﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-11-05T11:50:40-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>582053827</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>REED QUINN &amp; MCCLURE LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>2055 N BROWN RD STE 150</AddressLine1Txt>
        <CityNm>LAWRENCEVILLE</CityNm>
        <StateAbbreviationCd>GA</StateAbbreviationCd>
        <ZIPCd>300434920</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>580558009</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>PLUMBING HEATING COOLING</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>CONTRACTORS OF GEORGIA INC</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>PLUM</BusinessNameControlTxt>
      <PhoneNum>6789473473</PhoneNum>
      <USAddress>
        <AddressLine1Txt>101 PILGRIM VILLAGE DRIVE STE 200</AddressLine1Txt>
        <CityNm>CUMMING</CityNm>
        <StateAbbreviationCd>GA</StateAbbreviationCd>
        <ZIPCd>30040</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>ELLEN O'SHEI-WHITAKER</PersonNm>
      <PersonTitleTxt>EXEC. VICE PRESIDENT</PersonTitleTxt>
      <PhoneNum>6789473473</PhoneNum>
      <SignatureDt>2024-05-01</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>GREGORY SILBERMAN</PreparerPersonNm>
      <PTIN>P02368872</PTIN>
      <PhoneNum>7704499144</PhoneNum>
      <PreparationDt>2024-09-24</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990 documentId="RetDoc1" referenceDocumentId="RetDoc4">
      <PrincipalOfficerNm>ELLEN O'SHEI-WHITAKER</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>101 PILGRIM VILLAGE DRIVE STE 200</AddressLine1Txt>
        <CityNm>CUMMING</CityNm>
        <StateAbbreviationCd>GA</StateAbbreviationCd>
        <ZIPCd>30040</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>278537</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501cInd organization501cTypeTxt="6">X</Organization501cInd>
      <WebsiteAddressTxt>PHCCGA.ORG</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>1940</FormationYr>
      <LegalDomicileStateCd>GA</LegalDomicileStateCd>
      <ActivityOrMissionDesc>SEE PAGE 2, PART III</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>15</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>15</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>0</TotalEmployeeCnt>
      <TotalVolunteersCnt>20</TotalVolunteersCnt>
      <TotalGrossUBIAmt>4100</TotalGrossUBIAmt>
      <PYContributionsGrantsAmt>90546</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>117455</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>134411</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>108620</CYProgramServiceRevenueAmt>
      <CYInvestmentIncomeAmt>0</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>59183</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>52462</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>284140</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>278537</CYTotalRevenueAmt>
      <CYGrantsAndSimilarPaidAmt>0</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <CYSalariesCompEmpBnftPaidAmt>0</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>0</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>277971</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>271445</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>277971</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>271445</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>6169</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>7092</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>114033</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>86926</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>85053</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>50854</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>28980</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>36072</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <MissionDesc>THE PLUMBING HEATING COOLING CONTRACTORS OF GEORGIA IS DEDICATED TO PROTECTING THE HEALTH AND COMFORT OF THE PUBLIC BY PROMOTING INDUSTRY EDUCATION AND IMPROVING CONSUMER RELATIONS WITH PROFESSIONALISM AND INTEGRITY. PHCC GA HAS BEEN REPRESENTING THE INTERESTS OF THE INDUSTRY IN GEORGIA SINCE 1892, AND IS THE STATE AFFILIATE OF THE PLUMBING-HEATING- COOLING CONTRACTORS-NATIONAL ASSOCIATION (PHCC).</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <Desc>PLUMBING HEATING COOLING EXPO (TRADESHOW)-PROVIDE FORUM FOR TECHNICIANS AND OWNERS TO LEARN ABOUT LATEST TECHNOLOGY, PRODUCTS, CODES AND SAFETY ISSUES TO PROTECT CONSUMERS.</Desc>
      <ProgSrvcAccomActy2Grp>
        <Desc>MEMBERSHIP DUES-PROVIDE FORUM FOR INDUSTRY PROFESSIONALS TO STAY EDUCATED ON CODES, LICENSING, LEGISLATION, REGULATIONS AND SAFETY ISSUES TO PROTECT CONSUMERS.</Desc>
      </ProgSrvcAccomActy2Grp>
      <ProgSrvcAccomActy3Grp>
        <Desc>CONVENTION -PROVIDE A FORUM FOR ASSOCIATION LEADERSHIP TO DISCUSS ISSUES AND CONCERNS OF MEMBERS, OTHER INDUSTRY PROFESSIONALS. ATTEND EDUCATION COURSES ON RUNNING A BUSINESS AND TECHNICAL UPDATES.</Desc>
      </ProgSrvcAccomActy3Grp>
      <ProgSrvcAccomActyOtherGrp>
        <Desc>EDUCATION -PROVIDE CLASSROOM INSTRUCTION ON CODE UPDATES, REGULATIONS, SAFETY ISSUES, AND BUSINESS TOPICS.</Desc>
      </ProgSrvcAccomActyOtherGrp>
      <DescribedInSection501c3Ind>false</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd>false</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd referenceDocumentId="RetDoc2">true</PoliticalCampaignActyInd>
