Mobile Air Climate Systems Association

Nonprofit profile at a glance

EIN
232189593
IRS 990 coverage
2015–2024
Forms available
Form 990 2024
Location
Lansdale, PA, USA
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$1,873,320
Expenses
$1,929,902
Assets
$4,103,713
Liabilities
$197,765

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

18 people listed

Executive titles in this filing

  • Megan Capie (Executive Director)
  • Lynn Fee (Vice President)

Highest reported compensation

  • Pamlea Oaks (Secretary): $20,307 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

MACS is the leading forum for its specialized segment of the automative aftermarket. The organization was founded in 1981 to fill the industrys need for comprehensive technical information, training and communication.

What it reported doing in 2024

The Association has provided extenstive technical training in the area of automotive air conditioning to its members.

Operating model

Revenue model
Other-operating. 74% of the money available for current operations came from other operating revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. 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: 44
  • Transparency & Controls: 100
  • Accountability: 88
  • Sustainability: 46
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 53.6%; rating input score 54
  • Program expense ratio: 42.7%; rating input score 43
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 88.2%; rating input score 88; 22nd percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -3%; rating input score 28; 28th percentile among comparable filings
  • Total-asset coverage ratio: 2.13; rating input score 66; 66th percentile among comparable filings
  • Liabilities to assets ratio: 0.05; rating input score 52; 52nd percentile among comparable filings
  • Officer compensation ratio: 1.1%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: -1.9% per year; rating input score 0; 13th percentile among comparable filings
  • Revenue growth: 0.5% per year; rating input score 100; 16th percentile among comparable filings
  • Asset growth: -0.9% per year; rating input score 0; 15th percentile among comparable filings

Details

  • Where the money goes: 53.6% of revenue deployed · 42.7% of spending went to programs
  • Governance: 15 of 17 board members independent · 7 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $824K in reported program spending
  • Leadership: top reported pay $20K · 18 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 10 filing years from 2015 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 1 filed related-organization link
  • 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 — Financial Efficiency: Mission deployment rate scored 54/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 43/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Operating margin scored 28/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Liabilities to assets ratio scored 52/100.