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AMERICAN SOCIETY OF HEATING REFRIGERATING & A-C ENGINEERS

EIN 94-2762892 FOLSOM, CA

Revenue 2024
$3,227
Expenses 2024
$27,132

Program services were 100.0% of total expenses calculated — Part III's total program service expenses over total expenses, both as filed.

As filed

Subsection
03
Classification
2800
Street
PO BOX 7002

These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).

Group exemption

A subordinate covered by the group exemption of AMERICAN SOCIETY OF HEATING REFRIGERATING & A-C ENGINEERS (EIN 13-5675095). matched by us

The IRS lists each organization's group exemption number; we match a subordinate to its central organization by that number and the affiliation code the IRS assigns.

Officers and directors · 2024

As listed in Part VII of the 2024 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

  • NICK FIORITO

    President

    Total calculated
    $0
    Compensation
    $0
    Benefit plans
    not reported
    Expense account
    not reported
    Hours/week
    0
  • SPENCER EMPEY

    President Elect

    Total calculated
    $0
    Compensation
    $0
    Benefit plans
    not reported
    Expense account
    not reported
    Hours/week
    0
  • KYLE NAKAGAKI

    Treasurer

    Total calculated
    $0
    Compensation
    $0
    Benefit plans
    not reported
    Expense account
    not reported
    Hours/week
    0
  • Felipe Victoria

    Secretary

    Total calculated
    $0
    Compensation
    $0
    Benefit plans
    not reported
    Expense account
    not reported
    Hours/week
    0

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. Earlier years are each on their own filing page.

Filings

  • 2024
    Revenue
    $3,227
    Expenses
    $27,132
    Contributions
    $5,005
    Grants paid
    not reported
  • 2023
    Revenue
    $27,562
    Expenses
    $19,118
    Contributions
    $7,050
    Grants paid
    not reported

The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.

Form 990-N e-Postcard, tax year 2022

Tax period
1 July 2022 to 30 June 2023
Principal officer
Spencer Empey
Mailing address
1015 Riley St PO Box 7002Folsom CA 95763
Website
https://www.sacvalleyashrae.org/

As filed, from the IRS e-Postcard file of 19 October 2026. The IRS publishes only each organization's most recent postcard, so earlier years are not shown. A 990-N carries no financial detail. The postcard also gives the principal officer's address, which is not shown here.

Grants made

No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.

Grants received

No itemized grant names this organization as a recipient. Only grants over $5,000 are itemized, and only by filers of the full Form 990.

Other IRS files

Auto-Revocation List

Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.

Publication 78

Not present in the most recent drop.

These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.

What this page reflects

The registration facts above come from the IRS Business Master File published 13 October 2026 and read 23 October 2026, for every organization at once. Returns through tax year 2024, the newest we have parsed for this organization.