Association of Air Conditioning Professionals Inc

Nonprofit profile at a glance

EIN
237131358
IRS 990 coverage
2014–2025
Forms available
Form 990 2025
Location
Cockeysville, MD, USA
Phone
4105270780
Rating
69
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$427,810
Expenses
$364,287
Assets
$421,467
Liabilities
$0

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

Leadership & pay

12 people listed

Highest reported compensation

  • RANDY HAMILTON (Director): $17,963 total reported compensation
  • JEFF WHEAT (CHAIR): $3,454 total reported compensation
  • COREY RODGERSON (Director): $2,607 total reported compensation

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

Overview

Mission

Provide information and education to members.

What it reported doing in 2025

Apprenticeships & workshops - continuing education programs available to members enabling them to maintain the highest standard of quality.

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

SUPPORTED - The filed numbers largely add up and most voting board members are independent. Some filing-based governance responses are negative or unanswered and some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 59
  • Transparency & Controls: 83
  • Accountability: 69
  • Sustainability: 56
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 62.2%; rating input score 62
  • Program expense ratio: 73%; rating input score 73
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 20th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 2 of 9 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Limited
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 14.8%; rating input score 64; 64th percentile among comparable filings
  • Total-asset coverage ratio: 1.16; rating input score 45; 45th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 6.6%; rating input score 29; 29th percentile among comparable filings

Growth

  • Program expense growth: 5.8% per year; rating input score 100; 54th percentile among comparable filings
  • Revenue growth: 3.7% per year; rating input score 100; 40th percentile among comparable filings
  • Asset growth: -1.9% per year; rating input score 0; 16th percentile among comparable filings

Details

  • Where the money goes: 62.2% of revenue deployed · 73% of spending went to programs
  • Governance: 12 of 12 board members independent · 2 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $214K in reported program spending
  • Leadership: top reported pay $18K · 12 people listed
  • Consistency: 17 of 18 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules
  • Filing history: 11 filing years from 2014 to 2025
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • 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.

  • High — Accountability: Governance controls: 5 of 7 not reported.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 45/100.
  • High — Sustainability: Officer compensation ratio scored 29/100.