2020-03-13T11:52:33-05:00 2019-04-30 251408703 SCHNEIDER DOWNS & CO INC 65 EAST STATE STREET SUITE 2000 COLUMBUS OH 43215 990 2018-05-01 314378053 OHIO SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS OHIO 6147642727 4249 EASTON WAY NO 150 COLUMBUS OH 43219 SCOTT WILEY PRESIDENT & CEO 6147642727 2020-03-10 1 EUGENE J LOGAN P00227231 6146214060 151.181.66.80 2020-03-10 11:07:58 ED P A466B42883BBDF54EF8E031335838E1A0C242FE9 35C219072D4E0BF03A3F9EAF83FE20B1CD6AAF8C 2018 2020-09-23 17:36:50Z SCOTT WILEY 4249 EASTON WAY NO 150 COLUMBUS OH 43219 7933364 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. 15 15 96 277 52297 -14529 0 0 7942233 7808350 19650 8835 143374 116179 8105257 7933364 0 0 0 0 4967372 5105380 0 0 0 3484396 3209420 8451768 8314800 -346511 -381436 8316670 8252402 4130823 4357412 4185847 3894990 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 AMOUNG 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 55 0 1 96 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 0 0 X SCOTT WILEY 6147642727 4249 EASTON WAY STE 150 COLUMBUS OH 43219 MARIE BRILMYER DIRECTOR 1.00 0.00 X 0 0 0 LIBBY CULLINS DIRECTOR 1.00 0.00 X 0 0 0 PAUL DAVISON DIRECTOR 1.00 0.00 X 0 0 0 MICHAEL ELLIOTT DIRECTOR 1.00 0.00 X 0 0 0 CRYSTAL FAULKNER DIRECTOR 1.00 0.00 X 0 0 0 DARLENE FINZER DIRECTOR 1.00 0.00 X 0 0 0 LORI KAISER DIRECTOR 1.00 0.00 X 0 0 0 DONALD MELLOTT DIRECTOR 1.00 0.00 X 0 0 0 JAMES MENGES DIRECTOR 1.00 0.00 X 0 0 0 RUSSELL MEYER DIRECTOR 1.00 0.00 X 0 0 0 PAUL NUNGESTER DIRECTOR 1.00 0.00 X 0 0 0 WILLIAM CHORBA PAST CHAIR 1.00 0.00 X X 0 0 0 SANDRA RICHTERMEYER CHAIR 1.00 0.00 X X 0 0 0 JOHN VENTURELLA CHAIR-ELECT 1.00 0.00 X X 0 0 0 OWEN WYSS VICE CHAIR, FINANCE 1.00 0.00 X X 0 0 0 KYLE BICKHART CFO 50.00 0.00 X 194933 0 15924 SCOTT WILEY CEO 50.00 1.00 X 449153 0 37627 BARBARA BENTON VP GOV'T RELATIONS 50.00 0.00 X 204837 0 21006 LAURA HAY EXECUTIVE VP 50.00 0.00 X 239510 0 26446 JASON BLEVINS DIRECTOR IT 50.00 0.00 X 110769 0 15443 JOSHUA GOLDMAN VP LEARNING 50.00 0.00 X 130640 0 14305 DENISE ISON-MILLER DIRECTOR EMPLOYER EXPERIENCE 50.00 0.00 X 106161 0 13488 GREGORY SAUL DIRECTOR TAX POLICY 50.00 0.00 X 103050 0 10186 1539053 0 154425 8 0 1 0 0 MEMBERSHIP DUES 900099 4619743 4619743 CONTINUING PROFESSIONA 900099 2506656 2506656 CPA PEER REVIEW FEES 900099 437075 437075 PUBLICATIONS 541800 120337 82040 38297 EXHIBIT FEES 900099 110539 110539 14000 14000 7808350 8835 8835 72636 72636 OTHER REVENUE 900099 43543 43543 43543 7933364 7799596 52297 81471 1189434 2716403 473618 460795 265130 32443 30559 18539 133079 181988 223163 266357 103891 69377 194640 32706 CONTINUING PROFESSIONAL 1241620 GOVERNMENTAL AFFAIRS 194872 OTHER PROGRAM SERVICE E 186337 CREDIT CARD FEES 184516 115333 8314800 2234849 2350339 58461 85210 366029 238767 2883291 2347726 722595 535565 4934736 5042521 8316670 8252402 932759 1062359 2694858 2591457 503206 703596 4130823 4357412 X 4185847 3894990 4185847 3894990 8316670 8252402 X -381436 90152 427 X 0 1 X 1 0 19507 19507 19507 0 OHIO CPA PAC 4249 EASTON WAY STE 150 COLUMBUS OH 43219 311271118 0 0 1 4619743 564342 13480 577822 554369 23453 319762 145519 174243 1741682 1665117 76565 821847 537090 284757 535565 PENSION LIABILITY 703596 703596 X PART X, LINE 2: OSCPA IS A NONPROFIT CORPORATION EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE (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 PENALITIES RECOGNIZED IN THE CONDOLIDATED STATEMENTS OF ACTIVITIES AND CHANGE IN NET ASSETS FOR THE YEARS ENDED APRIL 30, 2019 AND 2018 RELATED TO UNCERTAIN TAX POSITIONS. THE ORGANIZATION IS NO LONGER SUBJECT TO U.S. FEDERAL OR STATE TAX EXAMINATIONS FOR FISCAL YEARS PRIOR TO 2016. X 1 1 X X X X X 0 1 0 KYLE BICKHART CFO 173014 0 20000 0 1919 0 11720 0 4204 0 210857 0 0 0 SCOTT WILEY CEO 387072 0 59262 0 2819 0 22000 0 15627 0 486780 0 0 0 BARBARA BENTON VP GOV'T RELATIONS 188314 0 14538 0 1985 0 16512 0 4494 0 225843 0 0 0 LAURA HAY EXECUTIVE VP 217451 0 20000 0 2059 0 19350 0 7096 0 265956 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, HOWEVER 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 DOCUMENTS, FINANCIAL STATEMENTS, AND CONFLICT OF INTEREST POLICY AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: ROUNDING 427. 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 OHIO SOCIETY OF CPAS CONCERNED CPAS NETWORK 4249 EASTON WAY STE 150 COLUMBUS OH 43219 260903339 SOCIAL SERVICES OH 501(C)(3) LINE 7 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 0