Civic Intelligence

Amer Soc of Heating Ref & Ac Eng

EIN 23-7132135 • 501(c)3 • San Marino, CA

Profile

To update membership on current advances in refrigeration and air conditioning

PO Box 80133San Marino, CA 91118

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

33rd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

35th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Net Margin

50th percentile

4.2%

Higher net margin than 50% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

55th percentile

$0

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Asset Growth

43rd percentile

0.6%

Faster asset growth than 43% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

85th percentile

61%

Faster revenue growth than 85% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Assets

Down

$555,639

Down $9,232 (-1.6%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$555,639

Down $9,232 (-1.6%) from 2023

Revenue

Down

$81,176

Down $10,960 (-12%) from 2023

Expenses

Down

$77,760

Down $755 (-1.0%) from 2023

Net Income

Down

$3,416

Down $10,205 (-75%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$600K$400K$200K$0Assets 2011: $208,411Net Assets 2011: $208,4112011Assets 2013: $226,430Net Assets 2013: $226,4302013Assets 2015: $296,461Net Assets 2015: $296,4612015Assets 2016: $340,430Net Assets 2016: $340,4302016Assets 2017: $358,357Liabilities 2017: $0Net Assets 2017: $358,3572017Assets 2018: $394,448Net Assets 2018: $394,4482018Assets 2020: $456,599Net Assets 2020: $456,5992020Assets 2021: $471,653Net Assets 2021: $471,6532021Assets 2022: $551,251Liabilities 2022: $1Net Assets 2022: $551,2502022Assets 2023: $564,871Liabilities 2023: $0Net Assets 2023: $564,8712023Assets 2025: $555,639Liabilities 2025: $0Net Assets 2025: $555,6392025

Highlighted filing

2025

Assets$555,639
Liabilities$0
Net Assets$555,639

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$150K$100K$50K$0-$50KRevenue 2011: $35,343Expenses 2011: $32,225Net Income 2011: $3,1182011Revenue 2013: $32,149Expenses 2013: $35,460Net Income 2013: -$3,3112013Revenue 2015: $110,891Expenses 2015: $38,924Net Income 2015: $71,9672015Revenue 2016: $71,156Expenses 2016: $27,187Net Income 2016: $43,9692016Revenue 2017: $50,767Expenses 2017: $32,840Net Income 2017: $17,9272017Revenue 2018: $69,879Expenses 2018: $33,788Net Income 2018: $36,0912018Revenue 2020: $46,773Expenses 2020: $31,186Net Income 2020: $15,5872020Revenue 2021: $50,986Expenses 2021: $35,932Net Income 2021: $15,0542021Revenue 2022: $124,618Expenses 2022: $45,021Net Income 2022: $79,5972022Revenue 2023: $92,136Expenses 2023: $78,515Net Income 2023: $13,6212023Revenue 2025: $81,176Expenses 2025: $77,760Net Income 2025: $3,4162025

Highlighted filing

2025

Revenue$81,176
Expenses$77,760
Net Income$3,416

Filings

Latest Detailed Filing

The latest 2025 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Sep 8, 2022
Return Version
2021v4.0
Gross Receipts
$335,739
Mission and Program Overview

Mission

To update membership on current advances in refrigeration and air conditioning

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$471,653$551,250▲ $79,597
Investments in Publicly Traded Securities$444,529$488,500▲ $43,971
Cash and Non-Interest-Bearing Accounts$21,274$54,651▲ $33,377
Accounts Receivable$5,850$8,100▲ $2,250
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$471,653$551,251▲ $79,598
Other Assets Total-$0-
Liabilities
Other Liabilities-$1-
Total Liabilities$0$1▲ $1
Net Assets / Fund Balance
Total Net Assets Fund Balance$471,653$551,250▲ $79,597
Total Liabilities and Net Assets / Fund Balance$471,653$551,251▲ $79,598
Compensation and Service Providers

