{"url":"https://nivawealth.com/firms/s-c-thomas-and-associates-cpa-121666","iapdUrl":"https://adviserinfo.sec.gov/firm/summary/121666","regulatoryAum":104552674,"crd":"121666","adviserRoster":{"asOf":"2026-10-09","items":[{"crd":"4557650","suffix":null,"lastName":"THOMAS","firstName":"SANDRA","middleName":"CATHERINE"}],"total":1,"loadedAt":"2026-10-10T00:20:19.761928+00:00","sourceUrl":"https://reports.adviserinfo.sec.gov/reports/CompilationReports/IA_INDVL_Feed_10_09_2026.xml.zip"},"secFileNumber":"801-135895","legalName":"S.C. Thomas & Associates, CPA, LLC","displayName":"S.C. Thomas & Associates, CPA","slug":"s-c-thomas-and-associates-cpa-121666","website":"https://scthomascpa.com/","classification":{"segment":"individuals","segmentLabel":"Wealth management","type":"independent_wealth_manager","typeLabel":"RIA","feeDisclosure":"full"},"founded":null,"organization":"Ohio limited liability company","fiscalYearEnd":"December","headquarters":{"street":"3599 Reserve Commons DR","city":"Medina","state":"OH","stateName":"Ohio","country":"United States","postalCode":"44256"},"tradeNames":[],"registration":{"secApproved":"17 April 2026","noticeFilings":null,"latestNoticeFiling":null},"wealthAumPerClient":968080.3148148148,"staff":{"employees":2,"advisory":1,"brokerDealerReps":0,"insuranceAgents":0,"promoters":0},"aum":{"regulatory":104552674,"discretionary":104467266,"discretionaryAccounts":264,"nonDiscretionary":85408,"nonDiscretionaryAccounts":1,"wrapProgram":null,"nonUsClientsPct":0,"nonAumClients":0},"clientTypes":[{"label":"Individuals (other than HNW)","clients":79,"regulatoryAum":28806139},{"label":"High-net-worth individuals","clients":29,"regulatoryAum":75746535}],"feePrograms":[{"role":"main","program":"Investment Management Services","feeBasis":"range","fee_tiers":null,"sourceUrl":"https://files.adviserinfo.sec.gov/IAPD/Content/Common/crd_iapd_Brochure.aspx?BRCHR_VRSN_ID=1021655","versionId":1021655,"ratePeriod":"annual","fee_billing":"arrears","submittedOn":"2026-03-19","documentName":"ADV PART 2A","fee_rate_low":1,"fee_rate_high":1,"fee_negotiable":true,"minimum_account":null,"feeMinimumPeriod":null,"fee_minimum_annual":null},{"role":"other","program":"Project-Based Financial Planning","summary":"Project-based financial planning is billed at an hourly rate of $250, negotiable.","sourceUrl":"https://files.adviserinfo.sec.gov/IAPD/Content/Common/crd_iapd_Brochure.aspx?BRCHR_VRSN_ID=1021655","versionId":1021655,"submittedOn":"2026-03-19","documentName":"ADV PART 2A"},{"role":"other","program":"Tax Preparation","summary":"Tax preparation is a fixed fee of $250, which may be negotiable in certain cases.","sourceUrl":"https://files.adviserinfo.sec.gov/IAPD/Content/Common/crd_iapd_Brochure.aspx?BRCHR_VRSN_ID=1021655","versionId":1021655,"submittedOn":"2026-03-19","documentName":"ADV PART 2A"}],"brochureCoverage":{"scope":"sec_inventory","status":"reviewed","checkedAt":"2026-10-22T12:35:54.282763+00:00","documents":[{"name":"ADV PART 2A","status":"read","sourceUrl":"https://files.adviserinfo.sec.gov/IAPD/Content/Common/crd_iapd_Brochure.aspx?BRCHR_VRSN_ID=1021655","versionId":1021655,"submittedOn":"2026-03-19"}]},"custodians":[{"name":"Charles Schwab & Co., Inc.","shortName":"Charles Schwab","location":"Westlake, TX","smaAssets":104552674}],"custodyNote":"S.C. Thomas & Associates, CPA does not have custody of client assets.","leadership":[{"name":"Sandra Thomas","title":"Owner/Chief Compliance Officer","crd":"4557650"}],"ownership":[{"label":"Sandra Thomas","detail":"Owner/chief compliance officer in the 75% or more ownership band and a control person, since January 1989."}],"filedOffices":{"otherThanPrincipal":0,"privateResidences":0},"listedOfficeAddresses":1,"foreignOffices":[],"officesByState":[{"state":"Ohio","offices":1,"addresses":[{"street":"3599 Reserve Commons DR","city":"Medina","headquarters":true}]}],"advFacts":{"source":{"file":"ia100226.zip","asOf":"2 October 2026"},"telephone":"330-725-3162","stateRegisteredReps":1,"otherAdviserReps":0,"compensation":["A percentage of assets under management","Hourly charges"],"activities":["Financial planning services","Portfolio management for individuals and/or small businesses"],"financialPlanningClients":"1-10","assetMix":[{"label":"Exchange-traded equity securities","percent":92},{"label":"U.S. state and local bonds","percent":1},{"label":"Cash and cash equivalents","percent":7}],"privateFunds":0},"sources":{"adv1FilingDate":"19 