OHIO SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS: Form 990, tax year 2010
View the entire original 990 at ProPublica ↗
- Organization
- OHIO SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS (EIN 31-4378053)
- Tax period
- 2010-05-01 to 2011-04-30
- Filed
- 2012-03-13
- IRS object ID
- 201230739349300423
- Schema version
- 2010v3.7
- 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) |
|---|---|---|
| Timestamp | 2012-03-13T11:29:41-04:00 | Timestamp |
| Tax Period End Date | 2011-04-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MALONEY NOVOTNY LLC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1111 SUPERIOR AVENUE SUITE 700 | AddressLine1 |
| City | CLEVELAND | City |
| State | OH | State |
| ZIP Code | 44114 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2010-05-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 314378053 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | OHIO SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | OHIO | NameControl |
| Phone | 6147642727 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 535 METRO PLACE SOUTH | AddressLine1 |
| City | DUBLIN | City |
| State | OH | State |
| ZIP Code | 43017 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | J CLARKE PRICE | Name |
| Title | PRESIDENT & CEO | Title |
| Date Signed | 2012-03-12 | DateSigned |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | CHRISTOPHER B ANDERSON | Name |
| Phone | 2163630100 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2010 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | J CLARKE PRICE | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 535 METRO PLACE SOUTH | AddressLine1 |
| City | DUBLIN | City |
| State | OH | State |
| ZIP Code | 43017 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 11180302 | GrossReceipts |
| Group Return For Affiliates | false | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | WWW.OHIOSPCA.COM | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1903 | YearFormation |
| State Legal Domicile | OH | StateLegalDomicile |
| Activity Or Mission Description | THE SOCIETY REPRESENTS THE INTEREST OF ITS CERTIFIED PUBLIC ACCOUNTANT MEMBERS AND SUPPORTS THEM IN FULFILLING THEIR RESPONSIBILITY TO SERVE THE PUBLIC INTEREST. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 17 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 17 | NbrIndependentVotingMembers |
| Total Nbr Employees | 84 | TotalNbrEmployees |
| Total Nbr Volunteers | 505 | TotalNbrVolunteers |
| Total Gross UBI | 99861 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | -9919 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 0 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 0 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 9303109 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 9475808 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 106970 | InvestmentIncomePriorYear |
| Investment Income Current Year | 106347 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 124977 | OtherRevenuePriorYear |
| Other Revenue Current Year | 115522 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 9535056 | TotalRevenuePriorYear |
| Total Revenue Current Year | 9697677 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 4770342 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 4744379 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 4367763 | OtherExpensePriorYear |
| Other Expenses Current Year | 4517994 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 9138105 | TotalExpensesPriorYear |
| Total Expenses Current Year | 9262373 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 396951 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 435304 | RevenuesLessExpensesCY |
| Total Assets BOY | 5015010 | TotalAssetsBOY |
| Total Assets EOY | 5751129 | TotalAssetsEOY |
| Total Liabilities BOY | 2993714 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 3091781 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 2021296 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 2659348 | NetAssetsOrFundBalancesEOY |
| Mission Description | 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. | MissionDescription |
| Significant New Program Services | false | SignificantNewProgramServices |
| Significant Change | false | SignificantChange |
