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American Society of Heating Refrigerating and A-C Engineers

Peachtree Corners, GA · EIN 13-5675095 · 501(c)(3) · Publicly supported organization (509(a)(2))
Latest filing: Form 990 for the fiscal year ending June 30, 2025 (tax year 2024) · View the filing · Correct or respond

American Society of Heating Refrigerating and A-C Engineers reported $32.2 million in revenue and $31.7 million in expenses for the fiscal year ending June 30, 2025. Of every $100 it spent, $69.43 went to program services, $27.34 to management and general costs and $3.23 to fundraising. Its largest source of revenue was program service revenue such as fees, sales and contracts: 76.7% of the total. The highest compensation it reported for one person was $510,412 (SECRETARY). 33 people received more than $100,000 in reportable compensation. Revenue fell 15% between FY2020 and FY2025. Source: Form 990, FY2025.

Where $100 of spending went

The fiscal year ending June 30, 2025 · Form 990, Part IX, line 25 · total expenses $32M

For context, the median across 479 covered community improvement & capacity building charities: $90.45 programs, $9.31 management, $0.24 fundraising (medians computed separately, so they may not sum to $100).

Where $100 of revenue came from

The fiscal year ending June 30, 2025 · Form 990, Part VIII · total revenue $32M

The 990 scorecard · same measures for every charity, no grades

FY2025 filing. Median across 479 covered charities in this category, from their latest filings.
MeasureFY2025Median
Program services
Part IX 25(B) ÷ 25(A)
69.4%89.1%
Management & general
Part IX 25(C) ÷ 25(A)
27.3%9.2%
Fundraising
Part IX 25(D) ÷ 25(A)
3.2%0.2%
Fundraising cost per $1 of contributions
Part IX 25(D) ÷ Part VIII 1h
$0.40$0.00
Contributions & grants share of revenue
Part VIII 1h ÷ 12
7.9%80.1%
Government grants share of revenue
Part VIII 1e ÷ 12
0.0%14.9%
Program service revenue share
Part VIII 2g ÷ 12
76.7%11.9%
Highest reported compensation
Part VII-A, columns D–F
$510,412$291,103
Highest compensation as share of expenses
Part VII-A ÷ Part IX 25(A)
1.61%1.49%
People paid over $100,000
Part VII, line 2
335
Net assets, in months of expenses
Part X 33(B) ÷ monthly expenses
19.79.2
Independent voting board members
Part VI 1a–1b
32 of 32100.0%

A median is context, not a target: hospitals, universities, food banks and grantmakers spend in very different ways. What these measures can and can't tell you.

What the money paid for, in its own words

FY2025 · Form 990, Part III · the three largest programs by expense
$6.5M expenses · 29.7% of program spending · revenue $8.6M

Publishing and education - including electronic communications, handbook, professional development, publications and society programs

$7.4M expenses · 33.6% of program spending · revenue $9.4M

Members' council - including admissions and advancement, regional chapters, honors & awards and meetings

$5.5M expenses · 25.2% of program spending

Research - including alternative refrigerants, indoor air quality, energy conservation, desinging tools, health & safety, refrigeration and food processing and preservation

$2.5M all other programs (line 4d)

Highest reported compensation

FY2025 · Form 990, Part VII, Section A · roles as filed; names are in the filing, not here
RoleFrom this orgFrom related orgsOtherTotal
SECRETARY
Officer, 40.00 hrs/week
$435,505$0$74,907$510,412
DIRECTOR OF MARKETING
Key employee, 40.00 hrs/week
$221,377$0$73,221$294,598
DIRECTOR OF FINANCE & ADMIN
Officer, 40.00 hrs/week
$221,314$0$73,023$294,337
EDITOR/GROUP MANAGER SPECIAL PUBS
Key employee, 40.00 hrs/week
$205,603$0$62,766$268,369
PROGRAM DIRECTOR - GOV AFFAIRS
Highest compensated employee, 40.00 hrs/week
$200,590$0$65,255$265,845
DIRECTOR OF TECHNOLOGY
Key employee, 40.00 hrs/week
$188,798$0$41,802$230,600
MANAGER OF INFORMATION TECHNOLOGY
Highest compensated employee, 40.00 hrs/week
$149,885$0$61,286$211,171
GROUP MANAGER CONFERENCES
Highest compensated employee, 40.00 hrs/week
$153,867$0$49,088$202,955

33 people received more than $100,000 in reportable compensation from American Society of Heating Refrigerating and A-C Engineers (Part VII, line 2). Compensation of current officers, directors and key employees totaled $1.9M (Part IX, line 5).

