Civic Intelligence

Division III Conference Commissioners

EIN 87-4359057 • 501(c)6 • Westlake, OH

Profile

The division iii - cca conference commissioner association's primary exempt purpose is to empower commissioners to effectively lead their conferences and positively impact division iii intercollegiate athletics by identifying challenges, developing solutions, and taking collective action that reflects the conference perspective.

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

53rd percentile

0.00x

Higher debt load relative to assets than 53% of similar nonprofits.

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

Liabilities / Revenue

57th percentile

0.01x

Higher debt load relative to revenue than 57% of similar nonprofits.

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

Net Margin

97th percentile

67%

Higher net margin than 97% 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

90th percentile

44%

Faster asset growth than 90% of similar nonprofits.

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

Revenue Growth

67th percentile

9.8%

Faster revenue growth than 67% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets53rd percentile

Assets

Up

$273,158

Up $83,116 (+44%) from 2023

Liabilities

Up

$761

Up $761 from 2023

Net Assets

Up

$272,397

Up $82,355 (+43%) from 2023

Operations
Liabilities / Revenue57th percentileNet Margin97th percentile

Revenue

Up

$122,835

Up $10,983 (+9.8%) from 2023

Expenses

Down

$40,480

Down $36,045 (-47%) from 2023

Net Income

Up

$82,355

Up $47,028 (+133%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth90th percentile

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

$300K$200K$100K$0Assets 2022: $154,715Liabilities 2022: $0Net Assets 2022: $154,7152022Assets 2023: $190,042Liabilities 2023: $0Net Assets 2023: $190,0422023Assets 2024: $273,158Liabilities 2024: $761Net Assets 2024: $272,3972024

Highlighted filing

2024

Assets$273,158
Liabilities$761
Net Assets$272,397
Open 2024 Filing

Operations Trend

Revenue Growth67th percentile

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

$300K$200K$100K$0Revenue 2022: $236,842Expenses 2022: $82,127Net Income 2022: $154,7152022Revenue 2023: $111,852Expenses 2023: $76,525Net Income 2023: $35,3272023Revenue 2024: $122,835Expenses 2024: $40,480Net Income 2024: $82,3552024

Highlighted filing

2024

Revenue$122,835
Expenses$40,480
Net Income$82,355
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$273,158
Liabilities
$761
Net assets
$272,397
Revenue
$122,835
Expenses
$40,480
Net income
$82,355
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.73$0.01$2.72$1.23$0.40$0.82
2023Detailed filing. Detailed filing data is available for this year.$1.90$0.00$1.90$1.12$0.77$0.35
2022Detailed filing. Detailed filing data is available for this year.$1.55$0.00$1.55$2.37$0.82$1.55
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 29, 2025
Return Version
2024v5.1
Gross Receipts
$122,835
Mission and Program Overview

Mission

The division iii - cca conference commissioner association's primary exempt purpose is to empower commissioners to effectively lead their conferences and positively impact division iii intercollegiate athletics by identifying challenges, developing solutions, and taking collective action that reflects the conference perspective.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$189,992$272,926▲ $82,934
Accounts Receivable$50$232▲ $182
Total Assets$190,042$273,158▲ $83,116
Liabilities
Accounts Payable and Accrued Expenses-$761-
Total Liabilities$0$761▲ $761
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$190,042$272,397▲ $82,355
Total Net Assets Fund Balance$190,042$272,397▲ $82,355
Total Liabilities and Net Assets / Fund Balance$190,042$273,158▲ $83,116
Compensation and Service Providers
Top Officer Pay77th percentile

Board Members and Trustees

NameTitle
Jennifer DubowPresident
Keri Alexander LuchowskiVice President
Brad BankstonDirector
Chris RoekleDirector
Danielle HarrisDirector
Sarah OteyDirector
Patrick a ManakCEO
Katie BoldvichSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$114,251
Program Service Revenue
$6,750
Investment Income
$1,834
Other Revenue
$0
Change in Net Assets
$82,355
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$40,480
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$25,858--$25,858
Fees for Services Management-$7,800-$7,800
Fees for Services Accounting-$515-$515
Other Expenses$338$484-$338
Office Expenses-$5-$5
Total Functional Expenses$26,196$14,284$0$40,480
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

“Diiica 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

“In 2024 diiica had 32 dues paying members”

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 diiica routinely review the financial statements upon which this form 990 is based, only certain officers of diiica and its management company review the form 990 itself.”

Form 990, Part VI, Section C, Line 19

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

Filing and Contact Details

Filer

Filer Name
Division Iii Conference Commissioners
EIN
87-4359057
Phone
4408924000
Address
24651 DETROIT ROAD, WESTLAKE, OH 44145
Doing Business As
Div Iii Cca

Signing Officer

Name
Patrick a Manak
Title
CEO
Phone
4408924000
Signed
2025-04-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Patrick a Manak
Formed
2022
Legal Domicile
Oh
Voting Board Members
7
Independent Board Members
7
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 Appendix328 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.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY/TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
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IRS990/MissionDesc0THE DIVISION III - CCA CONFERENCE COMMISSIONER ASSOCIATION'S PRIMARY EXEMPT PURPOSE IS TO EMPOWER COMMISSIONERS TO EFFECTIVELY LEAD THEIR CONFERENCES AND POSITIVELY IMPACT DIVISION III INTERCOLLEGIATE ATHLETICS BY IDENTIFYING CHALLENGES, DEVELOPING SOLUTIONS, AND TAKING COLLECTIVE ACTION THAT REFLECTS THE CONFERENCE PERSPECTIVE.
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IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0THE STAFF ADMINISTRATOR OF DIIICA 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 DIIICA. FOR THIS AND OTHER SERVICES, DIIICA PAYS DCC AN ANNUAL MANAGEMENT FEE OF $3,900.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0PART II
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DIIICA 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/ExplanationTxt1IN 2024 DIIICA HAD 32 DUES PAYING MEMBERS
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 DIIICA ROUTINELY REVIEW THE FINANCIAL STATEMENTS UPON WHICH THIS FORM 990 IS BASED, ONLY CERTAIN OFFICERS OF DIIICA AND ITS MANAGEMENT COMPANY REVIEW THE FORM 990 ITSELF.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DIIICA MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 3
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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
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IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0190042
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0273158
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt024651 DETROIT RD
IRS990/USAddress/CityNm0WESTLAKE
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd044145
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
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/SignatureDt02025-04-29
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0DIVISION III CONFERENCE COMMISSIONERS
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0DIVI
ReturnHeader/Filer/EIN0874359057
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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