| Description | CONTINUING PROFESSIONAL EDUCATION PROGRAM PROVIDES TRAINING TO ASSIST MEMBERS IN DEVELOPING AND MAINTAINING PROFESSIONAL COMPETENCE. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | PEER REVIEW PROGRAM MONITORS PROFESSIONAL PERFORMANCE TO ASSIST MEMBERS IN PROVIDING QUALITY PROFESSIONAL SERVICES TO THE PUBLIC. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | 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. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Described In501 C3 | false | DescribedIn501C3 |
| Schedule B Required | false | ScheduleBRequired |
| Political Activities | true | PoliticalActivities |
| Subject To Proxy Tax | true | SubjectToProxyTax |
| Donor Advised Funds | false | DonorAdvisedFunds |
| Conservation Easements | false | ConservationEasements |
| Collections Of Art | false | CollectionsOfArt |
| Credit Counseling | false | CreditCounseling |
| Term Or Permanent Endowments | false | TermOrPermanentEndowments |
| Report Land Bldg Equip | true | ReportLandBldgEquip |
| Report Invest Oth Securities | false | ReportInvestOthSecurities |
| Report Prog Rel Invest | false | ReportProgRelInvest |
| Report Other Assets | false | ReportOtherAssets |
| Report Other Liabilities | true | ReportOtherLiabilities |
| Report Fin48 Footnote | false | ReportFin48Footnote |
| Independent Audit Financial Stmt | false | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | true | ConsolidatedAuditFinancialStmt |
| School | false | School |
| Foreign Office | false | ForeignOffice |
| Foreign Activities | false | ForeignActivities |
| More Than5000 K To Organizations | false | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividuals |
| Professional Fundraising | false | ProfessionalFundraising |
| Fundraising Activities | false | FundraisingActivities |
| Gaming | false | Gaming |
| Hospital | false | Hospital |
| Grants To Organizations | false | GrantsToOrganizations |
| Grants To Individuals | false | GrantsToIndividuals |
| Schedule J Required | true | ScheduleJRequired |
| Tax Exempt Bonds | false | TaxExemptBonds |
| Loan To Officer Or DQP | false | LoanToOfficerOrDQP |
| Grant To Related Person | false | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | false | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | false | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | false | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | false | DeductibleNonCashContributions |
| Deductible Contributions Of Art | false | DeductibleContributionsOfArt |
| Terminated | false | Terminated |
| Partial Liquidation | false | PartialLiquidation |
| Disregarded Entity | false | DisregardedEntity |
| Related Entity | true | RelatedEntity |
| Related Org Controlled Entity | false | RelatedOrgControlledEntity |
| Transaction Related Entity | false | TransactionRelatedEntity |
| Activities Conducted Partnership | false | ActivitiesConductedPartnership |
| Schedule O Required | true | ScheduleORequired |
| Number Forms Transmitted With1096 | 88 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | true | ComplianceWithBackupWitholding |
| Number Of Employees | 84 | NumberOfEmployees |
| Employment Tax Returns Filed | true | EmploymentTaxReturnsFiled |
| Unrelated Business Income | true | UnrelatedBusinessIncome |
| Form990-T Filed | true | Form990-TFiled |
| Foreign Financial Account | false | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTrans |
| Taxable Party Notification | false | TaxablePartyNotification |
| Non Deductible Contributions | false | NonDeductibleContributions |
| Indoor Tanning Services | false | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 17 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 17 | NumberIndependentVotingMembers |
| Family Or Business Relationship | false | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | false | DelegationOfManagementDuties |
| Changes To Organizing Docs | false | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuse |
| Members Or Stockholders | true | MembersOrStockholders |
| Election Of Board Members | true | ElectionOfBoardMembers |
| Decisions Subject To Approval | true | DecisionsSubjectToApproval |
| Minutes Of Governing Body | true | MinutesOfGoverningBody |
| Minutes Of Committees | true | MinutesOfCommittees |
| Officer Mailing Address | false | OfficerMailingAddress |
| Local Chapters | false | LocalChapters |
| Form990 Provided To Governing Body | true | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | true | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | true | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | true | RegularMonitoringEnforcement |
| Whistleblower Policy | true | WhistleblowerPolicy |
