Civic Intelligence

College Athletic Business Management Association

EIN 38-6107311 • 501(c)6 • Westlake, OH

Profile

The mission of the college athletic business management association is to foster the highest possible professional and ethical standards of business management practices in collegiate athletic departments while providing members with educational and professional advancement opportunities.

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

50th percentile

0.00x

Higher debt load relative to assets than 50% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

52nd percentile

0.00x

Higher debt load relative to revenue than 52% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2024

Net Margin

80th percentile

20%

Higher net margin than 80% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2024

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

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

501(c)6 • <$500k nonprofits • Source year 2024

Asset Growth

87th percentile

34%

Faster asset growth than 87% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

82nd percentile

28%

Faster revenue growth than 82% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Up

$372,236

Up $94,780 (+34%) from 2023

Liabilities

Down

$232

Down $978 (-81%) from 2023

Net Assets

Up

$372,004

Up $95,758 (+35%) from 2023

Revenue

Up

$484,076

Up $105,559 (+28%) from 2023

Expenses

Down

$388,318

Down $51,674 (-12%) from 2023

Net Income

Up

$95,758

Up $157,233 (+256%) from 2023

Trend Graphs

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2011: $198,548Liabilities 2011: $02011Assets 2012: $193,582Net Assets 2012: $193,5822012Assets 2013: $187,182Liabilities 2013: $0Net Assets 2013: $187,1822013Assets 2014: $206,271Liabilities 2014: $0Net Assets 2014: $206,2712014Assets 2015: $227,424Liabilities 2015: $0Net Assets 2015: $227,4242015Assets 2016: $228,539Liabilities 2016: $0Net Assets 2016: $228,5392016Assets 2017: $251,599Liabilities 2017: $0Net Assets 2017: $251,5992017Assets 2018: $251,289Liabilities 2018: $0Net Assets 2018: $251,2892018Assets 2019: $232,999Liabilities 2019: $0Net Assets 2019: $232,9992019Assets 2020: $200,785Liabilities 2020: $0Net Assets 2020: $200,7852020Assets 2021: $276,763Liabilities 2021: $3,064Net Assets 2021: $273,6992021Assets 2022: $337,721Liabilities 2022: $0Net Assets 2022: $337,7212022Assets 2023: $277,456Liabilities 2023: $1,210Net Assets 2023: $276,2462023Assets 2024: $372,236Liabilities 2024: $232Net Assets 2024: $372,0042024

Highlighted filing

2024

Assets$372,236
Liabilities$232
Net Assets$372,004

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $172,598Expenses 2011: $176,852Net Income 2011: -$4,2542011Revenue 2012: $171,411Expenses 2012: $176,377Net Income 2012: -$4,9662012Revenue 2013: $221,282Expenses 2013: $227,813Net Income 2013: -$6,5312013Revenue 2014: $239,891Expenses 2014: $220,802Net Income 2014: $19,0892014Revenue 2015: $233,531Expenses 2015: $212,378Net Income 2015: $21,1532015Revenue 2016: $247,103Expenses 2016: $245,988Net Income 2016: $1,1152016Revenue 2017: $260,370Expenses 2017: $237,311Net Income 2017: $23,0592017Revenue 2018: $282,698Expenses 2018: $283,008Net Income 2018: -$3102018Revenue 2019: $309,420Expenses 2019: $327,710Net Income 2019: -$18,2902019Revenue 2020: $21,241Expenses 2020: $53,455Net Income 2020: -$32,2142020Revenue 2021: $129,092Expenses 2021: $56,178Net Income 2021: $72,9142021Revenue 2022: $370,078Expenses 2022: $306,056Net Income 2022: $64,0222022Revenue 2023: $378,517Expenses 2023: $439,992Net Income 2023: -$61,4752023Revenue 2024: $484,076Expenses 2024: $388,318Net Income 2024: $95,7582024

Highlighted filing

2024

Revenue$484,076
Expenses$388,318
Net Income$95,758

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.72$0.00$3.72$4.84$3.88$0.96
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.77$0.01$2.76$3.79$4.40$0.61
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.38$0.00$3.38$3.70$3.06$0.64
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.77$0.03$2.74$1.29$0.56$0.73
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.01$0.00$2.01$0.21$0.53$0.32
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.33$0.00$2.33$3.09$3.28$0.18
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.51$0.00$2.51$2.83$2.83$0.00
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.52$0.00$2.52$2.60$2.37$0.23
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.29$0.00$2.29$2.47$2.46$0.01
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.27$0.00$2.27$2.34$2.12$0.21
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.06$0.00$2.06$2.40$2.21$0.19
2013Detailed filing. Detailed filing data is available for this year.$1.87$0.00$1.87$2.21$2.28$0.07
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.94$1.94$1.71$1.76$0.05
2011Summary only. Only limited summary data is available for this year.$1.99$0.00$1.73$1.77$0.04
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
$484,076
Mission and Program Overview

Mission

The mission of the college athletic business management association is to foster the highest possible professional and ethical standards of business management practices in collegiate athletic departments while providing members with educational and professional advancement opportunities.

