Financial Disclosure - Frequently Asked Questions

Basic Information
1.	Where can I get a blank financial disclosure form?
	You can get a blank financial disclosure form from the agency you serve, a county board of elections, or the Ohio Ethics Commission. Forms are available on the Commission’s Web site at this link. You can also call the Commission and we can mail you a blank form.
2.	Where is the financial disclosure law found?
	The Financial Disclosure Law is part of the Ohio Ethics Law, found in R.C. 102.02.
3.	Why is financial disclosure required?
	Financial disclosure is required because it: Reminds public officials and employees of their financial interests to help them avoid conflicts of interest; and Promotes confidence in the integrity of state and local public officials and employees through transparency, which provides citizens with information about the interests of public servants to protect against conflicts of interest.
4.	Are financial disclosure statements public records?
	Most are. The Commission is required to make filed statements available for public inspection. R.C. 102.02(A)(10). However, the Ethics Law provides that some forms are “confidential.” R.C. 102.02(B). Confidential statements are those filed by: Uncompensated members of state boards and commissions; and School district superintendents, treasurers, and business managers. Each confidential FDS is reviewed by the Commission for possible conflicts of interest. Any portion of a confidential form that shows possible conflicts is a public record. R.C. 102.02(B).
5.	Do I have to disclose my social security number?
	No. In fact, the Commission stresses that you are not required to include your social security number, credit card account numbers, bank or brokerage account numbers, or other similar information. If you choose to disclose this information, the Commission may not be able to redact it if a copy of your statement is requested in a public records request. If you are attaching documents to your filing, make sure your social security number, accounts numbers, and similar information is redacted or wholly blacked out.
Filers
6.	Who is required to file a financial disclosure statement (FDS) with the Ethics Commission?
	State officials and employees: Elected officials and candidates for state office; Appointees to unexpired terms of state elected office; All members of the state board of education; Directors, assistant directors, deputy directors, divisions chiefs, and “persons of equivalent rank” serving state administrative departments; State employees paid a salary or wage in accordance with schedule C or E-2; Members of the Board of Commissioners on Grievances and Discipline of the Supreme Court of Ohio and of the Ohio Ethics Commission; Members and chief executive officers of state boards and commissions that exercise the powers of the state [List]; Trustees and presidents or chief executive officers of every state college and university [List]; Members and chief executive officers of the state retirement systems; Licensed investment officers of the state retirement systems; Each member of the Bureau of Workers’ Compensation Board of Directors; Chief Investment Officer and Director of Investments of the Bureau of Workers’ Compensation; Director appointed by the Workers’ Compensation Council; Members appointed by the governor and staff of the Retirement Study Commission; and Members and executive directors of the Tobacco Use Prevention and Control Foundation and the Southern Ohio Agricultural and Community Development Foundation. Local officials and employees: Elected officials and candidates for city and county offices; Elected or appointed board members and candidates for school board or educational service center governing board in districts/ESCs with a total student count of 12,000 or more [List]; Appointees to unexpired terms in any of these elected offices; Business managers, treasurers, and superintendents of all school districts and educations service centers; Appointees to the board of education of the Cleveland Metropolitan School District and any other municipal school district; and Members of the board of directors of a sanitary district established under R.C. Chapter 6115. that includes two municipal corporations in two counties (Mahoning Valley Sanitary District).
7.	Does a candidate who withdraws before the election still have to file?
	A person who voluntarily withdraws from an election within twenty days after filing his petition of candidacy is no longer a candidate within the purview of Section 102.02(A) of the Revised Code and, therefore, is not required to file a financial disclosure statement. OEC Adv. Op. No. 2001-07.
8.	If a person who would otherwise be required to file dies before the filing deadline, does his family, his estate, or the public agency have any responsibility for his statement?
	No. The agency should, however, notify the Commission of the individual’s death. If the Commission is not notified by the agency, and has no knowledge of the circumstances, it may send a reminder to the filer’s address, which could be upsetting to the decedent’s surviving family members.
9.	Are village and township officials and employees required to file financial disclosure statements?
	No. These officials and employees are specifically exempted from the filing requirement under R.C. 102.02(H).
10.	Is a person elected or appointed to the office of precinct, ward, or district committee member required to file an FDS?
	No. They are specifically exempted from the filing requirement under R.C. 102.02(H). You can find more information about precinct, ward, or district committee members in R.C. Chapter 3517.
11.	Are staff and board members of Ohio community (charter) schools required to file financial disclosure statements?
	No, the financial disclosure law does not apply to community school officials or employees. However, other provisions of the Ethics Law do apply to these officials and employees. Adv. Op. No. 2003-01.
12.	I am an employee of a state department and I serve on a state board as a “designee” of my department director. Do I have to file an FDS?
	Yes. If you serve on a state board or commission that exercises the power of the state [List], you are required to file an FDS, even if you serve as a designee of your department director.
13.	My state agency has told me that I am a “voluntary” filer. What does that mean?
	Some state agencies require that some employees of the agency file FDS as a condition of employment. If you are in that situation, check the “Other” box in Question IIA on the cover of the form, and list your title.
14.	Do members or employees of a county board of elections have to file disclosure statements?
	No. OEC Adv. Op. 74-003 and OEC Adv. Op. No. 75-001.
15.	If I am serving in an elective office on an interim basis, as opposed to a person who has been appointed to the unexpired elective term, do I have to file?
	No, a person who serves as an acting, or interim, county or city office holder, and performs the duties of the office between the occurrence of a vacancy and the time when a person is appointed to the unexpired term, is not required to file a financial disclosure statement. The Ethics Law does require any person appointed to fill the unexpired term of an elective county or city office to file a financial disclosure statement. OEC Adv. Op. No. 2000-03.