| Document Retention Policy | true | DocumentRetentionPolicy |
| Compensation Process CEO | true | CompensationProcessCEO |
| Compensation Process Other | false | CompensationProcessOther |
| Investment In Joint Venture | false | InvestmentInJointVenture |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | KENYA Y WATTS | NamePerson |
| Telephone Number | 6147642727 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 535 METRO PLACE SOUTH | AddressLine1 |
| City | DUBLIN | City |
| State | OH | State |
| ZIP Code | 43017 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (23 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer | Highest Compensated EmployeeHighestCompensatedEmployee | FormerFormer |
|---|---|---|---|---|---|---|---|---|
| J MATTHEW YUSKEWICH CPA PFS | ||||||||
| PAST CHAIR | 1.0 | X | 0 | 0 | 0 | |||
| PETER A MARGARITIS CPA | ||||||||
| CHAIR | 1.0 | X | 0 | 0 | 0 | X | ||
| ANDREA MEINARDI CPA | ||||||||
| DIRECTOR | 1.0 | X | 0 | 0 | 0 | |||
| BRIAN D MARITA CPA | ||||||||
| VICE CHAIR, FINANCE | 1.0 | X | 0 | 0 | 0 | X | ||
| KRISTINE G DEVINE CPA | ||||||||
| DIRECTOR | 1.0 | X | 0 | 0 | 0 | |||
| WALTER J ECKERT CPA CVA | ||||||||
| DIRECTOR | 1.0 | X | 0 | 0 | 0 | |||
| WILLIAM CHORBA CPA | ||||||||
| DIRECTOR | 1.0 | X | 0 | 0 | 0 | |||
| CHRISTOPHER D FLAIG CPA MBA | ||||||||
| DIRECTOR | 1.0 | X | 0 | 0 | 0 | |||
| ANNE HILL CPA | ||||||||
| DIRECTOR | 1.0 | X | 0 | 0 | 0 | |||
| PHILLIP WILSON CPA | ||||||||
| DIRECTOR | 1.0 | X | 0 | 0 | 0 | |||
| ANNETTE J RADER CPA | ||||||||
| DIRECTOR | 1.0 | X | 0 | 0 | 0 | |||
| DANIEL M SPILMAN CPA ABV CFF | ||||||||
| DIRECTOR | 1.0 | X | 0 | 0 | 0 | |||
| GLENN ROBERTS CPA | ||||||||
| DIRECTOR | 1.0 | X | 0 | 0 | 0 | |||
| KEVIN RICE CFM CPA | ||||||||
| DIRECTOR | 1.0 | X | 0 | 0 | 0 | |||
| ELIZABETH A FREY CPA | ||||||||
| DIRECTOR | 1.0 | X | 0 | 0 | 0 | |||
| JIM GOTTFRIED CPA | ||||||||
| CHAIR ELECT | 1.0 | X | 0 | 0 | 0 | |||
| THEODORE JOHNSON CPA CFF | ||||||||
| DIRECTOR | 1.0 | X | 0 | 0 | 0 | |||
| J CLARKE PRICE CAE | ||||||||
| PRESIDENT & CEO | 60.0 | 373548 | 0 | 81854 | X | |||
| LAURA HAY CPA CAE | ||||||||
| CHEIF OPERATING OFFICER | 50.0 | 159209 | 0 | 25635 | X | |||
| BARBARA BENTON CAE | ||||||||
| VP - GOVERNMENTAL AFFIARS | 50.0 | 163239 | 0 | 36886 | X | |||
| CHRISTOPHER JENKINS CAE | ||||||||
| CHIEF TECHNOLOGY STRATEGIST | 50.0 | 127920 | 0 | 25035 | X | |||
| BOYD SEARCH CAE | ||||||||
| VP - EDUCATION & TRAINING | 50.0 | 124231 | 0 | 26968 | X | |||
| KIMBERLY SCHER | ||||||||
| VP - COMMUNICATIONS | 50.0 | 141084 | 0 | 12495 | X | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 1089231 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 208873 | TotalOtherCompensation |
| Number Individuals GT100 K | 6 | NumberIndividualsGT100K |
| Formers Listed | true | FormersListed |
| Total Comp GT150 K | true | TotalCompGT150K |
| Compensation From Other Sources | false | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
| Total Contributions | 0 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (5 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome | Unrelated Business RevenueUnrelatedBusinessRevenue |
|---|---|---|---|---|
| MEMBERSHIP DUES | 900099 | 4704540 | 4704540 | |
| CONTINUING PROFESSIONAL EDUCATION | 900099 | 3530446 | 3530446 | |
| PUBLICATIONS | 541800 | 567426 | 491125 | 76301 |
| CPA PEER REVIEW FEES | 900099 | 502359 | 502359 | |
| EXHIBIT FEES | 900099 | 171037 | 171037 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 9475808 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 63657 | TotalRevenueColumn |
| Exclusion | $63,657 | ExclusionAmount |
Income From Invest Bond Proceeds IncomeFromInvestBondProceeds
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Royalties Revenue RoyaltiesRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 40236 | TotalRevenueColumn |
| Exclusion | $40,236 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 1525315 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 1482625 | Securities |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 42690 | Securities |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 42690 | TotalRevenueColumn |
| Exclusion | $42,690 | ExclusionAmount |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Income From Gaming NetIncomeFromGaming
