Form 990 for tax year 2023
Filed by AMERICAN SOCIETY OF HEATING REFRIGERATING & A-C ENGINEERS.
Totals
- Total revenue
- $31,209,018
- Total expenses
- $29,457,863
- Contributions and grants received
- $2,097,127
- Grants paid
- $2,244
- Program service revenue
- $24,171,256
- Investment income
- $923,471
- Other revenue
- $4,017,164
- Total assets, end of year
- $62,525,968
- Total liabilities, end of year
- $13,101,914
- Net assets or fund balances, end of year
- $49,424,054
- Program services expenses (Part IX)
- $20,449,236
- Management and general expenses
- $7,967,201
- Fundraising expenses
- $1,041,426
- Program service expenses (Part III)
- $20,449,236
Program services were 69.4% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
Line items
Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.
Revenue
Part VIII, the statement of revenue.
-
1f · All other contributions, gifts and grants
$2,097,127
-
2a · Program service revenue: MEMBERSHIP DUES
total $8,642,697 · related or exempt $8,642,697
-
2b · Program service revenue: EXPOSITION INCOME
total $7,049,295 · related or exempt $7,049,295
-
2c · Program service revenue: MEETING AND SEMINAR
total $4,723,865 · related or exempt $4,723,865
-
2d · Program service revenue: PUBLICATION SALES
total $3,680,399 · related or exempt $3,680,399
-
2e · Program service revenue: SPECIAL PROJECTS
total $75,000 · related or exempt $75,000
-
3 · Investment income
total $1,083,297 · excluded $1,083,297
-
7a · Gross sales of assets other than inventory
securities $5,550,456
-
7b · Less cost or other basis and sales expenses
securities $5,710,282
-
7c · Gain or loss
securities -$159,826
-
7d · Net gain or loss
total -$159,826 · excluded -$159,826
-
11a · Other revenue: ADVERTISING
total $3,357,268 · unrelated business $3,357,268
-
11b · Other revenue: OTHER INCOME
total $659,896 · related or exempt $659,896
-
11e · Other revenue, total
$4,017,164
Functional expenses
Part IX, the statement of functional expenses.
-
3 · Grants to foreign organizations and individuals
total $2,244 · program services $2,244
-
5 · Compensation of officers, directors and key employees
total $1,701,767 · program services $1,059,646 · management and general $560,957 · fundraising $81,164
-
7 · Other salaries and wages
total $8,992,487 · program services $5,599,390 · management and general $2,964,212 · fundraising $428,885
-
8 · Pension plan contributions
total $809,754 · program services $480,696 · management and general $292,305 · fundraising $36,753
-
9 · Other employee benefits
total $1,460,613 · program services $873,323 · management and general $520,500 · fundraising $66,790
-
10 · Payroll taxes
total $741,184 · program services $443,165 · management and general $264,126 · fundraising $33,893
-
11b · Fees: legal
total $17,656 · program services $10,299 · management and general $7,174 · fundraising $183
-
11c · Fees: accounting
total $82,186 · management and general $82,186
-
11f · Fees: investment management
total $68,357 · management and general $68,357
-
11g · Fees: other
total $2,278,237 · program services $1,376,830 · management and general $876,940 · fundraising $24,467
-
13 · Office expenses
total $1,233,919 · program services $997,564 · management and general $217,600 · fundraising $18,755
-
16 · Occupancy
total $693,793 · program services $432,007 · management and general $228,696 · fundraising $33,090
-
17 · Travel
total $2,585,973 · program services $1,206,164 · management and general $1,253,300 · fundraising $126,509
-
19 · Conferences, conventions and meetings
total $3,459,307 · program services $3,250,430 · management and general $160,300 · fundraising $48,577
-
22 · Depreciation, depletion and amortization
