120 DIRECTOR 1.00 0.00 X 0 0 0 MICHAEL ELLIOTT DIRECTOR 1.00 0.00 X 0 0 0 RICHARD FEDOROVICH ENTER 8/12/20) DIRECTOR 1.00 0.00 X 0 0 0 EBONIE JACKSON DIRECTOR 1.00 1.00 X 0 0 0 NANCY JURON ENTER 81220 DIRECTOR 1.00 0.00 X 0 0 0 JAMIE MENGES EXIT 72120 DIRECTOR 1.00 0.00 X 0 0 0 PAUL NUNGESTER EXIT 72120 DIRECTOR 1.00 0.00 X 0 0 0 AARON SWIGGUM ENTER 81220 DIRECTOR 1.00 0.00 X 0 0 0 AMY VETTER ENTER 81220 DIRECTOR 1.00 0.00 X 0 0 0 JOHN VENTURELLA EXIT 7/21/20) 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 JESSIE WRIGHT DIRECTOR 1.00 0.00 X 0 0 0 JONATHON ZAVISLAK DIRECTOR 1.00 0.00 X 0 0 0 1512461 0 178630 8 0 1 0 EASY IT 4150 TULLER RD SUITE 212 DUBLIN OH 43018 COMPUTER SUPPORT 106361 1 MEMBERSHIP DUES 900099 4466529 4466529 CONTINUING PROFESSIONA 900099 1359087 1359087 CPA PEER REVIEW FEES 900099 511262 511262 EXHIBIT FEES 900099 96044 96044 PUBLICATIONS 541800 44378 13498 30880 28115 28115 6505415 67642 67642 48811 48811 OTHER REVENUE 900099 41816 41816 41816 6663684 6488236 58995 116453 1180476 2652296 228835 197052 243237 35609 21891 19992 54374 94982 284599 142366 277166 9540 72305 1626 134285 40001 CONTINUING PROFESSIONAL 404511 GOVERNMENTAL AFFAIRS 153287 OTHER PROGRAM SERVICE E 108460 CREDIT CARD FEES 97107 20495 6474492 2013131 3951447 129519 492701 240538 260669 1636285 1425422 345149 210863 4522103 6129295 7250440 11044975 798667 1627962 2558655 3243843 650328 1107222 1089946 4464544 6612079 X 2785896 4432896 2785896 4432896 7250440 11044975 189192 1457808 0 X X 0 1 X 1 0 18284 OHIO CPA PAC 4249 EASTON WAY STE 150 COLUMBUS OH 43219 311271118 18284 0 0 1 4466529 541007 44800 585807 535984 49823 PART I-A, LINE 1: INDIRECT POLITICAL ACTION COMMITTEE ADMINISTRATIVE FEES INCLUDING PRINTING, POSTAGE, SUPPLIES, BANK AND ACCOUNTING FEES. 316301 228818 87483 114534 114534 0 1205450 1082070 123380 210863 PENSION LIABILITY 1089946 1089946 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, 2021 AND 2020 RELATED TO UNCERTAIN TAX POSITIONS. THE ORGANIZATION IS NO LONGER SUBJECT TO U.S. FEDERAL OR STATE TAX EXAMINATIONS FOR FISCAL YEARS PRIOR TO 2018. X 1 1 X X X X X 0 1 0 SCOTT WILEY CEO 372556 0 66029 0 3507 0 17492 0 25849 0 485433 0 0 0 LAURA HAY EXECUTIVE VP 229205 0 1000 0 1984 0 14082 0 10835 0 257106 0 0 0 BARBARA BENTON VP GOV'T RELATIONS 193045 0 15265 0 1869 0 12708 0 10703 0 233590 0 0 0 KYLE BICKHART COO 183377 0 1000 0 1842 0 10543 0 7585 0 204347 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 PLAN. SHE RECEIVED CONTRIBUTIONS OF $15,265 DURING THE YEAR. FORM 990, PART VI, SECTION A, LINE 4 THE OSCPA EXECUTIVE BOARD VOTED UNANIMOUSLY