2025-03-14T09:44:56-07:00 2024-04-30 990 2023-05-01 314378053 OHIO SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS OHIO 6147642727 4249 EASTON WAY STE 150 COLUMBUS OH 43219 Laura Hay PRESIDENT AND CEO 6147642727 2025-03-14 1 2023 2025-03-06 01:10:19Z LAURA HAY 4249 EASTON WAY STE 150 COLUMBUS OH 43219 6674763 0 X WWW.OHIOCPA.COM X 1903 OH FOSTERING PROFESSIONAL EXCELLENCE AND INTEGRITY, BUILDING COMMUNITY AND ADVOCATING FOR MEMBERS AND THOSE THEY SERVE. 13 13 74 90 32122 0 5713 179255 6374664 6269409 55825 143279 59385 82820 6495587 6674763 0 160000 0 0 4319910 4291233 0 0 0 2633665 2035044 6953575 6486277 -457988 188486 11123698 11465947 5445358 5099801 5678340 6366146 TO EMPOWER CPAS AND RELATED PROFESSIONALS TO DRIVE VALUE AS TRUSTED BUSINESS ADVISORS BY FOSTERING PROFESSIONAL EXCELLENCE AND INTEGRITY, BUILDING COMMUNITY AND ADVOCATING FOR MEMBERS AND THOSE THEY SERVE. 0 0 A HIGHLY SKILLED WORKFORCE IS ESSENTIAL IN TODAY'S COMPETITIVE ECONOMY. OSCPA OFFERS LEARNING AND WORKFORCE DEVELOPMENT PROGRAMS TO HELP CPAS AND RELATED PROFESSIONALS ENSURE THEIR TEAM IS EQUIPPED FOR THE CHALLENGES AND OPPORTUNITIES THAT LIE AHEAD. PROGRAMS ARE OFFERED LIVE AND ONLINE IN TECHNICAL SKILLS AND PROFESSIONAL SKILLS. PEER REVIEW PROGRAM MONITORS PROFESSIONAL PERFORMANCE TO ASSIST MEMBERS IN PROVIDING QUALITY PROFESSIONAL SERVICES TO THE PUBLIC. THE OHIO SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS, THE AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS, AND THE ACCOUNTANCY BOARD OF OHIO REQUIRE CPA FIRMS THAT PROVIDE ACCOUNTING AND AUDITING SERVICES TO BE ENROLLED IN AN APPROVED PRACTICE MONITORING PROGRAM. MEMBERSHIP PROGRAMS PROTECT THE INTEGRITY OF THE PROFESSION AND SERVE AS A TRUSTED SOURCE OF NEWS AND INFORMATION ON PROFESSION AND BUSINESS ISSUES. MEMBERSHIP SERVICES INCLUDE COMPLIMENTARY LEARNING, PUBLICATIONS, PROFESSIONAL NETWORKING AND VOLUNTEER OPPORTUNITIES TO ENHANCE CAPABILITIES AND SKILL SETS. 0 0 0 0 0 0 1 1 0 0 0 0 0 1 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 32 0 1 74 1 1 1 0 0 0 0 0 0 0 X 13 13 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 X ELENI RAGIAS 6147642727 4249 EASTON WAY STE 150 COLUMBUS OH 43219 SCOTT WILEY PRESIDENT AND CEO 50 1 X 541517 0 45022 KYLE BICKHART CHIEF OPERATING OFFICER 50 1 X 254781 0 23389 LAURA HAY EXECUTIVE VICE PRESIDENT 50 1 X 213059 0 27015 BARBARA BENTON VP GOVERNMENT RELATIONS 50 1 X 214884 0 22620 TIFFANY CROSBY CHIEF LEARNING OFFICER 50 1 X 164275 0 20142 GREGORY SAUL DIRECTOR TAX POLICY 50 1 X 150736 0 18356 JASON BLEVINS DIRECTOR IT 50 1 X 119536 0 24562 SUZANNE PERRY DIRECTOR STRATEGIC COMMUNICATION 50 1 X 109181 0 20949 ELENI RAGIAS MANAGER FINANCIAL PLANNING AND ANALYSIS 50 1 X 109977 0 16619 DENISE ISON-MILLER DIRECTOR MEMBER ENGAGEMENT 50 1 X 102549 0 21283 LIBBY CULLINS