      <SubjectToProxyTaxInd referenceDocumentId="RetDoc2">true</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc3">false</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc3">false</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc3">false</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc3">false</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd referenceDocumentId="RetDoc3">false</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc3">false</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc3">false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc3">false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc3">false</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc3">true</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc3">false</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc3">false</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc3">false</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <ForeignActivitiesInd>false</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>false</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd>false</FundraisingActivitiesInd>
      <GamingActivitiesInd>false</GamingActivitiesInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>false</ScheduleJRequiredInd>
      <TaxExemptBondsInd>false</TaxExemptBondsInd>
      <LoanOutstandingInd>false</LoanOutstandingInd>
      <GrantToRelatedPersonInd>false</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>false</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>false</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>false</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>false</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>false</DeductibleArtContributionInd>
      <TerminateOperationsInd>false</TerminateOperationsInd>
      <PartialLiquidationInd>false</PartialLiquidationInd>
      <DisregardedEntityInd referenceDocumentId="RetDoc5">false</DisregardedEntityInd>
      <RelatedEntityInd referenceDocumentId="RetDoc5">true</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>true</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd referenceDocumentId="RetDoc5">false</TransactionWithControlEntInd>
      <ActivitiesConductedPrtshpInd referenceDocumentId="RetDoc5">false</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>true</ScheduleORequiredInd>
      <IRPDocumentCnt>3</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <BackupWthldComplianceInd>true</BackupWthldComplianceInd>
      <EmployeeCnt>0</EmployeeCnt>
      <UnrelatedBusIncmOverLimitInd>true</UnrelatedBusIncmOverLimitInd>
      <Form990TFiledInd>true</Form990TFiledInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>false</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>15</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>15</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>false</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>false</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>false</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>false</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>false</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>false</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>true</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>true</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>false</OfficerMailingAddressInd>
      <LocalChaptersInd>false</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>true</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>true</ConflictOfInterestPolicyInd>
      <AnnualDisclosureCoveredPrsnInd>true</AnnualDisclosureCoveredPrsnInd>
      <RegularMonitoringEnfrcInd>true</RegularMonitoringEnfrcInd>
      <WhistleblowerPolicyInd>false</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>true</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>true</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>false</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <StatesWhereCopyOfReturnIsFldCd>GA</StatesWhereCopyOfReturnIsFldCd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <PersonNm>THE ORGANIZATION</PersonNm>
        <PhoneNum>6789473473</PhoneNum>
        <USAddress>
          <AddressLine1Txt>101 PILGRIM VILLAGE DRIVE STE 200</AddressLine1Txt>
          <CityNm>CUMMING</CityNm>
          <StateAbbreviationCd>GA</StateAbbreviationCd>
          <ZIPCd>30040</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <NoListedPersonsCompensatedInd>X</NoListedPersonsCompensatedInd>
      <Form990PartVIISectionAGrp>
        <PersonNm>ELLEN O'SHEI-WHITAKER</PersonNm>
        <TitleTxt>EXEC. VICE P</TitleTxt>
        <AverageHoursPerWeekRt>40.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>BONNI PARSONS</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHoursPerWeekRt>40.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>KEITH AUSTIN</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>0.70</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MATT IRONS</PersonNm>
        <TitleTxt>1ST VICE PRE</TitleTxt>
        <AverageHoursPerWeekRt>0.70</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>KAREN HILL</PersonNm>
        <TitleTxt>2ND VICE PRE</TitleTxt>
        <AverageHoursPerWeekRt>0.70</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MELISSA MOSKOWITZ</PersonNm>
        <TitleTxt>SECRETARY/TR</TitleTxt>
        <AverageHoursPerWeekRt>0.70</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JEROME SABOL</PersonNm>
        <TitleTxt>PAST PRESIDE</TitleTxt>
        <AverageHoursPerWeekRt>0.70</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>CHIP GREENE</PersonNm>
        <TitleTxt>AT LARGE DIR</TitleTxt>
        <AverageHoursPerWeekRt>0.70</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>BOB CARPENTER</PersonNm>
        <TitleTxt>AT LARGE DIR</TitleTxt>
