Oregon Air Conditioning Contractors Association

Nonprofit profile at a glance

EIN
931126513
IRS 990-EZ coverage
2016–2020
Forms available
Form 990-EZ 2020
Location
Vancouver, WA, USA
Rating
45
Verdict
MIXED
Rating confidence
Moderate
Sector
Chambers of Commerce & Business Leagues

Official website

Reported finances

Revenue
$84,594
Expenses
$100,711
Assets
$67,183
Liabilities
$5,071

Source: IRS Form 990-EZ. Selected filing: tax year 2020. Amounts in USD.

Leadership & pay

17 people listed

Executive titles in this filing

  • MARK DEFRANCISCO (PRESIDENT)
  • BUCK SHEPPARD (PAST PRESIDENT)
  • DAN PFAU (VICE PRESIDENT)

People named in this filing

  • CLYDE BURTON (DIRECTOR)
  • MARK DEFRANCISCO (PRESIDENT)
  • BUCK SHEPPARD (PAST PRESIDENT)

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 2020. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Standard testing of refrigerant tech

What it reported doing in 2020

Development and production of training materials and instruction for the specialized trade of refrigerent technicians.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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

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: 19
  • Transparency & Controls: 82
  • Sustainability: 31
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 20.3%; rating input score 20
  • Program expense ratio: 17.1%; rating input score 17

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -19.1%; rating input score 30; 30th percentile among comparable filings
  • Total-asset coverage ratio: 0.67; rating input score 26; 26th percentile among comparable filings
  • Liabilities to assets ratio: 0.08; rating input score 25; 25th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: -15.2% per year; rating input score 0; 29th percentile among comparable filings
  • Revenue growth: -3.7% per year; rating input score 0; 52nd percentile among comparable filings
  • Asset growth: 11.4% per year; rating input score 100; 74th percentile among comparable filings

Details

  • Where the money goes: 20.3% of revenue deployed · 17.1% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $17K in reported program spending
  • Leadership: top reported pay $0 · 17 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 5 filing years from 2016 to 2020
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Financial Efficiency: Mission deployment rate scored 20/100.
  • High — Financial Efficiency: Program expense ratio scored 17/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 30/100.
  • High — Sustainability: Total-asset coverage ratio scored 26/100.
  • High — Sustainability: Liabilities to assets ratio scored 25/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.