2025-03-14T09:53:36-07:00 2024-04-30 990 2023-05-01 316052485 OHIO CPA FOUNDATION OHIO 6147642727 4249 EASTON WAY STE 150 COLUMBUS OH 43219 LAURA HAY PRESIDENT 6143230682 2025-03-14 1 2023 2025-03-06 01:10:19Z LAURA HAY 4249 EASTON WAY STE 150 COLUMBUS OH 43219 703162 0 X WWW.OHIOCPA.COM X 1963 OH TO INSPIRE AND ENCOURAGE INDIVIDUALS TO BECOME CPAS WHO EMBRACE THE CORE VALUES OF THE ACCOUNTING PROFESSION AND SERVE THE PUBLIC INTEREST. 10 10 0 24 0 0 444345 610649 0 0 114230 92513 0 0 558575 703162 65000 61000 0 0 290313 332526 0 0 102951 123181 330490 478494 724016 80081 -20854 4264327 4640254 91828 166659 4172499 4473595 TO INSPIRE AND ENCOURAGE INDIVIDUALS TO BECOME CPAS WHO EMBRACE THE CORE VALUES OF THE ACCOUNTING PROFESSION AND SERVE THE PUBLIC INTEREST. 0 0 197359 0 0 PROFESSION AWARENESS PROGRAMS, INCLUDING HIGH SCHOOL ACCOUNTING CAREER DAYS AND STUDENT AMBASSADORS (INTERNS) WHO WORK TO ENCOURAGE ACCOUNTING ENROLLMENT AT OHIO COLLEGES AND UNIVERSITIES. 154216 0 0 DIVERSITY, EQUITY AND INCLUSION - ACCOUNTING CAREERS AWARENESS PROGRAM, CPA CAMP, AND ACCOUNTING CAREERS LEADERSHIP ACADEMY ENCOURAGE STUDENTS TO PURSUE A CAREER IN ACCOUNTING. 61000 0 0 SCHOLARSHIPS AWARDED TO OHIO HIGH SCHOOL STUDENTS AND COLLEGE ACCOUNTING MAJORS. 208490 0 0 WORKFORCE DEVELOPMENT PROGRAMS FOCUS ON HELPING BUSINESSES FIND HIGH QUALITY JOB CANDIDATES, JOB TRAINING TO IMPROVE THE QUALITY OF OHIO'S WORKFORCE, AND DEVELOPMENT OPPORTUNITIES TO UPSKILL AND RESKILL EXISTING WORKERS. 208490 0 0 621065 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 X 10 10 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 0 0 0 X ELENI RAGIAS 6147642727 4249 EASTON WAY STE 150 COLUMBUS OH 43219 SCOTT WILEY PRESIDENT, SECRETARY AND CEO 1 50 X X 0 541517 45022 ALISON STROHM CHAIR 1 0 X X 0 0 0 WILLIAM MILLER TREASURER 1 0 X X 0 0 0 CARIN AGRIESTI TRUSTEE 1 0 X 0 0 0 DAVID BROCKMAN TRUSTEE 1 0 X 0 0 0 ROBERT FAY TRUSTEE 1 0 X 0 0 0 CHRISTOPHER IGODAN TRUSTEE 1 0 X 0 0 0 JOHN JONES TRUSTEE 1 0 X 0 0 0 JAY MOELLER TRUSTEE 1 0 X 0 0 0 KATIE MOLINE TRUSTEE 1 0 X 0 0 0 JAMES ROLLINS TRUSTEE 1 0 X 0 0 0 0 541517 45022 0 0 1 0 0 0 0 0 0 0 610649 0 610649 0 92513 0 0 92513 0 0 0 0 0 0 0 0 0 0 0 0 0 0 703162 0 0 92513 61000 61000 332526 254665 77861 18270 18270 0 42742 42742 44161 44161 13159 13159 PROGRAM EXPENSES 186211 186211 0 0 FUNDRAISING 25090 0 0 25090 857 857 724016 621065 0 102951 69723 24850 164087 170424 4030517 4444980 4264327 4640254 20237 79544 58000 60000 13591 27115 0 0 91828 166659 X 410150 468573 3762349 4005022 4172499 4473595 4264327 4640254 -20854 321950 0 0 0 0 X 0 1 1 0 X 283696 367799 406654 442982 610649 2111780 283696 367799 406654 442982 610649 2111780 2111780 72000 47459 205790 114230 92513 531992 2643772 0.79878 0.78144 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2679999 2500 275107 0 118966 0 2838640 2721452 1125 60797 0 103375 0 2679999 3011241 2700 -181057 0 111432 0 2721452 2267534 27000 826257 0 109550 0 3011241 2888326 1000 -517049 0 104743 0 2267534 0 1 0 1 0 0 0 X 1272764 321950 247652 0 