Liabilities / Assets
77th percentile
Higher debt load relative to assets than 77% of similar nonprofits.
990 • Fiscal year 2018 • EIN 95-2247299
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
77th percentile
Higher debt load relative to assets than 77% of similar nonprofits.
Liabilities / Revenue
76th percentile
Higher debt load relative to revenue than 76% of similar nonprofits.
Net Margin
49th percentile
Higher net margin than 49% of similar nonprofits.
Top Officer Pay
Score unavailable
This filing does not contain officer compensation rows.
Asset Growth
94th percentile
Faster asset growth than 94% of similar nonprofits.
Revenue Growth
30th percentile
Faster revenue growth than 30% of similar nonprofits.
Assets
Up$2,783,768
Up $822,216 (+42%) from 2017
Net Assets
Down$1,656,896
Down $97,509 (-5.6%) from 2017
Liabilities
Up$1,126,872
Up $919,725 (+444%) from 2017
Revenue
Down$2,875,781
Down $50,672 (-1.7%) from 2017
Expenses
Up$2,778,628
Up $437,406 (+19%) from 2017
Net Income
Down$97,153
Down $488,078 (-83%) from 2017
To enhance the professional development of industrial refrigeration operating and technical engineers. This is accomplished through education, certification, regional seminars, and national conferences.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $76,446 | $1,374,562 | ▲ $1,298,116 |
| Savings and Temporary Cash Investments | $1,062,578 | $1,116,114 | ▲ $53,536 |
| Cash and Non-Interest-Bearing Accounts | $693,116 | $138,228 | ▼ $554,888 |
| Accounts Receivable | $59,596 | $86,049 | ▲ $26,453 |
| Prepaid Expenses and Deferred Charges | $27,981 | $37,721 | ▲ $9,740 |
| Intangible Assets | $31,417 | $25,866 | ▼ $5,551 |
| Inventories for Sale or Use | $4,618 | $5,228 | ▲ $610 |
| Total Assets | $1,961,552 | $2,783,768 | ▲ $822,216 |
| Other Assets Total | $5,800 | - | - |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $31,470 | $755,919 | ▲ $724,449 |
| Deferred Revenue | $62,407 | $276,805 | ▲ $214,398 |
| Accounts Payable and Accrued Expenses | $113,270 | $94,148 | ▼ $19,122 |
| Total Liabilities | $207,147 | $1,126,872 | ▲ $919,725 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $1,720,013 | $1,618,645 | ▼ $101,368 |
| Temporarily Rstr Net Assets | $34,392 | $38,251 | ▲ $3,859 |
| Total Net Assets Fund Balance | $1,754,405 | $1,656,896 | ▼ $97,509 |
| Total Liabilities and Net Assets / Fund Balance | $1,961,552 | $2,783,768 | ▲ $822,216 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $1,116,837 | $30,327 | $1,147,164 |
| Land | $228,578 | - | $228,578 |
| Equipment | $29,147 | $148,808 | $177,955 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Jim Barron | Executive Di | FT | $159,908 | $24,427 | $184,335 |
| Jim Barron | Executive Director | - | $159,908 | $24,427 | $184,335 |
| Name | Title |
|---|---|
| Todd Metsker | Chairman |
| Eric Girven | President |
| Bengie Branham | Director |
| Bill Lape | Director |
| Dave Gulcynski | Director |
| Frank Kologinczak Iii | Director |
| Jacqueline Kirkman | Director |
| Keith Harper | Director |
| Matt Hayes | Director |
| Mike Hawkins | Director |
| Pete Lepschat | Director |
| Pete Roggow | Director |
| Richard Veloz Jr | Director |
| Troy Baker | Director |
| Arlie Farley | Executive V. |
| Eric Teale | Second V.p. |
| Vern Sanderson | Treasurer |
| Line Item | Amount |
|---|---|
| Other Expenses | $1,741,825 |
| Salaries, Compensation, and Employee Benefits | $1,036,803 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $395,877 | $228,603 | - | $624,480 |
| Current Officers, Directors, Trustees, and Key Employees | $107,723 | $76,612 | - | $184,335 |
| All Other Expenses | $112,963 | $39,469 | - | $152,432 |
