Civic Intelligence

Air Conditioning & Refrigeration Industry Promotion Fund of Massachusetts

990 • Fiscal year 2020 • EIN 22-2509619

Jan 01, 2020 to Dec 31, 2020 • Filed on May 19, 2021

1266 Furnace Brook Parkway 201Quincy, MA 02169

(617) 405-4221

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

29th percentile

0.01x

Higher debt load relative to assets than 29% of similar nonprofits.

2020 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

32nd percentile

0.01x

Higher debt load relative to revenue than 32% of similar nonprofits.

2020 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2020

Net Margin

93rd percentile

39%

Higher net margin than 93% of similar nonprofits.

2020 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

98th percentile

$257,231

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 69.6% of source-year revenue.

2020 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2020

Asset Growth

75th percentile

19%

Faster asset growth than 75% of similar nonprofits.

2020 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Revenue Growth

62nd percentile

-3.7%

Faster revenue growth than 62% of similar nonprofits.

2020 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Assets

Up

$911,227

Up $146,639 (+19%) from 2019

Net Assets

Up

$906,504

Up $143,226 (+19%) from 2019

Liabilities

Up

$4,723

Up $3,413 (+261%) from 2019

Revenue

Down

$369,592

Down $14,047 (-3.7%) from 2019

Expenses

Down

$226,366

Down $140,189 (-38%) from 2019

Net Income

Up

$143,226

Up $126,142 (+738%) from 2019

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.0M$500K$0Assets 2010: $420,480Liabilities 2010: $0Net Assets 2010: $420,4802010Assets 2011: $434,030Liabilities 2011: $1,273Net Assets 2011: $432,7572011Assets 2012: $457,963Liabilities 2012: $1,310Net Assets 2012: $456,6532012Assets 2013: $530,412Liabilities 2013: $34,353Net Assets 2013: $496,0592013Assets 2014: $555,561Liabilities 2014: $31,265Net Assets 2014: $524,2962014Assets 2015: $527,023Liabilities 2015: $3,431Net Assets 2015: $523,5922015Assets 2016: $575,489Liabilities 2016: $8,242Net Assets 2016: $567,2472016Assets 2017: $644,350Liabilities 2017: $9,560Net Assets 2017: $634,7902017Assets 2018: $748,036Liabilities 2018: $1,842Net Assets 2018: $746,1942018Assets 2019: $764,588Liabilities 2019: $1,310Net Assets 2019: $763,2782019Assets 2020: $911,227Liabilities 2020: $4,723Net Assets 2020: $906,5042020Assets 2021: $987,801Liabilities 2021: $72,323Net Assets 2021: $915,4782021Assets 2022: $818,248Liabilities 2022: $4,100Net Assets 2022: $814,1482022Assets 2023: $781,968Liabilities 2023: $4,100Net Assets 2023: $777,8682023Assets 2024: $497,029Liabilities 2024: $97,944Net Assets 2024: $399,0852024

Highlighted filing

2020

Assets$911,227
Liabilities$4,723
Net Assets$906,504

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.0M$500K$0-$500KExpenses 2010: $245,0372010Revenue 2011: $301,871Expenses 2011: $268,576Net Income 2011: $33,2952011Expenses 2012: $268,3672012Revenue 2013: $317,634Expenses 2013: $278,228Net Income 2013: $39,4062013Revenue 2014: $318,760Expenses 2014: $290,523Net Income 2014: $28,2372014Revenue 2015: $267,726Expenses 2015: $268,430Net Income 2015: -$7042015Revenue 2016: $350,292Expenses 2016: $306,637Net Income 2016: $43,6552016Revenue 2017: $369,632Expenses 2017: $302,089Net Income 2017: $67,5432017Revenue 2018: $422,218Expenses 2018: $310,814Net Income 2018: $111,4042018Revenue 2019: $383,639Expenses 2019: $366,555Net Income 2019: $17,0842019Revenue 2020: $369,592Expenses 2020: $226,366Net Income 2020: $143,2262020Revenue 2021: $384,721Expenses 2021: $375,747Net Income 2021: $8,9742021Revenue 2022: $457,980Expenses 2022: $559,310Net Income 2022: -$101,3302022Revenue 2023: $491,415Expenses 2023: $527,695Net Income 2023: -$36,2802023Revenue 2024: $509,193Expenses 2024: $887,976Net Income 2024: -$378,7832024

Highlighted filing

2020

Revenue$369,592
Expenses$226,366
Net Income$143,226
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
May 19, 2021
Return Version
2020v4.1
Gross Receipts
$369,592
Mission and Program Overview

Mission

To develop the mechanical service contracting industry and to promote the interest and welfare to its members. To provide training and job awareness programs.

