Nonprofit · EIN 23-7131358
ASSOCIATION OF AIR CONDITIONING PROFESSIONALS INC
Tax-exempt · COCKEYSVILLE, MD 21030
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $427,810 | $364,287 | $63,523 | $421,467 | $0 | $421,467 |
| December 31, 2024 | 990 | $359,742 | $363,636 | -$3,894 | $357,944 | $0 | $357,944 |
| December 31, 2023 | 990 | $344,324 | $417,591 | -$73,267 | $364,491 | $2,653 | $361,838 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $1,435
- Program service revenue
- $412,779
- Investment income
- $92
- Net income from fundraising events
- $11,024
- Other revenue
- $13,504
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $2,000
- Occupancy
- $801
- Depreciation
- $5,439
- Program services (functional)
- $265,945
- Management and general (functional)
- $92,903
Balance sheet and other
- Total assets, start of year
- $357,944
- Total assets, end of year
- $421,467
- Total liabilities, end of year
- $0
- Net assets, end of year
- $421,467
- Land, buildings and equipment
- $14,050
- Gross receipts
- $446,916
- Employees
- 0
- Volunteers
- 18
- Year formed
- 1986
- State of legal domicile
- MD
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RANDY HAMILTON | Director Trustee or director | 2 | $17,963 |
| JEFF WHEAT | CHAIR Officer | 2 | $3,454 |
| COREY RODGERSON | Director Trustee or director | 2 | $2,607 |
| CHRISTOPHER GHANAYEM | Director Trustee or director | 2 | $0 |
| BRIAN FORRESTER | Director Trustee or director | 2 | $0 |
| DAN FOLEY | Director Trustee or director | 2 | $0 |
| KENDALL DURHAM | Director Trustee or director | 2 | $0 |
| KYLE SCHINDEL | Director Trustee or director | 2 | $0 |
| ANDREW OSER | VICE CHAIR Officer | 2 | $0 |
| PHILIP OLIVER | Secretary Officer | 2 | $0 |
| GARY GROVE | Treasurer Officer | 2 | $0 |
| CHRIS NIXON | PAST CHAIR Officer | 2 | $0 |
990 for the year ended December 31, 2024: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RANDY HAMILTON | Director Trustee or director | 2 | $17,293 |
| JEFF WHEAT | CHAIR Officer | 2 | $1,288 |
| CHRISTOPHER GHANAYEM | Director Trustee or director | 2 | $0 |
| COREY RODGERSON | Director Trustee or director | 2 | $0 |
| BRIAN FORRESTER | Director Trustee or director | 2 | $0 |
| DAN FOLEY | Director Trustee or director | 2 | $0 |
| KENDALL DURHAM | Director Trustee or director | 2 | $0 |
| ANDREW OSER | VICE CHAIR Officer | 2 | $0 |
| PHILIP OLIVER | Secretary Officer | 2 | $0 |
| GARY GROVE | Treasurer Officer | 2 | $0 |
| CHRIS NIXON | PAST CHAIR Officer | 2 | $0 |
990 for the year ended December 31, 2023: 13 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RANDY HAMILTON | Director Trustee or director | 0 | $18,321 |
| JEFF WHEAT | Director Trustee or director | 0 | $966 |
| CHRISTOPHER GHANAYEM | Director Trustee or director | 0 | $0 |
| COREY RODGERSON | Director Trustee or director | 0 | $0 |
| BRIAN FORRESTER | Director Trustee or director | 0 | $0 |
| DAN FOLEY | Director Trustee or director | 0 | $0 |
| CHRIS BLEVINS | Director Trustee or director | 0 | $0 |
| KENDALL DURHAM | Director Trustee or director | 0 | $0 |
| GARY GROVE | Treasurer Officer | 0 | $0 |
| ANDREW OSER | Vice Chair Officer | 0 | $0 |
| PHILIP OLIVER | Secretary Officer | 0 | $0 |
| CHRIS NIXON | Chair Officer | 0 | $0 |
| PHILIP THOMPSON | PAST PRESIDENT | 0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 1646, COCKEYSVILLE, MD 21030-7646
- Signed the 990
- KYLE SCHINDEL, Treasurer
- Phone
- (410) 527-0780
- Return prepared by
- THE MARTIN GROUP LLC
Mission
PROVIDE INFORMATION AND EDUCATION TO MEMBERS.
Program accomplishments
- APPRENTICESHIPS & WORKSHOPS - CONTINUING EDUCATION PROGRAMS AVAILABLE TO MEMBERS ENABLING THEM TO MAINTAIN THE HIGHEST STANDARD OF QUALITY.Expenses $208,430 · revenue $370,745
- SEMINARS - PROVIDES EXPOSURE TO THE MOST CURRENT INNOVATIONS, TECHNIQUES, AND CHANGES WITHIN THE INDUSTRY.Expenses $5,962 · revenue $5,845
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 23-7131358
- Tax-exempt status
- 501(c)(6): Business league or chamber of commerce
- Donations deductible
- No
- Exempt since
- 1985
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $421,467
- Income (IRS master file)
- $446,916
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $427,810 | $364,287 | $421,467 | XML |
| 990 | December 2024 | $359,742 | $363,636 | $357,944 | XML |
| 990 | December 2023 | $344,324 | $417,591 | $364,491 | XML |
| 990 | December 2022 | $421,082 | $523,927 | $435,105 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 23-7131358).
Questions about ASSOCIATION OF AIR CONDITIONING PROFESSIONALS INC
- What is the EIN of ASSOCIATION OF AIR CONDITIONING PROFESSIONALS INC?
- The employer identification number (EIN) of ASSOCIATION OF AIR CONDITIONING PROFESSIONALS INC is 23-7131358.
- Is ASSOCIATION OF AIR CONDITIONING PROFESSIONALS INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 1985.
- Are donations to ASSOCIATION OF AIR CONDITIONING PROFESSIONALS INC tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does ASSOCIATION OF AIR CONDITIONING PROFESSIONALS INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of ASSOCIATION OF AIR CONDITIONING PROFESSIONALS INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did ASSOCIATION OF AIR CONDITIONING PROFESSIONALS INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who are the officers and directors of ASSOCIATION OF AIR CONDITIONING PROFESSIONALS INC?
- The 990 for the year ended December 31, 2025 lists 12 people; 3 received compensation from the organization, the highest $17,963 (RANDY HAMILTON, Director).
- How much revenue does ASSOCIATION OF AIR CONDITIONING PROFESSIONALS INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $427,810, expenses of $364,287 and total assets of $421,467 at year end.
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