| Other Employee Benefits | $93,085 | $50,366 | - | $143,451 |
| Conferences and Meetings | $136,955 | $3,397 | - | $140,352 |
| Fees for Services Other | $110,192 | $6,875 | - | $117,067 |
| Office Expenses | $54,975 | $56,175 | - | $111,150 |
| Travel | $60,503 | $34,338 | - | $94,841 |
| Other Expenses | $84,623 | $77,483 | - | $77,483 |
| Advertising | $54,359 | $22,824 | - | $77,183 |
| Occupancy | $15,229 | $61,690 | - | $76,919 |
| Payroll Taxes | $43,002 | $25,281 | - | $68,283 |
| Depreciation Depletion | $13,000 | $45,747 | - | $58,747 |
| Information Technology | $41,279 | $12,069 | - | $53,348 |
| Fees for Services Accounting | $11,339 | $11,952 | - | $23,291 |
| Payment Travel Entrtnmnt Publicly Ofcl | $20,026 | - | - | $20,026 |
| Interest | - | $19,219 | - | $19,219 |
| Insurance | $3,382 | $15,448 | - | $18,830 |
| Pension Plan Contributions | $13,257 | $2,997 | - | $16,254 |
| Fees for Services Legal | $1,514 | $1,596 | - | $3,110 |
| Total Functional Expenses | $1,825,391 | $953,237 | $0 | $2,778,628 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $2,795,680 |
| Expenses per Audited Statements | $2,778,628 |
| Total Expenses per Form 990 | $2,778,628 |
| Expenses Not Reported on Form 990 | $17,052 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“Members consist of 48 chapters in various states. All members are the owners of the association.”
“Election of officers and board members takes place at the annual meeting.”
“Executive committee and board approve budget for executive director's salary.”
“The review of the form 990 is an agenda item on the board's meeting agenda. Per board policy, the 990 must be reviewed and approved by the board before it is signed or filed.”
“The board looks at anything that might be a conflict of interest as needed at the board meetings. The board meets annually to update their conflict of interest statements. When a conflict of interest is identified, the executive director advises members when business decisions are pending that they should formally abstain from the decision making.”
“Board members approve budget for executive director's compensation.”
“The executive director makes the decision on any pay increases after the reviews.”
“Constitution, bylaws, policies, and procedures are available on the website. The 990 is available at the office for review.”
“Organizing containers once the truck is unloaded, assemble the welcome bags, place signage, help with registration, organize and run the guest program activities, decorate for the banquet, help with tear-down, be a floater.”
“Breeze newsletter, technical report, and pipeline.”
“Rental expenses 17,052 rental expenses -17,052 the beginning net assets for the association were restated to correct the recognition of deferred revenue for membership dues in the prior period. The beginning net assets were decreased by 194,662 as a result of the correction.”
“The association has been granted a tax-exempt status under section 501(c) (6) of the internal revenue code as an entity organized and operated as a business league, and a similar provision in the oregon tax code. The association is required to pay federal and state taxes only on its net unrelated business income. The association believes that it has appropriate support for any tax positions taken and, therefore, does not have any uncertain tax positions that are material to the financial statements for the year ended december 31, 2018. The federal and state tax-exempt and income tax returns of the association are subject to examination by the internal revenue service and state tax authorities, generally for three years after they were filed.”
