Civic Intelligence

Mobile Air Climate Systems Association

990 • Fiscal year 2022 • EIN 23-2189593

Jul 01, 2021 to Jun 30, 2022 • Filed on Dec 27, 2022

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

33rd percentile

0.06x

Higher debt load relative to assets than 33% of similar nonprofits.

2022 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

42nd percentile

0.13x

Higher debt load relative to revenue than 42% of similar nonprofits.

2022 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2022

Net Margin

10th percentile

-16%

Higher net margin than 10% of similar nonprofits.

2022 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

37th percentile

$101,694

Higher top officer pay than 37% of similar nonprofits.

Top officer pay equals 6.0% of source-year revenue.

2022 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2022

Asset Growth

6th percentile

-22%

Faster asset growth than 6% of similar nonprofits.

2022 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

47th percentile

6.6%

Faster revenue growth than 47% of similar nonprofits.

2022 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Down

$3,800,414

Down $1,067,739 (-22%) from 2021

Net Assets

Down

$3,575,676

Down $954,486 (-21%) from 2021

Liabilities

Down

$224,738

Down $113,253 (-34%) from 2021

Revenue

Up

$1,703,267

Up $105,027 (+6.6%) from 2021

Expenses

Up

$1,978,186

Up $406,197 (+26%) from 2021

Net Income

Down

-$274,919

Down $301,170 (-1147%) 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 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

2022

Assets$3,800,414
Liabilities$224,738
Net Assets$3,575,676

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 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

2022

Revenue$1,703,267
Expenses$1,978,186
Net Income-$274,919
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Dec 27, 2022
Return Version
2021v4.0
Gross Receipts
$2,332,672
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$3,312,943$2,355,240▼ $957,703
Land, Buildings, and Equipment, Net$1,085,557$1,079,354▼ $6,203
Cash and Non-Interest-Bearing Accounts$262,641$127,242▼ $135,399
Accounts Receivable$52,682$98,618▲ $45,936
Intangible Assets$78,918$76,574▼ $2,344
Prepaid Expenses and Deferred Charges$71,208$58,048▼ $13,160
Inventories for Sale or Use$4,204$5,338▲ $1,134
Total Assets$4,868,153$3,800,414▼ $1,067,739
Liabilities
Deferred Revenue$268,177$199,085▼ $69,092
Other Liabilities$25,648$14,447▼ $11,201
Accounts Payable and Accrued Expenses$44,166$11,206▼ $32,960
Total Liabilities$337,991$224,738▼ $113,253
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,530,162$2,575,676▼ $954,486
Net Assets With Donor Restrictions$1,000,000$1,000,000→ $0
Total Net Assets Fund Balance$4,530,162$3,575,676▼ $954,486
Total Liabilities and Net Assets / Fund Balance$4,868,153$3,800,414▼ $1,067,739

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$590,377$835,232$1,425,609
Other Land Buildings$140,379$262,694$403,073
Land$330,950-$330,950
Equipment$17,648$239,638$257,286
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Elvis HoffpauirPast PresideFT$101,694$101,694
Lynn M FeeVice PresideFT$78,371$78,371
Peter CollPresidentPT$62,500$62,500

Board Members and Trustees

NameTitle
Andrew FiffickChairman
Steve SundayVice-chair
Al LeupoldDirector
Charles RobertsDirector
James HittmanDirector
Jim AtkinsonDirector
Mark SchmitzDirector
Ralph VergaraDirector
Robert BollingerDirector
Ryan BakerDirector
Tray CarlisleDirector
Troy FarrDirector
Caroline MarksTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$191,608
Program Service Revenue
$1,146,159
Investment Income
$303,576
Other Revenue
$61,924
Change in Net Assets
$-274,919

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,703,267
Total Revenue per Audited Statements
$1,703,267
Total Revenue per Form 990
$1,703,267
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,078,621
Salaries, Compensation, and Employee Benefits$899,565
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$347,441$365,113-$712,554
Travel$223,430$27,494-$250,924
Office Expenses$132,027$15,073-$147,100
All Other Expenses$103,756$43,196-$146,952
Other Employee Benefits$48,037$70,440-$118,477
Occupancy-$96,684-$96,684
Information Technology-$71,616-$71,616
Payroll Taxes$27,271$30,305-$57,576
Depreciation Depletion-$55,682-$55,682
Insurance$12,104$31,241-$43,345
Fees for Service Investment Mgmnt Fees-$31,650-$31,650
Conferences and Meetings$21,874--$21,874
Other Expenses$20,309$37,728-$20,309
Fees for Services Accounting-$14,250-$14,250
Fees for Services Other$11,129$2,445-$13,574
Fees for Services Legal$1,823$9,558-$11,381
Pension Plan Contributions-$10,958-$10,958
Advertising$5,825--$5,825
Total Functional Expenses$1,064,753$913,433$0$1,978,186

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,978,186
Total Expenses per Audited Statements$1,978,186
Total Expenses per Form 990$1,978,186
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$14,447
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
2022-12-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lynn M Fee
Formed
1981
Legal Domicile
Pa
Voting Board Members
16
Independent Board Members
14
Employees
12

