OHIO SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS: Form 990, tax year 2014
View the entire original 990 at ProPublica ↗
- Organization
- OHIO SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS (EIN 31-4378053)
- Tax period
- 2014-05-01 to 2015-04-30
- Filed
- 2016-02-05
- IRS object ID
- 201630369349300323
- Schema version
- 2014v6.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2016-02-05T09:38:45-06:00 | ReturnTs |
| Tax Period End | 2015-04-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MALONEY NOVOTNY LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1111 SUPERIOR AVENUE SUITE 700 | AddressLine1Txt |
| City | CLEVELAND | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 44114 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2014-05-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 314378053 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | OHIO SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| In Care Of | % JASON ELLIOTT | InCareOfNm |
| Business Name Control | OHIO | BusinessNameControlTxt |
| Phone | 6147642727 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 535 METRO PLACE SOUTH | AddressLine1Txt |
| City | DUBLIN | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 43017 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | SCOTT WILEY | PersonNm |
| Person Title | PRESIDENT & CEO | PersonTitleTxt |
| Phone | 6147642727 | PhoneNum |
| Signature | 2016-02-02 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | CHRISTOPHER B ANDERSON | PreparerPersonNm |
| PTIN | P00226559 | PTIN |
| Phone | 2163630100 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2014 | TaxYr |
| Build TS | 2016-08-17 19:52:53Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | SCOTT WILEY | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 535 METRO PLACE SOUTH | AddressLine1Txt |
| City | DUBLIN | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 43017 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $11,073,339 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.OHIOSCPA.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1903 | FormationYr |
| Legal Domicile State | OH | LegalDomicileStateCd |
| Activity Or Mission | THE SOCIETY REPRESENTS THE INTERESTS OF ITS CERTIFIED PUBLIC ACCOUNTANT MEMBERS AND SUPPORTS THEM IN FULFILLING THEIR RESPONSIBILITY TO SERVE THE PUBLIC INTEREST. | ActivityOrMissionDesc |
| Voting Members Governing Body | 16 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 16 | VotingMembersIndependentCnt |
| Total Employee | 88 | TotalEmployeeCnt |
| Total Volunteers | 691 | TotalVolunteersCnt |
| Total Gross UBI | $66,482 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $9,332 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $9,197,273 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $9,020,689 | CYProgramServiceRevenueAmt |
| PY Investment Income | $311,042 | PYInvestmentIncomeAmt |
| CY Investment Income | $207,962 | CYInvestmentIncomeAmt |
| PY Other Revenue | $129,300 | PYOtherRevenueAmt |
| CY Other Revenue | $296,994 | CYOtherRevenueAmt |
| PY Total Revenue | $9,637,615 | PYTotalRevenueAmt |
| CY Total Revenue | $9,525,645 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $4,858,769 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $5,431,762 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $4,260,654 | PYOtherExpensesAmt |
| CY Other Expenses | $3,981,329 | CYOtherExpensesAmt |
| PY Total Expenses | $9,119,423 | PYTotalExpensesAmt |
| CY Total Expenses | $9,413,091 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $518,192 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $112,554 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $5,724,052 | TotalAssetsBOYAmt |
| Total Assets EOY | $5,936,768 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $2,625,580 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $2,692,608 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $3,098,472 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $3,244,160 | NetAssetsOrFundBalancesEOYAmt |
