Air Conditioning Refrigeration Heating & Piping Association Inc

Nonprofit profile at a glance

EIN
591023802
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Boca Raton, FL, USA
Phone
3052903970
Rating confidence
Limited

Official website

Reported finances

Revenue
$1,096,631
Expenses
$947,939
Assets
$1,546,555
Liabilities
$160,254

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

13 people listed

Executive titles in this filing

  • JULIE DIETRICH (EXECUTIVE VICE PRESIDENT)
  • ED LLOSENT (PRESIDENT)
  • CARLOS BORJA (PRESIDENT - PART YEAR)
  • GABRIEL RODRIGUEZ (PRESIDENT-ELECT)
  • CHRIS FIGUERAS (IMMEDIATE PAST PRESIDENT)

Highest reported compensation

  • JULIE DIETRICH (EXECUTIVE VICE PRESIDENT): $345,137 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The organization's mission is to serve its members by increasing market share for the unionized industry, by promoting professionalism, quality, cost-effectiveness, owner/user benefit, and productivity of union construction and service through labor relations, education, safety training, and public and government affairs.

What it reported doing in 2025

Ongoing labor relations is a principal area of focus for the organization. The organization represents more than 60 contractors, who rely on the association for the interpretation and application of the terms of the collective bargaining agreement between mcasf and local union 725. The organization develops and executes educational programs for its members on various topics, including safety training, project management training, service manager training, dispatcher training, and administrative / management / leadership training for employees of its contractor members.

Operating model

Revenue model
Earned-program. 96% of the money available for current operations came from fees and other program revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 86
  • Accountability: 90
  • Sustainability: 51
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 4 of 6 controls in place; rating input score 67
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 78th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 13.6%; rating input score 63; 63rd percentile among comparable filings
  • Total-asset coverage ratio: 1.63; rating input score 58; 58th percentile among comparable filings
  • Liabilities to assets ratio: 0.1; rating input score 34; 34th percentile among comparable filings
  • Officer compensation ratio: 36.4%; rating input score 5; 5th percentile among comparable filings

Growth

  • Program expense growth: 11.3% per year; rating input score 100; 62nd percentile among comparable filings
  • Revenue growth: 7.3% per year; rating input score 100; 50th percentile among comparable filings
  • Asset growth: 6.2% per year; rating input score 100; 41st percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 11 of 11 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $345K · 13 people listed · 4 of 6 pay-setting controls reported
  • Consistency: 11 of 11 current checks pass
  • Schedules: 5 filed schedules · includes grants and executive pay
  • Filing history: 15 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: Filed and resolved organization relationships.
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 58/100.
  • High — Sustainability: Officer compensation ratio scored 5/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 34/100.