16.	I served for two months as a treasurer for a school district. Am I required to file a financial disclosure statement?
	Yes. In contrast to the answer above, a person who serves as a business manager, treasurer, or superintendent of a school district (or for that matter most other elected or appoint public officials required to file) is required to file a financial disclosure statement regardless of the length of time he or she served in the position, and regardless of whether he or she was an employee of the school district or a contractor working for an outside party. OEC Adv. Op. No. 2000-01.
17.	If I am an elected village council member and during my term the municipality status of my village changes to a city, do I have to file during the remainder of my term?
	A person who was elected as a village council member is not required to file a financial disclosure statement with the Ohio Ethics Commission during the remainder of his term when, as a result of the decennial federal census the municipality’s status has changed from a village to a city. However, once the person is serving in a city office, he is required to file a disclosure statement. OEC Adv. Op. No. 90-014.
18.	If I am on disability for an entire calendar year of public service, and then go on disability retirement, do I have to file an FDS for that year?
	If you still officially remain in the position while you are on disability, you are required to file a financial disclosure statement for the year. You are also required to file a statement for the calendar year in which you retire if you served in your position for any portion of the year.
General Information
19.	I am a candidate this year. Why do I have to file an FDS disclosing financial information for the year before I was a candidate?
	A financial disclosure filer is always required to provide financial information for the complete calendar year prior to the year in which she is filing, even if the filer was not a public servant or candidate in that year. OEC Adv. Op. No. 75-032. For example, a candidate for city council in 2009 would file a financial disclosure statement for calendar year 2008. The 2008 statement would not include any financial information for calendar year 2009. If the candidate is elected, she must file a disclosure statement in each year she serves on council, reflecting financial information for the preceding calendar year. This method assures that the same types of financial information are disclosed by all officials, for the same time frame, regardless of when during the year a particular official is required to file.
20.	Why, if I don’t spend any money on my campaign, am I still required to file a financial disclosure statement?
	The financial disclosure statement is a statement of personal financial information, and the requirement to file is not tied to campaign spending. The filing of the statement requires you to review your financial interests in order to assess your potential for conflicts of interest, and informs voters about your financial interests so they can make informed choices about candidates. If you are a candidate for state, county, or city elective office, you must file a financial disclosure statement, regardless of the amount of money you spent on your campaign.
21.	I already filed my campaign finance report. Is the FDS the same thing?
	No. The campaign finance report is a different document, disclosing different information. You are required to file the FDS regardless of whether you filed a campaign finance report. R.C. 3517.10.
22.	I left my filing position last year. Why do I have to file a Financial Disclosure Statement this year?
	You are required to file a statement for each year in which you hold a filing position. Therefore, you are required to file a statement, reflecting the complete preceding calendar year, in the year after you leave your public position. This applies to all persons who served in any filing position. It does not apply to candidates who are not elected to office. OEC Adv. Op. No. 75-032. For example, a high-ranking state official leaves her state position in February 2009. By April 15, 2009, she must file an FDS that discloses financial information for calendar year 2008. Because she served in part of 2009, she will file a separate and updated FDS before April 15, 2010, disclosing financial information for all of 2009.
23.	I left one filing position and began a different one. Do I have to file two separate statements?
	No. The Ethics Law states that no person is required to file more than one financial disclosure statement for any one calendar year. If you are required to file in your new position as well as your former position, you need to file only one annual statement. R.C. 102.02(A) and OEC Adv. Op. No. 93-005. If the level of disclosure for the two positions is the same, then you file in accordance with the new position. If the level of disclosure for the two positions differs, then you file the statement for the position with the higher level of disclosure. You pay the filing fee that accompanies the statement you filed. If your new position requires you to file with an ethics office other than the one you had been filing with in your previous position, contact the Ohio Ethics Commission or the other office to determine which office should receive your statement. Ohio Ethics Commission: (614) 466-7090 Joint Legislative Ethics Committee: (614) 728-5100 Board of Commissioners on Grievances and Discipline of the Supreme Court of Ohio: (614) 387-9370
24.	Am I ever required to file more than one statement for any year?
	No. You are required to file only one statement per calendar year. If you serve in more than one filing position, you must disclose information for all of them on the statement.
25.	If I hold or held more than one public position for which I am required to file a financial disclosure statement, which form should I file, which questions should I answer, and which fee should I pay?
	Generally, you should use the form, answer the questions, and pay the fee, for the public position that requires the greater level of disclosure to the public. However, you are welcome to call the Ethics Commission to clarify different filing requirements if you hold more than one position for which an FDS is required. OAC 102-5-06.
26.	I misplaced my financial disclosure statement. Can you fax me another one?
	No. The Commission cannot fax blank financial disclosure forms. You can download a blank financial disclosure statement from the Ethics Commission Web site or contact the Commission, and the staff will mail you a blank form. Blank forms are also available from the public entity you serve and from county boards of elections.
27.	Can I file the statement by fax?
	No. The law requires that the statement can be filed in person or by mail. Each form must be legible, and must have an original signature. Therefore, the Commission will not accept filings submitted by fax. R.C. 102.02(A)(10).
28.	My FDS has a “Statement of Interest” attached. What is that?
	If your FDS has a “Statement of Interest” attached, you file an FDS that is confidential by statutory requirement. R.C. 102.02(B). The Commission is required to review all confidential statements for the potential of a conflict of interest. The purpose of the Statement of Interest is to assist the Commission in identifying those potential conflicts of interest as required by law. The Commission is required by statute to make any portion of a confidential FDS available for public review if the portion demonstrates the potential for conflicts of interest.