Cabma is an organization devoted to the establishment, maintenance and implementation of standards of integrity and efficiency in the management and administration of business in collegiate athletic departments.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$277,085$371,897▲ $94,812
Accounts Receivable$371$339▼ $32
Total Assets$277,456$372,236▲ $94,780
Liabilities
Accounts Payable and Accrued Expenses$1,210$232▼ $978
Total Liabilities$1,210$232▼ $978
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$276,246$372,004▲ $95,758
Total Net Assets Fund Balance$276,246$372,004▲ $95,758
Total Liabilities and Net Assets / Fund Balance$277,456$372,236▲ $94,780
Compensation and Service Providers

Board Members and Trustees

NameTitle
Rob NovakPresident
Ashley LekoFirst Vice President
Josh IsomSecond Vice President
Kyle RaeThird Vice President
Katelyn FischerDirector
Patrick a ManakCEO
Revenue and Support

Revenue Composition

Contributions and Grants
$138,075
Program Service Revenue
$342,113
Investment Income
$3,888
Other Revenue
$0
Change in Net Assets
$95,758
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$388,318
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$347,577--$347,577
Fees for Services Management-$23,116-$23,116
Information Technology-$2,897-$2,897
Insurance-$1,635-$1,635
Other Expenses$1,406$2,636-$1,406
Fees for Services Accounting-$525-$525
All Other Expenses$338--$338
Office Expenses-$24-$24
Total Functional Expenses$349,321$38,997$0$388,318
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

Cabma 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

Cabma had 903 dues paying members during 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 cabma routinely review the financial statements upon which this form 990 is based, only certain officers of cabma and its management company review the form 990 itself.

Form 990, Part VI, Section C, Line 19

Cabma makes its governing documents and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
College Athletic Business Management
EIN
38-6107311
Phone
4408924000
Address
24651 DETROIT ROAD, WESTLAKE, OH 44145
Doing Business As
Cabma

Signing Officer

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

Organization Details

Principal Officer
Patrick a Manak
Formed
1965
Legal Domicile
Oh
Voting Board Members
5
Independent Board Members
5
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
Raw XML Appendix315 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt01210
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0232
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IRS990/AccountsReceivableGrp/EOYAmt0339
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0CABMA IS AN ORGANIZATION DEVOTED TO THE ESTABLISHMENT, MAINTENANCE AND IMPLEMENTATION OF STANDARDS OF INTEGRITY AND EFFICIENCY IN THE MANAGEMENT AND ADMINISTRATION OF BUSINESS IN COLLEGIATE ATHLETIC DEPARTMENTS.
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IRS990/Form990PartVIISectionAGrp/OfficerInd0X
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IRS990/Form990PartVIISectionAGrp/OfficerInd5X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/PersonNm0ROB NOVAK
IRS990/Form990PartVIISectionAGrp/PersonNm1ASHLEY LEKO
IRS990/Form990PartVIISectionAGrp/PersonNm2JOSH ISOM
IRS990/Form990PartVIISectionAGrp/PersonNm3KATELYN FISCHER
IRS990/Form990PartVIISectionAGrp/PersonNm4PATRICK A MANAK
IRS990/Form990PartVIISectionAGrp/PersonNm5KYLE RAE
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1FIRST VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECOND VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt5THIRD VICE PRESIDENT
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IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
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IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
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IRS990/GroupReturnForAffiliatesInd00
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IRS990/IndivRcvdGreaterThan100KCnt00
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IRS990/MinutesOfCommitteesInd01
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IRS990/MissionDesc0THE MISSION OF THE COLLEGE ATHLETIC BUSINESS MANAGEMENT ASSOCIATION IS TO FOSTER THE HIGHEST POSSIBLE PROFESSIONAL AND ETHICAL STANDARDS OF BUSINESS MANAGEMENT PRACTICES IN COLLEGIATE ATHLETIC DEPARTMENTS WHILE PROVIDING MEMBERS WITH EDUCATIONAL AND PROFESSIONAL ADVANCEMENT OPPORTUNITIES.
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IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd01
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0THE STAFF ADMINISTRATOR OF CABMA 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 CABMA. FOR THIS AND OTHER SERVICES, CABMA PAYS DCC AN ANNUAL MANAGEMENT FEE OF $17,616.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0PART II
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CABMA 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/ExplanationTxt1CABMA HAD 903 DUES PAYING MEMBERS DURING 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 CABMA ROUTINELY REVIEW THE FINANCIAL STATEMENTS UPON WHICH THIS FORM 990 IS BASED, ONLY CERTAIN OFFICERS OF CABMA AND ITS MANAGEMENT COMPANY REVIEW THE FORM 990 ITSELF.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5CABMA 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/TotalAssetsBOYAmt0277456
IRS990/TotalAssetsEOYAmt0372236
IRS990/TotalAssetsGrp/BOYAmt0277456
IRS990/TotalAssetsGrp/EOYAmt0372236
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0138075
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt038997
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0349321
IRS990/TotalFunctionalExpensesGrp/TotalAmt0388318
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01210
IRS990/TotalLiabilitiesEOYAmt0232
IRS990/TotalLiabilitiesGrp/BOYAmt01210
IRS990/TotalLiabilitiesGrp/EOYAmt0232
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0276246
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0372004
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0349321
IRS990/TotalProgramServiceRevenueAmt0342113
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt03888
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0342113
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0484076
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0277456
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0372236
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt024651 DETROIT ROAD
IRS990/USAddress/CityNm0WESTLAKE
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd044145
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
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/BusinessNameLine1Txt0COLLEGE ATHLETIC BUSINESS MANAGEMENT
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0COLL
ReturnHeader/Filer/EIN0386107311
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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