“RENTAL EXPENSES -17,052”
“RENTAL EXPENSES 17,052”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 113270 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 94148 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 59596 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 86049 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | TO ENHANCE THE PROFESSIONAL DEVELOPMENT OF INDUSTRIAL REFRIGERATION OPERATING AND TECHNICAL ENGINEERS. THIS IS ACCOMPLISHED THROUGH EDUCATION, CERTIFICATION, REGIONAL SEMINARS, AND NATIONAL CONFERENCES. |
| IRS990/AddressChangeInd | 0 | X |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 22824 |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 54359 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 77183 |
| IRS990/AllOtherContributionsAmt | 0 | 4200 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 39469 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 112963 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 152432 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | JIM BARRON |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 5414972955 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1725 FERRY ST SW |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | ALBANY |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | OR |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 97322 |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 693116 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 138228 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 76612 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 107723 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 184335 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt | 0 | 3397 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 136955 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 140352 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CostOfGoodsSoldAmt | 0 | 78857 |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 4200 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 6052 |
| IRS990/CYOtherExpensesAmt | 0 | 1741825 |
| IRS990/CYOtherRevenueAmt | 0 | 308067 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 2557462 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 97153 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 1036803 |
| IRS990/CYTotalExpensesAmt | 0 | 2778628 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 2875781 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | true |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 62407 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 276805 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 45747 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 13000 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 58747 |
| IRS990/Desc | 0 | ANNUAL CONFERENCE FEATURES TECHNICAL PRESENTATIONS AND PREMIER EQUIPMENT SHOWCASES. THE 2018 CONFERENCE HAD 916 ATTENDEES. |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 15 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 11952 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 11339 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 23291 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 1596 |
| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | 1514 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 3110 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 6875 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 110192 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 117067 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 12 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 13 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 14 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 15 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 16 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 17 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 10 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 11 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 12 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 13 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 14 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 15 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 16 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 17 | 24427 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | TODD METSKER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | ERIC GIRVEN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | ARLIE FARLEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | VERN SANDERSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | ERIC TEALE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | DAVE GULCYNSKI |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | JACQUELINE KIRKMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | PETE LEPSCHAT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | PETE ROGGOW |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | BILL LAPE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | KEITH HARPER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | RICHARD VELOZ JR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | TROY BAKER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 13 | BENGIE BRANHAM |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 14 | FRANK KOLOGINCZAK III |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 15 | MATT HAYES |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 16 | MIKE HAWKINS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 17 | JIM BARRON |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 17 | 159908 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 17 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | CHAIRMAN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | EXECUTIVE V. |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | SECOND V.P. |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 14 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 15 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 16 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 17 | EXECUTIVE DI |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/Form990TFiledInd | 0 | true |
| IRS990/FormationYr | 0 | 1910 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 17 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 2971690 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 21056 |
| IRS990/GrossSalesOfInventoryAmt | 0 | 382920 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 17 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 12069 |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 41279 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 53348 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 15448 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 3382 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 18830 |
| IRS990/IntangibleAssetsGrp/BOYAmt | 0 | 31417 |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 25866 |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 19219 |
| IRS990/InterestGrp/TotalAmt | 0 | 19219 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 4618 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 5228 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 6052 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 6052 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 8 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 179135 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 76446 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 1374562 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 1553697 |
| IRS990/LegalDomicileStateCd | 0 | OR |