0 569602 703162 0 0 0 703162 971668 247652 0 0 0 247652 724016 0 0 0 724016 Schedule D, Part V, Line 4 INCOME FROM ENDOWMENT FUNDS IS APPROPRIATED BASED ON AN APPROVAL PROCESS THROUGH THE BOARD OF TRUSTEES. TASK FORCES OF THE BOARD RECOMMEND AMOUNTS TO BE DISBURSED FROM THE ACCUMULATED EARNINGS OF THE ENDOWMENT FUNDS, WHICH ARE THEN APPROVED FOR APPROPRIATION BY THE BOARD OF TRUSTEES. THE INCOME IS SPENT ON VARIOUS PROJECTS THAT FURTHER THE FOUNDATION'S GOALS OF ENCOURAGING STUDENTS TO PURSUE A CAREER IN THE ACCOUNTING PROFESSION. Schedule D, Part X, Line 2 THE FOUNDATION IS A NONPROFIT CORPORATION EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE IRC. THE FOUNDATION HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS REQUIRING AN ACCRUAL OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THERE WERE NO INTEREST OR PENALITIES RECOGNIZED IN THE STATEMENTS OF ACTIVITIES AND CHANGE IN NET ASSETS FOR THE YEARS ENDED APRIL 30, 2024 AND 2023 RELATED TO UNCERTAIN TAX POSITIONS. 1 SCHOLARSHIPS 73 61000 0 CASH Schedule I, Part I, Line 2 THE FOUNDATION ENSURES THAT THE FUNDS IT PROVIDES STUDENTS ARE USED FOR HIGHER EDUCATION EXPENSES BY MAKING THE PAYMENT DIRECTLY TO EACH RECIPIENT'S COLLEGE OR UNIVERSITY. 0 0 0 0 0 0 0 0 0 SCOTT WILEY PRESIDENT, SECRETARY AND CEO 0 369122 0 154395 0 18000 0 19499 0 25523 0 586539 0 0 Schedule J, Part I, Line 3 THE RELATED ORGANIZATION DETERMINES THE PRESIDENT/CEO'S SALARY UTILIZING A COMPENSATION COMMITTEE, INDEPENDENT COMPENSATION CONSULTANT AND COMPENSATION SURVEYS/STUDY AND IS APPROVED BY THE RELATED ORGANIZATION'S BOARD. THE PRESIDENT/CEO HAS A WRITTEN EMPLOYMENT CONTRACT WITH THE RELATED ORGANIZATION. Form 990, Part VI, Section A, Line 6 THE MEMBERS OF THE OHIO CPA FOUNDATION ARE THE BOARD DIRECTORS OF THE OHIO SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS, A RELATED 501(C)(6) ORGANIZATION. Form 990, Part VI, Section A, Line 7a THE RELATED 501(C)(6) ORGANIZATION APPOINTS THE BOARD MEMBERS OF THE FOUNDATION. Form 990, Part VI, Section B, Line 11b ALL FILINGS FOR OSCPA, THE OHIO CPA FOUNDATION AND THE OHIO CPA POLITICAL ACTION COMMITTEE MUST OCCUR PRIOR TO THE IRS FILING DUE DATES (INCLUDING ANY APPROVED EXTENSIONS). PRIOR TO THE ANNUAL FILING, THE FORMS ARE ROUTED THROUGH THE TREASURER AND THE OSCPA AUDIT/FINANCE COMMITTEE, AS APPLICABLE, 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 THE FOUNDATION MONITORS CONFLICTS OF INTEREST THROUGH AN 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 VOTE ON THE MATTER. Form 990, Part VI, Section C, Line 19 THE FOUNDATION'S FINANCIAL STATEMENTS, GOVERNING DOCUMENTS AND CONLIFCT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST. OHIO SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS 4249 EASTON WAY STE 150 COLUMBUS OH 43219 314378053 PROFESSIONAL ASSOCIATION OH 501(C)(6) N/A 0 0 0 1 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 1 OHIO SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS c 160000 CASH OHIO SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS s 586811 CASH