6 years of filings

Form 990, Parts I, VII, IX and X · each row is that year's own filing, linked
RevenueExpenses
$0$10M$20M$30M$40MFY2020FY2021FY2022FY2023FY2024FY2025$32M$32M
FilingRevenueExpensesProgramsNet assetsTop pay
FY2025 ⓘ$32M$32M69.4%$52M$510,412
FY2024 ⓘ$31M$29M69.4%$49M$471,633
FY2023 ⓘ$29M$27M69.1%$45M$450,029
FY2022 ⓘ$35M$25M67.8%$43M$428,016
FY2021 ⓘ$23M$20M63.9%$41M$421,288
FY2020 ⓘ$38M$26M65.5%$36M$391,175

Governance answers, as filed

FY2025 · the organization's own yes/no answers; explanations, if any, are in Schedule O of the filing · what each means
  • Voting board members, and how many are independent Part VI, lines 1a–1b32 · 32 independent
  • Audited financial statements Part XII 2bYes
  • Conflict-of-interest policy Part VI 12aYes
  • Whistleblower policy Part VI 13Yes
  • Document retention policy Part VI 14Yes
  • Independent process for top executive pay Part VI 15aYes
  • Board given the 990 before filing Part VI 11aYes
  • Family or business ties among insiders Part VI 2Yes
  • Aware of a significant diversion of assets Part VI 5No
  • Excess benefit transaction with an insider Part IV 25aNo
  • Loans to or from insiders outstanding Part IV 26No
  • Lobbying, or a 501(h) election in effect Part IV 4Yes
  • Over $15,000 of professional fundraising services Part IV 18No
  • Over $10,000 of activity outside the U.S. Part IV 14bNo
  • Employees Part I, line 5126
  • Volunteers Part I, line 63,500

Largest outside contractors

FY2025 · Form 990, Part VII, Section B · businesses only
APC POSTAL LOGISTICS
Postage
$323,149
LINDENBEGER & ASSOC INC
Consulting services
$228,292

Individuals listed as contractors are left out. 16 contractors were paid more than $100,000 in all.

Correct a figure or respond

Every number above is copied from American Society of Heating Refrigerating and A-C Engineers's own Form 990. If one doesn't match the filing, that's our error and we'll fix it. If you work for American Society of Heating Refrigerating and A-C Engineers, you can publish a response that is linked from this page.

Similar-sized charities in this cause

All community improvement & capacity building charities · Largest charities in Georgia

Questions people ask

How much of American Society of Heating Refrigerating and A-C Engineers's spending goes to programs?

In the fiscal year ending June 30, 2025, American Society of Heating Refrigerating and A-C Engineers reported that 69.4% of its $31.7 million in expenses went to program services, 27.3% to management and general and 3.2% to fundraising (Form 990, Part IX).

How much does American Society of Heating Refrigerating and A-C Engineers pay its top executive?

The largest total compensation American Society of Heating Refrigerating and A-C Engineers reported for one person in the fiscal year ending June 30, 2025 was $510,412, for the role of SECRETARY (Form 990, Part VII, including compensation from related organizations and other compensation).

Where does American Society of Heating Refrigerating and A-C Engineers get its money?

Of $32.2 million in revenue in the fiscal year ending June 30, 2025, 7.9% came from contributions and grants and 76.7% from program service revenue (Form 990, Part VIII).

Is American Society of Heating Refrigerating and A-C Engineers a registered charity?

The IRS lists EIN 13-5675095 as a 501(c)(3) organization (publicly supported organization (509(a)(2))), and its records show contributions as tax-deductible. Form 990 filings on record here cover tax years 2019, 2020, 2021, 2022, 2023, 2024. A filing shows what the organization reported; it doesn't by itself show whether a program works.

Sources

  • FY2025: Form 990 for the fiscal year ending June 30, 2025, object 202601349349310805 · read the filing · XML
  • FY2024: Form 990 for the fiscal year ending June 30, 2024, object 202511329349305691 · read the filing
  • FY2023: Form 990 for the fiscal year ending June 30, 2023, object 202431349349306038 · read the filing
  • FY2022: Form 990 for the fiscal year ending June 30, 2022, object 202321359349304437 · read the filing
  • FY2021: Form 990 for the fiscal year ending June 30, 2021, object 202241329349306499 · read the filing
  • FY2020: Form 990 for the fiscal year ending June 30, 2020, object 202141379349302349 · read the filing

All filings for EIN 13-5675095: ProPublica Nonprofit Explorer · IRS Tax Exempt Organization Search. Figures are as the organization reported them; we have not audited them.