Civic Intelligence

Mobile Air Climate Systems Association

990 • Fiscal year 2019 • EIN 23-2189593

Jul 01, 2018 to Jun 30, 2019 • Filed on Dec 09, 2019

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

29th percentile

0.05x

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

2019 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

42nd percentile

0.12x

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

2019 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2019

Net Margin

25th percentile

-2.0%

Higher net margin than 25% of similar nonprofits.

2019 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

47th percentile

$131,760

Higher top officer pay than 47% of similar nonprofits.

Top officer pay equals 6.5% of source-year revenue.

2019 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2019

Asset Growth

23rd percentile

-2.5%

Faster asset growth than 23% of similar nonprofits.

2019 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

6th percentile

-22%

Faster revenue growth than 6% of similar nonprofits.

2019 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Down

$4,761,307

Down $124,390 (-2.5%) from 2018

Net Assets

Down

$4,526,859

Down $81,836 (-1.8%) from 2018

Liabilities

Down

$234,448

Down $42,554 (-15%) from 2018

Revenue

Down

$2,014,999

Down $573,982 (-22%) from 2018

Expenses

Up

$2,055,238

Up $85,730 (+4.4%) from 2018

Net Income

Down

-$40,239

Down $659,712 (-106%) from 2018

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

2019

Assets$4,761,307
Liabilities$234,448
Net Assets$4,526,859

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

2019

Revenue$2,014,999
Expenses$2,055,238
Net Income-$40,239
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Dec 9, 2019
Return Version
2018v3.1
Gross Receipts
$2,628,524
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$3,001,148$3,124,511▲ $123,363
Land, Buildings, and Equipment, Net$1,046,924$1,118,447▲ $71,523
Cash and Non-Interest-Bearing Accounts$603,220$287,974▼ $315,246
Intangible Assets$77,862$96,515▲ $18,653
Prepaid Expenses and Deferred Charges$47,875$67,789▲ $19,914
Accounts Receivable$99,161$57,999▼ $41,162
Inventories for Sale or Use$9,507$8,072▼ $1,435
Total Assets$4,885,697$4,761,307▼ $124,390
Liabilities
Deferred Revenue$159,156$164,379▲ $5,223
Accounts Payable and Accrued Expenses$117,846$70,069▼ $47,777
Total Liabilities$277,002$234,448▼ $42,554
Net Assets / Fund Balance
Unrestricted Net Assets$3,608,695$3,526,859▼ $81,836
Permanently Rstr Net Assets$1,000,000$1,000,000→ $0
Total Net Assets Fund Balance$4,608,695$4,526,859▼ $81,836
Total Liabilities and Net Assets / Fund Balance$4,885,697$4,761,307▼ $124,390

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$663,205$696,931$1,360,136
Land$330,950-$330,950
Other Land Buildings$107,309$197,080$304,389
Equipment$16,983$227,344$244,327
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Elvis HoffpauirPresidentFT$131,760$131,760
Marion PosenVice PresideFT$81,716$81,716
Lynn M FeeVice PresideFT$33,767$33,767

Board Members and Trustees

NameTitle
Andrew FiffickChairman
Steve SundayVice-chair
Agnes a PerezDirector
Al LeupoldDirector
Caroline Marks AcebedoDirector
Charles RobertsDirector
Jim AtkinsonDirector
Mark SchmitzDirector
Randy RankinDirector
Tanya JohnsonSecretary
David JackTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$203,365
Program Service Revenue
$1,594,671
Investment Income
$211,056
Other Revenue
$5,907
Change in Net Assets
$-40,239