March 2026","adv1Url":"https://reports.adviserinfo.sec.gov/reports/ADV/121666/PDF/121666.pdf","brochureDate":"19 March 2026","brochureUrl":"https://files.adviserinfo.sec.gov/IAPD/Content/Common/crd_iapd_Brochure.aspx?BRCHR_VRSN_ID=1021655","iapdCompiledDate":null,"retrievedDate":"15 October 2026","retrievedOn":"2026-10-15","updatedOn":"2026-10-22","holdingsUpdatedOn":"2026-10-21","adv1Pages":{},"brochurePages":{}},"otherBusiness":[],"faq":[{"question":"How many clients does S.C. Thomas & Associates, CPA have?","answer":"S.C. Thomas & Associates, CPA has 108 clients and manages $105 million for them, as of March 2026. They include 79 individual clients and 29 high-net-worth individuals.","source":"Form ADV Part 1A, Items 5.D and 5.F, filed 19 March 2026","sourceRef":{"doc":"adv1","section":"employees"}},{"question":"What services does S.C. Thomas & Associates, CPA offer?","answer":"S.C. Thomas & Associates, CPA provides financial planning and portfolio management for individuals and small businesses.","source":"Form ADV Part 1A, Item 5.G, from the SEC's 2 October 2026 data file","sourceRef":{"doc":"adv1","section":"employees"}},{"question":"How much does S.C. Thomas & Associates, CPA charge?","answer":"S.C. Thomas & Associates, CPA charges 1.00% a year for its Investment Management Services. The fee is billed in arrears and is negotiable.","source":"ADV PART 2A, filed 19 March 2026","sourceRef":{"doc":"brochure","section":"fees"}},{"question":"Which custodians does S.C. Thomas & Associates, CPA use?","answer":"S.C. Thomas & Associates, CPA’s separately managed account assets are held at Charles Schwab & Co., Inc. (Westlake, TX), with $105M. Only custodians holding at least a tenth of those assets are named.","source":"Form ADV Part 1A, Schedule D, Section 5.K.(3), filed 19 March 2026","sourceRef":{"doc":"adv1","section":"custodians"}},{"question":"How many financial advisors does S.C. Thomas & Associates, CPA have?","answer":"S.C. Thomas & Associates, CPA has 1 investment adviser representative registered with state securities authorities, out of 2 employees, and 1 perform investment advisory functions. None are registered representatives of a broker-dealer or licensed insurance agents.","source":"Form ADV Part 1A, Items 5.A and 5.B, from the SEC's 2 October 2026 data file","sourceRef":{"doc":"adv1","section":"employees"}},{"question":"What does S.C. Thomas & Associates, CPA invest in?","answer":"At the end of its last fiscal year, S.C. Thomas & Associates, CPA’s separately managed accounts held 92% exchange-traded equities, 7% cash and equivalents and 1% state and local bonds.","source":"Form ADV Part 1A, Items 5.K.(1) and 7.B, from the SEC's 2 October 2026 data file","sourceRef":{"doc":"adv1","section":"employees"}},{"question":"Who owns S.C. Thomas & Associates, CPA?","answer":"S.C. Thomas & Associates, CPA’s direct owner is Sandra Thomas (75% or more).","source":"Form ADV Part 1A, Schedules A and B, filed 19 March 2026","sourceRef":{"doc":"adv1","section":"scheduleA"}},{"question":"How does S.C. Thomas & Associates, CPA get paid?","answer":"S.C. Thomas & Associates, CPA is paid through a percentage of assets under management and hourly charges. Its Form ADV lists no commissions or performance-based fees among how it is paid.","source":"Form ADV Part 1A, Item 5.E, from the SEC's 2 October 2026 data file","sourceRef":{"doc":"adv1","section":"employees"}},{"question":"Is S.C. Thomas & Associates, CPA registered with the SEC?","answer":"Yes, S.C. Thomas & Associates, CPA has been registered with the SEC as an investment adviser since 17 April 2026. Its CRD number is 121666 and its SEC file number is 801-135895.","source":"Form ADV Part 1A, Item 1, filed 19 March 2026; IAPD firm record","sourceRef":{"doc":"adv1","section":"identity"}},{"question":"How do I contact S.C. Thomas & Associates, CPA?","answer":"S.C. Thomas & Associates, CPA’s main office is at 3599 Reserve Commons DR, Medina, OH 44256. Its phone number is 330-725-3162. Its website is scthomascpa.com.","source":"Form ADV Part 1A, Item 1.F, filed 19 March 2026","sourceRef":{"doc":"adv1","section":"offices"}}],"holdings":null,"notice":"Compiled from public SEC Form ADV filings on the dates in `sources`. Facts as filed; not a rating, ranking, or recommendation. Niva is not affiliated with this firm. Disciplinary history is deliberately not included here or on the page; the SEC publishes the complete record at the `iapdUrl` above."}