CHAIR 1 0 X X 0 0 0 RICHARD FEDOROVICH CHAIR-ELECT 1 0 X X 0 0 0 CRAIG MARSHALL PAST CHAIR 1 0 X X 0 0 0 GREGORY JONOVICH VICE CHAIR FINANCE 1 0 X X 0 0 0 BRANDI CARSON DIRECTOR 1 0 X 0 0 0 COURTNEY CLARK DIRECTOR 1 0 X 0 0 0 CHRISTOPHER IGODAN DIRECTOR 1 0 X 0 0 0 ANGELA LEWIS DIRECTOR 1 0 X 0 0 0 A'SHIRA NELSON DIRECTOR 1 0 X 0 0 0 CAROLYN SMITH DIRECTOR 1 0 X 0 0 0 AMY VETTER DIRECTOR 1 0 X 0 0 0 MARK WELP DIRECTOR 1 0 X 0 0 0 ELLEN WISBAR DIRECTOR 1 0 X 0 0 0 1980495 0 239957 10 0 1 0 EASY IT 4150 TULLER RD SUITE 212 DUBLIN OH 43018 COMPUTER SUPPORT 149265 CLARK SCHAEFER HACKETT AND CO ONE EAST FOURTH STREET SUITE 1200 CINCINNATI OH 45202 ACCOUNTING AND PEER REVIEW 143818 2 0 0 0 0 160000 19255 0 179255 MEMBERSHIP DUES 900099 4070682 4070682 0 0 CONTINUING PROFESSIONAL EDUCATION 611430 1513879 1513879 0 0 CPA PEER REVIEW FEES 900099 646610 646610 0 0 PUBLICATIONS 541800 32618 496 32122 0 5620 5620 0 0 6269409 143279 0 0 143279 0 0 0 0 82820 0 0 82820 0 0 0 0 0 0 6674763 6237287 32122 226099 160000 0 0 0 1980495 0 1433033 144503 495773 237429 0 23202 120476 106020 0 6250 181037 4581 498062 0 89824 49796 0 353401 0 0 284838 40465 CREDIT CARD FEES 102357 PEER REVIEW PROGRAM SERVICES 94349 PUBLICATIONS 80386 6486277 0 0 0 2735082 2644203 125831 122951 312438 215001 2146435 1595745 452618 550690 6500240 7151839 997489 781263 11123698 11465947 2166092 1779572 3072324 3320229 206942 0 5445358 5099801 X 5678340 6310976 0 55170 5678340 6366146 11123698 11465947 188486 499320 0 0 0 0 X 0 1 X 1 0 15246 0 0 0 0 0 OHIO CPA PAC 4249 EASTON WAY STE 150 COLUMBUS OH 43219 311271118 0 0 0 0 1 4070682 554595 55984 610579 569895 40684 0 Schedule C, Part I-A, Line 1 INDIRECT POLITICAL ACTION COMMITTEE ADMINISTRATIVE FEES INCLUDING PRINTING, POSTAGE, SUPPLIES, BANK AND ACCOUNTING FEES. 0 0 0 0 0 0 0 316301 0 286749 29552 668572 0 668572 0 1161562 0 640424 521138 550690 0 0 X Schedule D, Part X, Line 2 OSCPA IS A NONPROFIT CORPORATION EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(6) OF THE IRC. THE FOUNDATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE IRC. CONTRIBUTIONS TO THE FOUNDATION QUALIFY AS CHARITABLE CONTRIBUTIONS. THE ORGANIZATION HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS REQUIRING AN ACCRUAL OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS. THERE WERE NO INTEREST OR PENALITIES RECOGNIZED IN THE CONSOLIDATED STATEMENTS OF ACTIVITIES AND CHANGE IN NET ASSETS FOR THE YEARS ENDED APRIL 30, 2024 AND 2023 RELATED TO UNCERTAIN TAX POSITIONS. 1 OHIO CPA FOUNDATION 4249 EASTON WAY STE 150 COLUMBUS OH 43219 316052485 501(C)(3) 160000 CASH EDUCATION ASSISTANCE PROGRAMMING, INCLUDING WORKFORCE DEVELOPMENT AND SCHOLARSHIPS. 