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,014,999
Total Revenue per Audited Statements
$2,014,999
Total Revenue per Form 990
$2,014,999
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,248,158
Salaries, Compensation, and Employee Benefits$807,080
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$300,551$68,595-$369,146
Current Officers, Directors, Trustees, and Key Employees-$247,243-$247,243
All Other Expenses$159,704$37,289-$196,993
Office Expenses$139,182$17,216-$156,398
Travel$78,887$48,732-$127,619
Other Employee Benefits$49,076$72,594-$121,670
Occupancy-$105,547-$105,547
Depreciation Depletion-$96,122-$96,122
Information Technology-$64,547-$64,547
Payroll Taxes$23,325$27,696-$51,021
Insurance$10,493$35,773-$46,266
Other Expenses$36,051$35,240-$35,240
Fees for Service Investment Mgmnt Fees-$30,896-$30,896
Pension Plan Contributions-$18,000-$18,000
Fees for Services Other$9,177$8,166-$17,343
Fees for Services Accounting-$13,225-$13,225
Fees for Services Legal$995$8,435-$9,430
Advertising$5,015--$5,015
Total Functional Expenses$1,119,922$935,316$0$2,055,238

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,055,238
Total Expenses per Audited Statements$2,055,238
Total Expenses per Form 990$2,055,238
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
No
Annual disclosure for covered persons
Yes
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 Conditioning Societyinc
EIN
23-2189593
Phone
2156317020
Address
P O BOX 88, LANSDALE, PA 19446

Signing Officer

Name
Elvis Hoffpauir
Title
President
Phone
2156317020
Signed
2019-12-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Elvis Hoffpauir
Formed
1981
Legal Domicile
Pa
Voting Board Members
14
Independent Board Members
11
Employees
19

