Civic Intelligence

Mobile Air Climate Systems Association

990 • Fiscal year 2021 • EIN 23-2189593

Jul 01, 2020 to Jun 30, 2021 • Filed on Nov 29, 2021

P O Box 88Lansdale, PA 19446

(215) 631-7020

Siviq Scores

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

Liabilities / Assets

36th percentile

0.07x

Higher debt load relative to assets than 36% of similar nonprofits.

2021 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

52nd percentile

0.21x

Higher debt load relative to revenue than 52% of similar nonprofits.

2021 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2021

Net Margin

26th percentile

1.6%

Higher net margin than 26% of similar nonprofits.

2021 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

51st percentile

$139,910

Higher top officer pay than 51% of similar nonprofits.

Top officer pay equals 8.8% of source-year revenue.

2021 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2021

Asset Growth

34th percentile

6.1%

Faster asset growth than 34% of similar nonprofits.

2021 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

33rd percentile

0.6%

Faster revenue growth than 33% of similar nonprofits.

2021 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Flat

$4,868,153

Flat from 2021

Net Assets

Flat

$4,530,162

Flat from 2021

Liabilities

Flat

$337,991

Flat from 2021

Revenue

Flat

$1,598,240

Flat from 2021

Expenses

Flat

$1,571,989

Flat from 2021

Net Income

Flat

$26,251

Flat from 2021

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2011: $3,967,074Liabilities 2011: $285,726Net Assets 2011: $3,681,3482011Assets 2012: $3,869,331Liabilities 2012: $262,941Net Assets 2012: $3,606,3902012Assets 2013: $3,969,609Liabilities 2013: $266,834Net Assets 2013: $3,702,7752013Assets 2014: $4,105,875Liabilities 2014: $239,102Net Assets 2014: $3,866,7732014Assets 2015: $3,978,690Liabilities 2015: $198,372Net Assets 2015: $3,780,3182015Assets 2016: $3,951,478Liabilities 2016: $294,262Net Assets 2016: $3,657,2162016Assets 2017: $4,061,146Liabilities 2017: $267,216Net Assets 2017: $3,793,9302017Assets 2018: $4,885,697Liabilities 2018: $277,002Net Assets 2018: $4,608,6952018Assets 2019: $4,761,307Liabilities 2019: $234,448Net Assets 2019: $4,526,8592019Assets 2020: $4,587,283Liabilities 2020: $355,799Net Assets 2020: $4,231,4842020Assets 2021: $4,868,153Liabilities 2021: $337,991Net Assets 2021: $4,530,1622021Assets 2021: $4,868,153Liabilities 2021: $337,991Net Assets 2021: $4,530,1622021Assets 2022: $3,800,414Liabilities 2022: $224,738Net Assets 2022: $3,575,6762022Assets 2023: $3,833,479Liabilities 2023: $198,276Net Assets 2023: $3,635,2032023Assets 2024: $4,095,612Liabilities 2024: $133,082Net Assets 2024: $3,962,5302024Assets 2025: $4,103,713Liabilities 2025: $197,765Net Assets 2025: $3,905,9482025

Highlighted filing

2021

Assets$4,868,153
Liabilities$337,991
Net Assets$4,530,162

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $1,602,307Expenses 2011: $1,599,159Net Income 2011: $3,1482011Revenue 2012: $1,552,446Expenses 2012: $1,687,952Net Income 2012: -$135,5062012Revenue 2013: $1,606,536Expenses 2013: $1,732,385Net Income 2013: -$125,8492013Revenue 2014: $1,564,024Expenses 2014: $1,725,595Net Income 2014: -$161,5712014Revenue 2015: $1,623,119Expenses 2015: $1,640,135Net Income 2015: -$17,0162015Revenue 2016: $1,541,654Expenses 2016: $1,614,509Net Income 2016: -$72,8552016Revenue 2017: $1,591,898Expenses 2017: $1,661,573Net Income 2017: -$69,6752017Revenue 2018: $2,588,981Expenses 2018: $1,969,508Net Income 2018: $619,4732018Revenue 2019: $2,014,999Expenses 2019: $2,055,238Net Income 2019: -$40,2392019Revenue 2020: $1,588,096Expenses 2020: $1,978,441Net Income 2020: -$390,3452020Revenue 2021: $1,598,240Expenses 2021: $1,571,989Net Income 2021: $26,2512021Revenue 2021: $1,598,240Expenses 2021: $1,571,989Net Income 2021: $26,2512021Revenue 2022: $1,703,267Expenses 2022: $1,978,186Net Income 2022: -$274,9192022Revenue 2023: $1,824,376Expenses 2023: $1,787,116Net Income 2023: $37,2602023Revenue 2024: $2,040,472Expenses 2024: $1,713,143Net Income 2024: $327,3292024Revenue 2025: $1,873,320Expenses 2025: $1,929,902Net Income 2025: -$56,5822025