The air conditioning & refrigeration industry promotion fund provides education and vocational assistance to its members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts-$885,413-
Savings and Temporary Cash Investments$726,633--
Accounts Receivable$29,955$25,814▼ $4,141
Prepaid Expenses and Deferred Charges$8,000--
Total Assets$764,588$911,227▲ $146,639
Liabilities
Accounts Payable and Accrued Expenses$1,310$4,723▲ $3,413
Total Liabilities$1,310$4,723▲ $3,413
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$763,278$906,504▲ $143,226
Total Net Assets Fund Balance$763,278$906,504▲ $143,226
Total Liabilities and Net Assets / Fund Balance$764,588$911,227▲ $146,639
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$30,600
Program Service Revenue
$336,800
Investment Income
$2,192
Other Revenue
$0
Change in Net Assets
$143,226
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$226,366
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
Fees for Services Lobbying---$18,055
Other Expenses---$14,985
All Other Expenses---$13,412
Fees for Services Accounting---$7,100
Insurance---$1,580
Fees for Services Legal---$95
Total Functional Expenses$0$0$0$226,366
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
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Part VI, Section A, Line 8B

Committees do not have the authority to act on behalf of the governing body

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

Board reviews and approves 990 prior to filing. The board then authorizes executive director to submit 990.

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

Each year the fund's conflict of interest policy is reviewed by all officers and directors. The policy is read and a statement is signed indicating that they understand the policy, have reported all potential conflicts within the past year according to the policy and will report all potential conflicts during the coming year. All potential conflicts are evaluated and reviewed by the board to determine if a conflict actually exisits in those instances where the potential transaction is a conflict the board examines the transaction and a vote is taken (those involved do not vote) as to whether the trust will enter the transaction.

Form 990, Part VI, Section C, Line 19

No documents available to public

Filing and Contact Details

Filer

Filer Name
Air Conditioning & Refrigeration
EIN
22-2509619
Phone
6174054221
Address
1266 FURNACE BROOK PARKWAY 201, QUINCY, MA 02169

Signing Officer

Name
Stephen Affanato
Title
Director
Phone
6174054221
Signed
2021-05-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Stephen Affanato
Formed
1976
Legal Domicile
Ma
Voting Board Members
14
Independent Board Members
14
Employees
0
Volunteers
0

Preparer

Firm
Manzi & Associates LLC
Address
855 TURNPIKE STREET, NORTH ANDOVER, MA 01845
Phone
9789751099
Supplemental Narrative

Additional Explanations

Part XII Ln 2C

Process has not changed from prior year.

Financial Statement Notes

PART X, LINE 2:

Accounting principles generally accepted in the united states of america require fund management to evaluate tax positions taken by the plan and recognize a tax liability (or asset) if the fund has taken an uncertain position that more likely than not would not be sustained upon examination by the internal revenue service. The director has analyzed the tax positions taken by the plan, and has concluded that as of december 31, 2020, there are no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements.

