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.

Elmer Whiting, Jr. Biography

Elmer Whiting, Jr., was a graduate of John Adams High School and Howard University. He received from Case Western University a master's degree in business administration, and later earned a law degree from Cleveland Marshall School of Law.

During his lifetime, Elmer Whiting, Jr., achieved a number of important firsts. He made history in 1950, when he became the first African-American certified public accountant in the State of Ohio. He loved accounting but found that many times clients didn't come to him until they were having problems and needed an attorney.

So with encouragement from his wife, Carmel, Elmer went back to school. As an attorney and a CPA, in l 980 Elmer became president of the American Association of Attorney-Certified Public Accountants (AAA-CPA). Elmer achieved another first when, in 1971, he merged his practice with Ernst & Ernst and became the first African-American partner in the firm.

In addition to his professional career, Elmer maintained an outstanding record of service to civic organizations throughout the greater Cleveland area. He was the longest standing trustee and treasurer of the Eliza Bryant Center. Elmer also served on the boards of the Cleveland Playhouse, Karamu House and Blacks in Management.

In April 2009, the Cleveland Marshall School of Law Black Law Students' Association honored Elmer by unveiling his portrait painted by noted artist Norma Fleming. (see picture above).

Mark McBride, JD, CPA and prominent member of the AAA-CPA, spoke at the ceremony. "Elmer Whiting was a very special person whose portrait will serve to remind others who follow that strongly-held beliefs, sincerely articulated, put forth in an effort to improve the world around oneself, will never go out of fashion."