29.	How do I obtain a copy of a filed financial disclosure statement?
	You can request a copy of an FDS filed during or after 2006 from the Commission by calling us or stopping by the Office, or by mailing or e-mailing a request. The Commission provides up to one hundred pages of copies free of charge. Older statements are archived at the Ohio Historical Society, 1982 Velma Avenue, Columbus, OH 43211. You must contact the Historical Society directly to review or receive a copy of an archived statement. The Historical Society will charge you for copies of financial disclosure statements.
Filing Deadlines and Penalties
30.	What is the filing deadline?
	The general filing deadline is April 15, except as noted below: *Candidates’*: 30 days prior to first election (primary, special, or general) at which their candidacy will be voted on; *Write-in candidates’*: 20 days prior to first election (primary, special, or general) at which their candidacy will be voted on; *Persons newly appointed to elective office*: 15 days after they are sworn in to office; and *Persons hired, promoted*, or appointed to non-elective office after February 15^th of the year: 90 days after they are hired, promoted, or appointed. R.C. 102.02(A)(10).
31.	I already serve in an elected office, but I’m planning to run for reelection. What is my filing deadline?
	An incumbent must file by April 15. However, if the candidate files a petition to run for reelection, or to run for a different office, and his candidacy has been certified to the ballot by the board of election before April 15, he will have a different filing deadline. In that case, he must file no later than thirty days before the first election at which his candidacy will be voted on. If the first election in which he is a candidate is a May primary, his filing deadline will be in early April. If the first election in which he is a candidate is a later primary or the November general election, his filing deadline will be thirty days before that election. OEC Adv. Op. No. 2001-07.
32.	I’m an incumbent running for reelection, but I won’t file my petition until the summer. What is my filing deadline?
	If you won’t file your petition until after April 15, your deadline is April 15. OEC Adv. Op. No. 2001-07.
33.	Does my FDS have to be received at the Ethics Commission by the deadline, or just postmarked by the deadline?
	Either. An FDS is filed on time if it: Is received at the Commission’s office on or before the deadline; Has a U.S. postmark on or before the deadline; or Has a shipping date from a commercial delivery service (such as UPS or FedEx) that is on or before the deadline. OAC 102-5-10(F).
34.	What happens if I don’t file a financial disclosure statement by the deadline?
	The law requires that you will be assessed a late filing fee equal to $10.00 per day, up to a maximum of $250.00. You may also be subject to criminal prosecution for failure to file. R.C. 102.02(F); R.C. 102.99(A).
35.	Is there a penalty if I don’t file the FDS at all?
	It is a criminal offense (fourth-degree misdemeanor) to knowingly fail to file a financial disclosure statement. R.C. 102.02(D); R.C. 102.99(A). Further, some public officials can be removed from their public positions for failing to file a disclosure statement. R.C. 3.04; R.C. 124.34.
36.	What is the penalty for filing a false FDS?
	It is a criminal offense (first-degree misdemeanor) to knowingly file a false financial disclosure statement. R.C. 102.02(E); R.C. 102.99(A). Further, some public officials can be removed from their public positions for filing a false disclosure statement. R.C. 3.04; R.C. 124.34.
Filing Fees and Late Fees
37.	What is the fee for filing a financial disclosure statement?
	The fee [R.C. 102.02(E)] depends on the position the filer holds or for which the filer is a candidate:
		Position	Fee
		State elected office	$65.00
		State Board of Education	$25.00
		County elected office	$40.00
		City elected office	$25.00
		School board member	$20.00
		University or college trustee	$40.00
		School District or ESC Superintendent, Treasurer, or Business Manager	$20.00
		State official or employee	$40.00
		Voluntary filer	$40.00
		Sanitary District Board Member	$40.00

38.	What are the late filing fees?
	The late filing fee is $10 per day, up to a maximum of $250, for all filers regardless of the position held. R.C. 102.02(F). If your statement is due on April 15, and you file it on April 24, the statement is nine days late and the late filing fee is $90.
39.	Can a candidate use campaign contributions to pay the filing fee?
	According to Ohio Elections Commission Advisory Opinion No. 97ELC-03, an FDS filing fee is an appropriate expenditure from a campaign committee fund.
40.	If I am an elected official or official appointed to an unexpired elected term, can the public office to which I am elected pay my filing fee?
	You should contact the Ohio Auditor’s Office to determine whether the agency can pay your filing fee.
INFORMATION TO BE DISCLOSED
Identifying Information (Front Page)
41.	In Section I, I am asked to disclose my current employer. If I am not employed, do I leave the question blank?
	The Commission requests this information in order to contact you. If you have a current employer, whether public or private, please list that name and address.
42.	Why do I have to select a preferred mailing address?
	Filers have often requested that the Commission contact them through an office or home address. The Commission asks you to select the address where you would prefer us to contact you if necessary.
43.	If I am appointed to a state board or commission, but am not a state employee, do I list the public board I serve as an “employer”? Do I list my private employer or public employer? What if I have more than one employer?
	You do not have to list your public board as an employer. You can list either a private or public employer as your current employer. If you have more than one employer, choose the one where it would be easiest for the Commission to contact you if necessary.
44.	If I worked for a company during the year for which I am filing, but do not do so any more, do I list that company as my “current employer”?
	No. However, you will be listing the company as a source of income to you in the preceding calendar year.
45.	Should I use my legal name or the name I used on the ballot when I fill out the form?
	You should use both your legal name and any other name under which you appear on the ballot when completing the FDS.
46.	If I disclose something in one question, do I have to list it again if other questions apply? For example, if I have an investment, and I also receive income from the investment, do I have to disclose it as both an investment and as a source of income?
	Yes. You may be required to disclose information in response to more than one disclosure question. As in your example, a source you have disclosed as an investment is also a source of income and must be disclosed in both categories.