| Mission | THE OHIO SOCIETY OF CPAS REPRESENTS THE INTERESTS OF ITS MEMBERS - WHETHER IN PUBLIC PRACTICE, CORPORATE PRACTICE, GOVERNMENT OR EDUCATION - AND SUPPORTS MEMBERS IN FULFILLING THEIR RESPONSIBILITY TO SERVE THE PUBLIC INTEREST. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Desc | CONTINUING PROFESSIONAL EDUCATION PROGRAM PROVIDES TRAINING TO ASSIST MEMBERS IN DEVELOPING AND MAINTAINING PROFESSIONAL COMPETENCE. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PEER REVIEW PROGRAM MONITORS PROFESSIONAL PERFORMANCE TO ASSIST MEMBERS IN PROVIDING QUALITY PROFESSIONAL SERVICES TO THE PUBLIC. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MEMBERSHIP PROGRAM PROMOTES NETWORKING AMONG 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. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Described In Section501c3 | false | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | Yes (true) | PoliticalCampaignActyInd |
| Subject To Proxy Tax | Yes (true) | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Temp Or Permanent Endowments | false | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (true) | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 77 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 88 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (true) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (true) | Form990TFiledInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 16 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 16 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | Yes (true) | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (true) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (true) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JASON ELLIOTT | PersonNm |
| Phone | 6147642727 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 535 METRO PLACE SOUTH | AddressLine1Txt |
| City | DUBLIN | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 43017 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (22 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|---|
| Mark Van Benschoten CPA | |||||||||
| Chair | 1.0 | 0.0 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| Thomas Zaino CPA | |||||||||
| Chair-Elect | 1.0 | 0.0 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| Robert Zunich CPA | |||||||||
| Past Chair | 1.0 | 0.0 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| Robert Bosak CPA | |||||||||
| Vice Chair, Finance | 1.0 | 0.0 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| Marie Brilmyer CPA | |||||||||
| Director | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| Teresa Haught CPA | |||||||||
| Director | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| Kent Pummel CPA | |||||||||
| Director | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| Kendra Smith CPA | |||||||||
| Director | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| John Venturella CPA | |||||||||
| Director | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| Summer Cogar CPA | |||||||||
| Director | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| Paul Etzler CPA | |||||||||
| Director | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| Timothy Michaels CPA | |||||||||
| Director | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| Sandra Richtermeyer CPA | |||||||||
| Director | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| Eileen Sass CPA | |||||||||
| Director | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| Owen Wyss CPA | |||||||||
| Director | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| Kathy Hoover CPA | |||||||||
| Director | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| Scott Wiley CAE | |||||||||
| President & CEO | 60.0 | 1.0 | Yes (X) | $281,144 | $0 | $46,790 | |||
| Laura Hay CPA CAE | |||||||||
| EXECUTIVE VICE PRESIDENT | 50.0 | 0.0 | $198,863 | $0 | $29,736 | Yes (X) | |||
| Barbara Benton CAE | |||||||||
| VP Governmental Affaris | 50.0 | 0.0 | $190,067 | $0 | $42,602 | Yes (X) | |||
| Jason Elliott CPA | |||||||||
| VP Finance & Operations | 50.0 | 0.0 | $121,471 | $0 | $26,401 | Yes (X) | |||
| Christopher Jenkins CAE | |||||||||
| VP Information Technology | 50.0 | 0.0 | $151,736 | $0 | $28,542 | Yes (X) | |||
| Amy Bonacuse CAE | |||||||||
| VP Communications | 50.0 | 0.0 | $139,279 | $0 | $16,776 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,082,560 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $190,847 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 6 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | SURGENT MCCOY CPE LLC | PersonNm |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 237 LANCASTER AVENUE | AddressLine1Txt |
| City | DEVON | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 19333 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | EDUC.SERVICES | ServicesDesc |
| Compensation | $139,145 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
