2016-02-05T09:38:45-06:00 2015-04-30 MALONEY NOVOTNY LLC 1111 SUPERIOR AVENUE SUITE 700 CLEVELAND OH 44114 990 2014-05-01 314378053 OHIO SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS % JASON ELLIOTT OHIO 6147642727 535 METRO PLACE SOUTH DUBLIN OH 43017 SCOTT WILEY PRESIDENT & CEO 6147642727 2016-02-02 true CHRISTOPHER B ANDERSON P00226559 2163630100 2014 2016-08-17 19:52:53Z SCOTT WILEY 535 METRO PLACE SOUTH DUBLIN OH 43017 11073339 false X WWW.OHIOSCPA.COM X 1903 OH THE SOCIETY REPRESENTS THE INTERESTS OF ITS CERTIFIED PUBLIC ACCOUNTANT MEMBERS AND SUPPORTS THEM IN FULFILLING THEIR RESPONSIBILITY TO SERVE THE PUBLIC INTEREST. 16 16 88 691 66482 9332 0 0 9197273 9020689 311042 207962 129300 296994 9637615 9525645 0 0 0 0 4858769 5431762 0 0 0 4260654 3981329 9119423 9413091 518192 112554 5724052 5936768 2625580 2692608 3098472 3244160 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. false false 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 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. false false true true false false false false false true false false false true false false true false false false false false false false false false false false true false false false false false false false false false false false true false false true 77 0 true 88 true true true false false false false false X 16 16 false false true false true true true true true false false true true true true true true true false false X JASON ELLIOTT 6147642727 535 METRO PLACE SOUTH DUBLIN OH 43017 Mark Van Benschoten CPA Chair 1.0 0.0 X X 0 0 0 Thomas Zaino CPA Chair-Elect 1.0 0.0 X X 0 0 0 Robert Zunich CPA Past Chair 1.0 0.0 X X 0 0 0 Robert Bosak CPA Vice Chair, Finance 1.0 0.0 X X 0 0 0 Marie Brilmyer CPA Director 1.0 0.0 X 0 0 0 Teresa Haught CPA Director 1.0 0.0 X 0 0 0 Kent Pummel CPA Director 1.0 0.0 X 0 0 0 Kendra Smith CPA Director 1.0 0.0 X 0 0 0 John Venturella CPA Director 1.0 0.0 X 0 0 0 Summer Cogar CPA Director 1.0 0.0 X 0 0 0 Paul Etzler CPA Director 1.0 0.0 X 0 0 0 Timothy Michaels CPA Director 1.0 0.0 X 0 0 0 Sandra Richtermeyer CPA Director 1.0 0.0 X 0 0 0 Eileen Sass CPA Director 1.0 0.0 X 0 0 0 Owen Wyss CPA Director 1.0 0.0 X 0 0 0 Kathy Hoover CPA Director 1.0 0.0 X 0 0 0 Scott Wiley CAE President & CEO 60.0 1.0 X 281144 0 46790 Laura Hay CPA CAE EXECUTIVE VICE PRESIDENT 50.0 0.0 X 198863 0 29736 Barbara Benton CAE VP Governmental Affaris 50.0 0.0 X 190067 0 42602 Jason Elliott CPA VP Finance & Operations 50.0 0.0 X 121471 0 26401 Christopher Jenkins CAE VP Information Technology 50.0 0.0 X 151736 0 28542 Amy Bonacuse CAE VP Communications 50.0 0.0 X 139279 0 16776 1082560 0 190847 6 false true false SURGENT MCCOY CPE LLC 237 LANCASTER AVENUE DEVON PA 19333 EDUC.SERVICES 139145 1 0 MEMBERSHIP DUES 900099 4862664 4862664 CONTINUING PROFESSIONAL EDUCATION 900099 3149189 3149189 PUBLICATIONS 541800 195794 140726 55068 CPA PEER REVIEW FEES 900099 694243 694243 EXHIBIT FEES 900099 118799 118799 9020689 87984 87984 0 40863 40863 0 0 0 1667672 1547694 119978 119978 119978 0 0 0 WORKERS' COMPENSATION GROUP PLAN 524298 5962 5962 OTHER ADVERTISING 524298 5452 5452 OTHER REVENUE 900099 244717 244717 256131 9525645 9210338 66482 248825 0 0 0 0 480007 0 3162079 826529 694437 268710 0 64687 37594 0 0 18292 0 0 32557 309834 242074 258814 201870 0 216146 33984 0 194278 31990 CONTINUING PROFESS.EDUC. 1444918 PRINTING & PUBLICATIONS 370194 GOVERNMENTAL AFFAIRS 105708 CPA PEER REVIEW PROGRAM 118844 299545 9413091 294688 469841 0 0 0 0 41087 60474 0 0 0 0 0 0 0 0 246832 261069 4456850 3490367 1195831 966483 3945614 4178901 0 0 0 0 0 0 0 0 5724052 5936768 671546 680805 0 0 1101197 784444 0 0 0 0 0 0 794897 680364 0 0 57940 546995 2625580 2692608 X 3098472 3244160 0 0 0 0 3098472 3244160 5724052 5936768 112554 33134 X false true X true false 6428 6428 6428 false OHIO CPA PAC 535 METRO PLACE SOUTH DUBLIN OH 43017 311271118 219080 false false true 4862664 522823 -64956 457867 534893 -77026 POLITICAL CAMPAIGN ACTIVITIES - 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. 175802 175802 630191 542227 87964 1171928 1006339 165589 1740415 1364934 375481 738514 576867 161647 966483 0 PENSION LIABILITY 546995 546995 9540000 33134 33134 9506866 18292 487 18779 9525645 9395000 9395000 18292 -201 18091 9413091 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) X true true X false true false Scott Wiley CAE President & CEO 241144 0 40000 0 0 0 25990 0 20800 0 327934 0 0 0 Laura Hay CPA CAE EXECUTIVE VICE PRESIDENT 178863 0 20000 0 0 0 13622 0 16114 0 228599 0 0 0 Barbara Benton CAE VP Governmental Affaris 182567 0 7500 0 0 0 27156 0 15446 0 232669 0 0 0 Christopher Jenkins CAE VP Information Technology 141736 0 10000 0 0 0 19200 0 9342 0 180278 0 0 0 Amy Bonacuse CAE VP Communications 129279 0 10000 0 0 0 8372 0 8404 0 156055 0 0 0 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. 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. 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 false false false false false false false false false false false false false true true false false true false OHIO CPA PAC R 126290 FMV OHIO CPA FOUNDATION O 366000 FMV