Income
47.	There are two income questions on my form. Which am I required to answer?
	There is a chart on page 3 of the form that will help you determine which question to answer. Most filers disclose all sources of income, regardless of the amount of income received from the source. However, any state college or university trustee, and any city, county, or school district official who receives less than $16,000 a year for his or her public service, is required to disclose sources of income valued at over $500. R.C. 102.02(A)(2); R.C. 102.022(A).
48.	What is “income”?
	“Income” is defined in R.C. 102.01(E). It includes: "Gross income” as defined and used in the “Internal Revenue Code of 1986,” 100 Stat. 2085, 26 U.S.C. 1, as amended; Interest and dividends on obligations or securities of any state or of any political subdivision or authority of any state or political subdivision; and Interest and dividends on obligations of any authority, commission, or instrumentality of the United States.
49.	What are some examples of “gross income”?
	“Gross income” is defined in the Internal Revenue Code, 26 USC 61, to include all income from whatever source derived, including but not limited to: Compensation for services, including fees, commissions, fringe benefits, and similar items; Gross income derived from business; Gains derived from dealings in property; Interest; Rents; Royalties; Dividends; Alimony and separate maintenance payments; Annuities; Income from life insurance and endowment contracts; Pensions; Income from the discharge of indebtedness; Distributive share of a partnership gross income; Income in respect of decedent; and Income from an interest in an estate or trust. If you considered a particular item of income to be gross income for federal tax purposes, regardless of whether you ultimately paid taxes on the item, you should disclose the source of the item on your Financial Disclosure Statement.
50.	If I receive federal funds (unemployment benefits, disability, SSI, school grants etc.), is that considered income?
	If the funds are gross income as defined in the Internal Revenue Code, you must disclose the source of the income on your FDS. Some of these items may be gross income. For example, unemployment benefits are generally gross income. For guidance on this question, you may wish to contact the IRS or a tax professional.
51.	Are workers’ compensation benefits income?
	If the funds are “gross income” as defined in the Internal Revenue Code, you must disclose the source of the income on your FDS. For guidance on this question, you may wish to contact the IRS or a tax professional.
52.	Is money received from a court settlement or judgment considered income?
	If the funds are “gross income” as defined in the Internal Revenue Code, you must disclose the source of the income on your FDS. For guidance on this question, you may wish to contact the IRS or a tax professional.
53.	If I won a prize (through lottery, gambling, charity raffle, or other similar game or contest), do I have to disclose the source on my FDS? If so, what should I disclose?
	If the prize is “gross income” as defined in the Internal Revenue Code, you must disclose the source of the income on your FDS. For guidance on this question, you may wish to contact the IRS or a tax professional. If the prize is “gross income,” you would disclose the source (Ohio Lottery, ABC Casino, raffle organizer, etc.) and the fact that it is a prize on your FDS.
54.	Is child support income?
	If the child support is “gross income” as defined in the Internal Revenue Code, you must disclose the source of the income on your FDS. For guidance on this question, you may wish to contact the IRS or a tax professional.
55.	One of my relatives died last year, and I was a beneficiary on her life insurance policy. Are the proceeds from the life insurance policy considered income? If so, do I list the name of the deceased policyholder or the insurance company?
	If you receive the proceeds of a life insurance policy, and they are “gross income” as defined in the Internal Revenue Code, you must disclose the source of the income on your FDS. For guidance on this question, you may wish to contact the IRS or a tax professional. If the insurance proceeds are gross income, you would disclose both the name of the policyholder and the insurance company as the source of the proceeds.
56.	If I do not cash out my dividends or interest from my investments (retirement, stocks, mutual funds, etc.) but roll them over into the investment, do I have to list them as a source of income?
	As long as the rolled over interest or earnings are not considered “gross income” as defined in the Internal Revenue Code in the year when you roll them over, you are not required to disclose the source of the earnings on your disclosure statement. You will be required to disclose the investments on this statement as investments regardless of whether you receive income from them. When you decide to take any disbursals or earnings from an investment, you are required to disclose the source of the item if it is considered “gross income” as defined in the Internal Revenue Code. For guidance on this question, you may wish to contact the IRS or a tax professional.
57.	Do I have to list the source of a scholarship or grant as a source of or income?
	If all, or a portion, of the scholarship or grant is “gross income” as defined in the Internal Revenue Code, you must disclose the source of the income on your FDS. For guidance on this question, you may wish to contact the IRS or a tax professional.
58.	Am I required to disclose the amount of income I received from each source of income that I disclose on my financial disclosure statement?
	The answer depends on both the public position you hold and the source of the income. *Public position: You are never required to disclose the amount of income you receive from a source if you are filing the statement because you are a member of the board of trustees of a state college or university, or are an officer, employee, or candidate for an elected office in a political subdivision, and the compensation for the position you hold is less than $16,000 annually. R.C. 102.022. Source of income*: If you are filing the statement because you hold any other public position, you are not required to disclose the amount of income received from a source unless you know or have reason to know that the source is doing or seeking to do business of any kind with your public agency, or is a legislative agent. R.C. 102.02(A)(2)(a).
59.	If I left my state job last September to start a new private job in October, do I have to disclose my new employer as a source of income for the rest of the year?
	Yes. You are required to disclose every source of income received during the preceding calendar year in your own name or by any other person for your use or benefit. Because you earned income from both a public employer and a private employer during the year for which you are filing, you must disclose both as sources of income.
60.	Continuing the last question, if the company that I work for now does business with my former public employer, do I have to disclose the amount of income I received from October through December?
	Yes. You are required to disclose the amount of income received from your private employer, or any other source of income, if the source is doing or seeking to do business with the public agency you served. R.C. 102.02(A)(2)(a).
61.	If I am the beneficiary of a trust, and I received income from the trust, what do I disclose as the source of the income?
	You are required to disclose both the trust, and the sources of income to the trust, as sources of income to you. OEC Adv. Op. No. 2005-01.
