Ohio CPA Foundation: Nonprofit Profile, Financials & Form 990 (EIN 31-6052485)

Revenue by fiscal year
FY2020	$356K
FY2021	$415K
FY2022	$612K
FY2023	$559K
FY2024	$703K
FY2025	$1.1M

Expenses by fiscal year
FY2020	$467K
FY2021	$337K
FY2022	$375K
FY2023	$478K
FY2024	$724K
FY2025	$970K

Net assets by fiscal year
FY2020	$3.1M
FY2021	$4.3M
FY2022	$4.1M
FY2023	$4.2M
FY2024	$4.5M
FY2025	$5.0M

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Mar 1966.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

90 cents of each dollar spent went to programs.

90%

Program services 90% · $876K Fundraising 10% · $94K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

12 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII

Scott Wiley

Former President, Secretary and CEO

$0Pt VII · Sec A

Laura Hay

President, Secretary and CEO

$0Pt VII · Sec A

Alison Strohm

Chair

$0Pt VII · Sec A

William Miller

Treasurer

$0Pt VII · Sec A

Carin Agriesti

Trustee

$0Pt VII · Sec A

Anne Farrell

Trustee

$0Pt VII · Sec A

Ronald Reed

Trustee

$0Pt VII · Sec A

Robert Fay

Trustee

$0Pt VII · Sec A

See Ohio CPA Foundation executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

Family or business ties among officersPt VI · Ln 2No
Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Inspires and encourages individuals to become CPAs who serve the public interest.

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Provided by the organization

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3 programs · $524K · in their own filed words · FY2024

01

Profession awareness programs, including high school accounting career days and student ambassadors (interns) who work to encourage accounting enrollment at ohio colleges and universities.

$335Kprogram expense

02

Scholarships awarded to ohio high school students and college accounting majors.

$109Kprogram expense

03

Cpa camp and accounting careers leadership academy encourage students to pursue a career in accounting.

$79Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid

Grants received · FY2024

Ohio Society of Certified Public AccountantsFY2024$582K

The Dayton FoundationFY2024$13K

American Electric Power FoundationFY2024$5K

The Johnson-Kazar Charitable Foundation INCFY2024$2K

Jpmorgan Chase FoundationFY2024$413

Total grants receivedfrom 5 funders$602K

See all 5 funders →

Grants paid · 6 grants · $418K · 2019–2024

Unitemized GrantFY2024$109,000

Unitemized GrantFY2023$61,000

Unitemized GrantFY2022$65,000

Unitemized GrantFY2021$66,500

Unitemized GrantFY2020$59,500

Unitemized GrantFY2019$57,500

By the numbers

The FY2025 990, line by line.

Download 990

from philanthropy.org

1The main four

Money inPt VIII

$1.1M

Ln 12

Gifts and grantsLn 1h$1.0M

Investment incomeLn 3$107K

Money outPt IX

$970K

Ln 25

Programscol B$876K

Fundraisingcol D$94K

Owns and owesPt X

$5.0M

net assets · Ln 32

Cash and savingsLn 1–2$80K

Total assetsLn 16$5.2M

LiabilitiesLn 26$177K

PeoplePt VI, VII

12

listed · VII A

PaidVII A0

Voting boardVI 1a10

IndependentVI 1b10

2In more detail

Revenue in detailPt VIII

Gifts and grantsLn 1h$1.0M

Government grantsLn 1e$0

Noncash giftsLn 1g$0

Fundraising eventsLn 1c$0

Investment incomeLn 3$107K

Total revenueLn 12$1.1M

Assets in detailPt X, end of year

CashLn 1$80K

Cash and savings togetherLn 1–2$80K

InvestmentsLn 11–13$4.9M

Total assetsLn 16$5.2M

LiabilitiesLn 26$177K

Net assetsLn 32$5.0M

OperationsPt I, VI

EmployeesI 50

VolunteersI 6105

Fiscal year endsHeaderApril

Conflict-of-interest policyVI 12aYes

Whistleblower policyVI 13Yes

Records policyVI 14Yes

3Year over year

Balance sheet, start vs end of yearPt X · col A, B

Line	Start FY25	End FY25
Cash and savingsLn 1–2	$25K	$80K
InvestmentsLn 11–13	$4.4M	$4.9M
Total assetsLn 16	$4.6M	$5.2M
LiabilitiesLn 26	$167K	$177K
Net assetsLn 32	$4.5M	$5.0M

4Every line

Statement of functional expensesPt IX · every line

Line	Total	Programs	Management	Fundraising
Grants to domestic individualsLn 2	$109K	$109K
Other salaries and wagesLn 7	$396K	$321K		$76K
Accounting feesLn 11c	$14K	$14K
Information technologyLn 14	$46K	$46K
OccupancyLn 16	$32K	$32K
Depreciation, depletion and amortizationLn 22	$16K	$16K
Other expenses (24a–d)Ln 24	$356K	$337K	$0	$18K
Total functional expensesLn 25	$970K	$876K	$0	$94K