| Total Contributions | $0 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| MEMBERSHIP DUES | 900099 | $4,862,664 | $4,862,664 | |
| CONTINUING PROFESSIONAL EDUCATION | 900099 | $3,149,189 | $3,149,189 | |
| PUBLICATIONS | 541800 | $195,794 | $140,726 | $55,068 |
| CPA PEER REVIEW FEES | 900099 | $694,243 | $694,243 | |
| EXHIBIT FEES | 900099 | $118,799 | $118,799 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $9,020,689 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $87,984 | TotalRevenueColumnAmt |
| Exclusion | $87,984 | ExclusionAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $40,863 | TotalRevenueColumnAmt |
| Exclusion | $40,863 | ExclusionAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
| Personal | $0 | PersonalAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,667,672 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,547,694 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $119,978 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $119,978 | TotalRevenueColumnAmt |
| Exclusion | $119,978 | ExclusionAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|---|
| WORKERS' COMPENSATION GROUP PLAN | 524298 | $5,962 | $5,962 | |
| OTHER ADVERTISING | 524298 | $5,452 | $5,452 | |
| OTHER REVENUE | 900099 | $244,717 | $244,717 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $256,131 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $9,525,645 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $9,210,338 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $66,482 | UnrelatedBusinessRevenueAmt |
| Exclusion | $248,825 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $480,007 | TotalAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,162,079 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $826,529 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $694,437 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $268,710 | TotalAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $64,687 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $37,594 | TotalAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,292 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $32,557 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $309,834 | TotalAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $242,074 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $258,814 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $201,870 | TotalAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $216,146 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $33,984 | TotalAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $194,278 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $31,990 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| CONTINUING PROFESS.EDUC. | $1,444,918 |
| PRINTING & PUBLICATIONS | $370,194 |
| GOVERNMENTAL AFFAIRS | $105,708 |
| CPA PEER REVIEW PROGRAM | $118,844 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $299,545 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,413,091 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $294,688 | BOYAmt |
| EOY | $469,841 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $41,087 | BOYAmt |
| EOY | $60,474 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $246,832 | BOYAmt |
| EOY | $261,069 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $4,456,850 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $3,490,367 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,195,831 | BOYAmt |
| EOY | $966,483 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,945,614 | BOYAmt |
| EOY | $4,178,901 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,724,052 | BOYAmt |
| EOY | $5,936,768 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $671,546 | BOYAmt |
| EOY | $680,805 | EOYAmt |
Grants Payable GrantsPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,101,197 | BOYAmt |
| EOY | $784,444 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $794,897 | BOYAmt |
| EOY | $680,364 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $57,940 | BOYAmt |
| EOY | $546,995 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,625,580 | BOYAmt |
| EOY | $2,692,608 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,098,472 | BOYAmt |
| EOY | $3,244,160 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,098,472 | BOYAmt |
| EOY | $3,244,160 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,724,052 | BOYAmt |
