Civic Intelligence

Air Conditioning Contractors of America Educational Institute

990 • Fiscal year 2024 • EIN 36-3092175

Aug 01, 2023 to Jul 31, 2024 • Filed on Mar 11, 2025

1520 Belle View Blvd 5220Alexandria, VA 22307

(703) 575-4477

Siviq Scores

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

Liabilities / Assets

8th percentile

0.00x

Higher debt load relative to assets than 8% of similar nonprofits.

2024 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

12th percentile

0.02x

Higher debt load relative to revenue than 12% of similar nonprofits.

2024 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

94th percentile

69%

Higher net margin than 94% of similar nonprofits.

2024 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

83rd percentile

$342,672

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 29.6% of source-year revenue.

2024 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

45th percentile

3.5%

Faster asset growth than 45% of similar nonprofits.

2024 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

69th percentile

20%

Faster revenue growth than 69% of similar nonprofits.

2024 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Up

$23,666,255

Up $789,436 (+3.5%) from 2023

Net Assets

Up

$23,642,890

Up $804,607 (+3.5%) from 2023

Liabilities

Down

$23,365

Down $15,171 (-39%) from 2023

Revenue

Up

$1,158,902

Up $192,514 (+20%) from 2023

Expenses

Up

$354,295

Up $250,580 (+242%) from 2023

Net Income

Down

$804,607

Down $58,066 (-6.7%) from 2023

Historical Trend

Balance Sheet Trend

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

$30M$20M$10M$0Assets 2011: $10,973,946Liabilities 2011: $149,627Net Assets 2011: $10,824,3192011Assets 2012: $13,074,897Liabilities 2012: $127,192Net Assets 2012: $12,947,7052012Assets 2013: $14,778,030Liabilities 2013: $545,413Net Assets 2013: $14,232,6172013Assets 2014: $15,481,561Liabilities 2014: $437,080Net Assets 2014: $15,044,4812014Assets 2015: $16,365,449Liabilities 2015: $405,471Net Assets 2015: $15,959,9782015Assets 2016: $16,949,324Liabilities 2016: $415,544Net Assets 2016: $16,533,7802016Assets 2017: $18,210,562Liabilities 2017: $399,767Net Assets 2017: $17,810,7952017Assets 2018: $18,756,577Liabilities 2018: $36,688Net Assets 2018: $18,719,8892018Assets 2019: $19,342,072Liabilities 2019: $31,528Net Assets 2019: $19,310,5442019Assets 2020: $20,207,101Liabilities 2020: $48,756Net Assets 2020: $20,158,3452020Assets 2021: $21,137,744Liabilities 2021: $21,002Net Assets 2021: $21,116,7422021Assets 2022: $21,999,409Liabilities 2022: $23,799Net Assets 2022: $21,975,6102022Assets 2023: $22,876,819Liabilities 2023: $38,536Net Assets 2023: $22,838,2832023Assets 2024: $23,666,255Liabilities 2024: $23,365Net Assets 2024: $23,642,8902024Assets 2025: $24,419,433Liabilities 2025: $19,361Net Assets 2025: $24,400,0722025

Highlighted filing

2024

Assets$23,666,255
Liabilities$23,365
Net Assets$23,642,890

Operations Trend

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

$1.5M$1.0M$500K$0Expenses 2011: $1,146,3062011Expenses 2012: $1,233,3622012Expenses 2013: $984,4882013Revenue 2014: $1,127,393Expenses 2014: $315,697Net Income 2014: $811,6962014Revenue 2015: $987,365Expenses 2015: $63,467Net Income 2015: $923,8982015Revenue 2016: $901,796Expenses 2016: $317,543Net Income 2016: $584,2532016Revenue 2017: $961,303Expenses 2017: $56,043Net Income 2017: $905,2602017Revenue 2018: $1,038,184Expenses 2018: $127,963Net Income 2018: $910,2212018Revenue 2019: $892,129Expenses 2019: $301,587Net Income 2019: $590,5422019Revenue 2020: $889,837Expenses 2020: $42,036Net Income 2020: $847,8012020Revenue 2021: $994,353Expenses 2021: $35,956Net Income 2021: $958,3972021Revenue 2022: $956,736Expenses 2022: $97,868Net Income 2022: $858,8682022Revenue 2023: $966,388Expenses 2023: $103,715Net Income 2023: $862,6732023Revenue 2024: $1,158,902Expenses 2024: $354,295Net Income 2024: $804,6072024Revenue 2025: $1,049,192Expenses 2025: $296,301Net Income 2025: $752,8912025