Filing history

Year	Money in	Money out	In minus out	Net assets	Download
FY2025 Latest Viewing	$1.1M	$970K	$171K	$5.0M	990 PDF
FY2024	$703K	$724K	−$21K	$4.5M	990 PDF
FY2023	$559K	$478K	$80K	$4.2M	990 PDF
FY2022	$612K	$375K	$237K	$4.1M	990 PDF
FY2021	$415K	$337K	$78K	$4.3M	990 PDF
FY2020	$356K	$467K	−$112K	$3.1M	990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash

See the full FY2025 990 (6 parts)

Part I · Summary $1,140,777 revenue, 12 lines filed

I-8 Contributions and grantsPrior year $610,649$1,033,962

I-9 Program service revenuePrior year $0$0

I-10 Investment incomePrior year $92,513$106,815

I-11 Other revenuePrior year $0$0

I-12 Total revenuePrior year $703,162$1,140,777

I-13 Grants and similar amounts paidPrior year $61,000$109,000

I-14 Benefits paid to membersPrior year $0$0

I-15 Salaries and benefitsPrior year $332,526$396,123

I-16a Professional fundraising feesPrior year $0$0

I-17 Other expensesPrior year $330,490$464,566

I-18 Total expensesPrior year $724,016$969,689

I-19 Revenue less expensesPrior year −$20,854$171,088

Part VI · Governance 10 of 10 board members independent, 1 to look at

VI-1a Voting members of the governing body10

VI-1b Independent voting members10

VI-15a Process for setting top official's payNo

VI-2 Family or business relationship among officers or directorsNo

VI-12a Written conflict of interest policyYes

VI-13 Written whistleblower policyYes

VI-14 Document retention and destruction policyYes

Part VIII · Statement of revenue $1,140,777 across 11 lines filed

VIII-1a Federated campaigns$0

VIII-1b Membership dues$0

VIII-1c Fundraising events$0

VIII-1d Related organizations$0

VIII-1e Government grants$0

VIII-1f All other contributions, gifts and grants$1,033,962

VIII-1g Noncash contributions (included above)$0

VIII-1h Total contributions, gifts and grants$1,033,962

VIII-3 Investment incomeRelated to mission $0 · Unrelated business $0 · Excluded from tax $106,815$106,815

VIII-5 RoyaltiesRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0

VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $106,815$1,140,777

Part IX · Statement of functional expenses $969,689 across 7 lines filed

IX-2 Grants to domestic individualsPrograms $109,000$109,000

IX-7 Other salaries and wagesPrograms $320,511 · Fundraising $75,612$396,123

IX-11c Accounting feesPrograms $14,050$14,050

IX-14 Information technologyPrograms $46,340$46,340

IX-16 OccupancyPrograms $32,072$32,072

IX-22 Depreciation, depletion and amortizationPrograms $16,195$16,195

IX-24 Other expenses (24a–d)Programs $337,411 · Management $0 · Fundraising $18,498$355,909

IX-25 Total functional expensesPrograms $875,579 · Management $0 · Fundraising $94,110$969,689

Part X · Balance sheet $5,185,740 assets, 13 lines filed

X-1 Cash, non-interest-bearingStart of year $24,850$79,592

X-4 Accounts receivableStart of year $170,424$190,618

X-11 Publicly traded securitiesStart of year $4,444,980$4,915,530

X-16 Total assetsStart of year $4,640,254$5,185,740

X-17 Accounts payable and accrued expensesStart of year $79,544$59,947

X-18 Grants payableStart of year $60,000$87,000

X-19 Deferred revenueStart of year $27,115$30,375

X-25 Other liabilitiesStart of year $0$0

X-26 Total liabilitiesStart of year $166,659$177,322

X-27 Net assets without donor restrictionsStart of year $468,573$587,705

X-28 Net assets with donor restrictionsStart of year $4,005,022$4,420,713

X-32 Total net assets or fund balancesStart of year $4,473,595$5,008,418

X-33 Total liabilities and net assetsStart of year $4,640,254$5,185,740

Part XI · Reconciliation of net assets $5,008,418 net assets at year end

XI-1 Total revenue$1,140,777

XI-2 Total expenses$969,689

XI-3 Revenue less expenses$171,088

XI-4 Net assets at start of year$4,473,595

XI-5 Net unrealized gains (losses) on investments$363,735

XI-6 Donated services and use of facilities$0

XI-7 Investment expenses$0

XI-8 Prior period adjustments$0

XI-9 Other changes in net assets$0

XI-10 Net assets at end of year$5,008,418

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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Ohio CPA Foundation

Before you give

Is it real?

Where the money goes

Who runs it and what they're paid

Questions the 990 asks

Programs and updates

Questions for Ohio CPA Foundation

Funders

Grants

By the numbers

Filing history

Schedules filed Part IV