Civic Intelligence

Tms West

EIN 81-2226622 • 501(c)3 • Cleveland, OH

Profile

Tms west, wholly owned by the music settlement, was incorporated in the state of ohio as a not-for-profit organization for the purpose of establishing a qualified active low- income community business participating in a new markets tax credit (nmtc) real estate development project on cleveland's west side. Tms west owns a commercial unit in a new mixed-use residential and commercial building constructed in 2018. Under a long-term agreement tms west leases its facility to the music settlement for operating its programs on cleveland's west side. The music settlement's programs at this location include early childhood, music lessons and music therapy services.

11125 Magnolia Drive 410Cleveland, OH 44106

n/A

Siviq Scores

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

Liabilities / Assets

19th percentile

0.00x

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

20th percentile

0.00x

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

99th percentile

98%

Higher net margin than 99% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

89th percentile

$191,000

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 4.3% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

10th percentile

-21%

Faster asset growth than 10% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

100th percentile

5392%

Faster revenue growth than 100% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets19th percentile

Assets

Down

$3,502,254

Down $936,402 (-21%) from 2023

Liabilities

Down

$0

Down $5,283,389 (-100%) from 2023

Net Assets

Up

$3,502,254

Up $4,346,987 (+515%) from 2023

Operations
Liabilities / Revenue20th percentileNet Margin99th percentile

Revenue

Up

$4,447,277

Up $4,366,307 (+5392%) from 2023

Expenses

Down

$100,290

Down $100,970 (-50%) from 2023

Net Income

Up

$4,346,987

Up $4,467,277 (+3714%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth10th percentile

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

$6.0M$4.0M$2.0M$0-$2.0MAssets 2017: $5,212,211Liabilities 2017: $5,283,389Net Assets 2017: -$71,1782017Assets 2018: $5,121,240Liabilities 2018: $5,283,389Net Assets 2018: -$162,1492018Assets 2019: $5,002,284Liabilities 2019: $5,320,990Net Assets 2019: -$318,7062019Assets 2020: $4,837,811Liabilities 2020: $5,321,432Net Assets 2020: -$483,6212020Assets 2021: $4,686,999Liabilities 2021: $5,308,222Net Assets 2021: -$621,2232021Assets 2022: $4,558,946Liabilities 2022: $5,283,389Net Assets 2022: -$724,4432022Assets 2023: $4,438,656Liabilities 2023: $5,283,389Net Assets 2023: -$844,7332023Assets 2024: $3,502,254Liabilities 2024: $0Net Assets 2024: $3,502,2542024

Highlighted filing

2024

Assets$3,502,254
Liabilities$0
Net Assets$3,502,254
Open 2024 Filing

Operations Trend

Revenue Growth100th percentile

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2017: $0Expenses 2017: $71,178Net Income 2017: -$71,1782017Revenue 2018: $0Expenses 2018: $90,971Net Income 2018: -$90,9712018Revenue 2019: $26,347Expenses 2019: $182,904Net Income 2019: -$156,5572019Revenue 2020: $26,346Expenses 2020: $191,261Net Income 2020: -$164,9152020Revenue 2021: $53,658Expenses 2021: $191,260Net Income 2021: -$137,6022021Revenue 2022: $88,041Expenses 2022: $191,261Net Income 2022: -$103,2202022Revenue 2023: $80,970Expenses 2023: $201,260Net Income 2023: -$120,2902023Revenue 2024: $4,447,277Expenses 2024: $100,290Net Income 2024: $4,346,9872024

Highlighted filing

2024

Revenue$4,447,277
Expenses$100,290
Net Income$4,346,987
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$3,502,254
Liabilities
$0
Net assets
$3,502,254
Revenue
$4,447,277
Expenses
$100,290
Net income
$4,346,987
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.50$0.00$3.50$4.45$0.10$4.35
2023Detailed filing. Detailed filing data is available for this year.$4.44$5.28$0.84$0.08$0.20$0.12
2022Detailed filing. Detailed filing data is available for this year.$4.56$5.28$0.72$0.09$0.19$0.10
2021Detailed filing. Detailed filing data is available for this year.$4.69$5.31$0.62$0.05$0.19$0.14
2020Detailed filing. Detailed filing data is available for this year.$4.84$5.32$0.48$0.03$0.19$0.16
2019Detailed filing. Detailed filing data is available for this year.$5.00$5.32$0.32$0.03$0.18$0.16
2018Detailed filing. Detailed filing data is available for this year.$5.12$5.28$0.16$0.00$0.09$0.09
2017Detailed filing. Detailed filing data is available for this year.$5.21$5.28$0.07$0.00$0.07$0.07
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 15, 2025
Return Version
2023v6.0
Gross Receipts
$4,850,000
Mission and Program Overview

Mission

Tms west, wholly-owned by the music settlement, was incorporated in the state of ohio as a not-for-profit organization for the purpose of establishing a qualified active low income community business participating in a new markets tax credit (nmtc) real estate development project on cleveland's west side. Tms west owns a commercial unit in a new mixed-use residential and commercial building. Completion of the contstruction project is planned for the summer of 2018.

