﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2024v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-04-15T12:23:35-04:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>710863001</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>EVERS COX &amp; GOBER PLLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>451 N WASHINGTON AVE</AddressLine1Txt>
        <CityNm>EL DORADO</CityNm>
        <StateAbbreviationCd>AR</StateAbbreviationCd>
        <ZIPCd>71730</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>384240210</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>ASSOCIATION OF PLUMBING-HEATING-</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>COOLING CONTRACTORS OF ARKANSAS</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>ASSO</BusinessNameControlTxt>
      <PhoneNum>8708625901</PhoneNum>
      <USAddress>
        <AddressLine1Txt>512 W HILLSBORO STREET</AddressLine1Txt>
        <CityNm>EL DORADO</CityNm>
        <StateAbbreviationCd>AR</StateAbbreviationCd>
        <ZIPCd>71730</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>BRENT MCDIARMID</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>8708625901</PhoneNum>
      <SignatureDt>2025-03-29</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>PAUL T VOSS JR</PreparerPersonNm>
      <PTIN>P00699718</PTIN>
      <PhoneNum>8708629950</PhoneNum>
      <PreparationDt>2025-03-29</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="2">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc2">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="6">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>36432</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>36112</ContributionsGiftsGrantsEtcAmt>
      <InvestmentIncomeAmt>320</InvestmentIncomeAmt>
      <TotalRevenueAmt>36432</TotalRevenueAmt>
      <OtherExpensesTotalAmt>16650</OtherExpensesTotalAmt>
      <TotalExpensesAmt>16650</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>19782</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>18022</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>37804</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>18022</BOYAmt>
        <EOYAmt>37804</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>18022</BOYAmt>
        <EOYAmt>37804</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>18022</BOYAmt>
        <EOYAmt>37804</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>THE ORGANIZATIONS MISSION IS TO HELP DEVELOP THE PLUMBING-HEATING-COOLING INDUSTRY TO PROMOTE THE GENERAL WELFARE OF THE PLUMBING-HEATING-COOLING CONTRACTORS IN THE STATE OF ARKANSAS.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>TRADE ORGANIZATION</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CHRIS WEST</PersonNm>
        <TitleTxt>VP, TREASURE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOHN OLIVER</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BRENT MCDIARMID</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>BRENT MCDIARMID</PersonNm>
        <USAddress>
          <AddressLine1Txt>238 RANDALL LANE</AddressLine1Txt>
          <CityNm>EL DORADO</CityNm>
          <StateAbbreviationCd>AR</StateAbbreviationCd>
          <ZIPCd>71730</ZIPCd>
        </USAddress>
        <PhoneNum>8708625901</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
    </IRS990EZ>
    <IRS990ScheduleO documentId="RetDoc2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES APPRENTICESHIP CLASS 16,650 TOTAL 16,650</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATIONS MISSION IS TO HELP DEVELOP THE PLUMBING-HEATING-COOLING INDUSTRY TO PROMOTE THE GENERAL WELFARE OF THE PLUMBING-HEATING-COOLING CONTRACTORS IN THE STATE OF ARKANSAS.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>