| EOY | $5,936,768 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $112,554 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $33,134 | NetUnrlzdGainsLossesInvstAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Political Expenditures | $6,428 | PoliticalExpendituresAmt |
| Expended527 Activities | $6,428 | Expended527ActivitiesAmt |
| Total Exempt Function Expend | $6,428 | TotalExemptFunctionExpendAmt |
| Form1120 POL Filed | false | Form1120POLFiledInd |
Section527 Political Org Section527PoliticalOrgGrp
Organization Business Name OrganizationBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | OHIO CPA PAC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 535 METRO PLACE SOUTH | AddressLine1Txt |
| City | DUBLIN | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 43017 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 311271118 | EIN |
| Contributions Rcvd Dlvr | $219,080 | ContributionsRcvdDlvrAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grassroots Lobbying | TotalGrassrootsLobbyingGrp | |
| Total Direct Lobbying | TotalDirectLobbyingGrp | |
| Total Lobbying Expend | TotalLobbyingExpendGrp | |
| Other Exempt Purpose Expend | OtherExemptPurposeExpendGrp | |
| Total Exempt Purpose Expend | TotalExemptPurposeExpendGrp | |
| Lobbying Nontaxable Amount | LobbyingNontaxableAmountGrp | |
| Grassroots Nontaxable | GrassrootsNontaxableGrp | |
| Tot Lbbyng Grassroot Mns Non Tx | TotLbbyngGrassrootMnsNonTxGrp | |
| Tot Lbby Expend Mns Lbbyng Non Tx | TotLbbyExpendMnsLbbyngNonTxGrp | |
| Substantially All Dues Nonded | false | SubstantiallyAllDuesNondedInd |
| Only In House Lobbying | false | OnlyInHouseLobbyingInd |
| Agree Carryover Prior Year | Yes (true) | AgreeCarryoverPriorYearInd |
| Dues Assessments | $4,862,664 | DuesAssessmentsAmt |
| Non Deductible Lbbyng Pltcl CY | $522,823 | NonDeductibleLbbyngPltclCYAmt |
| Non Ded Lbbyng Pltcl Cyov | -$64,956 | NonDedLbbyngPltclCyovAmt |
| Non Deductible Lbbyng Pltcl Tot | $457,867 | NonDeductibleLbbyngPltclTotAmt |
| Aggregate Reported Dues Ntc | $534,893 | AggregateReportedDuesNtcAmt |
| Taxable | -$77,026 | TaxableAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | POLITICAL CAMPAIGN ACTIVITIES - PART I-A, LINE 1: | FormAndLineReferenceDesc |
| Explanation | THE SOCIETY PUBLISHES AN ENDORSEMENT GUIDE TO INFORM MEMBERS OF CANDIDATES WHO SUPPORT CONCERNS OF CERTIFIED PUBLIC ACCOUNTANTS AND THE BUSINESS COMMUNITY. | ExplanationTxt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Art Public Exhibition Amounts | ArtPublicExhibitionAmountsGrp | |
| Held Works Art | HeldWorksArtGrp | |
| CY Minus3 Yr Endwmt Fund | CYMinus3YrEndwmtFundGrp | |
| CY Minus4 Yr Endwmt Fund | CYMinus4YrEndwmtFundGrp |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $175,802 | OtherCostOrOtherBasisAmt |
| Book Value | $175,802 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $630,191 | OtherCostOrOtherBasisAmt |
| Depreciation | $542,227 | DepreciationAmt |
| Book Value | $87,964 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,171,928 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,006,339 | DepreciationAmt |
| Book Value | $165,589 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,740,415 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,364,934 | DepreciationAmt |
| Book Value | $375,481 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $738,514 | OtherCostOrOtherBasisAmt |
| Depreciation | $576,867 | DepreciationAmt |
| Book Value | $161,647 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $966,483 | TotalBookValueLandBuildingsAmt |
| Federal Income Tax Liability | $0 | FederalIncomeTaxLiabilityAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PENSION LIABILITY | Desc |
| Amt | $546,995 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $546,995 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $9,540,000 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $33,134 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $33,134 | RevenueNotReportedAmt |
| Revenue Subtotal | $9,506,866 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $18,292 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | $487 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $18,779 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $9,525,645 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $9,395,000 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $9,395,000 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $18,292 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | -$201 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $18,091 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $9,413,091 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| OTHER CHANGES IN REVENUE - PART XI, LINE 4B: | ADJUSTMENT TO FINANCIAL STATEMENT AMOUNTS, WHICH WERE ROUNDED TO THE NEAREST THOUSAND DOLLARS: $487 |
