Elmer J. Whiting Jr. Memorial Fund

Memorial Funds

Memorial Funds are generally funds established through friends & fellow members of the American Association of Attorney-CPAs in honor of deceased members. These funds are not restricted except for that the use of these funds shall be at the discretion of the Board of Trustees.

Elmer J. Whiting Jr. Memorial Fund

Elmer J. Whiting Jr. graduated from Cleveland Marshall class of 1955. He was the first African American Certified Public Accountant in Ohio and one of the first African American Attorney-CPAs in the country. Eventually, he became the first black partner in the accounting firm of Ernst & Young. When he died, a fellow CPA eulogized him for opening “doors we did not know were closed” and for removing obstacles “we did not know were there.” Elmer was President of AAA-CPA in 1980. An interesting note is that Elmer’s brother, Tom Whiting was also an active member of the American Academy of Attorney-CPAs.

“Being first at anything was simply never enough for him, being the best at whatever he did was more important to Elmer” said Mark R. McBride, a fellow Attorney- CPA who spoke on behalf of the AAA-CPA at a ceremony dedicating a portrait of Whiting at Cleveland-Marshall College of Law after his death.

The Elmer J. Whiting Jr. Memorial Fund has funded scholarships at the Cleveland Marshall School of Law as well as other designated purposes. The funds can be used for anything the board chooses such as scholarships, education and other programs. Principal and income can be used.