2015-03-12T12:16:12-05:00 2014-04-30 MALONEY NOVOTNY LLC 1111 SUPERIOR AVENUE SUITE 700 CLEVELAND OH 44114 990 2013-05-01 314378053 OHIO SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS % JASON ELLIOTT OHIO 6147642727 535 METRO PLACE SOUTH Suite DUBLIN OH 43017 SCOTT WILEY PRESIDENT & CEO 6147642727 2015-03-04 true MATTHEW J MALONEY P00221873 6147642727 2013 2016-02-25 16:41:14Z SCOTT WILEY 535 METRO PLACE SOUTH DUBLIN OH 43017 10753131 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. 17 17 95 471 64430 -5399 0 0 9494864 9197273 201924 311042 175216 129300 9872004 9637615 0 0 0 0 5442419 4858769 0 0 0 4926291 4260654 10368710 9119423 -496706 518192 5150236 5724052 2620880 2625580 2529356 3098472 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 21,000 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 86 0 true 95 true true true false false false false false X 17 17 false false false 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 Robert Zunich CPA Chair of the Board 1.0 X X 0 0 0 Mark Van Benschoten CPA Chair - elect 1.0 X X 0 0 0 Brendan Fitzgerald CPA Past Chair 1.0 X X 0 0 0 Phillip Wilson CPA Vice Chair, Finance 1.0 X X 0 0 0 Teresa Haught CPA Director 1.0 X 0 0 0 Ron Antal CPA Director 1.0 X 0 0 0 Christopher Dean CPA Director 1.0 X 0 0 0 Glenn Roberts CPA Director 1.0 X 0 0 0 Robert Bosak CPA Director 1.0 X 0 0 0 Marie Brilymyer CPA Director 1.0 X 0 0 0 Kenneth Haffey CPA Director 1.0 X 0 0 0 Margaret Gilmore CPA Director 1.0 X 0 0 0 Kent Pummel CPA Director 1.0 X 0 0 0 William Chorba CPA Director 1.0 X 0 0 0 Kathleen Hoover CPA Director 1.0 X 0 0 0 John Venturella CPA Director 1.0 X 0 0 0 Kendra Smith CPA Director 1.0 X 0 0 0 Scott Wiley CAE President & CEO 60.0 X 278336 0 46057 Laura Hay CPA CAE Executive Vice President 50.0 X 175714 0 27465 Barbara Benton CAE VP - Governmental Affairs 50.0 X 179124 0 41274 Amy Johnson CAE VP - Communications 50.0 X 120344 0 15120 Christopher Jenkins CAE Chief Information Officer 50.0 X 138102 0 26270 891620 0 156186 5 false true false 0 0 MEMBERSHIP DUES 900099 4928426 4928426 CONTINUING PROFESSIONAL EDUCATION 900099 3457735 3457735 PUBLICATIONS 541800 178144 127729 50415 CPA PEER REVIEW FEES 900099 492850 492850 EXHIBIT FEES 900099 140118 140118 9197273 57843 57843 0 37355 37355 0 0 0 1368715 1115516 253199 253199 253199 0 0 0 WORKERS' COMPENSATION GROUP PLAN 524298 6790 6790 OTHER ADVERTISING 524298 7225 7225 OTHER REVENUE 900099 77930 77930 91945 9637615 9224788 64430 348397 0 0 0 0 1034633 0 2786803 155247 614366 267720 0 93844 32400 0 0 16708 0 0 35508 195720 285008 269215 217891 0 161796 38188 0 194361 29360 CONTINUING PROFESS.EDUC. 1562576 PRINTING & PUBLICATIONS 238584 GOVERNMENTAL AFFAIRS 107425 CPA PEER REVIEW PROGRAM 70887 711183 9119423 774 294688 0 0 0 0 50115 41087 0 0 0 0 0 0 0 0 146055 246832 4411227 3215396 1364040 1195831 3589252 3945614 0 0 0 0 0 0 0 0 5150236 5724052 593928 671546 0 0 811115 1101197 0 0 0 0 0 0 1007236 794897 0 0 208601 57940 2620880 2625580 X 2529356 3098472 0 0 0 0 2529356 3098472 5150236 5724052 518192 50924 X false true X true false 9132 9132 9132 false OHIO CPA PAC 535 METRO PLACE SOUTH DUBLIN OH 43017 311271118 96145 false false true 4928426 512189 10022 522211 587167 -64956 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 526472 103719 1149610 941400 208210 1738101 1231748 506353 717523 515776 201747 1195831 0 PENSION LIABILITY 57940 57940 9672000 50924 50924 9621076 16708 -169 16539 9637615 9103000 9103000 16708 -285 16423 9119423 OTHER CHANGES IN REVENUE - PART XI, LINE 4B: ADJUSTMENT TO FINANCIAL STATEMENT AMOUNTS, WHICH WERE ROUNDED TO THE NEAREST THOUSAND DOLLARS: ($169) OTHER CHANGES IN EXPENSES - PART XII, LINE 4B: ADJUSTMENT TO FINANCIAL STATEMENT AMOUNTS, WHICH WERE ROUNDED TO THE NEAREST THOUSAND DOLLARS: ($285) X true true X X X X X false true false Scott Wiley CAE President & CEO 245431 0 30000 0 2905 0 17880 0 28177 0 324393 0 0 0 Laura Hay CPA CAE Executive Vice President 155514 0 20000 0 200 0 14466 0 12999 0 203179 0 0 0 Barbara Benton CAE VP - Governmental Affairs 170981 0 7500 0 643 0 25991 0 15283 0 220398 0 0 0 Christopher Jenkins CAE Chief Information Officer 124902 0 13000 0 200 0 9012 0 17258 0 164372 0 0 0 BENEFITS PROVIDED TO OFFICERS AND KEY EMPLOYEES - PART I, LINE 1A: THE SOCIETY PAID DUES TO SOCIAL CLUBS ON BEHALF OF SCOTT WILEY AND BARBARA BENTON. THESE INDIVIDUALS USED THE CLUBS 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: FORM 990 IS REVIEWED BY THE VICE PRESIDENT OF FINANCE AND OPERATIONS, CHIEF EXECUTIVE OFFICER, EXECUTIVE VICE PRESIDENT, AND THE SOCIETY'S AUDIT COMMITTEE WITH THE ASSISTANCE OF THE OUTSIDE PUBLIC ACCOUNTING FIRM. 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 false false false false false false false false false false false true false true true false false true false OHIO CPA PAC R 148368 FMV OHIO CPA FOUNDATION L 129000 FMV