Tms west, wholly owned by the music settlement, was incorporated in the state of ohio as a not-for-profit organization for the purpose of establishing a qualified active low- income community business participating in a new markets tax credit (nmtc) real estate development project on cleveland's west side. Tms west owns a commercial unit in a new mixed-use residential and commercial building constructed in 2018. Under a long-term agreement tms west leases its facility to the music settlement for operating its programs on cleveland's west side. The music settlement's programs at this location include early childhood, music lessons and music therapy services.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,602,541$3,502,248▼ $100,293
Cash and Non-Interest-Bearing Accounts$20,246$6▼ $20,240
Total Assets$4,438,656$3,502,254▼ $936,402
Other Assets Total$815,869$0▼ $815,869
Liabilities
Mortgage Notes Payable Secured by Investment Property$4,850,000$0▼ $4,850,000
Other Liabilities$433,389$0▼ $433,389
Total Liabilities$5,283,389$0▼ $5,283,389
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-844,733$3,502,254▲ $4,346,987
Total Net Assets Fund Balance$-844,733$3,502,254▲ $4,346,987
Total Liabilities and Net Assets / Fund Balance$4,438,656$3,502,254▼ $936,402

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,422,975$593,386$4,016,361
Land$79,273-$79,273
Compensation and Service Providers
Top Officer Pay89th percentile

Board Members and Trustees

NameTitle
Maura L HughesChairperson
Geralyn M PrestiPresident
Deborah a WilcoxVice President
John W Waldeck JrVice President & Treasurer
Stephen J MillerSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$4,850,000
Program Service Revenue
$0
Investment Income
$-395,655
Other Revenue
$-7,068
All Other Contributions
$4,850,000
Change in Net Assets
$4,346,987
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$100,290
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
Depreciation Depletion-$100,290-$100,290
Total Functional Expenses$0$100,290$0$100,290
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
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

“A copy of form 990 was provided to all board members.”

Form 990, Part VI, Section B, Line 12C

“Tms west requires an annual review and update by board members of the conflict of interest policy. Board and senior staff members annually sign a document which states that they have read and are in compliance with the conflict of interest policy.”

Form 990, Part VI, Section C, Line 19

“Tms west makes all governing documents, its conflict of interest policy and financial statements available to the public upon request.”

Form 990, Part VIII, Line 7B(II)

“In october 2023, the music settlement successfully completed the seven-year compliance period related to the nmtc financing secured for this development project. On october 3, 2023 the nmtc exit transaction was closed when the other nmtc lenders withdrew and the music settlement and tms west collapsed the nmtc structure. As a result, all related loans were forgiven and tms west owns the ohio city property. No debt survived from this initial nmtc financing and tms west recorded a gain on forgiveness of debt of $4,850,000 as revenue during the fiscal year ended 06/30/24. In addition, the deferred investment, organizational and other costs related to the financing transaction were written off, resulting in a loss of $395,655 during the year ended june 30, 2024.”

Filing and Contact Details

Filer

Filer Name
Tms West
EIN
81-2226622
Phone
2164215806
Address
11125 MAGNOLIA DRIVE 410, CLEVELAND, OH 44106

Signing Officer

Name
Geralyn M Presti
Title
President
Phone
2164215806
Signed
2025-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Geralyn M Presti
Formed
2016
Legal Domicile
Oh
Voting Board Members
5
Independent Board Members
4
Employees
0
Volunteers
4

Preparer

Firm
Zinner & Co Llp
Address
3201 ENTERPRISE PARKWAY SUITE 410, CLEVELAND, OH 44122-7329
Preparer
Susan D Krantz
Phone
2168310733
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“This process has not changed from the prior year.”