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Income Or Loss NetIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Other Revenue Misc OtherRevenueMisc (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Unrelated Business RevenueUnrelatedBusinessRevenue | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|---|
| WORKERS' COMPENSATION GROUP PLAN | 524298 | 8605 | 8605 | |
| OTHER ADVERTISING | 524298 | 14955 | 14955 | |
| OTHER REVENUE | 900099 | 51726 | 51726 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 75286 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 9697677 | TotalRevenueColumn |
| Related Or Exempt Function Income | 9451233 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 99861 | UnrelatedBusinessRevenue |
| Exclusion | $146,583 | ExclusionAmount |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Foreign Grants ForeignGrants
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Benefits To Members BenefitsToMembers
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 640246 | Total |
Comp Disqual Persons CompDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3010146 | Total |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 246719 | Total |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 577754 | Total |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 269514 | Total |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 45432 | Total |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 25125 | Total |
Fees For Services Lobbying FeesForServicesLobbying
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 50802 | Total |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 271904 | Total |
Royalties Royalties
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 395599 | Total |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 270494 | Total |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 249519 | Total |
Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 106336 | Total |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 71817 | Total |
Payments To Affiliates PaymentsToAffiliates
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 118091 | Total |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 19295 | Total |
Other Expenses OtherExpenses (5 entries)
| DescriptionDescription | TotalTotal |
|---|---|
| CONTINUING PROFESS.EDUC. | 1876694 |
| PRINTING & PUBLICATIONS | 465812 |
| GOVERNMENTAL AFFAIRS | 109814 |
| CPA PEER REVIEW PROGRAM | 78968 |
| TELEPHONE | 104914 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 257378 | Total |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 9262373 | Total |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 500 | BOY |
| EOY | 500 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 305072 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 80416 | BOY |
| EOY | 66649 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 370706 | BOY |
| EOY | 449795 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 3929649 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 2475847 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1501304 | BOY |
| EOY | 1453802 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3062084 | BOY |
| EOY | 3475311 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5015010 | BOY |
| EOY | 5751129 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 845711 | BOY |
| EOY | 998857 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 776813 | BOY |
| EOY | 1017855 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1090352 | BOY |
| EOY | 1052247 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 280838 | BOY |
| EOY | 22822 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2993714 | BOY |
| EOY | 3091781 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2021296 | BOY |
| EOY | 2659348 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2021296 | BOY |
| EOY | 2659348 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5015010 | BOY |
| EOY | 5751129 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 435304 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 202748 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | false | AccountantCompileOrReview |
| FS Audited | true | FSAudited |
| Audit Committee | true | AuditCommittee |
| Financial Statement Consolidated | X | FinancialStatementConsolidated |
| Federal Grant Audit Required | false | FederalGrantAuditRequired |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Political Expenditures | 9961 | PoliticalExpenditures |
| Amt Expended For527 Activities | 9961 | AmtExpendedFor527Activities |
| Amt Of Internal Funds Contributed | 0 | AmtOfInternalFundsContributed |
