Northwest HVACR Association and Training Center

Nonprofit profile at a glance

EIN
916049440
IRS 990 coverage
2018–2025
Forms available
Form 990 2025
Location
Spokane, WA, USA
Phone
5097478810
Rating
71
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Public Utilities

Reported finances

Revenue
$1,351,733
Expenses
$1,090,084
Assets
$2,302,486
Liabilities
$55,218

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

Leadership & pay

18 people listed

Executive titles in this filing

  • Todd Williams (Vice President)
  • Steve Johnson (President)

Highest reported compensation

  • Tena Risley (Executive Direc): $94,133 total reported compensation

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

Overview

Mission

To provide education and training for improving the quality of installation and servicing in the heating, ventilation, air conditioning and refrigeration industries, as well as keeping members current on technical issues and monitoring industry regulations.

What it reported doing in 2025

The Training Center provides educational classes to train new technicians, and maintain skills and knowledge of current technicians, in the heating, ventilating, air conditioning, and refrigeration industries.

Operating model

Revenue model
Earned-program. 61% of the money available for current operations came from fees and other program revenue.
Distribution model
Hybrid. The nonprofit split its reported program spending across 54% for direct work, and 46% for grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing does not identify recipients for some grant dollars and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 68
  • Transparency & Controls: 65
  • Accountability: 79
  • Sustainability: 64
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 71.3%; rating input score 71
  • Program expense ratio: 85.3%; rating input score 85
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 22nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 0%; rating input score 0; 15th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 19.4%; rating input score 71; 71st percentile among comparable filings
  • Total-asset coverage ratio: 2.11; rating input score 66; 66th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 51; 51st percentile among comparable filings
  • Officer compensation ratio: 8.6%; rating input score 41; 41st percentile among comparable filings

Growth

  • Program expense growth: 6.4% per year; rating input score 100; 43rd percentile among comparable filings
  • Revenue growth: 7.9% per year; rating input score 100; 53rd percentile among comparable filings
  • Asset growth: 8.8% per year; rating input score 100; 51st percentile among comparable filings

Details

  • Where the money goes: 71.3% of revenue deployed · 85.3% of spending went to programs
  • Governance: 13 of 13 board members independent · 4 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $929K in reported program spending
  • Leadership: top reported pay $94K · 18 people listed
  • Consistency: 25 of 26 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 8 filing years from 2018 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Transparency & Controls: Grant itemization coverage scored 0/100.
  • Review — Accountability: Governance controls: 4 of 8 not reported.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 41/100.
  • Review — Sustainability: Liabilities to assets ratio scored 51/100.