62.	My spouse is employed. Do I have to disclose his employer as a source of income to me? What if his paycheck is direct-deposited into our joint bank account?
	You are usually not required to disclose your spouse’s sources of income on your financial disclosure statement. Unless his income is earned for your use or benefit (for example: it is paid by his employer into a trust and you are the beneficiary of the trust), you are not required to disclose your spouse’s employer as a source of income to you. Even if your spouse’s check is direct deposited into your joint account, it is not being paid to him for your use or benefit, and you do not have to disclose his employer as a source of income. OEC Adv. Op. No. 75-036.
63.	I own rental property. What is the source of income to me—the tenants or the property?
	Whoever pays the income to you is the source of the income. If your tenant pays rent, or someone else pays on their behalf, and the payments are made directly to you, you would disclose the tenant or person paying on their behalf as the source of income. If the tenant pays rent to an LLC or corporation, and the LLC or corporation pays you, you would disclose the LLC or corporation as the source of income. Either way, you would disclose “rental property” as the service provided.
Gifts
64.	There are two gifts questions on my form. Which one am I required to answer?
	There is a chart on page 3 of the form that will help you determine which question to answer. Most filers disclose sources of gifts valued at over $75. However, state college and university trustees, and any city, county, or school district official who receives less than $16,000 a year for his or her public service, is required to disclose sources of gifts valued at over $500. R.C. 102.02(A)(7); R.C. 102.022(B).
65.	Am I required to disclose the source of a gift given to me by a personal friend, even if there is no connection between the friend and my public position?
	Yes, if the value of the gift is over the threshold amount for disclosure. For most filers, sources of all gifts valued at over $75 must be disclosed. The law requires the disclosure of all sources of gifts to the filer or to another person for the filer’s use or benefit. Even if the gift is from a personal friend, and the friend has no connection to the public agency the filer serves, the filer must disclose the source. R.C. 102.02(A)(7); OEC Adv. Op. No. 94-003.
66.	How do I determine the value of a gift?
	The gift should be valued at its “fair market value.” “Fair market value” is the minimum amount you would have to pay to obtain the same item in the same geographical area at the same time the item was provided to you. If the fair market value of the item is over the threshold amount, you must disclose the source of the gift on your financial disclosure statement. OEC Adv. Op. No. 96-003.
67.	A friend invited me to travel on her private plane. When I asked the cost of the trip so I could pay her, she said it was $150 roundtrip. I paid that amount, but I’m now concerned that I may still have to disclose her as the source of the gift.
	You should determine the “fair market value” for the ticket by checking to see what the lowest roundtrip commercial airfare is for a comparable flight from Columbus to your destination at the time of the trip. If the amount you paid your friend for the trip ($150) is the fair market value, you do not have to disclose your friend as the source of a gift. If, however, the fair market value is more than $225, you can either pay your friend the difference or disclose your friend as the source of a gift because the difference between the amount you paid ($150) and the fair market value is more than $75. OEC Adv. Op. No. 96-003.
68.	If I get more than one gift from the same source during the year, how do I determine the value for disclosure?
	If you receive more than one gift from the same source, you are required to determine the total fair market value of all the gifts. If the total value of the gifts from any one source exceeds the threshold amount for disclosure, you must disclose the source on your financial disclosure statement. R.C. 102.02(A)(7); OEC Adv. Op. No. 94-003.
69.	Am I required to disclose contributors to my campaign as sources of gifts?
	No. Contributions made to your campaign fund are not gifts to you. However, you are required to disclose campaign contributions on your campaign finance report. For more information about campaign contributions, contact the Elections Services Division of the Ohio Secretary of State’s Office—(614) 466-2585. However, you may be required to disclose your campaign committee as the source of a gift to you if it provided you what would otherwise be a gift valued at over $75.
70.	Do I have to disclose gifts from a group? If so, do I have to list each individual contributor or can I identify the group as the source?
	Yes. The “source” of a gift required to be reported under Section 102.02 may be composed of one person or a group of persons. If the source is a group, you should disclose enough information about the group so it is possible to determine the members of the group. For example, if your coworkers provided the gift to you, you would need to provide enough information about the group (office staff, legal staff, etc.) to make the disclosure meaningful. You are not, however, required to list the names of the individuals in the group in such a situation unless any person contributed more than $75 to the group gift. OEC Adv. Op. No. 2002-01.
71.	If I get married, do I have to disclose the sources of wedding gifts to me and my new spouse?
	Yes, if the value of the gift is over $75. Even though the gift is given to you and your spouse, it is a gift “for your use or benefit.” R.C. 102.02(A)(7). You are not required to disclose most family members as sources of gifts.
Meals and Travel Expenses
72.	Am I required to disclose each payment for travel expenses on my financial disclosure statement, or can I add all the payments together and disclose only the total payment from each source?
	You are required to disclose each payment of travel expenses from each source. For example, if you received four separate payments for travel expenses from the same source in a calendar year, you are required to disclose the source and amount of each payment in four separate entries on your financial disclosure statement. As noted on the FDS form, you can (if you wish) attach copies of travel expense reimbursement forms. If you do so, make sure all personal information (social security numbers, credit card numbers, account numbers) has been redacted or blacked out. R.C. 102.02(A)(8); OEC Adv. Op. No. 2004-01.
73.	Do I have to disclose conference registration fees as part of my travel expenses?
	No. Registration fees are not travel expenses even if you travel to the conference. OEC Adv. Op. No. 2004-01.
74.	If someone gives me a trip on a private plane, or allows me to stay at their private residence or vacation home, must I disclose that as travel or as a gift?