| Total Exmpt Function Expenditures | 9961 | TotalExmptFunctionExpenditures |
| Form1120 Pol Filed | false | Form1120PolFiled |
Sec527 Pol Orgs Sec527PolOrgs
Name Of527 Organization NameOf527Organization
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | OHIO CPA PAC | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 535 METRO PLACE SOUTH | AddressLine1 |
| City | DUBLIN | City |
| State | OH | State |
| ZIP Code | 43017 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 311271118 | EIN |
| Amt Pd From Internal Funds | 0 | AmtPdFromInternalFunds |
| Amt Of Contribs Recd Delivered | 121999 | AmtOfContribsRecdDelivered |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grassroots Lobbying | TotalGrassrootsLobbying | |
| Total Direct Lobbying | TotalDirectLobbying | |
| Total Lobbying Expenditures | TotalLobbyingExpenditures | |
| Other Exempt Purpose Expenditures | OtherExemptPurposeExpenditures | |
| Total Exempt Purpose Expenditures | TotalExemptPurposeExpenditures | |
| Lobbying Nontaxable | LobbyingNontaxableAmount | |
| Grassroots Nontaxable | GrassrootsNontaxableAmount | |
| Tot Lobbying Grassroot Minus Non Tx | TotLobbyingGrassrootMinusNonTx | |
| Tot Lobby Expend Mns Lobbying Nontx | TotLobbyExpendMnsLobbyingNontx | |
| Substantially All Dues Nondeduct | false | SubstantiallyAllDuesNondeduct |
| Only In House Lobbying | false | OnlyInHouseLobbying |
| Agree To Carryover Prior Year | true | AgreeToCarryoverPriorYear |
| Dues Assessments | 4888548 | DuesAssessments |
| Non Ded Lobby Political Current | 533099 | NonDedLobbyPoliticalCurrent |
| Non Ded Lobby Political Carryover | 2012 | NonDedLobbyPoliticalCarryover |
| Non Ded Lobby Political Total | 535111 | NonDedLobbyPoliticalTotal |
| Aggr Amt Reported In Dues Notices | 537740 | AggrAmtReportedInDuesNotices |
| Amount To Be Carried Over | -2629 | AmountToBeCarriedOver |
Form990 Schedule C Part IV Form990ScheduleCPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | POLITICAL CAMPAIGN ACTIVITIES, | Identifier |
| Return Reference | PART I-A, LINE 1: | ReturnReference |
| Explanation | THE SOCIETY PUBLISHES AN ENDORSEMENT GUIDE TO INFORM MEMBERS OF CANDIDATES WHO SUPPORT CONCERNS OF CERTIFIED PUBLIC ACCOUNTANTS AND THE BUSINESS COMMUNITY. | Explanation |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Art Public Exhibition Amts | ArtPublicExhibitionAmts | |
| Held Works Of Art Amts | HeldWorksOfArtAmts |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 175802 | OtherCostOrOtherBasis |
| Book Value | 175802 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 630191 | OtherCostOrOtherBasis |
| Depreciation | 479207 | Depreciation |
| Book Value | 150984 | BookValue |
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1136054 | OtherCostOrOtherBasis |
| Depreciation | 751707 | Depreciation |
| Book Value | 384347 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1401784 | OtherCostOrOtherBasis |
| Depreciation | 860127 | Depreciation |
| Book Value | 541657 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 585818 | OtherCostOrOtherBasis |
| Depreciation | 384806 | Depreciation |
| Book Value | 201012 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 1453802 | TotalOfBookValueLandBuildings |
| Federal Income Tax Liability | 0 | FederalIncomeTaxLiability |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | PENSION LIABILITY | Description |
| Amount | $22,822 | Amount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 22822 | TotalOfAmounts |
| Total Revenue | 9697677 | TotalRevenue |
| Total Expenses | 9262373 | TotalExpenses |
| Excess Or Deficit For Year | 435304 | ExcessOrDeficitForYear |
| Net Unrealized GL On Investments | 202748 | NetUnrealizedGLOnInvestments |
| Total Adjustments | 202748 | TotalAdjustments |
| Excess Or Deficit Per FS | 638052 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 9900000 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 202748 | NetUnrealizedGainsInvestments |
| Revenue Not Rptd F990 | 202748 | RevenueNotRptdF990 |
| Revenue Subtotal | 9697252 | RevenueSubtotal |
| Other Revenues Not Included | 425 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 425 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 9697677 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 9263000 | TotExpensesEtcAuditedFinclStmt |
| Expenses Subtotal | 9263000 | ExpensesSubtotal |