total $786,169 · program services $489,527 · management and general $259,147 · fundraising $37,495
-
23 · Insurance
total $224,875 · program services $140,024 · management and general $74,126 · fundraising $10,725
-
24a · Other expenses: PUBLICATIONS AND PROMOT
total $2,409,230 · program services $2,399,410 · management and general $6,000 · fundraising $3,820
-
24b · Other expenses: OTHER EXPENSES
total $764,258 · program services $587,529 · management and general $112,921 · fundraising $63,808
-
24c · Other expenses: RESEARCH PROJECTS
total $697,307 · program services $697,307
-
24d · Other expenses: SPECIAL PROJECTS
total $244,610 · program services $244,610
-
24e · All other expenses
total $203,937 · program services $159,071 · management and general $18,354 · fundraising $26,512
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $1,000 · end of year $1,000
-
2 · Savings and temporary cash investments
beginning of year $9,237,315 · end of year $6,629,502
-
3 · Pledges and grants receivable
beginning of year $2,509,130 · end of year $2,001,603
-
4 · Accounts receivable
beginning of year $863,353 · end of year $827,830
-
8 · Inventories for sale or use
beginning of year $274,954 · end of year $212,000
-
9 · Prepaid expenses and deferred charges
beginning of year $286,403 · end of year $283,406
-
10a · Land, buildings and equipment: cost or other basis
$29,837,471
-
10b · Land, buildings and equipment: accumulated depreciation
$7,986,307
-
10c · Land, buildings and equipment, net
beginning of year $22,621,977 · end of year $21,851,164
-
11 · Investments: publicly traded securities
beginning of year $22,000,372 · end of year $30,637,482
-
15 · Other assets
beginning of year $201,657 · end of year $81,981
-
17 · Accounts payable and accrued expenses
beginning of year $4,300,069 · end of year $4,590,014
-
19 · Deferred revenue
beginning of year $7,600,448 · end of year $8,059,924
-
25 · Other liabilities
beginning of year $605,621 · end of year $451,976
-
27 · Net assets without donor restrictions
beginning of year $45,490,023 · end of year $49,424,054
Mission and programs · 2023
Mission
TO SERVE HUMANITY BY ADVANCING THE ARTS AND SCIENCES OF HEATING, VENTILATION, AIR-CONDITIONING, REFRIGERATION AND THEIR ALLIED FIELDS.
-
PUBLISHING AND EDUCATION - INCLUDING ELECTRONIC COMMUNICATIONS, HANDBOOK, PROFESSIONAL DEVELOPMENT, PUBLICATIONS AND SOCIETY PROGRAMS.
Expenses $8,508,700 · Revenue $8,404,264
-
MEMBERS' COUNCIL - INCLUDING ADMISSIONS AND ADVANCEMENT, REGIONAL CHAPTERS, HONORS & AWARDS AND MEETINGS
Expenses $7,224,000 · Revenue $8,642,698
-
RESEARCH - INCLUDING ALTERNATIVE REFRIGERANTS, INDOOR AIR QUALITY, ENERGY CONSERVATION, DESINGING TOOLS, HEALTH & SAFETY, REFRIGERATION AND FOOD PROCESSING AND PRESERVATION.
Expenses $2,306,336 · Grants $2,244 · Revenue $75,000
-
TECHNOLOGY - INCLUDING THE FOLLOWING AREA: ENVIRONMENTAL HEALTH, REFRIGERATION, RESEARCH ADMINISTRATION, STANDARDS AND TECHNICAL ACTIVITIES.
Expenses $2,410,200 · Revenue $659,895
-
EXPOSITION - INCLUDING ADMISSIONS AND ROYALTIES FROM THE ANNUAL EXPOSITION
Revenue $7,049,295
As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.
Listed in Part VII
-
Ginger Scoggins Leed Ap PEGINGER SCOGGINS LEED AP PE
PRESIDENT
- Total calculated
- $51,468
- From this org
- $51,468
- From related orgs
- $0
- Other
- $0
- Hours/week
- 30
-
Malcolm D Knight PEMALCOLM D KNIGHT PE
PRESIDENT-ELECT
- Total calculated
- $17,590
- From this org
- $17,590
- From related orgs
- $0
- Other
- $0
- Hours/week
- 10
-
William F McQuade Leed Ap PEWILLIAM F MCQUADE LEED AP PE
TREASURER
- Total calculated
- $0
- Hours/week
- 15
-
George W Austin JrGEORGE W AUSTIN JR
VICE PRESIDENT
- Total calculated
- $10,872
- From this org
