Civic Intelligence

Masonry Alliance for Codes and Standards

990EZ • Fiscal year 2024 • EIN 33-1134052

Jan 01, 2024 to Dec 31, 2024 • Filed on May 13, 2025

Organization Profile
13750 Sunrise Valley DriveHerndon, VA 20171

(703) 713-1900

Siviq Scores

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

Liabilities / Assets

45th percentile

0.00x

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

2024 filings • 501(c)6 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

45th percentile

0.00x

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

2024 filings • 501(c)6 • <$500k nonprofits • Source year 2024

Net Margin

80th percentile

19%

Higher net margin than 80% of similar nonprofits.

2024 filings • 501(c)6 • <$500k nonprofits • Source year 2024

Top Officer Pay

74th percentile

$0

Higher top officer pay than 74% of similar nonprofits.

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

2024 filings • 501(c)6 • <$500k nonprofits • Source year 2024

Asset Growth

88th percentile

39%

Faster asset growth than 88% of similar nonprofits.

2024 filings • 501(c)6 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

60th percentile

8.7%

Faster revenue growth than 60% of similar nonprofits.

2024 filings • 501(c)6 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets45th percentile

Assets

Up

$61,300

Up $8,900 (+17%) from 2022

Net Assets

Up

$61,300

Up $8,900 (+17%) from 2022

Liabilities

Flat

$0

Flat from 2022

Revenue And Expenses
Liabilities / Revenue45th percentileNet Margin80th percentile

Revenue

Up

$170,220

Up $14,071 (+9.0%) from 2022

Expenses

Down

$138,143

Down $52,351 (-27%) from 2022

Net Income

Up

$32,077

Up $66,422 (+193%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth88th percentile

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

$100K$50K$0Assets 2021: $86,745Liabilities 2021: $0Net Assets 2021: $86,7452021Assets 2022: $52,400Liabilities 2022: $0Net Assets 2022: $52,4002022Assets 2024: $61,300Liabilities 2024: $0Net Assets 2024: $61,3002024

Highlighted filing

2024

Assets$61,300
Liabilities$0
Net Assets$61,300
Open 2024 Filing

Operations Trend

Revenue Growth60th percentile

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

$200K$100K$0-$100KRevenue 2021: $164,070Expenses 2021: $171,241Net Income 2021: -$7,1712021Revenue 2022: $156,149Expenses 2022: $190,494Net Income 2022: -$34,3452022Revenue 2024: $170,220Expenses 2024: $138,143Net Income 2024: $32,0772024

Highlighted filing

2024

Revenue$170,220
Expenses$138,143
Net Income$32,077
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 13, 2025
Return Version
2024v5.0
Gross Receipts
$170,220
Mission and Program Overview

Mission

Advance the masonry industry on building codes and standards

Program Services

DescriptionGrantsExpenses
Energy Conservation: The MACS energy consultant, working with the PCA representative on ASHRAE 90.l, had their appeals on Addendum Z upheld. Addendum Z contains provisions requiring air barriers for building envelopes. They were found by some to be arbitrary, technically unfounded, and not economically justified. The appeal prevented these requirements from advancing to publication and being placed in the standard. If the provisions had advanced as written, single-wythe masonry in any jurisdiction that adopted the new ASHRAE 90.1 Energy Standard for New Buildings Except Low-rise Residential Buildings would be required to apply coatings and single-wythe construction would be priced out of the marketplace. While efforts to require air barriers will not disappear, they will continue to be addressed in the ASHRAE standards and I-codes. The successful appeal has given the masonry industry additional time to develop appropriate test methods and design and construction procedures to effectively and affordably reduce airflow through single-wythe masonry. In addition, the appeal should lead to refinement of the provisions to ensure, to the best degree possible, correct technical substantiation and economic justification. Other high priority energy issues include continued efforts to retain and improve thermal mass benefits, and to ensure that thermal resistance requirements for opaque walls are cost effective. Fire Protection: MACS supported efforts in the International Building Code (IBC) that resulted in the minimum number of exit stairways in high-rise buildings (those more than 420 ft) being increased from a minimum of two to three. Adding an additional stairway increases the total interior egress width of exit stairway shafts that may be used for evacuation downward while emergency responders on the same stairways are traversing upward. This change significantly improves life safety and the ability to control and extinguish fires. Stairway enclosures are required to be fire-rated construction. While such enclosures may not all be constructed of masonry, the product is an option to satisfy this requirement. However, like any code provision, once changes are included, they do not necessarily stay there. The extra stairway provision is being challenged. Stairways use space and reduce the rental or useable space per floor. Challenges are being made in this code cycle to eliminate the additional stairway. Other high priority fire safety code issues for masonry include retaining appropriate building height and area requirements, and minimizing trade-offs of passive fire protection for fire sprinklers. Structural Design: One of the biggest issues that affects the structural design of masonry being addressed by MACS is splice lengths in walls, which are a problem when the minimum amount calculated is larger than the height of the wall. Temporary relief was provided via code changes submitted by MACS to modify the IBC while the issue was being addressed in the structural design standard (MSJC). Other key structural issues address anchorage, maximum percentages of steel reinforcement, and grouting. Wind Issues: Sometimes the potential benefits of MACS code efforts are somewhat obscure. For example, MACS is supporting a code change that prohibits the use of gravel ballast for roofs exposed to high winds, thus requiring other alternatives for these systems. While one alternative may be an adhered single-ply roof in lieu of a ballasted single-ply roof, another option would be the use of interconnected masonry roof pavers. Also related to hurricanes and other high wind events, MACS provided a forum for the coordination of industry efforts to enhance the design and construction provisions that now appear in the International Code Council's Standard for Residential Construction in High Wind Regions (ICC-600). This standard is the result of an effort to update the Standard for Hurricane Resistant Residential Construction (SSTD 10), first published in 1999 by the Southern Building Code Congress International in response to the devastation resulting from Hurricane Andrew.--
Compensation and Service Providers
Top Officer Pay74th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Charles ClarkChairman-$0--
Nicholas LangVice-Chair-$0--
Kurtis SiggardTreasurer-$0--
VacantSecretary-$0--
Brian TrimbleMember At Large-$0--
Jerry PainterMember At Large-$0--
Adam HutchinsonMember At Large-$0--
Filing and Contact Details