| Other Expenses Not Included | -627 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | -627 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 9262373 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| OTHER CHANGES IN REVENUE, | PART XIII, LINE 4B: | ADJUSTMENT TO FINANCIAL STATEMENT AMOUNTS, WHICH WERE ROUNDED TO THE NEAREST THOUSAND DOLLARS: $425 |
| OTHER CHANGES IN EXPENSES, | PART XIII, LINE 4B: | ADJUSTMENT TO FINANCIAL STATEMENT AMOUNTS, WHICH WERE ROUNDED TO THE NEAREST THOUSAND DOLLARS: ($627) |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Club Dues Or Fees | X | ClubDuesOrFees |
| Written Policy Re T And E Expenses | true | WrittenPolicyReTAndEExpenses |
| Substantiation Required | true | SubstantiationRequired |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | true | SeverancePayment |
| Supplemental Nonqual Retire Plan | true | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | false | EquityBasedCompArrangement |
Form990 Schedule J Part II Form990ScheduleJPartII (6 entries)
| Base Compensation Filing OrgBaseCompensationFilingOrg | Comp Based On Related OrgsCompBasedOnRelatedOrgs | Bonus Filing OrgBonusFilingOrg | Bonus Related OrgsBonusRelatedOrgs | Other Compensation Filing OrgOtherCompensationFilingOrg | Other Compensation Related OrgsOtherCompensationRelatedOrgs | Deferred Comp Filing OrgDeferredCompFilingOrg | Deferred Comp Related OrgsDeferredCompRelatedOrgs | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg | Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs | Total Compensation Filing OrgTotalCompensationFilingOrg | Total Compensation Related OrgsTotalCompensationRelatedOrgs | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg | Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| J CLARKE PRICE CAE | |||||||||||||
| 373548 | 0 | 0 | 0 | 0 | 0 | 67100 | 0 | 14754 | 0 | 455402 | 0 | 0 | 0 |
| LAURA HAY CPA CAE | |||||||||||||
| 159209 | 0 | 0 | 0 | 0 | 0 | 13091 | 0 | 12544 | 0 | 184844 | 0 | 0 | 0 |
| BARBARA BENTON CAE | |||||||||||||
| 163239 | 0 | 0 | 0 | 0 | 0 | 22725 | 0 | 14161 | 0 | 200125 | 0 | 0 | 0 |
| BOYD SEARCH CAE | |||||||||||||
| 124231 | 0 | 0 | 0 | 0 | 0 | 9881 | 0 | 17087 | 0 | 151199 | 0 | 0 | 0 |
| CHRISTOPHER JENKINS CAE | |||||||||||||
| 127920 | 0 | 0 | 0 | 0 | 0 | 7948 | 0 | 17087 | 0 | 152955 | 0 | 0 | 0 |
| KIMBERLY SCHER | |||||||||||||
| 141084 | 0 | 0 | 0 | 0 | 0 | 10700 | 0 | 1795 | 0 | 153579 | 0 | 0 | 0 |
Form990 Schedule J Part III Form990ScheduleJPartIII (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| 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 $9,371 DURING THE YEAR. |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (8 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| 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 GAIN ON INVESTMENTS: $202,748 |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII (2 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivities | Legal Domicile StateLegalDomicileState | Exempt Code SectionExemptCodeSection | Public Charity StatusPublicCharityStatus | Business Name Line1DirectControllingEntityName/BusinessNameLine1 |
|---|---|---|---|---|---|---|---|---|---|
| OHIO CPA FOUNDATION | |||||||||
| 535 METRO PLACE SOUTH | DUBLIN | OH | 43017 | 316052485 | EDUCATION | OH | 501(c)(3) | 9 | NA |
| OHIO CPA PAC | |||||||||
| 535 METRO PLACE SOUTH | DUBLIN | OH | 43017 | 311271118 | POLITICAL ACT | OH | 527 | N/A | NA |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | false | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | false | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | false | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | false | LoansOrGuaranteesFromOtherOrg |
| Sale Of Assets To Other Org | false | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | false | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | false | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | false | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | false | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | true | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | false | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | true | SharingOfFacilities |
| Sharing Of Paid Employees | true | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | true | OtherTransferToOtherOrg |
| Other Transfer From Other Org | false | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable (2 entries)
| Transaction TypeTransactionType | Amount InvolvedAmountInvolved |
|---|---|
| OHIO CPA FOUNDATION | |
| K | 151000 |
| OHIO CPA PAC | |
| Q | 121999 |
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