        <AverageHoursPerWeekRt>0.70</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DAVID CUNNINGHAM</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>0.47</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>CAMERON FURR</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>0.47</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>BILLY GUINADE</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>0.47</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ERIC GRIMM</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>0.47</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>SCOTT ROBERTS</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>0.47</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ROBERT SANCHEZ</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>0.58</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>BRAD BELL</PersonNm>
        <TitleTxt>INDUSTRY DIR</TitleTxt>
        <AverageHoursPerWeekRt>0.23</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ANGEL BONHILLA</PersonNm>
        <TitleTxt>INDUSTRY DIR</TitleTxt>
        <AverageHoursPerWeekRt>0.23</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <MembershipDuesAmt>117455</MembershipDuesAmt>
      <TotalContributionsAmt>117455</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>CONVENTION</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>30733</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>30733</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>NETWORKING</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>27600</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>27600</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>TRADE SHOW</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>27162</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>27162</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>FLC MEETING</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>18787</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>18787</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>ADVERTISING</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>4100</TotalRevenueColumnAmt>
        <UnrelatedBusinessRevenueAmt>4100</UnrelatedBusinessRevenueAmt>
      </ProgramServiceRevenueGrp>
      <TotalOthProgramServiceRevGrp>
        <TotalRevenueColumnAmt>238</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>238</RelatedOrExemptFuncIncomeAmt>
      </TotalOthProgramServiceRevGrp>
      <TotalProgramServiceRevenueAmt>108620</TotalProgramServiceRevenueAmt>
      <RoyaltiesRevenueGrp>
        <TotalRevenueColumnAmt>50312</TotalRevenueColumnAmt>
        <ExclusionAmt>50312</ExclusionAmt>
      </RoyaltiesRevenueGrp>
      <OtherRevenueMiscGrp>
        <Desc>MISCELLANEOUS</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>2150</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>2150</RelatedOrExemptFuncIncomeAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueTotalAmt>2150</OtherRevenueTotalAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>278537</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>106670</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>4100</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>50312</ExclusionAmt>
      </TotalRevenueGrp>
      <FeesForServicesManagementGrp>
        <TotalAmt>88000</TotalAmt>
      </FeesForServicesManagementGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>9910</TotalAmt>
      </FeesForServicesAccountingGrp>
      <FeesForServicesLobbyingGrp>
        <TotalAmt>18000</TotalAmt>
      </FeesForServicesLobbyingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>2648</TotalAmt>
      </OfficeExpensesGrp>
      <InformationTechnologyGrp>
        <TotalAmt>4403</TotalAmt>
      </InformationTechnologyGrp>
      <OccupancyGrp>
        <TotalAmt>4740</TotalAmt>
      </OccupancyGrp>
      <TravelGrp>
        <TotalAmt>4551</TotalAmt>
      </TravelGrp>
      <ConferencesMeetingsGrp>
        <TotalAmt>14890</TotalAmt>
      </ConferencesMeetingsGrp>
      <PaymentsToAffiliatesGrp>
        <TotalAmt>36717</TotalAmt>
      </PaymentsToAffiliatesGrp>
      <InsuranceGrp>
        <TotalAmt>5690</TotalAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>FOOD &amp; BEVERAGE</Desc>
        <TotalAmt>21730</TotalAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>GOLF</Desc>
        <TotalAmt>17574</TotalAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <TotalAmt>17289</TotalAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>STAFF</Desc>
        <TotalAmt>5461</TotalAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>19842</TotalAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>271445</TotalAmt>
        <ProgramServicesAmt>0</ProgramServicesAmt>
        <ManagementAndGeneralAmt>0</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>104319</BOYAmt>
        <EOYAmt>62074</EOYAmt>
      </CashNonInterestBearingGrp>
      <AccountsReceivableGrp>
        <BOYAmt>2572</BOYAmt>
      </AccountsReceivableGrp>
      <PrepaidExpensesDefrdChargesGrp>
        <BOYAmt>7142</BOYAmt>
        <EOYAmt>24852</EOYAmt>
      </PrepaidExpensesDefrdChargesGrp>
      <TotalAssetsGrp>
        <BOYAmt>114033</BOYAmt>
        <EOYAmt>86926</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>4884</BOYAmt>
        <EOYAmt>100</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <DeferredRevenueGrp>
        <BOYAmt>78507</BOYAmt>
        <EOYAmt>47692</EOYAmt>
      </DeferredRevenueGrp>
      <OtherLiabilitiesGrp>
        <BOYAmt>1662</BOYAmt>
        <EOYAmt>3062</EOYAmt>
      </OtherLiabilitiesGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>85053</BOYAmt>
        <EOYAmt>50854</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>28980</BOYAmt>