Filer

Filer Name
Masonry Alliance for Codes and Standards
EIN
33-1134052
Phone
7037131900
Address
13750 Sunrise Valley Drive, Herndon, VA 20171

Signing Officer

Name
Kurtis Siggard
Title
Treasurer
Phone
9167221700
Signed
2025-05-13
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part I, Line 16

“Description;Amount^Legal Fees;528^Total;528^”

Raw XML Appendix143 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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IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Energy Conservation: The MACS energy consultant, working with the PCA representative on ASHRAE 90.l, had their appeals on Addendum Z upheld. Addendum Z contains provisions requiring air barriers for building envelopes. They were found by some to be arbitrary, technically unfounded, and not economically justified. The appeal prevented these requirements from advancing to publication and being placed in the standard. If the provisions had advanced as written, single-wythe masonry in any jurisdiction that adopted the new ASHRAE 90.1 Energy Standard for New Buildings Except Low-rise Residential Buildings would be required to apply coatings and single-wythe construction would be priced out of the marketplace. While efforts to require air barriers will not disappear, they will continue to be addressed in the ASHRAE standards and I-codes. The successful appeal has given the masonry industry additional time to develop appropriate test methods and design and construction procedures to effectively and affordably reduce airflow through single-wythe masonry. In addition, the appeal should lead to refinement of the provisions to ensure, to the best degree possible, correct technical substantiation and economic justification. Other high priority energy issues include continued efforts to retain and improve thermal mass benefits, and to ensure that thermal resistance requirements for opaque walls are cost effective. Fire Protection: MACS supported efforts in the International Building Code (IBC) that resulted in the minimum number of exit stairways in high-rise buildings (those more than 420 ft) being increased from a minimum of two to three. Adding an additional stairway increases the total interior egress width of exit stairway shafts that may be used for evacuation downward while emergency responders on the same stairways are traversing upward. This change significantly improves life safety and the ability to control and extinguish fires. Stairway enclosures are required to be fire-rated construction. While such enclosures may not all be constructed of masonry, the product is an option to satisfy this requirement. However, like any code provision, once changes are included, they do not necessarily stay there. The extra stairway provision is being challenged. Stairways use space and reduce the rental or useable space per floor. Challenges are being made in this code cycle to eliminate the additional stairway. Other high priority fire safety code issues for masonry include retaining appropriate building height and area requirements, and minimizing trade-offs of passive fire protection for fire sprinklers. Structural Design: One of the biggest issues that affects the structural design of masonry being addressed by MACS is splice lengths in walls, which are a problem when the minimum amount calculated is larger than the height of the wall. Temporary relief was provided via code changes submitted by MACS to modify the IBC while the issue was being addressed in the structural design standard (MSJC). Other key structural issues address anchorage, maximum percentages of steel reinforcement, and grouting. Wind Issues: Sometimes the potential benefits of MACS code efforts are somewhat obscure. For example, MACS is supporting a code change that prohibits the use of gravel ballast for roofs exposed to high winds, thus requiring other alternatives for these systems. While one alternative may be an adhered single-ply roof in lieu of a ballasted single-ply roof, another option would be the use of interconnected masonry roof pavers. Also related to hurricanes and other high wind events, MACS provided a forum for the coordination of industry efforts to enhance the design and construction provisions that now appear in the International Code Council's Standard for Residential Construction in High Wind Regions (ICC-600). This standard is the result of an effort to update the Standard for Hurricane Resistant Residential Construction (SSTD 10), first published
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Kurtis Siggard
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum09167221700
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-13
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ReturnHeader/Filer/BusinessNameControlTxt0MASO
ReturnHeader/Filer/EIN0331134052
ReturnHeader/Filer/PhoneNum07037131900
ReturnHeader/Filer/USAddress/AddressLine1Txt013750 Sunrise Valley Drive
ReturnHeader/Filer/USAddress/CityNm0Herndon
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ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/ReturnTs02025-05-13T14:51:31-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$61,300
Liabilities
$0
Net assets
$61,300
Revenue
$170,220
Expenses
$138,143
Net income
$32,077
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.61$0.00$0.61$1.70$1.38$0.32
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.52$0.00$0.52$1.56$1.90$0.34
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.87$0.00$0.87$1.64$1.71$0.07