2011-03-14T15:08:28-05:00 2010-04-30 MALONEY NOVOTNY LLC 1111 SUPERIOR AVENUE SUITE 700 CLEVELAND OH 44114 990 2009-05-01 314378053 OHIO SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS OHIO 6147642727 535 METRO PLACE SOUTH DUBLIN OH 43017 J CLARKE PRICE 2011-03-14 CHRISTOPHER B ANDERSON 2163630100 2009 2016-02-24 21:20:13Z J CLARKE PRICE 535 METRO PLACE SOUTH DUBLIN OH 43017 11187353 false X WWW.OHIOSCPA.COM X 1903 OH THE SOCIETY REPRESENTS THE INTEREST OF ITS CERTIFIED PUBLIC ACCOUNTANT MEMBERS AND SUPPORTS THEM IN FULFILLING THEIR RESPONSIBILITY TO SERVE THE PUBLIC INTEREST. 17 17 85 489 124829 -18538 0 0 9365905 9303109 -63043 106970 159290 124977 9462152 9535056 0 0 0 0 4478619 4770342 0 0 0 4321495 4367763 8800114 9138105 662038 396951 4500220 5015010 3295186 2993714 1205034 2021296 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 COURSES 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 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 88 0 true 85 true true true false false false false 17 17 false false false false true true true true true false false true true true true true true true false false X KENYA WATTS-MARTINEZ 6147642727 535 METRO PLACE SOUTH DUBLIN OH 43017 J MATTHEW YUSKEWICH CPA PFS 1.0 X X 0 0 0 PETER A MARGARITIS CPA 1.0 X 0 0 0 JAY J MOELLER CPA 1.0 X 0 0 0 BRIAN D MARITA CPA 1.0 X X 0 0 0 KRISTINE G DEVINE CPA 1.0 X 0 0 0 WALTER J ECKERT CPA CVA 1.0 X 0 0 0 JENNIFER L FALLOWS CPA 1.0 X 0 0 0 CHRISTOPHER D FLAIG CPA MBA 1.0 X 0 0 0 JAMES P GERO CPA 1.0 X 0 0 0 MICHAEL A PETRECCA CPA 1.0 X 0 0 0 ANNETTE J RADER CPA 1.0 X 0 0 0 DANIEL M SPILMAN CPA ABV CFF 1.0 X 0 0 0 CRAIG M STEINHOFF CPA 1.0 X 0 0 0 MARK A VAN BENSCHOTEN CPA 1.0 X 0 0 0 ELIZABETH A FREY CPA 1.0 X 0 0 0 GERALD P WEINSTEIN CPA 1.0 X 0 0 0 THOMAS M ZAINO CPA JD 1.0 X 0 0 0 J CLARKE PRICE CAE 60.0 X 367348 0 72715 LAURA HAY CPA CAE 50.0 X 151842 0 24667 BARBARA BENTON CAE 50.0 X 160840 0 34578 BOYD SEARCH CAE 50.0 X 118282 0 24347 CHRISTOPHER JENKINS CAE 50.0 X 132640 0 22688 KIMBERLY SCHER 50.0 X 139981 0 10261 1070933 0 189256 6 false true false 0 0 MEMBERSHIP DUES 900099 4665477 4665477 CONTINUING PROFESSIONAL EDUCATION 900099 3704825 3704825 PUBLICATIONS 541800 411362 326613 84749 CPA PEER REVIEW FEES 900099 376420 376420 EXHIBIT FEES 900099 145025 145025 9303109 69372 69372 0 35117 35117 1689895 1652297 37598 37598 37598 0 0 0 WORKERS' COMPENSATION GROUP PLAN 524298 32850 32850 OTHER ADVERTISING 541800 5724 5724 MAILING LIST RENTAL 541900 1506 1506 49780 49780 89860 9535056 9268140 124829 142087 0 0 0 0 519190 0 3079728 311990 586911 272523 0 34759 37225 0 0 0 0 0 45536 175959 385763 309769 185409 0 110815 72353 0 64200 21557 CONTINUING PROFESS.EDUC. 1728667 PRINTING & PUBLICATIONS 531035 GOVERNMENTAL AFFAIRS 132195 CPA PEER REVIEW PROGRAM 123077 TELEPHONE 113319 296125 9138105 1000 500 84802 80416 331374 370706 3771949 2270645 1551896 1501304 2531148 3062084 4500220 5015010 941660 845711 854742 776813 1125998 1090352 372786 280838 3295186 2993714 X 1205034 2021296 1205034 2021296 4500220 5015010 X false true true X false 23030 0 23030 0 23030 false OHIO CPA PAC 535 METRO PLACE SOUTH DUBLIN OH 43017 311271118 0 103026 false false true 4850277 554935 -19393 535542 533530 2012 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 463453 166738 1136054 680350 455704 831084 761638 69446 998818 365204 633614 1501304 0 LINE OF CREDIT 256704 PENSION LIABILITY 24134 280838 9535056 9138105 396951 419811 -500 419311 816262 9954000 419811 419811 9534189 867 867 9535056 9137000 9137000 1105 1105 9138105 OTHER CHANGES IN REVENUE, PART XII, LINE 4B: ADJUSTMENT TO FINANCIAL STATEMENT AMOUNTS, WHICH WERE ROUNDED TO THE NEAREST THOUSAND DOLLARS: $867 OTHER CHANGES IN EXPENSES, PART XIII, LINE 4B: ADJUSTMENT TO FINANCIAL STATEMENT AMOUNTS, WHICH WERE ROUNDED TO THE NEAREST THOUSAND DOLLARS: $1,105 PRIOR PERIOD ADJUSTMENT, PART XI, LINE 7: THE PRIOR PERIOD ADJUSTMENT NEEDED THIS YEAR WAS DUE TO A ROUNDING ERROR THAT AROSE FROM LAST YEAR'S AMOUNTS WHICH WERE ROUNDED TO THE NEAREST THOUSAND DOLLARS ON THE FINANCIAL STATEMENTS. X X true true X false true false J CLARKE PRICE CAE 367348 0 0 0 0 0 59641 0 13074 0 440063 0 0 0 LAURA HAY CPA CAE 151842 0 0 0 0 0 12440 0 12227 0 176509 0 0 0 BARBARA BENTON CAE 160840 0 0 0 0 0 22105 0 12473 0 195418 0 0 0 CHRISTOPHER JENKINS CAE 132640 0 0 0 0 0 8154 0 14534 0 155328 0 0 0 KIMBERLY SCHER 139981 0 0 0 0 0 8472 0 1789 0 150242 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. THE SOCIETY ALSO PERIODICALLY PAYS FOR FIRST CLASS TRAVEL FOR J. CLARKE PRICE, AND THIS BENEFIT HAS BEEN APPROVED BY THE SOCIETY'S BOARD OF DIRECTORS. 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 $8,925 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' POWERS 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 11A: 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 IT 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 43215 316052485 EDUCATION OH 501(c)(3) 9 N/A 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 true false true true false false true false OHIO CPA FOUNDATION K 219000 OHIO CPA PAC Q 103026