Ohio Code § 1713.29

§ 1713.29.

The officers of a corporation referred to in section 1713.28 of the Revised Code , charged or entrusted with the receipts and disbursements of its funds or property,

shall make and keep accurate and detailed accounts of such funds, and the receipts

and disbursements thereof such as are required to be kept by the fund commissioners

of the state.  On or before the third Monday in January of each year the trustees shall file with

the clerk of the court of common pleas of the county in which the corporation is located

an abstract of their account which shall correspond in date, amount, person to whom

paid, from whom received, and on what account, with the vouchers taken or given on

account of such receipts and disbursements.  At the same time they annually shall file in such clerk's office a report of the

names of the donors, the kind, amount, or value of gifts of each, and a brief statement

of the conditions and purposes of the gifts.  The filing of such abstract and report and the supplying of any omission in either

may be enforced by order and attachment of the court against the trustees on motion

of any respectable citizen.