	If the trip is in connection with your public duties, then you must report the source of the trip or lodging as payment for travel expenses on your financial disclosure statement. You are also required to disclose the amount of the trip. If the trip is not in connection with your public duties, then you must report the provider of the trip or lodging as the source of a gift on your financial disclosure statement if the fair market value of the gift exceeds $75.00. R.C. 102.02(A)(7) and OEC Adv. Op. No. 96-003.
75.	If I travel for my private job and my private employer pays the expenses, do I have to disclose the expenses as travel or a gift from my private employer?
	No. You are only required to disclose travel expenses incurred in connection with the official duties of the public position for which you are required to file a financial disclosure statement. R.C. 102.02(A)(8). The travel expenses would not be considered a gift from your employer. You are, of course, required to disclose your private employer as a source of income.
76.	If I personally pay dues to a professional organization, but travel to the conference as part of my public duties, do I have to list the source and amount of my travel expenses to that organization’s conferences?
	Yes, you are required to disclose the source of travel expenses to the organization’s conferences, unless your public agency or some other public agency pays membership dues to the organization. R.C. 102.02(A)(8).
77.	If my public employer pays my membership dues to a county or city organization, do I have to disclose the source and amount of travel expenses to the organization’s conferences?
	Yes. The law states that you are not required to disclose the source and amount of travel expenses to travel to a conference of a national or state organization to which any public agency pays membership dues. However, the exception does not apply to county or city organizations unless they are affiliates of a state or national organization. You should contact the organization to determine if it is a state or national organization. R.C. 102.02(A)(8). NOTE: Some organizations with “county” or “city” in their names are national or state organizations—i.e. the County Commissioners Association of Ohio (a state organization) and the National League of Cities (a national organization).
78.	Do I have to disclose sources of travel expenses if they were reimbursed directly to me?
	Yes. You are also required to disclose the amount reimbursed to you. R.C. 102.02(A)(8); OEC Adv. Op. No. 2004-01.
79.	Do I have to disclose payments for my travel made on my behalf to a third-party? For example, if my public agency pays an airline directly for my plane tickets, do I have to disclose anything?
	Yes. You are required to disclose the source and amount of travel expense payments made to you or on your behalf. OEC Adv. Op. No. 2004-01.
80.	Do I have to disclose costs associated with my use of a vehicle owned or leased by the public agency I serve?
	No. OEC Adv. Op. No. 2004-01.
81.	If I traveled at the end of the year, but was not reimbursed for my expenses until the next year, which year do I disclose the travel expenses?
	A filer is required to disclose the source and amount of every payment of expenses incurred for travel to destinations inside or outside of this state that is received by the person in the person’s own name or by any other person for the person’s use or benefit and that is incurred in connection with the person’s official duties. Therefore, you should disclose the travel expense reimbursements on your financial disclosure form for the year in which you received the reimbursements rather than the year in which you incurred the expense.
Immediate Family Members/Business Names
82.	If my spouse and I live in separate households but are still legally married, am I required to disclose him or her as an immediate family member?
	No. For purposes of the financial disclosure statement, an immediate family member is your spouse residing in your household and any dependent children. R.C. 102.01(D). If your spouse does not reside in your household, you not required to disclose his or her name on your financial disclosure statement. NOTE: The financial disclosure law refers to “immediate family members,” which is defined very narrowly for disclosure purposes. There is a more expansive definition of family members for restrictions in the law that involve a public official’s or employee’s family members.
83.	Are any family members other than my children considered immediate family members if they are financially dependent on me? For example, if I act as the guardian for an adult family member, do I have to list that person as an immediate family members? Does it make a difference whether the family member is considered a dependent on my taxes or lives in my household?
	No. R.C. 102.02(A)(1) requires a filer to disclose each member of his or her immediate family. Immediate family is defined as a spouse residing the person’s household and any dependent child. R.C. 102.01(D). NOTE: The financial disclosure law refers to “immediate family members,” which is defined very narrowly for disclosure purposes. There is a more expansive definition of family members for restrictions in the law that involve a public official’s or employee’s family members.
84.	What must I disclose as a name under which I or members of my immediate family do business?
	You must disclose the names of any corporations, companies, sole proprietorships, partnerships, or other business entities under which you, your spouse residing in your household, or your dependent children conduct a business. For example, if your wife owns or co-owns a business called “Anderson Events,” you would need to disclose “Anderson Events” as a name under which your family member does business.
85.	If my husband is a tradesperson or craftsperson, such as a carpenter or artist, or has some other kind of self-employment, do I have to list his personal name as name under which he does business if he doesn’t have a specific business name?
	Yes. If your immediate family member does business under his personal name, you are required to list his name as a name under which he does business.
86.	Do I have to list the name of my own or a family member’s business if the corporation’s name has been canceled by operation of law (for failure to renew the trade name) or the corporation has been dissolved, is inactive, or is insolvent?
	You are required the list the names under which you or a family member do business. If, at any time during the reporting calendar year, you or your family member was conducting business, you need to disclose the business name. If, however, the corporation went out of business before the beginning of the calendar year, you do not need to disclose the name of the corporation.
Investments and Fiduciary Interests
87.	I have to disclose an investment in a company if it is doing business in Ohio or holds a certificate of compliance authorizing it to do business in Ohio. Does the fact that I live in Ohio and I have an investment with a company automatically mean the company is “doing business” in Ohio?
	Not necessarily. In order to check whether the company is doing business in Ohio or holds a certificate of compliance authorizing it to do business in Ohio, you should contact the corporation or the Secretary of State’s office. OEC Adv. Op. No. 76-011.
88.	If I have a brokerage account, and my broker makes the investments for me, what do I have to disclose?
	You are required to disclose the name of any corporation incorporated in Ohio or holding a certificate of compliance to do business in Ohio in which you have investments of over $1,000 during any calendar year. Even if your broker actually makes the investments on your behalf, the investments are for your use or benefit. Therefore, you are required to disclose the individual holdings in the brokerage account. You are not required to disclose an account number or other personal identifying information.