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/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt064547
IRS990/InformationTechnologyGrp/TotalAmt064547
IRS990/InsuranceGrp/ManagementAndGeneralAmt035773
IRS990/InsuranceGrp/ProgramServicesAmt010493
IRS990/InsuranceGrp/TotalAmt046266
IRS990/IntangibleAssetsGrp/BOYAmt077862
IRS990/IntangibleAssetsGrp/EOYAmt096515
IRS990/InventoriesForSaleOrUseGrp/BOYAmt09507
IRS990/InventoriesForSaleOrUseGrp/EOYAmt08072
IRS990/InvestmentIncomeGrp/ExclusionAmt0121403
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0121403
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IRS990/InvestmentsPubTradedSecGrp/BOYAmt03001148
IRS990/InvestmentsPubTradedSecGrp/EOYAmt03124511
IRS990/IRPDocumentCnt012
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01121355
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01046924
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01118447
IRS990/LandBldgEquipCostOrOtherBssAmt02239802
IRS990/LegalDomicileStateCd0PA
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0602568
IRS990/LessRentalExpensesGrp/RealAmt010957
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt0203365
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/NetAssetsOrFundBalancesBOYAmt04608695
IRS990/NetAssetsOrFundBalancesEOYAmt04526859
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt089653
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt089653
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt05907
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt05907
IRS990/NetUnrlzdGainsLossesInvstAmt0-41597
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt0105547
IRS990/OccupancyGrp/TotalAmt0105547
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt017216
IRS990/OfficeExpensesGrp/ProgramServicesAmt0139182
IRS990/OfficeExpensesGrp/TotalAmt0156398
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt072594
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt049076
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0121670
IRS990/OtherExpensesGrp/Desc0HOTEL
IRS990/OtherExpensesGrp/Desc1CERTIFICATION
IRS990/OtherExpensesGrp/Desc2CONVENTION AUDIO VISUAL
IRS990/OtherExpensesGrp/Desc3CREDIT CARD FEES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt035240
IRS990/OtherExpensesGrp/ProgramServicesAmt0165690
IRS990/OtherExpensesGrp/ProgramServicesAmt1141776
IRS990/OtherExpensesGrp/ProgramServicesAmt236051
IRS990/OtherExpensesGrp/TotalAmt0165690
IRS990/OtherExpensesGrp/TotalAmt1141776
IRS990/OtherExpensesGrp/TotalAmt236051
IRS990/OtherExpensesGrp/TotalAmt335240
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt068595
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0300551
IRS990/OtherSalariesAndWagesGrp/TotalAmt0369146
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt027696
IRS990/PayrollTaxesGrp/ProgramServicesAmt023325
IRS990/PayrollTaxesGrp/TotalAmt051021
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt018000
IRS990/PensionPlanContributionsGrp/TotalAmt018000
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt01000000
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt01000000
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt047875
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt067789
IRS990/PrincipalOfficerNm0ELVIS HOFFPAUIR
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0511120
IRS990/ProgramServiceRevenueGrp/Desc0CERTIFICATION REVENUE
IRS990/ProgramServiceRevenueGrp/Desc1ACTION MAGAZINE
IRS990/ProgramServiceRevenueGrp/Desc2CONVENTION REVENUE-SPONSORS
IRS990/ProgramServiceRevenueGrp/Desc3TRAINING
IRS990/ProgramServiceRevenueGrp/Desc4CONVENTION REVENUE-TRADE SHOW
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0875761
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt125
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2128500
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3108020
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt4100920
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0875761
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1270197
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2128500
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3108020
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt4100920
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt0270172
IRS990/ProgSrvcAccomActyOtherGrp/Desc0THE ASSOCIATION HAS PROVIDED EXTENSIVE TECHNICAL TRAINING IN THE AREA OF AUTOMOTIVE AIR CONDITIONING TO ITS MEMBERS.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0354355
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0195209
IRS990/PYInvestmentIncomeAmt0115577
IRS990/PYOtherExpensesAmt01201715
IRS990/PYOtherRevenueAmt036771
IRS990/PYProgramServiceRevenueAmt02241424
IRS990/PYRevenuesLessExpensesAmt0619473
IRS990/PYSalariesCompEmpBnftPaidAmt0767793
IRS990/PYTotalExpensesAmt01969508
IRS990/PYTotalRevenueAmt02588981
IRS990/ReconcilationRevenueExpnssAmt0-40239
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt05907
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0663205
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0696931
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01360136
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt016983
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0227344
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0244327
IRS990ScheduleD/ExpensesSubtotalAmt02055238
IRS990ScheduleD/LandGrp/BookValueAmt0330950
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0330950
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0107309
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0197080
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0304389
IRS990ScheduleD/RevenueSubtotalAmt02014999
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01118447
IRS990ScheduleD/TotalExpensesPerForm990Amt02055238
IRS990ScheduleD/TotalRevenuePerForm990Amt02014999
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02014999
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02055238
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/TempOrPermanentEndowmentsInd0true
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt04885697
IRS990/TotalAssetsEOYAmt04761307
IRS990/TotalAssetsGrp/BOYAmt04885697
IRS990/TotalAssetsGrp/EOYAmt04761307
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0203365
IRS990/TotalEmployeeCnt019
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0935316
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01119922
IRS990/TotalFunctionalExpensesGrp/TotalAmt02055238
IRS990/TotalGrossUBIAmt0270172
IRS990/TotalLiabilitiesBOYAmt0277002
IRS990/TotalLiabilitiesEOYAmt0234448
IRS990/TotalLiabilitiesGrp/BOYAmt0277002
IRS990/TotalLiabilitiesGrp/EOYAmt0234448
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt04608695
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt04526859
IRS990/TotalOtherProgSrvcExpenseAmt0354355
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt0111273
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt0111273
IRS990/TotalProgramServiceExpensesAmt01119922
IRS990/TotalProgramServiceRevenueAmt01594671
IRS990/TotalReportableCompFromOrgAmt0247243
IRS990/TotalRevenueGrp/ExclusionAmt0127310
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01414152
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02014999
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0270172
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt04885697
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04761307
IRS990/TravelGrp/ManagementAndGeneralAmt048732
IRS990/TravelGrp/ProgramServicesAmt078887
IRS990/TravelGrp/TotalAmt0127619
IRS990/TypeOfOrganizationCorpInd0X

Document Assets

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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
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
2019Detailed filing. Detailed filing data is available for this year.$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