Highlighted filing

2021

Revenue$1,598,240
Expenses$1,571,989
Net Income$26,251
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Nov 29, 2021
Return Version
2020v4.0
Gross Receipts
$2,569,914
Mission and Program Overview

Mission

'mobile air conditioning society worldwide, inc. (macs) is the leading forum for its specialized segment of the automotive aftermarket. The organization was founded in 1981 to fill the industry's need for comprehensive technical information, training and communication. The society is organized under section 501 (c) (6) of the internal revenue code. It maintains offices in the suburban philadelphia area. A full service society, macs strives to provide its members valuable programs to help them in their businesses. Macs is governed by a volunteer board of directors elected by the membership. Macs represents more than 1,600 members, including service shops, installers, distributors, component suppliers and manufacturers in the united states, and other countries around the world.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$3,109,749$3,312,943▲ $203,194
Land, Buildings, and Equipment, Net$1,093,538$1,085,557▼ $7,981
Cash and Non-Interest-Bearing Accounts$187,883$262,641▲ $74,758
Intangible Assets$79,591$78,918▼ $673
Prepaid Expenses and Deferred Charges$44,705$71,208▲ $26,503
Accounts Receivable$65,987$52,682▼ $13,305
Inventories for Sale or Use$5,830$4,204▼ $1,626
Total Assets$4,587,283$4,868,153▲ $280,870
Liabilities
Deferred Revenue$144,063$268,177▲ $124,114
Mortgage Notes Payable Secured by Investment Property$120,612--
Accounts Payable and Accrued Expenses$84,787$44,166▼ $40,621
Other Liabilities$6,337$25,648▲ $19,311
Total Liabilities$355,799$337,991▼ $17,808
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,231,484$3,530,162▲ $298,678
Net Assets With Donor Restrictions$1,000,000$1,000,000→ $0
Total Net Assets Fund Balance$4,231,484$4,530,162▲ $298,678
Total Liabilities and Net Assets / Fund Balance$4,587,283$4,868,153▲ $280,870

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$661,105$764,504$1,425,609
Other Land Buildings$80,097$280,831$360,928
Land$330,950-$330,950
Equipment$13,405$238,890$252,295
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Elvis HoffpauirPresidentFT$139,910$139,910
Lynn M FeeVice PresidePT$62,163$62,163

Board Members and Trustees

NameTitle
Andrew FiffickChairman
Steve SundayVice-chair
Al LeupoldDirector
Charles RobertsDirector
James HittmanDirector
Mark SchmitzDirector
Ryan BakerDirector
Tim LezziDirector
Tim WagamanDirector
Trey CarlisleDirector
Troy FarrDirector
Jim AtkinsonSecretary
Caroline AcebedoTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$310,153
Program Service Revenue
$498,432
Investment Income
$542,449
Other Revenue
$247,206
All Other Contributions
$120,612
Change in Net Assets
$26,251

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,598,240
Total Revenue per Audited Statements
$1,598,240
Total Revenue per Form 990
$1,598,240
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$807,628
Other Expenses$764,361
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$309,489$325,230-$634,719
Office Expenses$116,529$14,485-$131,014
Other Employee Benefits$42,182$62,231-$104,413
Advertising$95,329--$95,329
All Other Expenses$37,915$48,955-$86,870
Occupancy-$80,274-$80,274
Depreciation Depletion-$70,869-$70,869
Payroll Taxes$23,923$26,573-$50,496
Insurance$10,493$33,253-$43,746
Fees for Service Investment Mgmnt Fees-$37,775-$37,775
Other Expenses$22,875$63,336-$22,875
Pension Plan Contributions-$18,000-$18,000
Fees for Services Accounting-$13,900-$13,900
Fees for Services Legal$6,884$4,035-$10,919
Fees for Services Other-$8,053-$8,053
Conferences and Meetings$5,761--$5,761
Travel$2,997--$2,997
Total Functional Expenses$765,020$806,969$0$1,571,989

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,571,989
Total Expenses per Audited Statements$1,571,989
Total Expenses per Form 990$1,571,989
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Taxes Withhheld and Accrued$25,648
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
Yes
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, Page 6, Part VI, Line 11B

The 990 is reviewed by the organization's finance committee for approval and filing.

