Civic Intelligence

Collegiate Event and Facility Management

EIN 26-3055588 • 501(c)6 • Westlake, OH

Profile

The mission of the collegiate event and facility management association is to foster the highest possible professional and ethical standards of event and facility management practices in collegiate athletic departments while providing members with educational and professional advancement opportunities. The organization strives to improve the overall cooperation and communications between member institutions and businesses, to extablish a forum for the exchange of ideas, and to disseminate information, research, data and trends to its members. In 2023 there were 955 dues paying members.

24651 Detroit RoadWestlake, OH 44145

www.nacda.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

25th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)6 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

26th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)6 • $500k-$1M nonprofits • Source year 2024

Net Margin

25th percentile

-5.6%

Higher net margin than 25% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

72nd percentile

$0

Higher top officer pay than 72% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)6 • $500k-$1M nonprofits • Source year 2014

Asset Growth

41st percentile

0.9%

Faster asset growth than 41% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Annualized from 2022 to 2024

Revenue Growth

74th percentile

17%

Faster revenue growth than 74% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets25th percentile

Assets

Down

$535,086

Down $22,844 (-4.1%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$535,086

Down $22,844 (-4.1%) from 2023

Operations
Liabilities / Revenue26th percentileNet Margin25th percentile

Revenue

Up

$406,361

Up $24,229 (+6.3%) from 2023

Expenses

Up

$429,239

Up $79,876 (+23%) from 2023

Net Income

Down

-$22,878

Down $55,647 (-170%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth41st percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$600K$400K$200K$0Assets 2012: $76,332Liabilities 2012: $12,570Net Assets 2012: $63,7622012Assets 2013: $75,341Liabilities 2013: $200Net Assets 2013: $75,1412013Assets 2014: $124,159Net Assets 2014: $124,1592014Assets 2015: $133,900Liabilities 2015: $0Net Assets 2015: $133,9002015Assets 2016: $184,378Liabilities 2016: $9,878Net Assets 2016: $174,5002016Assets 2017: $288,895Liabilities 2017: $0Net Assets 2017: $288,8952017Assets 2018: $383,580Liabilities 2018: $0Net Assets 2018: $383,5802018Assets 2019: $492,334Liabilities 2019: $0Net Assets 2019: $492,3342019Assets 2020: $441,112Liabilities 2020: $0Net Assets 2020: $441,1122020Assets 2021: $495,938Liabilities 2021: $0Net Assets 2021: $495,9382021Assets 2022: $525,161Liabilities 2022: $0Net Assets 2022: $525,1612022Assets 2023: $557,930Liabilities 2023: $0Net Assets 2023: $557,9302023Assets 2024: $535,086Liabilities 2024: $0Net Assets 2024: $535,0862024

Highlighted filing

2024

Assets$535,086
Liabilities$0
Net Assets$535,086
Open 2024 Filing

Operations Trend

Revenue Growth74th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$600K$400K$200K$0-$200KRevenue 2012: $133,692Expenses 2012: $127,141Net Income 2012: $6,5512012Revenue 2013: $155,460Expenses 2013: $144,081Net Income 2013: $11,3792013Revenue 2014: $178,417Expenses 2014: $129,399Net Income 2014: $49,0182014Revenue 2015: $200,308Expenses 2015: $190,567Net Income 2015: $9,7412015Revenue 2016: $194,078Expenses 2016: $153,478Net Income 2016: $40,6002016Revenue 2017: $281,970Expenses 2017: $167,575Net Income 2017: $114,3952017Revenue 2018: $308,963Expenses 2018: $214,278Net Income 2018: $94,6852018Revenue 2019: $342,827Expenses 2019: $234,073Net Income 2019: $108,7542019Revenue 2020: $16,585Expenses 2020: $67,807Net Income 2020: -$51,2222020Revenue 2021: $116,049Expenses 2021: $61,223Net Income 2021: $54,8262021Revenue 2022: $295,652Expenses 2022: $266,429Net Income 2022: $29,2232022Revenue 2023: $382,132Expenses 2023: $349,363Net Income 2023: $32,7692023Revenue 2024: $406,361Expenses 2024: $429,239Net Income 2024: -$22,8782024

