2013-03-15T08:53:25-05:00 2012-04-30 MALONEY NOVOTNY LLC 1111 SUPERIOR AVENUE SUITE 700 CLEVELAND OH 44114 990 2011-05-01 314378053 OHIO SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS % KENYA Y WATTS OHIO 6147642727 535 METRO PLACE SOUTH DUBLIN OH 43017 LAURA HAY 2013-03-12 true CHRISTOPHER B ANDERSON 2163630100 2011 2016-02-25 16:41:14Z J CLARKE PRICE 535 METRO PLACE SOUTH DUBLIN OH 43017 9987263 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 88 471 93045 0 0 0 9475808 9239240 106347 150625 115522 148782 9697677 9538647 0 0 0 0 4744379 4794328 0 0 0 4517994 4367043 9262373 9161371 435304 377276 5751129 6024816 3091781 3137389 2659348 2887427 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 false true 85 0 true 88 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 KENYA Y WATTS 6147642727 535 METRO PLACE SOUTH DUBLIN OH 43017 J MATTHEW YUSKEWICH CPA PFS 1.0 X ANDREA MEINARDI CPA 1.0 X WILLIAM CHORBA CPA 1.0 X ANNE HILL CPA 1.0 X PHILLIP WILSON CPA 1.0 X X GLENN ROBERTS CPA 1.0 X KEVIN RICE CFM CPA 1.0 X JIM GOTTFRIED CPA 1.0 X X BRENDAN FITZGERALD CPA 1.0 X TERESA HAUGHT CPA 1.0 X THEODORE JOHNSON CPA CFF 1.0 X RICHARD HEIDEBRINK CPA 1.0 X JAMES KESSLER 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 J CLARKE PRICE CAE 60.0 X 351548 0 72805 LAURA HAY CPA CAE 50.0 X 149461 0 24668 BARBARA BENTON CAE 50.0 X 146739 0 36579 CHRISTOPHER JENKINS CAE 50.0 X 120043 0 21613 767791 0 155665 4 false true false 0 0 MEMBERSHIP DUES 900099 4630601 4630601 CONTINUING PROFESSIONAL EDUCATION 900099 3462166 3462166 PUBLICATIONS 541800 372777 300353 72424 CPA PEER REVIEW FEES 900099 623551 623551 EXHIBIT FEES 900099 150145 150145 9239240 64049 64049 0 37742 37742 535192 448616 86576 86576 86576 0 0 0 WORKERS' COMPENSATION GROUP PLAN 524298 7460 7460 OTHER ADVERTISING 524298 13161 13161 OTHER REVENUE 900099 90419 90419 111040 9538647 9257235 93045 188367 0 0 0 0 845561 0 2737661 350814 580719 279573 0 43764 33050 0 0 20683 0 0 100757 216800 265728 255486 214249 0 96185 65671 0 137073 24710 CONTINUING PROFESS.EDUC. 1577274 PRINTING & PUBLICATIONS 513946 GOVERNMENTAL AFFAIRS 118571 CPA PEER REVIEW PROGRAM 122879 560217 9161371 500 500 305072 579005 0 0 66649 60846 0 0 0 0 0 0 0 0 449795 496888 4104164 2692101 1453802 1412063 3475311 3475514 0 0 0 0 0 0 0 0 5751129 6024816 998857 965381 0 0 1017855 1138531 0 0 0 0 0 0 1052247 1010515 0 0 22822 22962 3091781 3137389 X 2659348 2887427 0 0 0 0 2659348 2887427 5751129 6024816 X 377276 -149197 X false true true X false 19368 19368 19368 false OHIO CPA PAC 535 METRO PLACE SOUTH DUBLIN OH 43017 311271118 100026 false false true 4806605 563433 -2629 560804 528727 32077 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 494962 135229 1136054 815132 320922 1574615 966746 607869 587502 415261 172241 1412063 0 PENSION LIABILITY 22962 22962 9538647 9161371 377276 377276 9370000 -149197 -149197 9519197 20683 -1233 19450 9538647 9142000 9142000 20683 -1312 19371 9161371 OTHER CHANGES IN REVENUE, PART XIII, LINE 4B: ADJUSTMENT TO FINANCIAL STATEMENT AMOUNTS, WHICH WERE ROUNDED TO THE NEAREST THOUSAND DOLLARS: ($1,233) OTHER CHANGES IN EXPENSES, PART XIII, LINE 4B: ADJUSTMENT TO FINANCIAL STATEMENT AMOUNTS, WHICH WERE ROUNDED TO THE NEAREST THOUSAND DOLLARS: ($1,312) X true true X false true false J CLARKE PRICE CAE 351548 0 0 0 0 0 59720 0 13085 0 424353 0 0 0 LAURA HAY CPA CAE 149461 0 0 0 0 0 13242 0 11426 0 174129 0 0 0 BARBARA BENTON CAE 146739 0 0 0 0 0 23649 0 12930 0 183318 0 0 0 BENEFITS PROVIDED TO OFFICERS AND KEY EMPLOYEES, PART I, LINE 1A: THE SOCIETY PAYS DUES TO SOCIAL CLUBS ON BEHALF OF J. CLARKE PRICE AND BARBARA BENTON. THESE INDIVIDUALS USE THE CLUBS FOR BUSINESS PURPOSES 100% OF THE TIME. NO TAXABLE INCOME IS REPORTED FOR THESE BENEFITS. SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN, PART I, LINE 4B: J. CLARKE PRICE AND BARBARA BENTON ARE 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 $9,840 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 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. OTHER CHANGES IN NET ASSETS, FORM 990, PART XI, LINE 5: UNREALIZED LOSS ON INVESTMENTS: ($149,197). 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 K 99000 FMV OHIO CPA PAC Q 100026 FMV