Raw XML Appendix397 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
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IRS990/Form990PartVIISectionAGrp/TitleTxt0CHAIRPERSON
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IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDENT
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IRS990ScheduleA/SupportSumAmt07068
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IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt03422975
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0593386
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt04016361
IRS990ScheduleD/LandGrp/BookValueAmt079273
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt079273
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03502248
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0191000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0GERALYN M PRESTI
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0191000
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0PRESIDENT & CEO GERALYN M. PRESTI WAS PAID BY THE CLEVELAND MUSIC SCHOOL SETTLEMENT WHICH IS A RELATED ORGANIZATION. THE CHIEF EXECUTIVE OFFICER POSITION IS REVIEWED ANNUALLY BY BOTH THE CHAIRMAN OF THE BOARD AND THE BOARD. A SALARY ANALYSIS IS COMPLETED AND PRESENTED FOR COMMITTEE REVIEW AND APPROVAL. ALL OTHER OFFICERS ARE REVIEWED ANNUALLY BY THE CHIEF EXECUTIVE OFFICER, WHICH INCLUDES A PERFORMANCE ASSESSMENT TO ESTABLISH WHETHER ANNUAL OBJECTIVES (BY POSITION) HAVE BEEN MET.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 3
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF FORM 990 WAS PROVIDED TO ALL BOARD MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1TMS WEST REQUIRES AN ANNUAL REVIEW AND UPDATE BY BOARD MEMBERS OF THE CONFLICT OF INTEREST POLICY. BOARD AND SENIOR STAFF MEMBERS ANNUALLY SIGN A DOCUMENT WHICH STATES THAT THEY HAVE READ AND ARE IN COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2TMS WEST MAKES ALL GOVERNING DOCUMENTS, ITS CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3IN OCTOBER 2023, THE MUSIC SETTLEMENT SUCCESSFULLY COMPLETED THE SEVEN-YEAR COMPLIANCE PERIOD RELATED TO THE NMTC FINANCING SECURED FOR THIS DEVELOPMENT PROJECT. ON OCTOBER 3, 2023 THE NMTC EXIT TRANSACTION WAS CLOSED WHEN THE OTHER NMTC LENDERS WITHDREW AND THE MUSIC SETTLEMENT AND TMS WEST COLLAPSED THE NMTC STRUCTURE. AS A RESULT, ALL RELATED LOANS WERE FORGIVEN AND TMS WEST OWNS THE OHIO CITY PROPERTY. NO DEBT SURVIVED FROM THIS INITIAL NMTC FINANCING AND TMS WEST RECORDED A GAIN ON FORGIVENESS OF DEBT OF $4,850,000 AS REVENUE DURING THE FISCAL YEAR ENDED 06/30/24. IN ADDITION, THE DEFERRED INVESTMENT, ORGANIZATIONAL AND OTHER COSTS RELATED TO THE FINANCING TRANSACTION WERE WRITTEN OFF, RESULTING IN A LOSS OF $395,655 DURING THE YEAR ENDED JUNE 30, 2024.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VIII, LINE 7B(II)
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 2C:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0THE CLEVELAND MUSIC SCHOOL SETTLEMENT
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0PROVIDE ARTS EXPERIENCES
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IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd01
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd01
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd01
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt07068
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0FAIR MARKET VALUE
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1FAIR MARKET VALUE
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0THE CLEVELAND MUSIC SCHOOL SETTLEMENT
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1THE CLEVELAND MUSIC SCHOOL SETTLEMENT
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IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt04438656
IRS990/TotalAssetsEOYAmt03502254
IRS990/TotalAssetsGrp/BOYAmt04438656
IRS990/TotalAssetsGrp/EOYAmt03502254
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalContributionsAmt04850000
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0100290
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IRS990/TotalLiabilitiesGrp/BOYAmt05283389
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-844733
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03502254
IRS990/TotalOtherCompensationAmt00
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0-395655
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0-7068
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt04447277
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt04
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IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
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IRS990/USAddress/ZIPCd044106
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0GERALYN M PRESTI
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02164215806
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0TMS WEST
ReturnHeader/Filer/BusinessNameControlTxt0TMSW
ReturnHeader/Filer/EIN0812226622
ReturnHeader/Filer/PhoneNum02164215806
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ReturnHeader/Filer/USAddress/CityNm0CLEVELAND
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
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ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0341663731
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ZINNER & CO LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03201 ENTERPRISE PARKWAY SUITE 410
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CLEVELAND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0441227329
ReturnHeader/PreparerPersonGrp/PhoneNum02168310733
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SUSAN D KRANTZ
ReturnHeader/ReturnTs02025-05-15T14:21:22-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

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