Highlighted filing

2024

Revenue$406,361
Expenses$429,239
Net Income-$22,878
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$535,086
Liabilities
$0
Net assets
$535,086
Revenue
$406,361
Expenses
$429,239
Net income
-$22,878
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.35$0.00$5.35$4.06$4.29$0.23
2023Detailed filing. Detailed filing data is available for this year.$5.58$0.00$5.58$3.82$3.49$0.33
2022Detailed filing. Detailed filing data is available for this year.$5.25$0.00$5.25$2.96$2.66$0.29
2021Detailed filing. Detailed filing data is available for this year.$4.96$0.00$4.96$1.16$0.61$0.55
2020Detailed filing. Detailed filing data is available for this year.$4.41$0.00$4.41$0.17$0.68$0.51
2019Detailed filing. Detailed filing data is available for this year.$4.92$0.00$4.92$3.43$2.34$1.09
2018Detailed filing. Detailed filing data is available for this year.$3.84$0.00$3.84$3.09$2.14$0.95
2017Detailed filing. Detailed filing data is available for this year.$2.89$0.00$2.89$2.82$1.68$1.14
2016Detailed filing. Detailed filing data is available for this year.$1.84$0.10$1.75$1.94$1.53$0.41
2015Detailed filing. Detailed filing data is available for this year.$1.34$0.00$1.34$2.00$1.91$0.10
2014Detailed filing. Detailed filing data is available for this year.$1.24$1.24$1.78$1.29$0.49
2013Detailed filing. Detailed filing data is available for this year.$0.75$0.00$0.75$1.55$1.44$0.11
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.76$0.13$0.64$1.34$1.27$0.07
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 28, 2025
Return Version
2024v5.1
Gross Receipts
$406,361
Mission and Program Overview

Mission

The mission of the collegiate event and facility management association is to foster the highest possible professional and ethical standards of event and facility management practices in collegiate athletic departments while providing members with educational and professional advancement opportunities. The organization strives to improve the overall cooperation and communications between member institutions and businesses, to extablish a forum for the exchange of ideas, and to disseminate information, research, data and trends to its members. In 2017 there were 810 dues paying members.

Cefma is an organization devoted to promoting the highest possible professional and ethical standards in the collegiate event and facilities mgmt. Industry through educational and networking opportunities for members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$210,402$382,396▲ $171,994
Cash and Non-Interest-Bearing Accounts$345,841$152,109▼ $193,732
Pledges and Grants Receivable$1,687$581▼ $1,106
Total Assets$557,930$535,086▼ $22,844
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$557,930$535,086▼ $22,844
Total Net Assets Fund Balance$557,930$535,086▼ $22,844
Total Liabilities and Net Assets / Fund Balance$557,930$535,086▼ $22,844
Compensation and Service Providers
Top Officer Pay72nd percentile

Board Members and Trustees

NameTitle
Brad BrownPresident
Brooke Croshier-sidebothamDirector
Garron LuciusDirector
Jennifer AguilarDirector
Jessica ChrabaszczDirector
John BugnerDirector
Jon AllenDirector
Jordan HooverDirector
Katie StumppDirector
Tony NguyenDirector
Patrick a ManakCEO
Cass FergusonExecutive Committee Rep
Devon HendricksExecutive Committee Rep
Nick NagelSecretary
Megan LarsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$104,800
Program Service Revenue
$276,445
Investment Income
$25,116
Other Revenue
$0
Change in Net Assets
$-22,878
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$429,239
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$357,258--$357,258
Fees for Services Management-$39,540-$39,540
Fees for Services Other-$18,100-$18,100
Information Technology-$6,325-$6,325
Travel-$1,669-$1,669
Insurance-$1,053-$1,053
Office Expenses-$603-$603
Fees for Services Accounting-$510-$510
Other Expenses$338$3,843-$338
Total Functional Expenses$357,596$71,643$0$429,239
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
Yes
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

“Cefma delegated management duties to the directors commercial corp. (dcc), a wholly owned subsidiary of the national association of collegiate directors of athletics (nacda).”

Form 990, Part VI, Section A, Line 6

“Cefma had 1,044 dues paying members in 2024.”

Form 990, Part VI, Section A, Line 7A

“The voting members annually elect new members of the governing body.”

Form 990, Part VI, Section A, Line 7B

“By-law changes require a vote by the membership.”

Form 990, Part VI, Section B, Line 11B

“The 990 is prepared by an independent cpa firm. Although the officers and directors of cefma routinely review the financial statements upon which this form 990 is based, only certain officers of cefma and its management company review the form 990 itself.”

Form 990, Part VI, Section C, Line 19

“Cefma makes its governing documents and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Collegiate Event and Facility Management
EIN
26-3055588
Phone
4408924000
Address
24651 DETROIT ROAD, WESTLAKE, OH 44145
Doing Business As
Cefma

Signing Officer

Name
Patrick a Manak
Title
CEO
Phone
4408924000
Signed
2025-04-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Patrick Manak
Formed
2008
Legal Domicile
Oh
Voting Board Members
14
Independent Board Members
14
Employees
0
Volunteers
0