- $10,872
- From related orgs
- $0
- Other
- $0
- Hours/week
- 8
-
Wade H Conlan PEWADE H CONLAN PE
VICE PRESIDENT
- Total calculated
- $0
- Hours/week
- 18
-
Ashish RakhejaASHISH RAKHEJA
VICE PRESIDENT
- Total calculated
- $0
- Hours/week
- 10
-
Prof Chandra Sekhar PhDPROF CHANDRA SEKHAR PHD
VICE PRESIDENT
- Total calculated
- $0
- Hours/week
- 5
-
Steven C SillSTEVEN C SILL
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Ronald GagnonRONALD GAGNON
DIRECTOR
- Total calculated
- $0
- Hours/week
- 10
-
Mark A Tome PEMARK A TOME PE
DIRECTOR
- Total calculated
- $0
- Hours/week
- 7
-
Bryan M HolcombBRYAN M HOLCOMB
DIRECTOR
- Total calculated
- $0
- Hours/week
- 7
-
James A Arnold PEJAMES A ARNOLD PE
DIRECTOR
- Total calculated
- $0
- Hours/week
- 5
-
Susanna S HansonSUSANNA S HANSON
DIRECTOR
- Total calculated
- $0
- Hours/week
- 10
-
Scott B Peach PESCOTT B PEACH PE
DIRECTOR
- Total calculated
- $0
- Hours/week
- 20
-
Joseph E SandersJOSEPH E SANDERS
DIRECTOR
- Total calculated
- $0
- Hours/week
- 10
-
Jonathan Smith PEJONATHAN SMITH PE
DIRECTOR
- Total calculated
- $0
- Hours/week
- 10
-
Buzz Wright PE FpeBUZZ WRIGHT PE FPE
DIRECTOR
- Total calculated
- $0
- Hours/week
- 7
-
N Eileen Jensen PEN EILEEN JENSEN PE
DIRECTOR
- Total calculated
- $0
- Hours/week
- 2
-
John Constantinide PEJOHN CONSTANTINIDE PE
DIRECTOR
- Total calculated
- $0
- Hours/week
- 20
-
Cheng Wee Leong PECHENG WEE LEONG PE
DIRECTOR
- Total calculated
- $0
- Hours/week
- 15
-
Mahroo Eftekhari DphilMAHROO EFTEKHARI DPHIL
DIRECTOR
- Total calculated
- $0
- Hours/week
- 10
-
Richie MittalRICHIE MITTAL
DIRECTOR
- Total calculated
- $0
- Hours/week
- 12
-
Douglas C Cochrane Leed Ap P EngDOUGLAS C COCHRANE LEED AP P ENG
DIRECTOR
- Total calculated
- $0
- Hours/week
- 15
-
Dr Drury B Crawley PhDDR DRURY B CRAWLEY PHD
DIRECTOR
- Total calculated
- $0
- Hours/week
- 8
-
Blake E Ellis PEBLAKE E ELLIS PE
DIRECTOR
- Total calculated
- $0
- Hours/week
- 8
-
Arthur L GieslerARTHUR L GIESLER
DIRECTOR
- Total calculated
- $0
- Hours/week
- 5
-
Dr Kishor K Khankari PhDDR KISHOR K KHANKARI PHD
DIRECTOR
- Total calculated
- $0
- Hours/week
- 15
-
Luke C H Leung PELUKE C H LEUNG PE
DIRECTOR
- Total calculated
- $0
- Hours/week
- 15
-
Corey B MetzgerCOREY B METZGER
DIRECTOR
- Total calculated
- $0
- Hours/week
- 6
-
Heather R Schopplein PEHEATHER R SCHOPPLEIN PE
DIRECTOR
- Total calculated
- $0
- Hours/week
- 4
-
Wei Sun PEWEI SUN PE
DIRECTOR
- Total calculated
- $0
- Hours/week
- 10
-
Jeff H LittletonJEFF H LITTLETON
SECRETARY
- Total calculated
- $471,633
- From this org
- $412,442
- From related orgs
- $0
- Other
- $59,191
- Hours/week
- 40 + 1 related
Schedule J breakdown matched by us
- Base
- $412,442
- Bonus
- $0
- Other
- $0
- Deferred
- $39,744
- Nontaxable benefits
- $19,447
- Filer's total
- $471,633
-
Craig WrightCRAIG WRIGHT
DIRECTOR OF FINANCE & ADMI
- Total calculated
- $242,337
- From this org
- $202,940
- From related orgs
- $0
- Other
- $39,397
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $202,940
- Bonus
- $0
- Other
- $0
- Deferred
- $19,950
- Nontaxable benefits
- $19,447
- Filer's total
- $242,337
-
Vanita GuptaVANITA GUPTA
DIRECTOR OF MARKETING
- Total calculated
- $244,255
- From this org
- $204,327
- From related orgs
- $0
- Other
- $39,928
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $204,327
- Bonus
- $0
- Other
- $0
- Deferred
- $20,481
- Nontaxable benefits
- $19,447
- Filer's total
- $244,255
-
Mark OwenMARK OWEN
EDITOR/GROUP MANAGER SPECI
- Total calculated
- $232,209
- From this org
- $191,563
- From related orgs
- $0
- Other
- $40,646
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $191,563
- Bonus
- $0
- Other
- $0
- Deferred
- $21,199