89.	Do I have to list the Public Employees Retirement System (PERS) as an investment?
	No. PERS is a public agency, not a corporation, trust, business trust, partnership, or association that transacts business in Ohio. Therefore, you are not required to disclose a PERS investment. The same answer would apply for any other public retirement fund and to the Social Security Administration. However, if you are receiving social security income or income from a public or private retirement fund, you would have to disclose the Social Security Administration or the retirement fund as the source of income.
90.	Do I have to list Deferred Compensation as an investment?
	Yes. You are required to disclose any mutual fund or other investment in which you have an investment through Deferred Compensation.
91.	If I am a beneficiary or settler of a trust, do I have to disclose the trust and all of the investments held in the trust?
	You are required to disclose the trust. You are also required to disclose any investments held within the trust that are over $1,000 in value. OEC Adv. Op. No. 2005-01.
Creditors (People to whom you owe money)
92.	Do I have to list a credit card company as a creditor if I pay the card off each month?
	If you charged more than $1000 to the card at any one time, you must list the credit card company as a creditor even if you pay the debt within the grace period. OEC Adv. Op. No. 89-001.
93.	Do I have to list a credit card company as a creditor if I am an authorized user on the card but not the cardholder? Do I have to list a creditor if I co-sign on a loan?
	R.C. 102.02(A)(5) requires that you disclose any creditor to whom you owe or owed at any time during the calendar year for which you are filing, more than $1,000 in your own name or in the name of any other person. R.C. 102.02(A)(5). If, as an authorized user of a credit card, you would be responsible for repaying the debt if the primary cardholder defaults, then you are required to disclose the credit card company as a creditor. Similarly, if the cosigner on the loan is required to repay it in the event that the primary borrower defaults, you would be required to list the lender as a creditor. (If you are unsure or your obligation, you may want to contact the credit card company or lender directly, or consult your credit report.)
94.	If I hire a contractor to do work on my home, and the work will cost more than $1,000, do I have to disclose the contractor as a creditor? What about other service providers, like my auto mechanic or dentist?
	No. As long as you pay for work as it is done, you are not required to disclose a contractor, auto mechanic, house painter, babysitter, dentist, or other service provider as a creditor. For example, if you agree to pay a contractor half at the start of the job and half when it is concluded, and you pay the contractor as the work is done, you do not have to disclose the contractor as a creditor. OEC Adv. Op. No. 89-001. However, if you enter into a payment agreement with a service provider, where you agree to defer payment for a period of time after the job is completed, the service provider is your creditor. In that case, you would be required to disclose the service provider as a creditor on your FDS, unless you use your personal residence as security for the debt. A filer is never required to disclose debt on his or her personal residence or property owned primarily for personal recreation.
95.	If I owe more than $1,000 in back federal or state taxes, do I need to list the government as a creditor?
	No. You are required to list the names of persons residing in or transacting business in Ohio. “Business” is defined in Black’s Law Dictionary, as “[e]mployment, occupation, profession, or commercial activity engaged in for gain or livelihood” and “[a]ctivity or enterprise for gain, benefit, advantage or livelihood.” Black’s Law Dictionary 179 (5th ed. 1979). The state and federal governments do not transact “business.” Further, the state and federal governments are not persons “residing” in Ohio. Therefore, you need not disclose any governmental entity as a creditor. R.C. 102.02(A)(5). If, however, you take a loan to pay off back taxes, you would be required to disclose the source of the loan as a creditor.
96.	Do I have to list a creditor if the debt owed to that creditor was discharged in a bankruptcy?
	R.C. 102.02(A)(5) requires that you disclose the names of your creditors residing or transacting business in Ohio to whom you owe or owed at any time during the calendar year for which you are filing, more than $1,000 in your own name or in the name of any other person. So, if a debt of more than $1,000 was discharged in February of the calendar year for which you are reporting, you would need to disclose the creditor because you owed more than $1,000 to that creditor between January and February of that calendar year. However, you would not need to disclose the creditor on your FDS for any year after the debt was discharged. (You should check with your attorney to determine when and if debts have been discharged.)
97.	If I owe a debt that has been sent to a collection agency, do I list the original creditor or the collection agency as the creditor?
	You should disclose the name of any person to whom you owed the money during the preceding calendar year. This may differ, depending on the situation. For example, if the debt was assigned to a collection agency in the middle of the year, you may be required to list both the original creditor and the collection agency as your creditors during the year. If, once the debt has been assigned to the collection agency, you no longer owe the original creditor, you would list only the collection agency in subsequent years.
98.	Do I have to list a creditor when some or all of the bill was paid by health insurance benefits? Does it depend on the amount of my responsibility after the insurance company has made a payment?
	You would have to list a hospital or other health care provider as a creditor if your responsibility to the provider, after insurance, is more than $1,000.
99.	If I owe back child support or some other court ordered payment or settlement, do I have to disclose it? Whom should I list as the creditor?
	Yes. You must disclose the name of the creditor to whom the debt is owed. You may need to check court records to determine who the creditor is. However, as long as your child support or other court-ordered payments are being made as required by the court, and you are not in arrears for $1000 or more, you are not required to disclose the name of the person to whom the payments are being made as a creditor.
100.	If I have a student loan for more than $1,000 and the loan is in forbearance, do I still have to list the lender as a creditor?
	Yes. Just as with a credit card, a loan borrower “owes” the lender in accordance with the loan agreement, regardless of the fact that the lender has agreed to permit the borrower to defer payment until some date in the future. OEC Adv. Op. No. 89-001.