Highlighted filing

2024

Revenue$1,158,902
Expenses$354,295
Net Income$804,607
Jump To
Filing Snapshot
Filing Period
Aug 1, 2023 to Jul 31, 2024
Signed
Mar 11, 2025
Return Version
2023v6.0
Gross Receipts
$1,403,538
Mission and Program Overview

Mission

To educate the public, including industry members, in the principles of air conditioning, the uses of air conditioning equipment, and the sciences, methods and practices ancillary to the air conditioning industry. Also to develop, produce and conduct certification, education and training programs and materials concerning air conditioning, air conditioning equipment, and related sciences, methods and practices.

To promote the development of air conditioning services

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,051,198$2,001,198▲ $950,000
Cash and Non-Interest-Bearing Accounts$1,192,278$935,081▼ $257,197
Inventories for Sale or Use$181,496$215,012▲ $33,516
Accounts Receivable$95,962$126,279▲ $30,317
Prepaid Expenses and Deferred Charges-$7,500-
Total Assets$22,876,819$23,666,255▲ $789,436
Other Assets Total$20,355,885$20,381,185▲ $25,300
Liabilities
Accounts Payable and Accrued Expenses$38,536$23,365▼ $15,171
Total Liabilities$38,536$23,365▼ $15,171
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$22,838,283$23,642,890▲ $804,607
Total Net Assets Fund Balance$22,838,283$23,642,890▲ $804,607
Total Liabilities and Net Assets / Fund Balance$22,876,819$23,666,255▲ $789,436

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$20,381,185--
Compensation and Service Providers

Employees

NameTitleOtherTotal
Barton C JamesPresident &$342,672$342,672

Board Members and Trustees

NameTitle
Stephen PapeChair
Keith PatonPast Chair E
Barton C JamesPresident & CEO
Timothy P CroppBoard Member
Matt MarsiglioDirector Sta
Vincent GiletteDirector Sta
Brain a StackSec/treas En
Kurt HudsonSec/treas St
Edward B McfarlaneSr. Vice CHA
Martin O HooverSr. Vice CHA
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$1,158,902
Change in Net Assets
$804,607

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,158,902
Revenue Not Reported on Form 990
$244,636
Total Revenue per Audited Statements
$1,403,538
Total Revenue per Form 990
$1,158,902
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$180,756
Other Expenses$173,539
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$140,503--$140,503
Office Expenses-$87,039-$87,039
Other Employee Benefits$18,139--$18,139
Payroll Taxes$11,242--$11,242
Fees for Services Accounting-$11,167-$11,167
Pension Plan Contributions$10,872--$10,872
Insurance-$4,905-$4,905
Fees for Services Legal-$2,621-$2,621
Other Expenses$40,945$1,901-$1,901
Information Technology-$1,535-$1,535
Occupancy-$604-$604
Depreciation Depletion-$515-$515
Total Functional Expenses$221,701$132,594$0$354,295

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$598,931
Expenses per Audited Statements$354,295
Total Expenses per Form 990$354,295
Expenses Not Reported on Form 990$244,636
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
Lobbying 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
Audit committee
Yes
Backup withholding compliance
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

Thorough review in assembly process by the controller, followed by the same process by the ceo and board members, done separately and independently, before it is filed to the irs.

