American Soceity of Heating Refrigerating & AC Eng (EIN 751360707) - 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

2015

Legal Domicile

Principal Officer

Ciaran Kager

Tax Period

2024-07-01 to 2025-06-30

American Soceity of Heating Refrigerating & AC Eng, founded in 2015, is a small nonprofit that reported $133K in total revenue in fiscal year 2024. Revenue fell 21% from the prior year — a significant decline worth monitoring. Expenses of $117K left a modest 12% surplus.

Mission

To serve humanity by advancing the arts and sciences of heating, ventilation, air conditioning, refrigeration and their allied fields

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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 $91,400

Program Service Revenue $0

Investment Income $0

Other Revenue $41,133

TOTAL REVENUE $132,533

Expense Breakdown

Grants Paid $63,936

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $109,337

Other Expenses $53,322

TOTAL EXPENSES $117,258

Year-over-Year Comparison

	2024	2023	Change
Revenue	$132,533	$168,441	-0.2%
Expenses	$117,258	$228,794	-0.5%
Net Income	$15,275	$-60,353	-1.3%

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

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
Cal McMillian Spears	Past President	2.00	Director	$0	$0	$0
Ciaran Kager	Treasurer	2.00	Officer Director	$0	$0	$0
Quentin Mackie	President	5.00	Officer Director	$0	$0	$0
Christine Miner	Chapter Reseach Promotion Chair	2.00	Director	$0	$0	$0
Christy Lueckemeyer	Treasury Committee	2.00	Director	$0	$0	$0
Tim Campbell	President Elect	2.00	Officer Director	$0	$0	$0
Eric Boarders	Board Member at Large	2.00	Officer Director	$0	$0	$0
Daniel Wine	Board Member at Large	2.00	Director	$0	$0	$0
Keil Senter	Secretary	2.00	Officer Director	$0	$0	$0
Clare Cromwell	Membership Promotion Chair	2.00	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	$132,533	$117,258	$43,449	$15,275
2024	$168,441	$228,794	$28,175	$-60,353
2023	$113,498	$105,005	$88,527	$8,493

American Soceity of Heating Refrigerating & AC Eng