ON FEB. 24, 2021 TO APPROVE A PACKAGE OF BYLAWS AMENDMENTS FOR PUBLICATION TO THE MEMBERSHIP. THE AMENDMENTS STREAMLINE MEMBERSHIP PROCEDURES, RENAME AFFILIATE MEMBERSHIP CLASSES, AND ALIGN BOARD NAMING AND STRUCTURE TO BEST PRACTICES. MEMBERSHIP ADMISSION PROCEDURES WERE PREVIOUSLY DELAYED BY A PUBLICATION REQUIREMENT. THE REVISIONS ALLOW STAFF TO NOTIFY THE BOARD OF POTENTIAL REASONS FOR DENYING MEMBERSHIP, RATHER THAN REQUIRING A MEMBER LETTER WRITING CAMPAIGN. THE REVISIONS ALSO CODIFY THE EXISTING PRACTICE OF NOT PROVIDING REFUNDS FOR A MID-YEAR MEMBERSHIP TERMINATION OR RESIGNATION. PREVIOUS DESCRIPTIONS OF AFFILIATE MEMBERSHIP CLASSES WERE CONFUSED BY EMERGING DEFINITIONS OF AFFILIATES, AND THE BOARD APPROVED RENAMING AFFILIATES "NON-CPA MEMBERS". NON-CPA MEMBERS WOULD NOT HAVE VOTING RIGHTS. THE AMENDMENTS CHANGE THE NAME OF THE EXECUTIVE BOARD TO THE BOARD OF DIRECTORS, AND THE BOARD OFFICERS WOULD BECOME THE EXECUTIVE COMMITTEE TO CONFORM TO COMMON PRACTICE. THE FORMATION OF SECTIONS ARTICLE OF THE BYLAWS IS BEING ELIMINATED AS THE IDENTIFICATION OF SPECIALTIES MERITING SECTIONS WAS DETERMINED TO BE AN OPERATIONAL MATTER. SECTIONS OF THE BYLAWS WERE REORGANIZED TO INCLUDE GOVERNANCE COMMITTEES UNDER THE BOARD, AND TO RELOCATE THE PROFESSIONAL ETHICS COMMITTEE TO THE DISCIPLINARY ARTICLE. REVISIONS TO THE OSCPA BYLAWS REQUIRE AN AFFIRMATIVE VOTE OF TWO-THIRDS OF THE EXECUTIVE BOARD AND ARE PUBLISHED TO THE MEMBERSHIP. IF, SIXTY DAYS AFTER PUBLICATION, WRITTEN OBJECTIONS ARE NOT RECEIVED BY THE PRESIDENT FROM AT LEAST THREE PERCENT OF THE MEMBERS ELIGIBLE TO VOTE ON THE FIRST DAY OF THE CURRENT FISCAL YEAR, THE AMENDMENT(S) SHALL BE ACCEPTED AND BE INCORPORATED INTO THE BYLAWS. 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. THEN THE FORMS ARE POSTED TO THE EXECUTIVE BOARD WEBSITE FOR TWO WEEKS WITH NOTIFICATION TO THE BOARD THAT THEY ARE POSTED AND THE EXPECTED FILING DATE. FOLLOWING THIS TWO-WEEK PERIOD, THE FORMS ARE REMOVED FROM THE SITE AND FILED WITH THE IRS. 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 15A A COMMITTEE OF THE EXECUTIVE BOARD APPROVES THE COMPENSATION OF THE PRESIDENT. EACH BOARD MEMBER IS INDEPENDENT OF THE PRESIDENT. 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 XII THE ORGANIZATION DID NOT CHANGE ITS OVERSIGHT OR SELECTION PROCESS DURING THE TAX YEAR. FORM 990, PART I, LINE 1, DESCRIPTION OF ORGANIZATION MISSION: FOSTERING PROFESSIONAL EXCELLENCE AND INTEGRITY, BUILDING COMMUNITY AND ADVOCATING FOR MEMBERS AND THOSE THEY SERVE. 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 0 OHIO CPA PAC R 166000 CASH