| OTHER CHANGES IN EXPENSES - PART XII, LINE 4B: | ADJUSTMENT TO FINANCIAL STATEMENT AMOUNTS, WHICH WERE ROUNDED TO THE NEAREST THOUSAND DOLLARS: ($201) |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Club Dues Or Fees | Yes (X) | ClubDuesOrFeesInd |
| Written Policy Ref T And E Expnss | Yes (true) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (true) | SubstantiationRequiredInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | Yes (true) | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (5 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Scott Wiley CAE | ||||||||||||||
| President & CEO | $241,144 | $0 | $40,000 | $0 | $0 | $0 | $25,990 | $0 | $20,800 | $0 | $327,934 | $0 | $0 | $0 |
| Laura Hay CPA CAE | ||||||||||||||
| EXECUTIVE VICE PRESIDENT | $178,863 | $0 | $20,000 | $0 | $0 | $0 | $13,622 | $0 | $16,114 | $0 | $228,599 | $0 | $0 | $0 |
| Barbara Benton CAE | ||||||||||||||
| VP Governmental Affaris | $182,567 | $0 | $7,500 | $0 | $0 | $0 | $27,156 | $0 | $15,446 | $0 | $232,669 | $0 | $0 | $0 |
| Christopher Jenkins CAE | ||||||||||||||
| VP Information Technology | $141,736 | $0 | $10,000 | $0 | $0 | $0 | $19,200 | $0 | $9,342 | $0 | $180,278 | $0 | $0 | $0 |
| Amy Bonacuse CAE | ||||||||||||||
| VP Communications | $129,279 | $0 | $10,000 | $0 | $0 | $0 | $8,372 | $0 | $8,404 | $0 | $156,055 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| BENEFITS PROVIDED TO OFFICERS AND KEY EMPLOYEES - 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 THESE BENEFITS. |
| SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN - PART I, LINE 4B: | BARBARA BENTON PARTICIPATED IN THE OHIO CPA SUPPLEMENTAL RETIREMENT/DEFERRED COMPENSATION PLAN. SHE RECEIVED A CONTRIBUTION OF $11,391 DURING THE YEAR. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| MEMBERS OF THE SOCIETY - FORM 990, PART VI, 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. |
| MEMBERS' POWER TO ELECT GOVERNING BODY - FORM 990, PART VI, 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. |
| MEMBERS' APPROVAL - FORM 990, PART VI, LINE 7B: | THE MEMBERS MUST APPROVE ANY AMENDMENTS TO THE SOCIETY'S BYLAWS. |
| REVIEW OF FORM 990 - FORM 990, PART VI, LINE 11B: | ALL FILINGS FOR THE OHIO SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS, 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 FINANCE) FOR THEIR REVIEW AND APPROVAL. THEN THE FORMS ARE POSTED TO THE EXECUTIVE BOARD WEB SITE FOR TWO WEEKS, WITH NOTIFICATION TO THE BOARD THAT THEY ARE POSTED AND WHEN THE EXPECTED FILING DATE IS. FOLLOWING THIS TWO-WEEK PERIOD, THE FORMS ARE REMOVED FROM THE SITE AND FILED WITH THE IRS. |
| MONITORING AND ENFORCEMENT OF CONFLICT POLICY - FORM 990,PART VI,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 TO VOTE ON THE MATTER. |
| COMPENSATION REVIEW AND APPROVAL - FORM 990, PART VI, LINE 15: | A COMMITTEE OF THE EXECUTIVE BOARD APPROVES THE COMPENSATION OF THE PRESIDENT. EACH BOARD MEMBER IS INDEPENDENT OF THE PRESIDENT. THE BOARD DOCUMENTS ITS DECISION IN THE MINUTES. |
| AVAILABILITY OF DOCUMENTS - FORM 990, PART VI, LINE 19: | THE SOCIETY MAKES ITS GOVERNING DOCUMENTS, FINANCIAL STATEMENTS, AND CONFLICT OF INTEREST POLICY AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (3 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|
| OHIO CPA FOUNDATION | ||||||||||
| 535 METRO PLACE SOUTH | DUBLIN | OH | 43017 | 316052485 | EDUCATION | OH | 501(C)(3) | 9 | NA | false |
| OHIO CPA PAC | ||||||||||
| 535 METRO PLACE SOUTH | DUBLIN | OH | 43017 | 311271118 | POLITICAL ACT | OH | 527 | N/A | NA | false |
| OHIO SOCOF CPAS CONCERNED CPAS NETWORK | ||||||||||
| 535 METRO PLACE SOUTH | DUBLIN | OH | 43017 | 260903339 | SOCIAL SVCS. | OH | 501(c)(3) | 7 | NA | false |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (true) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (true) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | Yes (true) | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (2 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| OHIO CPA PAC | ||
| R | $126,290 | FMV |
| OHIO CPA FOUNDATION | ||
| O | $366,000 | FMV |
Comments