Form 990, Page 6, Part VI, Line 12C

Air conditioning contractors of america and air conditioning contractors of america educational institute board of directors conflict of interest policy and disclosure form is annually given to the board of directors for their review acknowledgment. Conflict of interest policy 1. Board members have a fiduciary duty to conduct themselves without conflict to the interests of acca and accaei. In their capacity as board members, they must subordinate personal, individual business, third-party, and other interests to the welfare and best interests of acca and acca ei. 2. A conflict of interest is a transaction or relationship which presents or may present a conflict between a board member's obligations to acca and acca ei and the board member's personal, business or other interests. 3. All conflicts of interest are not necessarily prohibited or harmful to acca and acca ei. However, full disclosure of all actual and potential conflicts, and a determination by the disinterested board (or acca executive committee) members with the interested board member(s) recused from participating in debates and voting on the matter are required. 4. All actual and potential conflicts of interests shall be disclosed by board members to the acca, acca ei or acca executive committee through the annual disclosure form and/or whenever a conflict arises. The disinterested members of the acca, acca ei or acca executive committee shall make a determination as to whether a conflict exists and what subsequent action is appropriate (if any). The acca, acca ei or acca executive committee shall inform the boards of such determination and action. The boards shall retain the right to modify or reverse such determination and action, and shall retain the ultimate enforcement authority with respect to the interpretation and application of this policy. 5. On an annual basis, all board members shall be provided with a copy of this policy and required to complete and sign the acknowledgment and disclosure form below. All completed forms shall be provided to and reviewed by the acca, acca ei or acca executive committee, as well as all other conflict information provided by board members.

Form 990, Page 6, Part VI, Line 19

The organization makes its governing documents, conflict of interest policy and financial statements available upon request for the same period as set forth in section 6104(d).

Filing and Contact Details

Filer

Filer Name
Air Conditioning Contractors of
EIN
36-3092175
Phone
7035754477
Address
1520 BELLE VIEW BLVD 5220, ALEXANDRIA, VA 22307

Signing Officer

Name
Barton C James
Title
President & CEO
Phone
7035754477
Signed
2025-03-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Barton C James
Formed
1980
Legal Domicile
Il
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
6

Preparer

Firm
Deleon & Stang Cpas and Advisors
Address
150 S EAST STREET, FREDERICK, MD 21701
Preparer
Clint Lehman CPA
Phone
3012507400
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To educate the public, including industry members, in the principles of air conditioning, the uses of air conditioning equipment, and the sciences, methods and practices ancillary to the air conditioning industry. Also to develop, produce and conduct certification, education and training programs and materials concerning air conditioning, air conditioning equipment, and related sciences, methods and practices.

Form 990, Part XI, Line 9

Cogs reported on line 10b 244,636 cogs reported on line 10b -244,636

Financial Statement Notes

Schedule D, Page 3, Part X

The association complies with fasb asc 740-10 and accounting standards update (asu)2009-06. Management evaluated the associations tax positions and concluded that the association had taken no uncertain tax positions that require adjustment to the consolidated financial statements as of july 31, 2024 and 2023. Tax years prior to 2021 are no longer subject to examination by the irs.

