2019-03-15T12:13:24-05:00 2018-04-30 251408703 SCHNEIDER DOWNS & CO INC 65 E STATE ST STE 2000 COLUMBUS OH 43215 990 2017-05-01 314378053 OHIO SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS OHIO 6147642727 4949 EASTON WAY NO 150 COLUMBUS OH 43219 SCOTT WILEY PRESIDENT & CEO 6147642727 2019-03-14 1 EUGENE J LOGAN P00227231 6146214060 151.181.66.80 2019-03-14 16:19:13 ED P A466B42883BBDF54EF8E031335838E1A0C242FE9 A466B42883BBDF54EF8E031335838E1A0C242FE9 2017 2019-02-21 02:37:17Z SCOTT WILEY 4949 EASTON WAY NO 150 COLUMBUS OH 43219 8105257 0 X WWW.OHIOCPA.COM X 1903 OH TO EMPOWER CPAS AND RELATED PROFESSIONAL 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 94 376 16179 -49777 0 0 8773060 7942233 124634 19650 177993 143374 9075687 8105257 0 0 0 0 4723145 4967372 0 0 0 4313000 3484396 9036145 8451768 39542 -346511 9106519 8316670 4968952 4130823 4137567 4185847 TO EMPOWER CPAS AND RELATED PROFESSIONAL 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 79 0 1 94 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 SANDRA RICHTERMEYER CHAIR 1.00 0.00 X X 0 0 0 OWEN WYSS VICE CHAIR, FINANCE 1.00 0.00 X X 0 0 0 JOHN VENTURELLA CHAIR-ELECT 1.00 0.00 X X 0 0 0 WILLIAM CHORBA PAST CHAIR 1.00 0.00 X X 0 0 0 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 JAMIE 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 SCOTT WILEY PRESIDENT & CEO 50.00 1.00 X 450067 0 35244 KYLE BICKHART CFO 50.00 X 176461 0 9996 BARBARA BENTON VP, GOV'T RELATIONS 50.00 X 206799 0 39789 LAURA HAY EXECUTIVE VP 50.00 X 232103 0 27025 AMY BONACUSE VP, COMMUNICATIONS 50.00 X 144253 0 16321 JOSHUA GOLDMAN VP, LEARNING 50.00 X 132650 0 9493 DENISE ISON-MILLER DIRECTOR, EMPLOYER EXPERIENCE 50.00 X 101967 0 13204 SUZANNE MCCANN DIRECTOR, MEMBERSHIP EXPERIENCE 50.00 X 100582 0 12218 GREGORY SAUL DIRECTOR, TAX POLICY 50.00 X 105403 0 10312 1650285 0 173602 9 0 1 0 0 MEMBERSHIP DUES 900099 4623244 4623244 CONTINUING PROFESSIONA 900099 2745558 2745558 CPA PEER REVIEW FEES 900099 377213 377213 PUBLICATIONS 541800 99863 87734 12129 EXHIBIT FEES 900099 96355 96355 7942233 19650 19650 62459 62459 OTHER REVIEW 900099 76865 76865 WEB ADVERTISING 541800 4050 4050 80915 8105257 8006969 16179 82109 1086013 2994342 126562 486757 273698 36744 33537 18856 47638 106097 246084 194274 346172 193689 79753 190839 39233 CONTINUING PROFESSIONAL 1243860 GOVERNMENTAL AFFAIRS 185380 CREDIT CARD FEES 141274 PEER REVIEW PROGRAM EXP 102373 278593 8451768 1982282 1450164 783925 784685 584632 58461 324197 358419 2883291 2153086 904799 730205 4526684 4934736 9106519 8316670 1418735 932759 2933155 2694858 617062 503206 4968952 4130823 X 4137567 4185847 4137567 4185847 9106519 8316670 -346511 394791 0 X 0 1 X 1 0 13916 13916 13916 0 OHIO CPA PAC 4249 EASTON WAY STE 150 COLUMBUS OH 43219 311271118 0 0 1 4623244 568269 568269 554789 13480 PART I-A, LINE 1: THE SOCIETY PUBLISHES AN ENDORSEMENT GUIDE TO INFORM MEMBERS OF CANDIDATES WHO SUPPORT CONCERNS OF CERTIFIED PUBLIC ACCOUNTANTS AND THE BUSINESS COMMUNITY. 319762 100923 218839 1741682 1602434 139248 821847 449729 372118 730205 PENSION LIABILITY 503206 503206 X 8481000 394790 394790 8086210 18856 191 19047 8105257 8433000 88 88 8432912 18856 18856 8451768 PART X, LINE 2: 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, 2018 AND 2017 RELATED TO UNCERTAIN TAX POSITIONS. THE ORGANIZATION IS NO LONGER SUBJECT TO U.S. FEDERAL OR STATE TAX EXAMINATIONS FOR FISCAL YEARS PRIOR TO 2015. PART XI, LINE 4B - OTHER ADJUSTMENTS: ROUNDING 191. PART XII, LINE 2D - OTHER ADJUSTMENTS: ROUNDING 88. PART XII, LINE 4B - OTHER ADJUSTMENTS: ROUNDING X 1 1 X X X X X 0 1 0 SCOTT WILEY PRESIDENT & CEO 365189 0 83000 0 1878 0 18840 0 16404 0 485311 0 0 0 KYLE BICKHART CFO 161137 0 15000 0 324 0 5613 0 4383 0 186457 0 0 0 BARBARA BENTON VP, GOV'T RELATIONS 197971 0 5970 0 2858 0 29905 0 9884 0 246588 0 0 0 LAURA HAY EXECUTIVE VP 210302 0 20890 0 911 0 18451 0 8574 0 259128 0 0 0 AMY BONACUSE VP, COMMUNICATIONS 139284 0 4170 0 799 0 8759 0 7562 0 160574 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 $13,186 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 ARISES THE INDIVIDUAL IS NOT PERMITTED TO PARTICIPATE IN THE DISCUSSION OF THE TRANSACTION OR 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. 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