2021-03-15T15:11:22-05:00 2020-04-30 251408703 SCHNEIDER DOWNS & CO INC 65 EAST STATE STREET SUITE 2000 COLUMBUS OH 43215 990 2019-05-01 314378053 OHIO SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS OHIO 6147642727 4249 EASTON WAY NO 150 COLUMBUS OH 43219 SCOTT WILEY PRESIDENT & CEO 6147642727 2021-03-15 1 EUGENE J LOGAN P00227231 6146214060 2019 2022-09-23 18:48:47Z SCOTT WILEY 4249 EASTON WAY NO 150 COLUMBUS OH 43219 7806555 0 X WWW.OHIOCPA.COM X 1903 OH 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. 16 15 89 130 42618 -22440 0 0 7808350 7367874 8835 -104336 116179 129436 7933364 7392974 0 0 0 0 5105380 5185119 0 0 0 3209420 2888212 8314800 8073331 -381436 -680357 8252402 7250440 4357412 4464544 3894990 2785896 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 CONTINUING PROFESSIONAL EDUCATION PROGRAM PROVIDES TRAINING TO ASSIST MEMBERS IN DEVELOPING AND MAINTAINING PROFESSIONAL COMPETENCE. PEER REVIEW PROGRAM MONITORS PROFESSIONAL PERFORMANCE TO ASSIST MEMBERS IN PROVIDING QUALITY PROFESSIONAL SERVICES TO THE PUBLIC. MEMBERSHIP PROGRAM PROMOTES NETWORKING AMOUNT 20,000 PLUS MEMBERS AND AFFILIATES ACROSS OHIO WHILE ALSO PROTECTING THE INTEGRITY OF THE PROFESSION AND SERVING AS A TRUSTED SOURCE OF NEWS AND INFORMATION ON PROFESSIONAL AND 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 70 0 1 89 1 1 1 0 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 0 0 X SCOTT WILEY 6147642727 4249 EASTON WAY STE 150 COLUMBUS OH 43219 SCOTT WILEY CEO 50.00 1.00 X X 483477 0 52613 LAURA HAY EXECUTIVE VP 50.00 X 248622 0 33711 BARBARA BENTON VP GOV'T RELATIONS 50.00 X 206595 0 26520 KYLE BICKHART COO 50.00 X 208638 0 18555 JOSHUA GOLDMAN EXIT 11320 VP LEARNING 50.00 X 133123 0 16821 JASON BLEVINS DIRECTOR IT 50.00 X 113901 0 21019 GREGORY SAUL DIRECTOR TAX POLICY 50.00 X 118374 0 13546 DENISE ISON-MILLER DIRECTOR EMPLOYER EXPERIENCE 50.00 X 105653 0 18322 LIBBY CULLINS DIRECTOR 1.00 X 0 0 0 MICHAEL ELLIOTT DIRECTOR 1.00 X 0 0 0 CRYSTAL FAULKNER CHAIR-ELECT 1.00 X X 0 0 0 CHRISTOPHER IGODAN VICE CHAIR FINANCE 1.00 X X 0 0 0 EBONIE JACKSON DIRECTOR 1.00 X 0 0 0 LORI KAISER DIRECTOR 1.00 X 0 0 0 DONALD MELLOTT CHAIR 1.00 X X 0 0 0 JAMIE MENGES DIRECTOR 1.00 X 0 0 0 PAUL NUNGESTER DIRECTOR 1.00 X 0 0 0 JOHN VENTURELLA PAST CHAIR 1.00 X X 0 0 0 ELLEN WISBAR DIRECTOR 1.00 X 0 0 0 JULIE WOZNIAK DIRECTOR 1.00 X 0 0 0 JESSIE WRIGHT DIRECTOR 1.00 X 0 0 0 JONATHON ZAVISLAK DIRECTOR 1.00 X 0 0 0 1618383 0 201107 8 0 1 0 GEORGETOWN WAY 1 LLC 4016 TOWNSFAIR WAY STE 201 COLUMBUS OH 43219 OFFICE RENT 236146 COLUMBUS HOSPITALITY MGT 100 GREEN MEADOWS DR S LEWIS CENTER OH 43035 FACILITY RENTAL 130558 2 MEMBERSHIP DUES 900099 4581078 4581078 CONTINUING PROFESSIONAL EDUCATION 900099 2142746 2142746 CPA PEER REVIEW FEES 900099 476327 476327 EXHIBIT FEES 900099 104709 104709 PUBLICATIONS 541800 59554 16936 42618 3460 3460 7367874 6696 6696 54690 54690 302549 413581 -111032 -111032 -111032 OTHER REVENUE 900099 74746 74746 74746 7392974 7400002 42618 -49646 1324433 2477673 613637 506895 262481 24707 37674 10636 128132 239692 141298 275753 63301 61770 190418 36859 CONTINUING PROFESSIONAL 1044349 GOVERNMENTAL AFFAIRS 256121 OTHER PROGRAM SERVICE E 229573 CREDIT CARD FEES 124609 23320 8073331 2350339 2013131 85210 129519 238767 240538 1684926 1339777 535565 345149 5042521 4522103 8252402 7250440 1062359 798667 2591457 2558655 703596 1107222 4357412 4464544 X 3894990 2785896 3894990 2785896 8252402 7250440 -680357 -427696 -1041 0 X 0 1 X 1 0 9379 9379 9379 0 OHIO CPA PAC 4249 EASTON WAY STE 150 COLUMBUS OH 43219 311271118 0 0 1 4581078 571076 23453 594529 549729 44800 316301 186653 129648 700540 686657 13883 668085 466467 201618 345149 PENSION LIABILITY 1107222 1107222 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, 2020 AND 2019 RELATED TO UNCERTAIN TAX POSITIONS. THE ORGANIZATION IS NO LONGER SUBJECT TO U.S. FEDERAL OR STATE TAX EXAMINATIONS FOR FISCAL YEARS PRIOR TO 2017. X 1 1 X X X X X 0 1 0 SCOTT WILEY CEO 388671 0 91290 0 3516 0 29876 0 22737 0 536090 0 0 0 LAURA HAY EXECUTIVE VP 226697 0 20000 0 1925 0 19555 0 14156 0 282333 0 0 0 BARBARA BENTON VP GOV'T RELATIONS 190179 0 14538 0 1878 0 16792 0 9728 0 233115 0 0 0 KYLE BICKHART COO 181811 0 25000 0 1827 0 11915 0 6640 0 227193 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 NO CONTRIBUTIONS 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. 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 I, LINE 1, DESCRIPTION OF ORGANIZATION MISSION: FOSTERING PROFESSIONAL EXCELLENCE AND INTEGRITY, BUILDING COMMUNITY AND ADVOCATING FOR MEMBERS AND THOSE THEY SERVE. 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 (NON 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 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 DOCUMENTS, FINANCIAL STATEMENTS, AND CONFLICT OF INTEREST POLICY AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST. FORM 990, PART VI, SECTION A, LINE 7B: THE MEMBERS MUST APPROVE ANY AMENDMENTS TO THE SOCIETY'S BYLAWS. OHIO CPA FOUNDATION 4249 EASTON WAY STE 150 COLUMBUS OH 43219 316052485 EDUCATION OH 501(C)(3) LINE 10 0 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