2026-03-12T16:09:06-07:00 2025-04-30 990 2024-05-01 314378053 OHIO SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS OHIO 6147642727 4249 EASTON WAY STE 150 COLUMBUS OH 43219 Laura Hay PRESIDENT AND CEO 6147642727 2026-03-12 1 2024 2025-03-06 01:10:19Z LAURA HAY 4249 EASTON WAY STE 150 COLUMBUS OH 43219 6951601 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 93 83 24957 0 179255 596845 6269409 6230829 143279 89674 82820 34253 6674763 6951601 160000 581845 0 0 4291233 3849270 0 0 0 2035044 2106965 6486277 6538080 188486 413521 11465947 12011789 5099801 4515186 6366146 7496603 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 26 0 1 93 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 FORMER PRESIDENT AND CEO 50 1 X 546663 0 51160 BARBARA BENTON VP GOVERNMENT RELATIONS 50 1 X 216743 0 26975 LAURA HAY PRESIDENT AND CEO 50 1 X 209969 0 29673 TIFFANY CROSBY SENIOR VICE PRESIDENT 50 1 X 171278 0 24573 GREGORY SAUL DIRECTOR TAX POLICY 50 1 X 150856 0 26334 JASON BLEVINS DIRECTOR IT 50 1 X 125465 0 22582 ELENI RAGIAS DIRECTOR FINANCE AND ANALYTICS 50 1 X 118308 0 17459 LORI BROWN VICE PRESIDENT TALENT PIPELINE AND ADVANCEMENT 50 1 X 115426 0 17437 CHRISTINA FUDURIC DIRECTOR BUSINESS EXCELLENCE 50 1 X 114440 0 17482 DENISE ISON-MILLER DIRECTOR B2B RELATIONSHIPS 50 1 X 103018 0 23691 KYLE BICKHART CHIEF OPERATING OFFICER 0 0 X 117600 0 0 RICHARD FEDOROVICH CHAIR 1 0 X X 0 0 0 COURTNEY CLARK CHAIR-ELECT 1 0 X X 0 0 0 LIBBY CULLINS 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 ANGELA LEWIS DIRECTOR 1 0 X 0 0 0 MARK MCKINLEY DIRECTOR 1 0 X 0 0 0 JACOB NIX DIRECTOR 1 0 X 0 0 0 KERRY ROE DIRECTOR 1 0 X 0 0 0 JONATHAN RUPLE DIRECTOR 1 0 X 0 0 0 CAROLYN SMITH 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 1989766 0 257366 11 1 1 0 MARKETING GENERAL INC 625 NORTH WASHINGTON ST STE 450 ALEXANDRIA VA 22314 MARKETING SERVICES 212776 EASY IT 4150 TULLER RD SUITE 212 DUBLIN OH 43018 COMPUTER SUPPORT 196807 ZAINO HALL AND FARRIN 41 S HIGH STREET STE 3600 COLUMBUS OH 43215 LEGAL AND GOVERNMENT RELATIONS SERVICES 174344 CLARK SCHAEFER HACKETT AND CO ONE EAST FOURTH STREET SUITE 1200 CINCINNATI OH 45202 ACCOUNTING AND PEER REVIEW 174066 ROBERT HALF INTERNATIONAL 12400 COLLECTIONS CENTER DRIVE CHICAGO IL 60693 STAFFING AND RECRUITMENT SERVICES 103923 5 0 0 0 0 581845 15000 0 596845 MEMBERSHIP DUES 900099 4221281 4221281 0 0 CONTINUING PROFESSIONAL EDUCATION 611430 1434834 1434834 0 0 CPA PEER REVIEW FEES 900099 481075 481075 0 0 PUBLICATIONS 541800 93639 68682 24957 0 0 0 0 0 6230829 89674 0 0 89674 0 0 0 0 34253 0 0 34253 0 0 0 0 0 0 6951601 6205872 24957 123927 581845 1989766 0 959363 298931 380677 220533 26308 160868 203939 161795 540654 89190 63773 316544 359618 42264 CREDIT CARD FEES 22561 PEER REVIEW PROGRAM SERVICES 93827 PUBLICATIONS 25624 6538080 0 0 0 2644203 2904895 122951 154992 215001 252784 2162476 1772395 550690 390081 7151839 7659351 781263 649686 11465947 12011789 1779572 1458805 3320229 3056381 0 0 5099801 4515186 X 6310976 7426433 55170 70170 6366146 7496603 11465947 12011789 413521 716936 0 0 0 0 X 0 1 X 1 0 28325 0 0 0 0 0 OHIO CPA PAC 4249 EASTON WAY STE 150 COLUMBUS OH 43219 311271118 0 0 0 0 1 4221281 584905 40684 625589 590979 34610 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 0 316301 305413 10888 0 684613 670711 13902 0 1161562 796271 365291 390081 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 PENALTIES RECOGNIZED IN THE CONSOLIDATED STATEMENTS OF ACTIVITIES AND CHANGE IN NET ASSETS FOR THE YEARS ENDED APRIL 30, 2025 AND 2024 RELATED TO UNCERTAIN TAX POSITIONS. 1 OHIO CPA FOUNDATION 4249 EASTON WAY STE 150 COLUMBUS OH 43219 316052485 501(C)(3) 531845 CASH EDUCATION ASSISTANCE FUND PROGRAMMING, INCLUDING WORKFORCE DEVELOPMENT AND SCHOLARSHIPS OHIO CPA FOUNDATION 4249 EASTON WAY STE 150 COLUMBUS OH 43219 316052485 501(C)(3) 50000 0 CASH OHIO INDUSTRY SECTOR PARTNERSHIP GRANT FUNDS FOR WORKFORCE DEVELOPMENT INITIATIVES SUPPORTING THE OHIO ACCOUNTING TALENT NETWORK. 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 1 0 0 SCOTT WILEY FORMER PRESIDENT AND CEO 375004 0 153659 0 18000 0 21850 0 29310 0 597823 0 0 0 LAURA HAY PRESIDENT AND CEO 209469 0 500 0 0 0 12958 0 16715 0 239642 0 0 0 BARBARA BENTON VP GOVERNMENT RELATIONS 216243 0 500 0 0 0 13061 0 13914 0 243718 0 0 0 TIFFANY CROSBY SENIOR VICE PRESIDENT 155931 0 15347 0 0 0 12843 0 11730 0 195851 0 0 0 GREGORY SAUL DIRECTOR TAX POLICY 150356 0 500 0 0 0 9116 0 17218 0 177190 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. Schedule J, Part I, Line 4 FORMER COO RECEIVED SEVERANCE PAYMENT OF $117,600 FOLLOWING SEPARATION FROM THE ORGANIZATION. 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 OF 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 TRANSACTION OR TO VOTE ON THE MATTER. Form 990, Part VI, Section B, Line 15 A COMMITTEE OF THE BOARD OF OFFICERS APPROVES THE COMPENSATION OF THE CEO/PRESIDENT. EACH BOARD MEMBER IS INDEPENDENT OF THE CEO/PRESIDENT. SALARIES OF 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 1 0 OHIO CPA FOUNDATION b 581845 CASH OHIO CPA FOUNDATION r 510024 CASH OHIO CPA PAC r 88816 CASH