Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
American Society of Heating
EIN 23-1302765 • 501(c)3 • Commack, NY
Profile
Advance the Art of Science for HVAC and it's member
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
No value available
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.
Net Margin
12th percentile
Higher net margin than 12% of similar nonprofits.
Top Officer Pay
83rd percentile
Higher top officer pay than 83% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
25th percentile
Faster asset growth than 25% of similar nonprofits.
Revenue Growth
30th percentile
Faster revenue growth than 30% of similar nonprofits.
Balance Sheet
Assets
Down$63,828
Down $30,061 (-32%) from 2023
Liabilities
-
No earlier filing loaded for comparison.
Net Assets
Down$63,828
Down $30,061 (-32%) from 2023
Revenue
Down$43,684
Down $26,515 (-38%) from 2023
Expenses
Up$73,745
Up $15,616 (+27%) from 2023
Net Income
Down-$30,061
Down $42,131 (-349%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $63,828
- Liabilities
- -
- Net assets
- $63,828
- Revenue
- $43,684
- Expenses
- $73,745
- Net income
- -$30,061
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2023 to Jun 30, 2024
- Signed
- Mar 13, 2025
- Return Version
- 2023v6.0
- Gross Receipts
- $157,135
Mission and Program Overview
Mission
Advance the Art of Science for HVAC and it's member
Program Services
| Description | Grants | Expenses |
|---|---|---|
| ADVANCE THE SCIENCE AND INNOVATION OF THE HVAC INDUSTRY WHILE SUPPORTING THE PROFESSIONAL GROWTH AND DEVELOPMENT OF ITS MEMBERS. | - | $70,245 |
| COLLEGE STUDENTS WHO HAVE DEMONSTRATED EXCEPTIONAL ACADEMIC ACHIEVEMENT AND A STRONG COMMITMENT TO PURSUING A PROFESSIONAL CAREER IN THE HVAC INDUSTRY, SHOWCASING DEDICATION TO TECHNICAL EXCELLENCE AND INDUSTRY ADVANCEMENT. | $3,500 | $3,500 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| MICHAEL NIGRO | President | PT | $0 | - | - |
| ELIZABETH JEDRLINIC | President-El | PT | $0 | - | - |
| MATTHEW CATAN | Vice Preside | PT | $0 | - | - |
| MICHAEL RAZZANO | Treasurer | PT | $0 | - | - |
| ZHIGANG XU | Secretary | PT | $0 | - | - |
Fundraising, Events, and Gaming
Fundraising Events
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Golf Registrati | $89,600 | $89,600 | $107,203 | $-17,603 |
| Hvac & Plumbing | $47,350 | $47,350 | $6,248 | $41,102 |
| Total Events | $136,950 | $136,950 | $113,451 | $23,499 |
Filing and Contact Details
Filer
- Filer Name
- American Society of Heating
- EIN
- 23-1302765
- Phone
- 5163199325
- Address
- PO BOX 79, COMMACK, NY 11725
Signing Officer
- Name
- Michael Nigro
- Title
- President
- Phone
- 5163199325
- Signed
- 2025-03-13
Preparer
- Firm
- Njk Associates LLC
- Address
- 60 COLUMBUS AVE, WEST BABYLON, NY 11704-5223
- Preparer
- Nicholas J Koumbiadis
- Phone
- 6314005253
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 16
“Expenses 500 postage 194 bank fees 2,884 social media 2,750 web expense 250 travel 998 conferences & meetings 37,120 research & promotion 24,749 total 69,445”
Form 990-ez, Part III
“Form 990-ez, part iii - organization's primary exempt purpose advance the art of science for hvac and it's member form 990-ez, part v - regarding transfers associated with personal benefit contracts (a) did the organization, during the year, receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?. . No (b) did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?. . No”
Raw XML Appendix149 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 |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | ELIZABETH JEDRLINIC |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 5163199325 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO BOX 79 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | COMMACK |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | NY |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 11728 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 93889 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 63828 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 5327 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -30061 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 800 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 93889 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 63828 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 139170 |
| IRS990EZ/GrantsAndSimilarAmountsPaidAmt | 0 | 3500 |
| IRS990EZ/GrossReceiptsAmt | 0 | 157135 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MembershipDuesAmt | 0 | 12638 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 93889 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 63828 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 93889 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 63828 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 10.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 10.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 10.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 10.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 10.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | MICHAEL NIGRO |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | ELIZABETH JEDRLINIC |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | MATTHEW CATAN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | MICHAEL RAZZANO |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | ZHIGANG XU |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | PRESIDENT-EL |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | VICE PRESIDE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | SECRETARY |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 69445 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | ADVANCE THE ART OF SCIENCE FOR HVAC AND IT'S MEMBER |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | ADVANCE THE SCIENCE AND INNOVATION OF THE HVAC INDUSTRY WHILE SUPPORTING THE PROFESSIONAL GROWTH AND DEVELOPMENT OF ITS MEMBERS. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | COLLEGE STUDENTS WHO HAVE DEMONSTRATED EXCEPTIONAL ACADEMIC ACHIEVEMENT AND A STRONG COMMITMENT TO PURSUING A PROFESSIONAL CAREER IN THE HVAC INDUSTRY, SHOWCASING DEDICATION TO TECHNICAL EXCELLENCE AND INDUSTRY ADVANCEMENT. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 3500 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 70245 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 1 | 3500 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 113451 |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | 25719 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 73745 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 73745 |
| IRS990EZ/TotalRevenueAmt | 0 | 43684 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | WWW.ASHRAELI.ORG |
| IRS990ScheduleA/First5Years509Ind | 0 | X |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 5327 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 97024 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 77312 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 136372 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 316035 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 151808 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 151808 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 467843 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 157135 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 97024 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 77312 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 136372 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 467843 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 157135 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 97024 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 77312 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 136372 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 467843 |
| IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt | 0 | 113451 |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm | 0 | GOLF REGISTRATI |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm | 0 | HVAC & PLUMBING |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt | 0 | 89600 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt | 0 | 47350 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt | 0 | 136950 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt | 0 | 89600 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt | 0 | 47350 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt | 0 | 136950 |
| IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt | 0 | 23499 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt | 0 | 113451 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt | 0 | 107203 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt | 0 | 6248 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | EXPENSES 500 POSTAGE 194 BANK FEES 2,884 SOCIAL MEDIA 2,750 WEB EXPENSE 250 TRAVEL 998 CONFERENCES & MEETINGS 37,120 RESEARCH & PROMOTION 24,749 TOTAL 69,445 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | FORM 990-EZ, PART III - ORGANIZATION'S PRIMARY EXEMPT PURPOSE ADVANCE THE ART OF SCIENCE FOR HVAC AND IT'S MEMBER FORM 990-EZ, PART V - REGARDING TRANSFERS ASSOCIATED WITH PERSONAL BENEFIT CONTRACTS (A) DID THE ORGANIZATION, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT?. . NO (B) DID THE ORGANIZATION, DURING THE YEAR, PAY PREMIUMS, DIRECTLY OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT?. . NO |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART III |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | MICHAEL NIGRO |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 5163199325 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-03-13 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | AMERICAN SOCIETY OF HEATING |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | REFRIGERATING & A-C ENGINEERS |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | AMER |
| ReturnHeader/Filer/EIN | 0 | 231302765 |
| ReturnHeader/Filer/PhoneNum | 0 | 5163199325 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 79 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | COMMACK |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | NY |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 11725 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | false |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 364552680 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | NJK ASSOCIATES LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 60 COLUMBUS AVE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | WEST BABYLON |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | NY |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 117045223 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 6314005253 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-03-14 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | NICHOLAS J KOUMBIADIS |
| ReturnHeader/ReturnTs | 0 | 2025-03-14T16:00:54-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2023-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-06-30 |
| ReturnHeader/TaxYr | 0 | 2023 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.