        <EOYAmt>36072</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>28980</BOYAmt>
        <EOYAmt>36072</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>114033</BOYAmt>
        <EOYAmt>86926</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>7092</ReconcilationRevenueExpnssAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>true</AccountantCompileOrReviewInd>
      <AcctCompileOrReviewBasisGrp>
        <ConsolidatedBasisFinclStmtInd>X</ConsolidatedBasisFinclStmtInd>
      </AcctCompileOrReviewBasisGrp>
      <FSAuditedInd>false</FSAuditedInd>
      <AuditCommitteeInd>true</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleC documentId="RetDoc2">
      <PoliticalExpendituresAmt>18000</PoliticalExpendituresAmt>
      <Form1120POLFiledInd>false</Form1120POLFiledInd>
      <SubstantiallyAllDuesNondedInd>false</SubstantiallyAllDuesNondedInd>
      <OnlyInHouseLobbyingInd>false</OnlyInHouseLobbyingInd>
      <AgreeCarryoverPriorYearInd>true</AgreeCarryoverPriorYearInd>
      <DuesAssessmentsAmt>117455</DuesAssessmentsAmt>
      <NonDeductibleLbbyngPltclCYAmt>18000</NonDeductibleLbbyngPltclCYAmt>
      <NonDedLbbyngPltclCyovAmt>75735</NonDedLbbyngPltclCyovAmt>
      <NonDeductibleLbbyngPltclTotAmt>93735</NonDeductibleLbbyngPltclTotAmt>
      <AggregateReportedDuesNtcAmt>25840</AggregateReportedDuesNtcAmt>
      <CarriedOverAmt>67895</CarriedOverAmt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE C, PART I-A, LINE 1</FormAndLineReferenceDesc>
        <ExplanationTxt>CONTRIBUTIONS TO CANDIDATES, PAYMENTS TO LOBBYIST, ALLOCATED SALARIES, TRAVEL AND POLITICAL RECEPTION PARTY.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleC>
    <IRS990ScheduleD documentId="RetDoc3">
      <OtherLiabilitiesOrgGrp>
        <Desc>DUE TO PAC</Desc>
        <Amt>3062</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>3062</TotalLiabilityAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="RetDoc4">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>THE PLUMBING HEATING COOLING CONTRACTORS OF GEORGIA IS DEDICATED TO PROTECTING THE HEALTH AND COMFORT OF THE PUBLIC BY PROMOTING INDUSTRY EDUCATION AND IMPROVING CONSUMER RELATIONS WITH PROFESSIONALISM AND INTEGRITY. PHCC GA HAS BEEN REPRESENTING THE INTERESTS OF THE INDUSTRY IN GEORGIA SINCE 1892, AND IS THE STATE AFFILIATE OF THE PLUMBING-HEATING- COOLING CONTRACTORS-NATIONAL ASSOCIATION (PHCC).</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 1, PART I, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>WORKING EVENTS IE: REGISTRATION/WELCOME AT EXPO, GOLF, MID YEAR RETREAT, CINCO DEMAYO, AND MARIETTA MEETINGS</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4D</FormAndLineReferenceDesc>
        <ExplanationTxt>EDUCATION -PROVIDE CLASSROOM INSTRUCTION ON CODE UPDATES, REGULATIONS, SAFETY ISSUES, AND BUSINESS TOPICS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>A COPY OF THE 990 TAX RETURN WILL BE E-MAILED TO THE EXECUTIVE COMMITTEE</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE POLICY IS MONITORED AT THE BOARD OF DIRECTORS MEETING.ON THE BOARD OF DIRECTOR ATTENDANCE LOG THE FOLLOWING IS STATED: THERE IS A FIDUCIARY DUTY TO DISCLOSE ANY CONFLICT OR POTENTIAL CONFLICT OF INTEREST AT THE MEETING. SHOULD A CONFLICT ARISE, PLEASE INFORM THE PRESIDENT. IN ADDITION, ON THE NOMINATION ACCEPTANCE FORM FOR JOINGING THE BOARD, THERE IS A STATEMENT EACH BOARD MEMBER MUST SIGN AGREEING TO DISCLOSE ALL CONFLICTS OF INTEREST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>INITIAL SELECTION COMMITTEE APPROVED CONTRACT RATE. THE BASE SALARY AMOUNT IS ELIGIBLE FOR RENEGOTIATING EACH YEAR.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>INFORMATION AVAILABLE UPON REQUEST</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="RetDoc5">
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>PHCC OF GA ACADEMY INC</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>101 PILGRIM VILLAGE DR STE 200</AddressLine1Txt>
          <CityNm>CUMMING</CityNm>
          <StateAbbreviationCd>GA</StateAbbreviationCd>
          <ZIPCd>30040</ZIPCd>
        </USAddress>
        <EIN>841875981</EIN>
        <PrimaryActivitiesTxt>ACADEMY</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>GA</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>3</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>7</PublicCharityStatusTxt>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <ControlledOrganizationInd>true</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <ReceiptOfIntAnntsRntsRyltsInd>false</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>false</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>false</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>false</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>false</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>false</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>false</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>false</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>false</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>false</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>false</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>false</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>false</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>true</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>false</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>false</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>false</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>false</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>false</TransferFromOtherOrgInd>
    </IRS990ScheduleR>
  </ReturnData>
</Return>