101.	If I co-sign on a student loan for a family member, do I have to list the lender as a creditor?
	R.C. 102.02(A)(5) requires that you disclose the names of your creditors residing or transacting business in Ohio to whom you owe or owed at any time during the calendar year for which you are filing, more than $1,000 in your own name or in the name of any other person. Therefore, if you would be responsible for repaying the debt if the primary borrower defaults on the loan agreement, then you are required to disclose the lender as a creditor. (If you are unsure or your obligation, you may want to consult your credit report or contact the lender directly.)
102.	If I borrowed more than $1,000 from a family member, do I have to disclose the family member as a person to whom I owe money?
	Yes, if your family member resides in Ohio. R.C. 102.02(A)(5) requires that a filer disclose the names of all persons, including family members, residing or transacting business in the state, to whom the filer owes more than $1,000, either in his own name. There is no exception for loans from family members. OEC Adv. Op. No. 77-007.
103.	Do I have to disclose a personal loan against my life insurance policy, mutual fund investment, or retirement account if it is more than $1,000?
	If, as with a standard insurance policy, the “loan” amounts to a temporary withdrawal of the policyholder’s cash value or “reserve,” (even though he is required to return the amount of the “loan,” plus interest to the insurance company) and the policy-holder is, in effect, both the borrower and the lender, R.C. 102.02(A)(5) does not require that a filer disclose the source of the “loan.” OEC Adv. Op. No. 77-007.
Debtors (People who owe you money)
104.	If I loaned more than $1,000 to my adult child, or any other relative, do I have to disclose the relative as a person who owes me money?
	Yes, if your relative resides in Ohio. R.C. 102.02(A)(6) requires that a filer disclose the names of all persons residing or transacting business in the state, who owe him more than $1,000, either in his own name or to any other person for his use or benefit. There is no exception for loans to relatives. OEC Adv. Op. No. 77-007.
Real Estate
105.	The only property I own in Ohio is the house where I live with my family. Do I have to list that?
	No. A filer is not required to disclose his or her personal residence. R.C. 102.02(A)(4).
106.	I own a condo in Colorado that my family uses for skiing each winter. I also rent the condo to other vacationers. Do I have to list the condo as real estate?
	No. A filer is not required to disclose property located outside the state of Ohio. R.C. 102.02(A)(4) However, you will have to disclose the renters, or any company to which the rental payments are made, as a source of income to you in response to the income question.
107.	My spouse and I own a house on one of the Lake Erie islands, which we and other family members use for weekend getaways and summer vacations. Do I have to list this property?
	No. A filer is not required to disclose any property used primarily for personal recreation. R.C. 102.02(A)(4)
108.	I am a member of an LLC that purchases and holds property for development purposes. Do I have to list the real estate owned by the LLC, even though I personally don’t own it?
	Yes. A member of an LLC has a beneficial interest in the property owned by the LLC. For that reason, you are required to disclose the property on your FDS. OEC Adv. Op. No. 2006-02. A filer is also required to disclose property owned by a partnership if the filer is a partner in the partnership. OEC Adv. Op. No. 76-012.
109.	I own rental property in Ohio. If I am already listing the tenants as sources of income, do I also have to disclose the property as real estate I own?
	Yes. It is sometimes necessary for a filer to disclose the same, or related, information in more than one disclosure category.
110.	If I am required to disclose real property in Ohio, how do I disclose it?
	You can disclose the address for the property. If the property does not have an address, you can disclose the legal description for the property (plat number, etc.) and the county in which it is located.
Non-Disputed Information
111.	One of the questions asks for “non-disputed information.” What is that?
	If you are a local official or employee, you can check the box saying you have nothing to disclose in response to this question. The question applies only to state officials and employees. If you are a state official or employee, and you received a statement from a legislative agent or lobbyist, disclosing that he or she spent money to lobby you, and you do not dispute the information on the statement, that is non-disputed information. You must attach the statement to your FDS. If you have not received such a statement from a legislative agent or lobbyist for the preceding calendar year, or you dispute the information on the statement, you can check the box saying you have nothing to disclose. Please contact the staff at the Joint Legislative Ethics Committee for more information regarding “non-disputed information” and what to do if you dispute information on a legislative agent’s or lobbyist’s disclosure statement—(614) 728-5100.
After the Statement is Filed
112.	What happens to this statement if I forget to answer a required question or sign the form?
	The Commission staff reviews every statement for completeness. If you forget to sign the statement, or leave any other disclosure item unanswered, a copy of the pages with incomplete information will be returned to you for you to complete them within a specific time period. If the statement is not completed and returned, the Commission can treat it as unfiled, charge late fees, or pursue penalties. OAC 102-5-07
113.	What should I do if I discover that I forgot to disclose a particular item? Can I amend my statement once it has been filed?
	The law requires that a statement filed with the Commission must be complete at the time it is filed. For that reason, a filer cannot amend a statement once it has been filed. However, a filer can submit additional information for attachment to a previously filed statement. The Commission reviews the request to add inadvertently forgotten information to determine whether it should be attached to the previously filed statement as inadvertently excluded. Once the information is attached to the statement, it will be retained as if it had been disclosed at the time the statement was originally filed. Alternately, if the Commission concludes that the filer knowingly withheld the information or knowingly filed a false statement, it can pursue other compliance measures. OAC 102-5-09.
114.	Can the Commission request additional information from a disclosure filer?
	Yes. The Commission can request additional information about any disclosure item from any disclosure filer. R.C. 102.06(B); OAC 102-5-08
115.	Can I get a copy of my own previously filed statements?
	Yes. If you file a public statement, you can call or e-mail the Commission, or stop by the Commission’s office, and the staff will provide you with a copy of your statement. If you filed a confidential statement, you will need to either come to the Commission’s office or submit a signed letter requesting the copy and providing a secure address or fax number before the staff will release a copy.


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