Form 990, Page 6, Part VI, Line 15A

The board of directors meets annually to determine the compensation levels of the officers.

Form 990, Page 6, Part VI, Line 19

Governing documents are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Mobile Air Climate Systems
EIN
23-2189593
Phone
2156317020
Address
P O BOX 88, LANSDALE, PA 19446

Signing Officer

Name
Lynn M Fee
Title
Vice President -
Phone
2156317020
Signed
2021-11-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lynn M Fee
Formed
1981
Legal Domicile
Pa
Voting Board Members
15
Independent Board Members
13
Employees
11

Preparer

Firm
Bassman Adelman & Weiss Pc
Address
630 SENTRY PKWY STE 200, BLUE BELL, PA 19422-2325
Preparer
Craig J Firestone CPA
Phone
2156280420
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

'mobile air conditioning society worldwide, inc. (macs) is the leading forum for its specialized segment of the automotive aftermarket. The organization was founded in 1981 to fill the industry's need for comprehensive technical information, training and communication. The society is organized under section 501 (c) (6) of the internal revenue code. It maintains offices in the suburban philadelphia area. A full service society, macs strives to provide its members valuable programs to help them in their businesses. Macs is governed by a volunteer board of directors elected by the membership. Macs represents more than 1,600 members, including service shops, installers, distributors, component suppliers and manufacturers in the united states, and other countries around the world.