1 0 Schedule I, Part I, Line 2 THE RELATED ORGANIZATION PROVIDES A FULL ACCOUNTING OF THE APPLICATION OF GRANT FUNDING TO PROGRAM SERVICES, AND THIS ACCOUNTING RECEIVES AN ANNUAL AUDIT. X 1 1 X X X X X X 0 0 0 SCOTT WILEY PRESIDENT AND CEO 369122 0 154395 0 18000 0 19499 0 25523 0 586539 0 0 0 KYLE BICKHART CHIEF OPERATING OFFICER 211031 0 43750 0 0 0 13417 0 9972 0 278170 0 0 0 LAURA HAY EXECUTIVE VICE PRESIDENT 192014 0 21045 0 0 0 12843 0 14172 0 240074 0 0 0 BARBARA BENTON VP GOVERNMENT RELATIONS 214884 0 0 0 0 0 12790 0 9830 0 237504 0 0 0 TIFFANY CROSBY CHIEF LEARNING OFFICER 150622 0 13653 0 0 0 9984 0 10158 0 184417 0 0 0 GREGORY SAUL DIRECTOR TAX POLICY 142278 0 8458 0 0 0 9100 0 9256 0 169092 0 0 0 Schedule J, Part I, Line 1a OSCPA PAID DUES TO A SOCIAL CLUB ON BEHALF OF SCOTT WILEY. HE USED THE CLUB FOR BUSINESS PURPOSES 100% OF THE TIME. NO TAXABLE INCOME WAS REPORTED FOR THIS BENEFIT. Form 990, Part VI, Section A, Line 6 OSCPA 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. OSCPA ALSO HAS AFFILIATE MEMBERS IN VARIOUS CLASSES. AFFILIATE MEMBERS ARE NOT PERMITTED TO VOTE ON ASSOCIATION MATTERS. Form 990, Part VI, Section A, Line 7a ALL MEMBERS (NOT AFFILIATES) HAVE THE RIGHT TO VOTE AND TO SERVE AS ELECTED MEMBERS OF THE BOARD OF DIRECTORS AND AS OFFICERS OF OSCPA. Form 990, Part VI, Section A, Line 7b THE MEMBERS APPROVE AMENDMENTS TO OSCPA'S BYLAWS. Form 990, Part VI, Section B, Line 11b ALL FILINGS FOR OSCPA, THE OHIO CPA FOUNDATION AND THE OHIO CPA PAC MUST OCCUR PRIOR TO THE IRS FILING DUE DATES (INCLUDING ANY APPROVED EXTENSIONS). PRIOR TO THE ANNUAL FILING, THE FORMS ARE ROUTED THROUGH THE FINANCE COMMITTEE, TREASURER, OR VICE-CHAIR FINANCE, AS APPLICABLE, FOR THEIR REVIEW AND APPROVAL PRIOR TO FILING WITH THE IRS. THEN THE FORMS ARE POSTED TO THE BOARD WEBSITE, WITH NOTIFICATION TO THE BOARD THAT THEY ARE POSTED. Form 990, Part VI, Section B, Line 12c OSCPA 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 TRANSACTIN OR TO VOTE ON THE MATTER. Form 990, Part VI, Section B, Line 15 A COMMITTEE OF THE BOARD OFFICERS APPROVES THE COMPENSATION OF THE CEO/PRESIDENT. EACH BOARD MEMBER IS INDEPENDENT OF THE CEO/PRESIDENT. SALARIES FOR KEY EMPLOYEES ARE DETERMINED BY THE CEO/PRESIDENT BASED UPON SALARY BENCHMARKS FOR SIMILAR POSITIONS. Form 990, Part VI, Section C, Line 19 OSCPA MAKES ITS GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND CONFLICT OF INTEREST POLICY AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST. OHIO CPA FOUNDATION 4249 EASTON WAY STE 150 COLUMBUS OH 43219 316052485 EDUCATION OH 501(C)(3) LINE 10 OHIO SOCIETY OF CPAS 1 OHIO CPA PAC 4249 EASTON WAY STE 150 COLUMBUS OH 43219 311271118 POLITICAL ACTION OH 527 N/A 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0 OHIO CPA FOUNDATION b 160000 CASH OHIO CPA FOUNDATION q 59307 HOURS EXPENDED AND ACTUAL EXPENSES OHIO CPA FOUNDATION r 586811 CASH OHIO CPA PAC r 99529 CASH