OHIO CPA FOUNDATION (EIN 316052485) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1963

Legal Domicile

Principal Officer

LAURA HAY

Phone

6147642727

Tax Period

2024-05-01 to 2025-04-30

OHIO CPA FOUNDATION, founded in 1963, is a community nonprofit that reported $1.1M in total revenue in fiscal year 2024. Revenue surged 62% from the prior year, signaling strong growth momentum. Expenses of $970K left a modest 15% surplus.

Mission

TO INSPIRE AND ENCOURAGE INDIVIDUALS TO BECOME CPAS WHO EMBRACE THE CORE VALUES OF THE ACCOUNTING PROFESSION AND SERVE THE PUBLIC INTEREST.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $1,033,962

Program Service Revenue $0

Investment Income $106,815

Other Revenue $0

TOTAL REVENUE $1,140,777

Expense Breakdown

Grants Paid $109,000

Salaries & Benefits $396,123

Fundraising Expenses $94,110

Program Expenses $875,579

Other Expenses $464,566

TOTAL EXPENSES $969,689

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,140,777	$703,162	+0.6%
Expenses	$969,689	$724,016	+0.3%
Net Income	$171,088	$-20,854	-9.2%

Key Indicators

✗ Grants to Organizations ✓ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

149

Governance Policies

✓ Conflict of Interest Policy

✓ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$837,465

Total Directors

$837,465

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
SCOTT WILEY	FORMER PRESIDENT, SECRETARY AND CEO	1	Officer Director	$0	$51,160	$597,823
LAURA HAY	PRESIDENT, SECRETARY AND CEO	1	Officer Director	$0	$29,673	$239,642
ALISON STROHM	CHAIR	1	Officer Director	$0	$0	$0
WILLIAM MILLER	TREASURER	1	Officer Director	$0	$0	$0
CARIN AGRIESTI	TRUSTEE	1	Director	$0	$0	$0
ANNE FARRELL	TRUSTEE	1	Director	$0	$0	$0
RONALD REED	TRUSTEE	1	Director	$0	$0	$0
ROBERT FAY	TRUSTEE	1	Director	$0	$0	$0
JOHN JONES	TRUSTEE	1	Director	$0	$0	$0
JAY MOELLER	TRUSTEE	1	Director	$0	$0	$0
KATHERINE MOLINE	TRUSTEE	1	Director	$0	$0	$0
RICHARD ROLLINS	TRUSTEE	1	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$1,140,777	$969,689	$5,185,740	$171,088
2024	$703,162	$724,016	$4,640,254	$-20,854
2023	$558,575	$478,494	$4,264,327	$80,081
2022	$612,444	$375,460	$4,192,549	$236,984
2021	$415,258	$337,451	$4,414,606	$77,807
2020	$355,696	$467,252	$3,238,750	$-111,556
2019	$420,824	$449,325	$3,752,526	$-28,501
2018	$429,865	$438,316	$3,801,300	$-8,451

OHIO CPA FOUNDATION