American Society of Heating Refrigerating & AC Engineers (EIN 366192727) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1973

Legal Domicile

Principal Officer

Amy Mueller

Phone

7086365819

Tax Period

2024-07-01 to 2025-06-30

American Society of Heating Refrigerating & AC Engineers, founded in 1973, is a small nonprofit that reported $160K in total revenue in fiscal year 2024. Expenses of $188K exceeded revenue, resulting in a 17% operating deficit.

Mission

Advancement of HVAC Industry Technology

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $33,010

Program Service Revenue $83,221

Investment Income $18,565

Other Revenue $25,265

TOTAL REVENUE $160,061

Expense Breakdown

Grants Paid $36,528

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $162,814

Other Expenses $151,488

TOTAL EXPENSES $188,016

Year-over-Year Comparison

	2024	2023	Change
Revenue	$160,061	$150,812	+0.1%
Expenses	$188,016	$132,736	+0.4%
Net Income	$-27,955	$18,076	-2.5%

Key Indicators

✓ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Amy Mueller	President	010.00	Officer Director	$0	$0	$0
Nancy W Kohout	President-Elect	010.00	Officer Director	$0	$0	$0
Mary Kate Brehm	Treasurer	015.00	Officer Director	$0	$0	$0
Nick Manusos Jr	Secretary	010.00	Officer Director	$0	$0	$0
Hanadi Salamah	Board Member	004.00	Director	$0	$0	$0
David Lippe	Board Member	004.00	Director	$0	$0	$0
Elizabeth Zakelj	Board Member	004.00	Director	$0	$0	$0
Urwa Irfan	Board Member	004.00	Director	$0	$0	$0
Danielle Passaglia	Board Member	004.00	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$160,061	$188,016	$276,942	$-27,955
2024	$150,812	$132,736	$282,195	$18,076
2023	$128,705	$151,097	$233,821	$-22,392
2022	$106,856	$92,959	$236,293	$13,897
2021	$48,457	$51,773	$265,356	$-3,316
2020	$142,653	$141,747	$229,463	$906
2019	$190,437	$162,895	$225,578	$27,542

American Society of Heating Refrigerating & AC Engineers