| IRS990/LessRentalExpensesGrp/RealAmt | 0 | 17052 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | true |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | true |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | TO ENHANCE THE PROFESSIONAL DEVELOPMENT OF INDUSTRIAL REFRIGERATION OPERATING AND TECHNICAL ENGINEERS. THIS IS ACCOMPLISHED THROUGH EDUCATION, CERTIFICATION, REGIONAL SEMINARS, AND NATIONAL CONFERENCES. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 31470 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 755919 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 1754405 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1656896 |
| IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | 304063 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 304063 |
| IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt | 0 | 1605 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 4004 |
| IRS990/NetRentalIncomeOrLossGrp/UnrelatedBusinessRevenueAmt | 0 | 2399 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 40140 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 61690 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 15229 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 76919 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 56175 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 54975 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 111150 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 5800 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 50366 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 93085 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 143451 |
| IRS990/OtherExpensesGrp/Desc | 0 | FOOD |
| IRS990/OtherExpensesGrp/Desc | 1 | WEB FEES & TEST SCORING |
| IRS990/OtherExpensesGrp/Desc | 2 | CHAPTER REBATES |
| IRS990/OtherExpensesGrp/Desc | 3 | CREDIT CARD/BANK CHARGES |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 21915 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 31196 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 107985 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 3 | 77483 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 452108 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 84623 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 474023 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 115819 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 107985 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 77483 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 228603 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 395877 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 624480 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 25281 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 43002 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 68283 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 2997 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 13257 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 16254 |
| IRS990/PoliciesReferenceChaptersInd | 0 | true |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 27981 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 37721 |
| IRS990/PrincipalOfficerNm | 0 | JIM BARRON |
| IRS990/PriorPeriodAdjustmentsAmt | 0 | -194662 |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 541700 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 541900 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 541700 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 3 | 541800 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 4 | 541800 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | CONFERENCE & SPONSORSHIPS |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | DUES & MEMBERSHIPS |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | CERTIFICATION & TRAINING |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | BREEZE NEWSLETTER |
| IRS990/ProgramServiceRevenueGrp/Desc | 4 | CLASSIFIED ADVERTISING |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 980393 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 849245 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 596438 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 26501 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 4 | 8310 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 980393 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 849245 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 596438 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 123076 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 4 | 8310 |
| IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 96575 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | WEB TRAINING AND CERTIFICATION ESTABLISHES THAT AN INDIVIDUAL HAS MET RETA'S EXPERIENCE, EDUCATION, SKILL LEVEL AND TEST REQUIREMENTS. |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | PUBLICATION SALES- SALES OF BOOKS AND MERCHANDISE TO MEMBERS AND NONMEMBERS PERTAINING TO REFRIGERATION AND TECHNOLOGY. |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 0 | BREEZE NEWSLETTER, TECHNICAL REPORT, AND PIPELINE. |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 4550 |
| IRS990/PYInvestmentIncomeAmt | 0 | 2396 |
| IRS990/PymtTravelEntrtnmntPubOfclGrp/ProgramServicesAmt | 0 | 20026 |
| IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt | 0 | 20026 |
| IRS990/PYOtherExpensesAmt | 0 | 1396569 |
| IRS990/PYOtherRevenueAmt | 0 | 332023 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 2587484 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 585231 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 944653 |
| IRS990/PYTotalExpensesAmt | 0 | 2341222 |
| IRS990/PYTotalRevenueAmt | 0 | 2926453 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 97153 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 4004 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 1062578 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 1116114 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleC/AgreeCarryoverPriorYearInd | 0 | false |
| IRS990ScheduleC/OnlyInHouseLobbyingInd | 0 | true |
| IRS990ScheduleC/SubstantiallyAllDuesNondedInd | 0 | false |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 1116837 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 30327 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 1147164 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 29147 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 148808 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 177955 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 17052 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 2778628 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 228578 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 228578 |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 17052 |
| IRS990ScheduleD/OtherRevenuesNotIncludedAmt | 0 | -17052 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | -17052 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 2892833 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE ASSOCIATION HAS BEEN GRANTED A TAX-EXEMPT STATUS UNDER SECTION 501(C) (6) OF THE INTERNAL REVENUE CODE AS AN ENTITY ORGANIZED AND OPERATED AS A BUSINESS LEAGUE, AND A SIMILAR PROVISION IN THE OREGON TAX CODE. THE ASSOCIATION IS REQUIRED TO PAY FEDERAL AND STATE TAXES ONLY ON ITS NET UNRELATED BUSINESS INCOME. THE ASSOCIATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN AND, THEREFORE, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2018. THE FEDERAL AND STATE TAX-EXEMPT AND INCOME TAX RETURNS OF THE ASSOCIATION ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE AND STATE TAX AUTHORITIES, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. |
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Displayed year
2018 • Form 990Detailed filing. Detailed filing data is available for this year.