Schedule D, Page 4, Part XI, Line 2D

Cogs reported on line 10b 244,636

Schedule D, Page 4, Part XII, Line 2D

Cogs reported on line 10b 244,636

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IRS990/OtherEmployeeBenefitsGrp/TotalAmt018139
IRS990/OtherExpensesGrp/Desc0ROYALTIES
IRS990/OtherExpensesGrp/Desc1BANK FEES
IRS990/OtherExpensesGrp/Desc2OTHER
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IRS990/OtherExpensesGrp/TotalAmt122307
IRS990/OtherExpensesGrp/TotalAmt21901
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IRS990/OtherSalariesAndWagesGrp/TotalAmt0140503
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt011242
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IRS990/PensionPlanContributionsGrp/TotalAmt010872
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt07500
IRS990/PrincipalOfficerNm0BARTON C JAMES
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IRS990/ProgSrvcAccomActy2Grp/Desc0SEMINARS AND EVENTS - TO PROMOTE THE DEVELOPMENT OF AIR CONDITIONING SERVICES AND TO PROVIDE NECESSARY TRAINING ON ASPECTS OF THE HEATING, VENTILATING, AIR CONDITIONING AND REFRIGERATION INDUSTRY.
IRS990/ProgSrvcAccomActy3Grp/Desc0MARKETING PRODUCTS AND PUBLICATIONS - TO PROMOTE A SERIES OF PRODUCTS WHICH INCLUDE PUBLICATIONS, VIDEO TAPES, AND MANUALS FOR THE EDUCATION OF MEMBERS OF THE HEATING AND AIR CONDITIONING INDUSTRY.
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IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0239067
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt01380563
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt01143303
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt01185843
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt01122269
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IRS990ScheduleA/InvestmentIncomeCYPct00.04000
IRS990ScheduleA/InvestmentIncomePYPct00.04000
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IRS990ScheduleA/OtherIncome509Grp/TotalAmt028665
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.95680
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IRS990ScheduleA/Total509Grp/TotalAmt05929919
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01175598
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01232130
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01201637
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01184748
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt06197651
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/ExpensesNotReportedAmt0244636
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IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt020381185
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DUE FROM ACCA
IRS990ScheduleD/OtherExpensesIncludedAmt0244636
IRS990ScheduleD/OtherRevenueAmt0244636
IRS990ScheduleD/RevenueNotReportedAmt0244636
IRS990ScheduleD/RevenueSubtotalAmt01158902
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION COMPLIES WITH FASB ASC 740-10 AND ACCOUNTING STANDARDS UPDATE (ASU)2009-06. MANAGEMENT EVALUATED THE ASSOCIATIONS TAX POSITIONS AND CONCLUDED THAT THE ASSOCIATION HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE CONSOLIDATED FINANCIAL STATEMENTS AS OF JULY 31, 2024 AND 2023. TAX YEARS PRIOR TO 2021 ARE NO LONGER SUBJECT TO EXAMINATION BY THE IRS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1COGS REPORTED ON LINE 10B 244,636
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2COGS REPORTED ON LINE 10B 244,636
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XI, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE D, PAGE 4, PART XII, LINE 2D
IRS990ScheduleD/TotalBookValueOtherAssetsAmt020381185
IRS990ScheduleD/TotalExpensesPerForm990Amt0354295
IRS990ScheduleD/TotalRevenuePerForm990Amt01158902
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01403538
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0598931
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt060000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0237293
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt033625
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt011754
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0BARTON C JAMES
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT & CEO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0342672
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO EDUCATE THE PUBLIC, INCLUDING INDUSTRY MEMBERS, IN THE PRINCIPLES OF AIR CONDITIONING, THE USES OF AIR CONDITIONING EQUIPMENT, AND THE SCIENCES, METHODS AND PRACTICES ANCILLARY TO THE AIR CONDITIONING INDUSTRY. ALSO TO DEVELOP, PRODUCE AND CONDUCT CERTIFICATION, EDUCATION AND TRAINING PROGRAMS AND MATERIALS CONCERNING AIR CONDITIONING, AIR CONDITIONING EQUIPMENT, AND RELATED SCIENCES, METHODS AND PRACTICES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THOROUGH REVIEW IN ASSEMBLY PROCESS BY THE CONTROLLER, FOLLOWED BY THE SAME PROCESS BY THE CEO AND BOARD MEMBERS, DONE SEPARATELY AND INDEPENDENTLY, BEFORE IT IS FILED TO THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AIR CONDITIONING CONTRACTORS OF AMERICA AND AIR CONDITIONING CONTRACTORS OF AMERICA EDUCATIONAL INSTITUTE BOARD OF DIRECTORS CONFLICT OF INTEREST POLICY AND DISCLOSURE FORM IS ANNUALLY GIVEN TO THE BOARD OF DIRECTORS FOR THEIR REVIEW ACKNOWLEDGMENT. CONFLICT OF INTEREST POLICY 1. BOARD MEMBERS HAVE A FIDUCIARY DUTY TO CONDUCT THEMSELVES WITHOUT CONFLICT TO THE INTERESTS OF ACCA AND ACCAEI. IN THEIR CAPACITY AS BOARD MEMBERS, THEY MUST SUBORDINATE PERSONAL, INDIVIDUAL BUSINESS, THIRD-PARTY, AND OTHER INTERESTS TO THE WELFARE AND BEST INTERESTS OF ACCA AND ACCA EI. 2. A CONFLICT OF INTEREST IS A TRANSACTION OR RELATIONSHIP WHICH PRESENTS OR MAY PRESENT A CONFLICT BETWEEN A BOARD MEMBER'S OBLIGATIONS TO ACCA AND ACCA EI AND THE BOARD MEMBER'S PERSONAL, BUSINESS OR OTHER INTERESTS. 