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/TitleTxt0PAST PRESIDE
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IRS990/Form990PartVIISectionAGrp/TitleTxt2PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14VICE-CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/Form990TFiledInd0true
IRS990/FormationYr01981
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/SecuritiesAmt0196124
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt016
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt0818556
IRS990/GrossReceiptsAmt02332672
IRS990/GrossRentsGrp/RealAmt068897
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt014
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt071616
IRS990/InformationTechnologyGrp/TotalAmt071616
IRS990/InsuranceGrp/ManagementAndGeneralAmt031241
IRS990/InsuranceGrp/ProgramServicesAmt012104
IRS990/InsuranceGrp/TotalAmt043345
IRS990/IntangibleAssetsGrp/BOYAmt078918
IRS990/IntangibleAssetsGrp/EOYAmt076574
IRS990/InventoriesForSaleOrUseGrp/BOYAmt04204
IRS990/InventoriesForSaleOrUseGrp/EOYAmt05338
IRS990/InvestmentIncomeGrp/ExclusionAmt0107452
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0107452
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsPubTradedSecGrp/BOYAmt03312943
IRS990/InvestmentsPubTradedSecGrp/EOYAmt02355240
IRS990/IRPDocumentCnt015
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01337564
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01085557
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01079354
IRS990/LandBldgEquipCostOrOtherBssAmt02416918
IRS990/LegalDomicileStateCd0PA
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0622432
IRS990/LessRentalExpensesGrp/RealAmt06973
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt0191608
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/NetAssetsOrFundBalancesBOYAmt04530162
IRS990/NetAssetsOrFundBalancesEOYAmt03575676
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0196124
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0196124
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt061924
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt061924
IRS990/NetUnrlzdGainsLossesInvstAmt0-679567
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt03530162
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt02575676
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt096684
IRS990/OccupancyGrp/TotalAmt096684
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt015073
IRS990/OfficeExpensesGrp/ProgramServicesAmt0132027
IRS990/OfficeExpensesGrp/TotalAmt0147100
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt070440
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt048037
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0118477
IRS990/OtherExpensesGrp/Desc0CERTIFICATION
IRS990/OtherExpensesGrp/Desc1CREDIT CARD FEES
IRS990/OtherExpensesGrp/Desc2CONVENTION AUDIO VISUAL
IRS990/OtherExpensesGrp/Desc3SERVICE REPORT
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt037728
IRS990/OtherExpensesGrp/ProgramServicesAmt081471
IRS990/OtherExpensesGrp/ProgramServicesAmt128256
IRS990/OtherExpensesGrp/ProgramServicesAmt220309
IRS990/OtherExpensesGrp/TotalAmt081471
IRS990/OtherExpensesGrp/TotalAmt137728
IRS990/OtherExpensesGrp/TotalAmt228256
IRS990/OtherExpensesGrp/TotalAmt320309
IRS990/OtherLiabilitiesGrp/BOYAmt025648
IRS990/OtherLiabilitiesGrp/EOYAmt014447
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0365113
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0347441
IRS990/OtherSalariesAndWagesGrp/TotalAmt0712554
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt030305
IRS990/PayrollTaxesGrp/ProgramServicesAmt027271
IRS990/PayrollTaxesGrp/TotalAmt057576
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt010958
IRS990/PensionPlanContributionsGrp/TotalAmt010958
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt071208
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt058048
IRS990/PrincipalOfficerNm0LYNN M FEE
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0511120
IRS990/ProgramServiceRevenueGrp/Desc0CERTIFICATION REVENUE
IRS990/ProgramServiceRevenueGrp/Desc1MEETINGS AND TRAINING
IRS990/ProgramServiceRevenueGrp/Desc2ACTION MAGAZINE
IRS990/ProgramServiceRevenueGrp/Desc3MARKETING REVENUE
IRS990/ProgramServiceRevenueGrp/Desc4OTHER REVENUE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0527115
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1376637
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt225
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt335350
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt49142
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0527115
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1376637
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2197915
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt335350
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt49142
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt0197890
IRS990/ProgSrvcAccomActyOtherGrp/Desc0THE ASSOCIATION HAS PROVIDED EXTENSIVE TECHNICAL TRAINING IN THE AREA OF AUTOMOTIVE AIR CONDITIONING TO ITS MEMBERS.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0372910
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0310153
IRS990/PYInvestmentIncomeAmt0542449
IRS990/PYOtherExpensesAmt0764361
IRS990/PYOtherRevenueAmt0247206
IRS990/PYProgramServiceRevenueAmt0498432
IRS990/PYRevenuesLessExpensesAmt026251
IRS990/PYSalariesCompEmpBnftPaidAmt0807628
IRS990/PYTotalExpensesAmt01571989
IRS990/PYTotalRevenueAmt01598240
IRS990/ReconcilationRevenueExpnssAmt0-274919
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt061924
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0590377
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0835232
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01425609
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt017648
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0239638
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0257286
IRS990ScheduleD/ExpensesSubtotalAmt01978186
IRS990ScheduleD/LandGrp/BookValueAmt0330950
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0330950
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0140379
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0262694
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0403073
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt014447
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL TAXES WITHHHELD AND ACCRUED
IRS990ScheduleD/RevenueSubtotalAmt01703267
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01079354
IRS990ScheduleD/TotalExpensesPerForm990Amt01978186
IRS990ScheduleD/TotalLiabilityAmt014447
IRS990ScheduleD/TotalRevenuePerForm990Amt01703267
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01703267
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01978186
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/TotalAssetsBOYAmt04868153
IRS990/TotalAssetsEOYAmt03800414
IRS990/TotalAssetsGrp/BOYAmt04868153
IRS990/TotalAssetsGrp/EOYAmt03800414
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0191608
IRS990/TotalEmployeeCnt012
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0913433
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01064753
IRS990/TotalFunctionalExpensesGrp/TotalAmt01978186

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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
2022Detailed filing. Detailed filing data is available for this year.$3.80$0.22$3.58$1.70$1.98$0.27
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