Raw XML AppendixShowing 400 of 420 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/AccountantCompileOrReviewInd01
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt01310
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt04723
IRS990/AccountsReceivableGrp/BOYAmt029955
IRS990/AccountsReceivableGrp/EOYAmt025814
IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0THE AIR CONDITIONING & REFRIGERATION INDUSTRY PROMOTION FUND PROVIDES EDUCATION AND VOCATIONAL ASSISTANCE TO ITS MEMBERS.
IRS990/AllOtherExpensesGrp/TotalAmt013412
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0STEPHEN AFFANATO
IRS990/BooksInCareOfDetail/PhoneNum06174054221
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01266 FURNACE BROOK PARKWAY 201
IRS990/BooksInCareOfDetail/USAddress/CityNm0QUINCY
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd002169
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/EOYAmt0885413
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt030600
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt02192
IRS990/CYOtherExpensesAmt0226366
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0336800
IRS990/CYRevenuesLessExpensesAmt0143226
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0226366
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0369592
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/Desc0TO DEVELOP THE MECHANCIAL SERVICE CONTRACTING INDUSTRY AND PROMOTE THE INTEREST AND WELFARE TO ITS MEMBERS, TO PROVIDE TRAINING AND JOB AWARENESS PROGRAMS.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt00
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/TotalAmt07100
IRS990/FeesForServicesLegalGrp/TotalAmt095
IRS990/FeesForServicesLobbyingGrp/TotalAmt018055
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt042.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt02.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt22.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt32.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt42.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt52.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt62.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt72.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt82.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt92.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt102.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt112.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt122.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt132.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt142.50
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd10X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd11X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd12X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd13X
IRS990/Form990PartVIISectionAGrp/KeyEmployeeInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt110
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt120
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt130
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt1447347
IRS990/Form990PartVIISectionAGrp/PersonNm0JEFF POTTER
IRS990/Form990PartVIISectionAGrp/PersonNm1MARC DONATO
IRS990/Form990PartVIISectionAGrp/PersonNm2ROBERT LYONS
IRS990/Form990PartVIISectionAGrp/PersonNm3WILLIAM FLEMING
IRS990/Form990PartVIISectionAGrp/PersonNm4JOHN CANAVAN
IRS990/Form990PartVIISectionAGrp/PersonNm5MICHAEL DIMATTIA
IRS990/Form990PartVIISectionAGrp/PersonNm6TROY DINAPOLI
IRS990/Form990PartVIISectionAGrp/PersonNm7MICHAEL GRINNELL
IRS990/Form990PartVIISectionAGrp/PersonNm8CHET HOLT
IRS990/Form990PartVIISectionAGrp/PersonNm9WILLIAM LYNCH
IRS990/Form990PartVIISectionAGrp/PersonNm10FRANK NORTON
IRS990/Form990PartVIISectionAGrp/PersonNm11MICHAEL PICARIELLO
IRS990/Form990PartVIISectionAGrp/PersonNm12BOB POIRIER
IRS990/Form990PartVIISectionAGrp/PersonNm13GINO WHOOLEY
IRS990/Form990PartVIISectionAGrp/PersonNm14STEPHEN AFFANATO
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt14209884
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt8TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt9TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt10TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt11TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt12TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt13TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01976
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt014
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0369592
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt014
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/TotalAmt01580
IRS990/InvestmentIncomeGrp/ExclusionAmt02192
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt02192
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0MA
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt030600
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd00
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO DEVELOP THE MECHANCIAL SERVICE CONTRACTING INDUSTRY AND PROMOTE THE INTEREST AND WELFARE TO ITS MEMBERS, TO PROVIDE TRAINING AND JOB AWARENESS PROGRAMS
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0763278
IRS990/NetAssetsOrFundBalancesEOYAmt0906504
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0763278
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0906504
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0ADMINISTRATIVE FEES
IRS990/OtherExpensesGrp/Desc1NATIONAL ASSOCIATION DU
IRS990/OtherExpensesGrp/Desc2MEETINGS - MEMBERSHIP
IRS990/OtherExpensesGrp/Desc3EDUCATION AND PROFESSIO
IRS990/OtherExpensesGrp/TotalAmt090000
IRS990/OtherExpensesGrp/TotalAmt145236
IRS990/OtherExpensesGrp/TotalAmt235903
IRS990/OtherExpensesGrp/TotalAmt314985
IRS990/PartialLiquidationInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt08000
IRS990/PrincipalOfficerNm0STEPHEN AFFANATO
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/Desc0CONTRACTOR DUES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0336800
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0336800
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt033600
IRS990/PYGrantsAndSimilarPaidAmt06024
IRS990/PYInvestmentIncomeAmt03161
IRS990/PYOtherExpensesAmt0360531
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0346878
IRS990/PYRevenuesLessExpensesAmt017084
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0366555
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0383639
IRS990/ReconcilationRevenueExpnssAmt0143226
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0726633
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE FUND MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE FUND HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. THE DIRECTOR HAS ANALYZED THE TAX POSITIONS TAKEN BY THE PLAN, AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2020, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0209884
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt012000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt035347
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0STEPHEN AFFANATO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0257231
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0COMMITTEES DO NOT HAVE THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD REVIEWS AND APPROVES 990 PRIOR TO FILING. THE BOARD THEN AUTHORIZES EXECUTIVE DIRECTOR TO SUBMIT 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EACH YEAR THE FUND'S CONFLICT OF INTEREST POLICY IS REVIEWED BY ALL OFFICERS AND DIRECTORS. THE POLICY IS READ AND A STATEMENT IS SIGNED INDICATING THAT THEY UNDERSTAND THE POLICY, HAVE REPORTED ALL POTENTIAL CONFLICTS WITHIN THE PAST YEAR ACCORDING TO THE POLICY AND WILL REPORT ALL POTENTIAL CONFLICTS DURING THE COMING YEAR. ALL POTENTIAL CONFLICTS ARE EVALUATED AND REVIEWED BY THE BOARD TO DETERMINE IF A CONFLICT ACTUALLY EXISITS IN THOSE INSTANCES WHERE THE POTENTIAL TRANSACTION IS A CONFLICT THE BOARD EXAMINES THE TRANSACTION AND A VOTE IS TAKEN (THOSE INVOLVED DO NOT VOTE) AS TO WHETHER THE TRUST WILL ENTER THE TRANSACTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO DOCUMENTS AVAILABLE TO PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PROCESS HAS NOT CHANGED FROM PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4PART XII LN 2C
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0NEW ENGLAND MECHANICAL CONRACTORS ASSOCIATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1NEW ENGLAND MECHANCIAL CONTRACTING INDUSTRY IMPROVEMENT FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0041431170
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1042280400
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0ADMINISTRATIVE SUPPORT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1DEVELOPMENT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0501(C)(6)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt1501(C)(6)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt01266 FURNACE BROOK PARKWAY SUITE 20
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt11266 FURNACE BROOK PARKWAY SUITE 20
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0QUINCY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1QUINCY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd002169
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd102169
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd01
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt090000
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0ACTUAL
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0NEW ENGLAND MECHANICAL CONTRACTORS ASSOCIATION
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0P
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0764588
IRS990/TotalAssetsEOYAmt0911227
IRS990/TotalAssetsGrp/BOYAmt0764588
IRS990/TotalAssetsGrp/EOYAmt0911227
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalContributionsAmt030600
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0226366
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01310
IRS990/TotalLiabilitiesEOYAmt04723
IRS990/TotalLiabilitiesGrp/BOYAmt01310
IRS990/TotalLiabilitiesGrp/EOYAmt04723
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0763278
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0906504
IRS990/TotalOtherCompensationAmt047347
IRS990/TotalProgramServiceRevenueAmt0336800
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt02192
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0336800
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0369592
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0764588
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0911227
IRS990/TotReportableCompRltdOrgAmt0209884
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01266 FURNACE BROOK PARKWAY 201
IRS990/USAddress/CityNm0QUINCY
IRS990/USAddress/StateAbbreviationCd0MA
IRS990/USAddress/ZIPCd002169
IRS990/VotingMembersGoverningBodyCnt014
IRS990/VotingMembersIndependentCnt014
IRS990/WebsiteAddressTxt0WWW.NEMCA.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0STEPHEN AFFANATO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum06174054221
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-05-19
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AIR CONDITIONING & REFRIGERATION
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0INDUSTRY PROMOTION FUND OF MASSACHUSETTS
ReturnHeader/Filer/BusinessNameControlTxt0AIRC