- Nontaxable benefits
- $19,447
- Filer's total
- $232,209
-
Alice YatesALICE YATES
PROGRAM DIRECTOR - GOV AFF
- Total calculated
- $211,174
- From this org
- $181,707
- From related orgs
- $0
- Other
- $29,467
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $181,707
- Bonus
- $0
- Other
- $0
- Deferred
- $18,701
- Nontaxable benefits
- $10,766
- Filer's total
- $211,174
-
Stephanie ReinicheSTEPHANIE REINICHE
DIRECTOR OF TECHNOLOGY
- Total calculated
- $200,222
- From this org
- $170,755
- From related orgs
- $0
- Other
- $29,467
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $170,755
- Bonus
- $0
- Other
- $0
- Deferred
- $18,701
- Nontaxable benefits
- $10,766
- Filer's total
- $200,222
-
David SoltisDAVID SOLTIS
GROUP MANAGER PUB AND EC
- Total calculated
- $166,496
- From this org
- $140,676
- From related orgs
- $0
- Other
- $25,820
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $140,676
- Bonus
- $0
- Other
- $0
- Deferred
- $15,054
- Nontaxable benefits
- $10,766
- Filer's total
- $166,496
-
Kirstin PilotKIRSTIN PILOT
DEVELOPMENT DIRECTOR
- Total calculated
- $161,742
- From this org
- $138,994
- From related orgs
- $0
- Other
- $22,748
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $138,994
- Bonus
- $0
- Other
- $0
- Deferred
- $11,667
- Nontaxable benefits
- $11,081
- Filer's total
- $161,742
-
Anthony GiomettiANTHONY GIOMETTI
GROUG MANAGER CONFERENCES
- Total calculated
- $163,850
- From this org
- $138,651
- From related orgs
- $0
- Other
- $25,199
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $138,651
- Bonus
- $0
- Other
- $0
- Deferred
- $14,433
- Nontaxable benefits
- $10,766
- Filer's total
- $163,850
-
Brian UnreinBRIAN UNREIN
MANAGER OF INFORMATION TEC
- Total calculated
- $172,488
- From this org
- $137,408
- From related orgs
- $0
- Other
- $35,080
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $137,408
- Bonus
- $0
- Other
- $0
- Deferred
- $15,633
- Nontaxable benefits
- $19,447
- Filer's total
- $172,488
-
Gregory MartinGREGORY MARTIN
MANAGER OF ADVERTISING SALES
- Total calculated
- $159,776
- From this org
- $125,949
- From related orgs
- $0
- Other
- $33,827
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $125,949
- Bonus
- $0
- Other
- $0
- Deferred
- $14,380
- Nontaxable benefits
- $19,447
- Filer's total
- $159,776
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.
Schedule J
Answered yes
- 1a · Travel for companions
- 1a · Tax indemnification and gross-up payments
- 1b · Written policy on the line-1a expenses
- 2 · Substantiation required before reimbursing expenses
- 3 · Compensation committee
- 3 · Approval by the board or compensation committee
Answered no
- 4a · Severance or change-of-control payment
- 4b · Supplemental nonqualified retirement plan
- 4c · Equity-based compensation arrangement
- 5a · Pay contingent on this organization's revenues
- 5b · Pay contingent on a related organization's revenues
- 6a · Pay contingent on this organization's net earnings
- 6b · Pay contingent on a related organization's net earnings
- 7 · Other non-fixed payments
- 8 · Paid under the initial-contract exception
Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.
Grants on this return
No itemized grants to organizations on this return.
Related organizations on this return
Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.
-
501(C)(3) · TO SUPPORT AND BENEFIT ASHRAE BY GIVING AWARDS AND SCHOLARSHIPS. · GA
-
ASHRAE RESEARCH CANADA
TO BENEFIT THE CANADIAN MEMBERS OF ASHRAE · CA
Provenance
- Return type
- form_990
- Tax year
- 2023
- Filed
- 12 May 2025
- IRS schema version
- 2023v6.0
- Source object
- 202511329349305691
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