Masonry Alliance for Codes and Standards
Nonprofit profile at a glance
- EIN
- 331134052
- IRS 990-EZ coverage
- 2021–2025
- Forms available
- Form 990-EZ 2025
- Location
- Herndon, VA, USA
- Phone
- 7037131900
- Rating
- 43
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Chambers of Commerce & Business Leagues
Reported finances
- Revenue
- $170,140
- Expenses
- $216,109
- Assets
- $21,079
- Liabilities
- $0
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
7 people listed
People named in this filing
- Charles Clark (Chairman)
- Nicholas Lang (Vice-Chair)
- Kurtis Siggard (Treasurer)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Advance the masonry industry on building codes and standards
What it reported doing in 2025
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
Operating model
- Revenue model
- Membership-supported. 100% of the money available for current operations came from membership dues.
- Distribution model
- No current program activity. The filing reports no program spending for the current year.
The verdict
MIXED - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 0
- Transparency & Controls: 100
- Sustainability: 22
- Growth: 40
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 0%; rating input score 0
- Program expense ratio: 0%; rating input score 0
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
Sustainability
- Operating margin: -27%; rating input score 5; 5th percentile among comparable filings
- Total-asset coverage ratio: 0.1; rating input score 12; 12th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 74; 74th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 1.6% per year; rating input score 100; 26th percentile among comparable filings
- Asset growth: -23.1% per year; rating input score 0; 6th percentile among comparable filings
Details
- Where the money goes: 0% of revenue deployed · 0% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment
- Leadership: top reported pay $0 · 7 people listed
- Consistency: 9 of 9 current checks pass
- Schedules: 2 filed schedules
- Filing history: 5 filing years from 2021 to 2025
- Contacts: How to reach this organization
- 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 — Financial Efficiency: Mission deployment rate scored 0/100.
- High — Financial Efficiency: Program expense ratio scored 0/100.
- High — Sustainability: Operating margin scored 5/100.
- High — Growth: Asset growth scored 0/100.
- High — Sustainability: Total-asset coverage ratio scored 12/100.