Preparer

Firm
Card Palmer Sibbison & Co
Address
4545 HINCKLEY PARKWAY, CLEVELAND, OH 44109-6009
Preparer
Daniel S Gibel CPA
Phone
2166216100
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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/MissionDesc0THE MISSION OF THE COLLEGIATE EVENT AND FACILITY MANAGEMENT ASSOCIATION IS TO FOSTER THE HIGHEST POSSIBLE PROFESSIONAL AND ETHICAL STANDARDS OF EVENT AND FACILITY MANAGEMENT PRACTICES IN COLLEGIATE ATHLETIC DEPARTMENTS WHILE PROVIDING MEMBERS WITH EDUCATIONAL AND PROFESSIONAL ADVANCEMENT OPPORTUNITIES. THE ORGANIZATION STRIVES TO IMPROVE THE OVERALL COOPERATION AND COMMUNICATIONS BETWEEN MEMBER INSTITUTIONS AND BUSINESSES, TO EXTABLISH A FORUM FOR THE EXCHANGE OF IDEAS, AND TO DISSEMINATE INFORMATION, RESEARCH, DATA AND TRENDS TO ITS MEMBERS. IN 2024 THERE WERE 1,044 DUES PAYING MEMBERS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0557930
IRS990/NetAssetsOrFundBalancesEOYAmt0535086
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt034
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0557930
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0535086
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0603
IRS990/OfficeExpensesGrp/TotalAmt0603
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0BANK & CREDIT CARD FEES
IRS990/OtherExpensesGrp/Desc1VIRTUAL PROGRAMMING EXP
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt03843
IRS990/OtherExpensesGrp/ProgramServicesAmt0338
IRS990/OtherExpensesGrp/TotalAmt03843
IRS990/OtherExpensesGrp/TotalAmt1338
IRS990/PartialLiquidationInd00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt01687
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0581
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0PATRICK MANAK
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611430
IRS990/ProgramServiceRevenueGrp/BusinessCd1611430
IRS990/ProgramServiceRevenueGrp/Desc0CABMA CONVENTION
IRS990/ProgramServiceRevenueGrp/Desc1REGIONAL CONFERENCES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0275795
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1650
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0275795
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1650
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0108350
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt010806
IRS990/PYOtherExpensesAmt0349363
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0262976
IRS990/PYRevenuesLessExpensesAmt032769
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0349363
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0382132
IRS990/ReconcilationRevenueExpnssAmt0-22878
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0276445
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd01
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0THE STAFF ADMINISTRATOR OF CEFMA IS AN EMPLOYEE OF DIRECTORS COMMERCIAL CORPORATION (DCC), A WHOLLY OWNED SUBSIDIARY OF THE NATIONAL ASSOCIATION OF COLLEGIATE DIRECTORS OF ATHLETICS (NACDA). ONE OF THEIR DUTIES AT DCC IS TO PROVIDE ORGANIZATIONAL ASSISTANCE TO CEFMA. FOR THIS AND OTHER SERVICES, CEFMA PAYS DCC AN ANNUAL MANAGEMENT FEE OF $34,040.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0PART II
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CEFMA DELEGATED MANAGEMENT DUTIES TO THE DIRECTORS COMMERCIAL CORP. (DCC), A WHOLLY OWNED SUBSIDIARY OF THE NATIONAL ASSOCIATION OF COLLEGIATE DIRECTORS OF ATHLETICS (NACDA).
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CEFMA HAD 1,044 DUES PAYING MEMBERS IN 2024.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE VOTING MEMBERS ANNUALLY ELECT NEW MEMBERS OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BY-LAW CHANGES REQUIRE A VOTE BY THE MEMBERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE 990 IS PREPARED BY AN INDEPENDENT CPA FIRM. ALTHOUGH THE OFFICERS AND DIRECTORS OF CEFMA ROUTINELY REVIEW THE FINANCIAL STATEMENTS UPON WHICH THIS FORM 990 IS BASED, ONLY CERTAIN OFFICERS OF CEFMA AND ITS MANAGEMENT COMPANY REVIEW THE FORM 990 ITSELF.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5CEFMA MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0557930
IRS990/TotalAssetsEOYAmt0535086
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IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0104800
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt071643
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0357596
IRS990/TotalFunctionalExpensesGrp/TotalAmt0429239
IRS990/TotalGrossUBIAmt00
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IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0357596
IRS990/TotalProgramServiceRevenueAmt0276445
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt025116
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0276445
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0406361
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0535086
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt01669
IRS990/TravelGrp/TotalAmt01669
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt024651 DETROIT RD
IRS990/USAddress/CityNm0WESTLAKE
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd044145
IRS990/VotingMembersGoverningBodyCnt014
IRS990/VotingMembersIndependentCnt014
IRS990/WebsiteAddressTxt0WWW.NACDA.COM
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0PATRICK A MANAK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CEO
ReturnHeader/BusinessOfficerGrp/PhoneNum04408924000
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-04-28
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0COLLEGIATE EVENT AND FACILITY MANAGEMENT
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0COLL
ReturnHeader/Filer/EIN0263055588
ReturnHeader/Filer/PhoneNum04408924000
ReturnHeader/Filer/USAddress/AddressLine1Txt024651 DETROIT ROAD
ReturnHeader/Filer/USAddress/CityNm0WESTLAKE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd044145
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0341599718
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CARD PALMER SIBBISON & CO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04545 HINCKLEY PARKWAY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CLEVELAND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0441096009
ReturnHeader/PreparerPersonGrp/PhoneNum02166216100
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DANIEL S GIBEL CPA
ReturnHeader/ReturnTs02025-05-13T15:49:43-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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