3. ALL CONFLICTS OF INTEREST ARE NOT NECESSARILY PROHIBITED OR HARMFUL TO ACCA AND ACCA EI. HOWEVER, FULL DISCLOSURE OF ALL ACTUAL AND POTENTIAL CONFLICTS, AND A DETERMINATION BY THE DISINTERESTED BOARD (OR ACCA EXECUTIVE COMMITTEE) MEMBERS WITH THE INTERESTED BOARD MEMBER(S) RECUSED FROM PARTICIPATING IN DEBATES AND VOTING ON THE MATTER ARE REQUIRED. 4. ALL ACTUAL AND POTENTIAL CONFLICTS OF INTERESTS SHALL BE DISCLOSED BY BOARD MEMBERS TO THE ACCA, ACCA EI OR ACCA EXECUTIVE COMMITTEE THROUGH THE ANNUAL DISCLOSURE FORM AND/OR WHENEVER A CONFLICT ARISES. THE DISINTERESTED MEMBERS OF THE ACCA, ACCA EI OR ACCA EXECUTIVE COMMITTEE SHALL MAKE A DETERMINATION AS TO WHETHER A CONFLICT EXISTS AND WHAT SUBSEQUENT ACTION IS APPROPRIATE (IF ANY). THE ACCA, ACCA EI OR ACCA EXECUTIVE COMMITTEE SHALL INFORM THE BOARDS OF SUCH DETERMINATION AND ACTION. THE BOARDS SHALL RETAIN THE RIGHT TO MODIFY OR REVERSE SUCH DETERMINATION AND ACTION, AND SHALL RETAIN THE ULTIMATE ENFORCEMENT AUTHORITY WITH RESPECT TO THE INTERPRETATION AND APPLICATION OF THIS POLICY. 5. ON AN ANNUAL BASIS, ALL BOARD MEMBERS SHALL BE PROVIDED WITH A COPY OF THIS POLICY AND REQUIRED TO COMPLETE AND SIGN THE ACKNOWLEDGMENT AND DISCLOSURE FORM BELOW. ALL COMPLETED FORMS SHALL BE PROVIDED TO AND REVIEWED BY THE ACCA, ACCA EI OR ACCA EXECUTIVE COMMITTEE, AS WELL AS ALL OTHER CONFLICT INFORMATION PROVIDED BY BOARD MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST FOR THE SAME PERIOD AS SET FORTH IN SECTION 6104(D).
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COGS REPORTED ON LINE 10B 244,636 COGS REPORTED ON LINE 10B -244,636
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0AIR CONDITIONING CONTRACTORS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine2Txt0OF AMERICA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0362662548
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0C6
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0IL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0ASSOC.
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt01520 BELLE VIEW BLVD 5220
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0ALEXANDRIA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0VA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd022307
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0true
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0true
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0true
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0VA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt022876819
IRS990/TotalAssetsEOYAmt023666255
IRS990/TotalAssetsGrp/BOYAmt022876819
IRS990/TotalAssetsGrp/EOYAmt023666255
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0132594
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0221701
IRS990/TotalFunctionalExpensesGrp/TotalAmt0354295
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt038536
IRS990/TotalLiabilitiesEOYAmt023365
IRS990/TotalLiabilitiesGrp/BOYAmt038536
IRS990/TotalLiabilitiesGrp/EOYAmt023365
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt022838283
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt023642890
IRS990/TotalOtherCompensationAmt045379
IRS990/TotalProgramServiceExpensesAmt0221701

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$24.4$0.02$24.4$1.05$0.30$0.75
2024Detailed filing. Detailed filing data is available for this year.$23.7$0.02$23.6$1.16$0.35$0.80
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$22.9$0.04$22.8$0.97$0.10$0.86
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$22.0$0.02$22.0$0.96$0.10$0.86
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$21.1$0.02$21.1$0.99$0.04$0.96
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$20.2$0.05$20.2$0.89$0.04$0.85
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$19.3$0.03$19.3$0.89$0.30$0.59
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$18.8$0.04$18.7$1.04$0.13$0.91
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$18.2$0.40$17.8$0.96$0.06$0.91
2016Detailed filing. Detailed filing data is available for this year.$16.9$0.42$16.5$0.90$0.32$0.58
2015Detailed filing. Detailed filing data is available for this year.$16.4$0.41$16.0$0.99$0.06$0.92
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$15.5$0.44$15.0$1.13$0.32$0.81
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$14.8$0.55$14.2$0.98
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$13.1$0.13$12.9$1.23
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.0$0.15$10.8$1.15