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Hilliard, OH 43026
 
Phone: (614) 876-9719
Fax: (614) 876-9756
 
jim@underwoodassoc.com
Case studies
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1. The Ohio Golf Course Owners Association: The golf industry in Ohio has taken a financial beating in recent years. Courses have closed and some owners say they would make more money letting the land revert to agricultural use. The OGCOA asked Underwood & Associates to conduct research for them to explore the way golf courses are valued for tax purposes and whether there was a way to adjust the way golf courses are taxed to better reflect the sagging state of the industry. The Underwood study looked at the golf course economy in all 88 counties and calculated the decline in revenues. The research also calculated fair tax relief.
 
2. The Ohio Association of Career Colleges and Schools: The OACCS needed independent research to determine where their students fit in Ohio's higher-education setting. Underwood & Associates found that Ohio career colleges boast more than double the graduation rate of Ohio's community colleges. We also reported that although Ohio career colleges represent only about 19 percent of students enrolled in a two-year program, they represent about 40 percent of all the graduates in the state who earn an associate's degree.
 
3. Greater Cleveland Partnership: During state budget deliberations in 2009, questions arose about the effectiveness of Ohio tax reform enacted in 2005. Some Ohio business interests didn't want to see the state take a step backwards by unraveling the 2005 tax reform. So they commissioned Underwood & Associates to conduct expedited research to explore the effects of tax reform on the state's business community. The research was commissioned by the Greater Cleveland Partnership on behalf of the Ohio Chamber of Commerce and several metropolitan chambers. The research got under way on June 3, 2009 and two weeks later, Underwood & Associates issued a final report that was widely distributed to the Ohio General Assembly.
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