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.97$0.98$3.99$5.09$8.88$3.79
2023Detailed filing. Detailed filing data is available for this year.$7.82$0.04$7.78$4.91$5.28$0.36
2022Detailed filing. Detailed filing data is available for this year.$8.18$0.04$8.14$4.58$5.59$1.01
2021Detailed filing. Detailed filing data is available for this year.$9.88$0.72$9.15$3.85$3.76$0.09
2020Detailed filing. Detailed filing data is available for this year.$9.11$0.05$9.07$3.70$2.26$1.43
2019Detailed filing. Detailed filing data is available for this year.$7.65$0.01$7.63$3.84$3.67$0.17
2018Detailed filing. Detailed filing data is available for this year.$7.48$0.02$7.46$4.22$3.11$1.11
2017Detailed filing. Detailed filing data is available for this year.$6.44$0.10$6.35$3.70$3.02$0.68
2016Detailed filing. Detailed filing data is available for this year.$5.75$0.08$5.67$3.50$3.07$0.44
2015Detailed filing. Detailed filing data is available for this year.$5.27$0.03$5.24$2.68$2.68$0.01
2014Detailed filing. Detailed filing data is available for this year.$5.56$0.31$5.24$3.19$2.91$0.28
2013Detailed filing. Detailed filing data is available for this year.$5.30$0.34$4.96$3.18$2.78$0.39
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.58$0.01$4.57$2.68
2011Summary only. Only limited summary data is available for this year.$4.34$0.01$4.33$3.02$2.69$0.33
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.20$0.00$4.20$2.45