Form 990, Page 2, Part III, Line 4D

The association has provided extensive technical training in the area of automotive air conditioning to its members.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13VICE-CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/Form990TFiledInd0true
IRS990/FormationYr01981
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/SecuritiesAmt0459137
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt015
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt01430811
IRS990/GrossReceiptsAmt02569914
IRS990/GrossRentsGrp/RealAmt067224
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt013
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt033253
IRS990/InsuranceGrp/ProgramServicesAmt010493
IRS990/InsuranceGrp/TotalAmt043746
IRS990/IntangibleAssetsGrp/BOYAmt079591
IRS990/IntangibleAssetsGrp/EOYAmt078918
IRS990/InventoriesForSaleOrUseGrp/BOYAmt05830
IRS990/InventoriesForSaleOrUseGrp/EOYAmt04204
IRS990/InvestmentIncomeGrp/ExclusionAmt083312
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt083312
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IRS990/InvestmentsPubTradedSecGrp/BOYAmt03109749
IRS990/InvestmentsPubTradedSecGrp/EOYAmt03312943
IRS990/IRPDocumentCnt015
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01284225
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01093538
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01085557
IRS990/LandBldgEquipCostOrOtherBssAmt02369782
IRS990/LegalDomicileStateCd0PA
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0971674
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt0189541
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0'MOBILE AIR CONDITIONING SOCIETY WORLDWIDE, INC. (MACS) IS THE LEADING FORUM FOR ITS SPECIALIZED SEGMENT OF THE AUTOMOTIVE AFTERMARKET. THE ORGANIZATION WAS FOUNDED IN 1981 TO FILL THE INDUSTRY'S NEED FOR COMPREHENSIVE TECHNICAL INFORMATION, TRAINING AND COMMUNICATION. THE SOCIETY IS ORGANIZED UNDER SECTION 501 (C) (6) OF THE INTERNAL REVENUE CODE. IT MAINTAINS OFFICES IN THE SUBURBAN PHILADELPHIA AREA. A FULL SERVICE SOCIETY, MACS STRIVES TO PROVIDE ITS MEMBERS VALUABLE PROGRAMS TO HELP THEM IN THEIR BUSINESSES. MACS IS GOVERNED BY A VOLUNTEER BOARD OF DIRECTORS ELECTED BY THE MEMBERSHIP. MACS REPRESENTS MORE THAN 1,600 MEMBERS, INCLUDING SERVICE SHOPS, INSTALLERS, DISTRIBUTORS, COMPONENT SUPPLIERS AND MANUFACTURERS IN THE UNITED STATES, AND OTHER COUNTRIES AROUND THE WORLD.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0120612
IRS990/NetAssetsOrFundBalancesBOYAmt04231484
IRS990/NetAssetsOrFundBalancesEOYAmt04530162
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0459137
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0459137
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt067224
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt067224
IRS990/NetUnrlzdGainsLossesInvstAmt0272427
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt03231484
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt03530162
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt080274
IRS990/OccupancyGrp/TotalAmt080274
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt014485
IRS990/OfficeExpensesGrp/ProgramServicesAmt0116529
IRS990/OfficeExpensesGrp/TotalAmt0131014
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt062231
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt042182
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0104413
IRS990/OtherExpensesGrp/Desc0CERTIFICATION
IRS990/OtherExpensesGrp/Desc1COMPUTER AND IT
IRS990/OtherExpensesGrp/Desc2SERVICE REPORT
IRS990/OtherExpensesGrp/Desc3MACS APP LICENSE FEES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt063336
IRS990/OtherExpensesGrp/ProgramServicesAmt067169
IRS990/OtherExpensesGrp/ProgramServicesAmt123474
IRS990/OtherExpensesGrp/ProgramServicesAmt222875
IRS990/OtherExpensesGrp/TotalAmt067169
IRS990/OtherExpensesGrp/TotalAmt163336
IRS990/OtherExpensesGrp/TotalAmt223474
IRS990/OtherExpensesGrp/TotalAmt322875
IRS990/OtherLiabilitiesGrp/BOYAmt06337
IRS990/OtherLiabilitiesGrp/EOYAmt025648
IRS990/OtherRevenueMiscGrp/BusinessCd0511120
IRS990/OtherRevenueMiscGrp/Desc0ACTION MAGAZINE
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt025
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0179982
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt0179957
IRS990/OtherRevenueTotalAmt0179982
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0325230
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0309489
IRS990/OtherSalariesAndWagesGrp/TotalAmt0634719
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt026573
IRS990/PayrollTaxesGrp/ProgramServicesAmt023923
IRS990/PayrollTaxesGrp/TotalAmt050496
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt018000
IRS990/PensionPlanContributionsGrp/TotalAmt018000
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt044705
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt071208
IRS990/PrincipalOfficerNm0LYNN M FEE
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0CERTIFICATION REVENUE
IRS990/ProgramServiceRevenueGrp/Desc1MEETINGS AND TRAINING
IRS990/ProgramServiceRevenueGrp/Desc2MARKETING REVENUE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0405363
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt153383
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt239686
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0405363
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt153383
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt239686
IRS990/ProgSrvcAccomActyOtherGrp/Desc0THE ASSOCIATION HAS PROVIDED EXTENSIVE TECHNICAL TRAINING IN THE AREA OF AUTOMOTIVE AIR CONDITIONING TO ITS MEMBERS.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0337291
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0199316
IRS990/PYInvestmentIncomeAmt0115864
IRS990/PYOtherExpensesAmt01179238
IRS990/PYOtherRevenueAmt070037
IRS990/PYProgramServiceRevenueAmt01202879
IRS990/PYRevenuesLessExpensesAmt0-390345
IRS990/PYSalariesCompEmpBnftPaidAmt0799203
IRS990/PYTotalExpensesAmt01978441
IRS990/PYTotalRevenueAmt01588096
IRS990/ReconcilationRevenueExpnssAmt026251
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt067224
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0661105
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0764504
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01425609
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt013405
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0238890
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0252295
IRS990ScheduleD/ExpensesSubtotalAmt01571989
IRS990ScheduleD/LandGrp/BookValueAmt0330950
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0330950
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt080097
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0280831
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0360928
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt025648
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL TAXES WITHHHELD AND ACCRUED
IRS990ScheduleD/RevenueSubtotalAmt01598240
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01085557
IRS990ScheduleD/TotalExpensesPerForm990Amt01571989
IRS990ScheduleD/TotalLiabilityAmt025648
IRS990ScheduleD/TotalRevenuePerForm990Amt01598240
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01598240
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01571989
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0'MOBILE AIR CONDITIONING SOCIETY WORLDWIDE, INC. (MACS) IS THE LEADING FORUM FOR ITS SPECIALIZED SEGMENT OF THE AUTOMOTIVE AFTERMARKET. THE ORGANIZATION WAS FOUNDED IN 1981 TO FILL THE INDUSTRY'S NEED FOR COMPREHENSIVE TECHNICAL INFORMATION, TRAINING AND COMMUNICATION. THE SOCIETY IS ORGANIZED UNDER SECTION 501 (C) (6) OF THE INTERNAL REVENUE CODE. IT MAINTAINS OFFICES IN THE SUBURBAN PHILADELPHIA AREA. A FULL SERVICE SOCIETY, MACS STRIVES TO PROVIDE ITS MEMBERS VALUABLE PROGRAMS TO HELP THEM IN THEIR BUSINESSES. MACS IS GOVERNED BY A VOLUNTEER BOARD OF DIRECTORS ELECTED BY THE MEMBERSHIP. MACS REPRESENTS MORE THAN 1,600 MEMBERS, INCLUDING SERVICE SHOPS, INSTALLERS, DISTRIBUTORS, COMPONENT SUPPLIERS AND MANUFACTURERS IN THE UNITED STATES, AND OTHER COUNTRIES AROUND THE WORLD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ASSOCIATION HAS PROVIDED EXTENSIVE TECHNICAL TRAINING IN THE AREA OF AUTOMOTIVE AIR CONDITIONING TO ITS MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE 990 IS REVIEWED BY THE ORGANIZATION'S FINANCE COMMITTEE FOR APPROVAL AND FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF DIRECTORS MEETS ANNUALLY TO DETERMINE THE COMPENSATION LEVELS OF THE OFFICERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt04587283
IRS990/TotalAssetsEOYAmt04868153
IRS990/TotalAssetsGrp/BOYAmt04587283
IRS990/TotalAssetsGrp/EOYAmt04868153
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0310153
IRS990/TotalEmployeeCnt011
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0806969
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0765020
IRS990/TotalFunctionalExpensesGrp/TotalAmt01571989
IRS990/TotalGrossUBIAmt0179957
IRS990/TotalLiabilitiesBOYAmt0355799
IRS990/TotalLiabilitiesEOYAmt0337991
IRS990/TotalLiabilitiesGrp/BOYAmt0355799
IRS990/TotalLiabilitiesGrp/EOYAmt0337991
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt04231484
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt04530162
IRS990/TotalOtherProgSrvcExpenseAmt0337291
IRS990/TotalProgramServiceExpensesAmt0765020
IRS990/TotalProgramServiceRevenueAmt0498432
IRS990/TotalReportableCompFromOrgAmt0202073

