2014-03-14T11:32:17-05:00 2013-04-30 MALONEY NOVOTNY LLC 1111 SUPERIOR AVENUE SUITE 700 CLEVELAND OH 44114 990 2012-05-01 314378053 OHIO SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS % JASON ELLIOTT OHIO 6147642727 535 METRO PLACE SOUTH Suite DUBLIN OH 43017 SCOTT WILEY 6147642727 2014-03-13 true CHRISTOPHER B ANDERSON 2163630100 2012 2015-11-30 17:44:51Z SCOTT WILEY 535 METRO PLACE SOUTH DUBLIN OH 43017 11094593 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 93 471 93592 0 0 0 9239240 9494864 150625 201924 148782 175216 9538647 9872004 0 0 0 0 4794328 5442419 0 0 0 4367043 4926291 9161371 10368710 377276 -496706 6024816 5150236 3137389 2620880 2887427 2529356 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 22,000 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 95 0 true 93 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 WILLIAM CHORBA CPA 1.0 X GLENN ROBERTS CPA 1.0 X JIM GOTTFRIED CPA 1.0 X BRENDAN FITZGERALD CPA 1.0 X X TERESA HAUGHT CPA 1.0 X RICHARD HEIDEBRINK CPA 1.0 X CRAIG MARSHALL CPA 1.0 X KENT PUMMEL CPA 1.0 X KENDRA SMITH CPA 1.0 X PAUL WEISINGER CPA 1.0 X ROBERT ZUNICH CPA 1.0 X PHILLIP WILSON CPA 1.0 X X RON ANTAL CPA 1.0 X CHRISTOPHER DEAN CPA 1.0 X KENNETH HAFFEY CPA 1.0 X KATHLEEN HOOVER CPA 1.0 X JAMES KEESLAR CPA 1.0 X SCOTT WILEY 60.0 X 0 0 0 LAURA HAY CPA CAE 50.0 X 167225 0 25402 J CLARKE PRICE 60.0 X 721489 0 40953 BARBARA BENTON CAE 50.0 X 172631 0 38023 CHRISTOPHER JENKINS CAE 50.0 X 133677 0 20410 AMY JOHNSON 50.0 X 117281 0 14264 1312303 0 139052 5 false true false 0 0 MEMBERSHIP DUES 900099 4935994 4935994 CONTINUING PROFESSIONAL EDUCATION 900099 3668665 3668665 PUBLICATIONS 541800 208335 135426 72909 CPA PEER REVIEW FEES 900099 529718 529718 EXHIBIT FEES 900099 152152 152152 9494864 59378 59378 0 34869 34869 0 0 0 1365135 1222589 142546 142546 142546 0 0 0 WORKERS' COMPENSATION GROUP PLAN 524298 8803 8803 OTHER ADVERTISING 524298 11880 11880 OTHER REVENUE 900099 119664 119664 140347 9872004 9541619 93592 236793 0 0 0 0 694405 0 2955202 922296 605060 265456 0 73142 30050 0 0 15400 0 0 55089 291346 283898 279972 235739 0 240997 42050 153870 171138 26205 CONTINUING PROFESS.EDUC. 1737901 PRINTING & PUBLICATIONS 424598 GOVERNMENTAL AFFAIRS 108767 CPA PEER REVIEW PROGRAM 70626 685503 10368710 500 774 579005 0 0 0 60846 50115 0 0 0 0 0 0 0 0 496888 146055 4305601 2941561 1412063 1364040 3475514 3589252 0 0 0 0 0 0 0 0 6024816 5150236 965381 593928 0 0 1138531 811115 0 0 0 0 0 0 1010515 1007236 0 0 22962 208601 3137389 2620880 X 2887427 2529356 0 0 0 0 2887427 2529356 6024816 5150236 -496706 138635 X false true X true false 12144 12144 12144 false OHIO CPA PAC 535 METRO PLACE SOUTH DUBLIN OH 43017 311271118 148368 false false true 4935995 520904 32077 552981 542959 10022 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 510717 119474 1143507 877699 265808 1691444 1098050 593394 664657 455095 209562 1364040 0 PENSION LIABILITY 208601 208601 9995000 138635 138635 9856365 15400 239 15639 9872004 10354000 10354000 15400 -690 14710 10368710 OTHER CHANGES IN REVENUE, PART XI, LINE 4B: ADJUSTMENT TO FINANCIAL STATEMENT AMOUNTS, WHICH WERE ROUNDED TO THE NEAREST THOUSAND DOLLARS: $239 