Board Members and Trustees

NameTitle
Sierra SpitulskiPresident & CEO
Elyse JohnsonPresident-Elect
Rafi KarimTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$34,560
Investment Income
$69,441
Other Revenue
$20,617
Change in Net Assets
$79,597
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$45,021
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Accounting$2,340--$2,340
All Other Expenses$488--$488
Other Expenses$399--$399
Occupancy$210--$210
Total Functional Expenses$45,021$0$0$45,021
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$117,838
Fundraising Direct Expenses$97,221
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Tournament & Roster$83,696$83,696$39,596$44,100
Special Event Dinners$34,142$34,142$57,625$-23,483
Total Events$117,838$117,838$97,221$20,617
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Rounding$1
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

No review was or will be conducted.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Amer Soc of Heating Ref & Ac Eng
EIN
23-7132135
Address
PO BOX 80133, SAN MARINO, CA 91118

Signing Officer

Name
Rafi Karim
Title
Treasurer
Signed
2022-09-08
Discuss with paid preparer
Yes

Organization Details

Voting Board Members
3
Independent Board Members
0
Employees
0

Preparer

Firm
Hicks Hicks & Braun
Address
1210 N JEFFERSON ST SUITE G, ANAHEIM, CA 92807
Preparer
Ernest V Hicks EA
Phone
7145755196
Supplemental Narrative

Additional Explanations

Client Note 1

Client Note 1 - AMER SOC OF HEATING REF & A. C. ENGINEERS SCHEDULE ASPECIFIC SCHOLARSHIP ASSISTANCE TO INDIVIDUALSKEVEN LE CAL POLY POMONA $2,500KORY PETERS CAL POLY POMONA $2,500JONAS GEDVILA CAL POLY SLO $8,000RYAN SPARKS CAL POLY SLO $7,000STEPHEN LUC CAL POLY POMONA $3,000WILLIAM WELCH UCLA $2,500ALBERT PANTAJO CYRPESS COLLEGE $1,250CARERPM ARGUELLES CYPRESS COLLEGE $1,250DAVID GARCIA CYPRESS COLLEGE $1,500TIMOTHY LEWIS CYPRESS COLLEGE $1,500TOTAL $31,000

See Schedule A Attached

Pages of detail attached as schedule o

Raw XML Appendix360 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.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Client Note 1 - AMER SOC OF HEATING REF & A. C. ENGINEERS SCHEDULE ASPECIFIC SCHOLARSHIP ASSISTANCE TO INDIVIDUALSKEVEN LE CAL POLY POMONA $2,500KORY PETERS CAL POLY POMONA $2,500JONAS GEDVILA CAL POLY SLO $8,000RYAN SPARKS CAL POLY SLO $7,000STEPHEN LUC CAL POLY POMONA $3,000WILLIAM WELCH UCLA $2,500ALBERT PANTAJO CYRPESS COLLEGE $1,250CARERPM ARGUELLES CYPRESS COLLEGE $1,250DAVID GARCIA CYPRESS COLLEGE $1,500TIMOTHY LEWIS CYPRESS COLLEGE $1,500TOTAL $31,000
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PAGES OF DETAIL ATTACHED AS SCHEDULE O
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Client Note 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3SEE SCHEDULE A ATTACHED
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IRS990/TravelGrp/TotalAmt00
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IRS990/USAddress/AddressLine1Txt0PO BOX 80133
IRS990/USAddress/CityNm0SAN MARINO
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd091118
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ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0RAFI KARIM
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-09-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMER SOC OF HEATING REF & AC ENG
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0SO CAL CHAPTER
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0237132135
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 80133
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ReturnHeader/Filer/USAddress/ZIPCd091118
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0330969828
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HICKS HICKS & BRAUN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01210 N JEFFERSON ST SUITE G
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ANAHEIM
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd092807
ReturnHeader/PreparerPersonGrp/PhoneNum07145755196
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Ernest V Hicks EA
ReturnHeader/ReturnTs02022-09-08T09:58:52-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0RAFI
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0KARIM
ReturnHeader/TaxPeriodBeginDt02021-07-01
ReturnHeader/TaxPeriodEndDt02022-06-30
ReturnHeader/TaxYr02021

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