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.10$0.20$3.91$1.87$1.93$0.06
2024Summary only. Only limited summary data is available for this year.$4.10$0.13$3.96$2.04$1.71$0.33
2023Summary only. Only limited summary data is available for this year.$3.83$0.20$3.64$1.82$1.79$0.04
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.80$0.22$3.58$1.70$1.98$0.27
2021Detailed filing. Detailed filing data is available for this year.$4.87$0.34$4.53$1.60$1.57$0.03
2021Summary only. Only limited summary data is available for this year.$4.87$0.34$4.53$1.60$1.57$0.03
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.59$0.36$4.23$1.59$1.98$0.39
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.76$0.23$4.53$2.01$2.06$0.04
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.89$0.28$4.61$2.59$1.97$0.62
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.06$0.27$3.79$1.59$1.66$0.07
2016Detailed filing. Detailed filing data is available for this year.$3.95$0.29$3.66$1.54$1.61$0.07
2015Summary only. Only limited summary data is available for this year.$3.98$0.20$3.78$1.62$1.64$0.02
2014Summary only. Only limited summary data is available for this year.$4.11$0.24$3.87$1.56$1.73$0.16
2013Summary only. Only limited summary data is available for this year.$3.97$0.27$3.70$1.61$1.73$0.13
2012Summary only. Only limited summary data is available for this year.$3.87$0.26$3.61$1.55$1.69$0.14
2011Summary only. Only limited summary data is available for this year.$3.97$0.29$3.68$1.60$1.60$0.00