OTHER CHANGES IN EXPENSES, PART XII, LINE 4B: ADJUSTMENT TO FINANCIAL STATEMENT AMOUNTS, WHICH WERE ROUNDED TO THE NEAREST THOUSAND DOLLARS: ($690) X X true true X false true false LAURA HAY CPA CAE 163686 0 3200 0 339 0 13560 0 11842 0 192627 0 0 0 BARBARA BENTON CAE 168769 0 3200 0 662 0 24579 0 13444 0 210654 0 0 0 CHRISTOPHER JENKINS CAE 130477 0 3200 0 0 0 8423 0 11987 0 154087 0 0 0 J CLARKE PRICE 394420 0 292769 0 34300 0 6375 0 34578 0 762442 0 160000 0 BENEFITS PROVIDED TO OFFICERS AND KEY EMPLOYEES, PART I, LINE 1A: THE SOCIETY PAID DUES TO SOCIAL CLUBS ON BEHALF OF J. CLARKE PRICE, 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. THE SOCIETY PROVIDED A TAX GROSS-UP OF $499 FOR J. CLARKE PRICE'S TAXABLE TRAVEL BENEFITS DURING 2012. SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN, PART I, LINE 4B: J. CLARKE PRICE AND BARBARA BENTON WERE PARTICIPANTS IN THE OHIO CPA SUPPLEMENTAL RETIREMENT/DEFERRED COMPENSATION PLAN. MR. PRICE RECEIVED A CONTRIBUTION OF $40,000, AND MS. BENTON RECEIVED A CONTRIBUTION OF $10,332 DURING THE YEAR. ADDITIONAL INFORMATION ABOUT COMPENSATION FOR MR. PRICE, PART II: THE COMPENSATION FOR MR. PRICE FOR CALENDAR YEAR 2012 IS COMPRISED OF THE FOLLOWING: COLUMN B(i): BASE COMPENSATION OF $394,420; COLUMN B(ii): PAYMENT FROM DEFERRED COMPENSATION PLAN OF $277,270; TRAVEL BONUS OF $15,499 INCLUDING TAX GROSS-UP; COLUMN B(iii): PAYMENT OF ACCRUED VACATION OF $30,744; TAXABLE FRINGE BENEFITS INCLUDING CAR OF $3,556. THE SOCIETY'S BOARD HAD APPROVED THE ESTABLISHMENT OF A SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN FOR MR. PRICE WHICH CONSISTED OF 5 ANNUAL PAYMENTS OF $40,000 (FOR A TOTAL OF $200,000) BEGINNING IN 2008. THE PAYMENT OF $277,270 ALSO INCLUDED EARNINGS FROM THE CONTRIBUTIONS. THE FINAL CONTRIBUTION OF $40,000 TO THE PLAN IS INCLUDED IN COLUMN B(II) AS PART OF REPORTABLE COMPENSATION SINCE IT WAS PAID OUT IN THE SAME YEAR. SINCE THE SOCIETY'S FORMS 990 FOR THE LAST FOUR YEARS INCLUDED $40,000 OF CONTRIBUTIONS TO THE PLAN EACH YEAR FOR MR. PRICE, WE HAVE SHOWN $160,000 IN COLUMN F AS COMPENSATION REPORTED ON PRIOR FORMS 990. MR. PRICE'S COMPENSATION AND PARTICIPATION IN THE DEFERRED COMPENSATION PLAN WERE DETERMINED BY MEMBERS OF THE BOARD WHO WERE INDEPENDENT OF MR. PRICE. 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 CONTROLLER, CHIEF EXECUTIVE OFFICER, CHIEF OPERATING OFFICER, 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. ADDITIONAL INFORMATION ABOUT COMPENSATION, PART VII: SCOTT WILEY, THE PRESIDENT AND CHIEF EXECUTIVE OFFICER, BEGAN HIS EMPLOYMENT IN JANUARY OF 2013. AS SUCH, HE DID NOT RECEIVE FORM W-2 FOR 2012 BECAUSE HE HAD EARNED NO WAGES WITHIN CALENDAR YEAR 2012. FORM 990 COMPENSATION REPORTING FOR PART VII AND SCHEDULE J IS BASED ON FORMS W-2 FOR 2012 SINCE THE SOCIETY'S TAX YEAR BEGAN IN 2012. THUS, ALTHOUGH MR. WILEY WAS EMPLOYED WITHIN THE FISCAL YEAR COVERED BY FORM 990, WE HAVE SHOWN NO COMPENSATION IN PART VII OR ON SCHEDULE J BECAUSE HE DID NOT RECEIVE A 2012 FORM W-2 FROM THE SOCIETY. 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 true false true true false false true false OHIO CPA FOUNDATION L 83000 FMV OHIO CPA PAC R 148368 FMV