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    <ReturnTs>2024-11-23T12:38:33-05:00</ReturnTs>
    <TaxPeriodEndDt>2024-06-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>454077317</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>John Gazzo &amp; Associates LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>19357 Lauren Way</AddressLine1Txt>
        <CityNm>Strongsville</CityNm>
        <StateAbbreviationCd>OH</StateAbbreviationCd>
        <ZIPCd>44149</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-07-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>341361267</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>PARMA BAR ASSOCIATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>PARM</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>8025 CORPORATE CIRCLE</AddressLine1Txt>
        <CityNm>North Royalton</CityNm>
        <StateAbbreviationCd>OH</StateAbbreviationCd>
        <ZIPCd>44133</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>JOHN THOMAS</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <SignatureDt>2024-11-13</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>John Gazzo</PreparerPersonNm>
      <PTIN>P01273030</PTIN>
      <PhoneNum>4402272522</PhoneNum>
      <PreparationDt>2024-11-23</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
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      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <Organization501cInd organization501cTypeTxt="6">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>56260</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <MembershipDuesAmt>8169</MembershipDuesAmt>
      <InvestmentIncomeAmt>50</InvestmentIncomeAmt>
      <FundraisingGrossIncomeAmt>48041</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>50106</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>-2065</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>6154</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>400</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>5493</OtherExpensesTotalAmt>
      <TotalExpensesAmt>5893</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>261</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>17776</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>18037</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>17776</BOYAmt>
        <EOYAmt>18037</EOYAmt>
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      <LandAndBuildingsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
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        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
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      <Form990TotalAssetsGrp>
        <BOYAmt>17776</BOYAmt>
        <EOYAmt>18037</EOYAmt>
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      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
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      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>17776</BOYAmt>
        <EOYAmt>18037</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>SEE SCHEDULE O</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>LEGAL EDUCATION SEMINARS BENEFITTING 10-90 PERSONS AT EACH SEMINAR</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>2216</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>ANNUAL GOLF OUTING PROMOTING CORDIAL RELATIONS AMONG MEMBERS OF THE BAR AND BENCH, BENEFITTING ABOUT 140 PEOPLE</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>29787</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>ANNUAL FOUNDERS NIGHT DINNER HONORING OUR FOUNDERS, CURRENT MEMBERS AND SPOUSES, PROMOTING CORDIAL RELATIONS BENEFITTINGABOUT 90 PEOPLE</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>20978</ProgramServiceExpensesAmt>
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      <TotalProgramServiceExpensesAmt>52981</TotalProgramServiceExpensesAmt>
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        <PersonNm>KELLY M ZACHARIAS</PersonNm>
        <TitleTxt>PAST PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>PATRICK J MILLIGAN</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOHN THOMAS</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DAVID R BOLDT</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>NICHOLAS FRONING</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.25</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CHRISTOPHER GODINSKY</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.25</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BILL MASON</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.25</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KENNETH SPANAGEL</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.25</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BILL MASON</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>COREY FLOWERS</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.25</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ANTHONY ALTO</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.25</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DAN BARON</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.25</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MIKE HOLBROOK</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.25</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOHN HOMOLAK</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.25</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>JOHN THOMAS</PersonNm>
        <USAddress>
          <AddressLine1Txt>8025 CORPORATE CIRCLE</AddressLine1Txt>
          <CityNm>North Royalton</CityNm>
          <StateAbbreviationCd>OH</StateAbbreviationCd>
          <ZIPCd>44133</ZIPCd>
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        <PhoneNum>4405691505</PhoneNum>
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      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
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      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>7910</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>12452</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>11841</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>7622</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>8169</CurrentTaxYearAmt>
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      <GrossReceiptsNonUnrltBusGrp>
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        <CurrentTaxYearMinus3YearsAmt>24575</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>63986</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>32552</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>48041</CurrentTaxYearAmt>
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        <CurrentTaxYearMinus3YearsAmt>37027</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>75827</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>40174</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>56210</CurrentTaxYearAmt>
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        <CurrentTaxYearMinus3YearsAmt>37027</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>75827</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>40174</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>56210</CurrentTaxYearAmt>
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      <PublicSupportPY509Pct>1.00000</PublicSupportPY509Pct>
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      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
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        <Event1Nm>FOUNDER NIGH</Event1Nm>
        <GrossReceiptsEvent1Amt>16079</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>16079</GrossRevenueEvent1Amt>
        <Event2Nm>GOLF OUTING</Event2Nm>
        <GrossReceiptsEvent2Amt>29787</GrossReceiptsEvent2Amt>
        <GrossRevenueEvent2Amt>29787</GrossRevenueEvent2Amt>
        <GrossReceiptsTotalAmt>45866</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>45866</GrossRevenueTotalEventsAmt>
        <NetIncomeSummaryAmt>45866</NetIncomeSummaryAmt>
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    <IRS990ScheduleO documentId="990O">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>General explanation attachment</FormAndLineReferenceDesc>
        <ExplanationTxt>PRIMARY EXEMPT PURPOSE: TO AID ALL FORMS OF LEGAL EDUCATION AND CULTIVATE RELATIONS AMONG THE MEMBERS OF THE BAR.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other expenses Part I line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description AmountHOLIDAY PARTY 1,351WEBSITE 1,847LIABILITY INSURANCE 2,053BANK CHARGES 242</ExplanationTxt>
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    </IRS990ScheduleO>
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