MASONRY ALLIANCE FOR CODES AND STANDARDS

Financials

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-EZ for the year ended December 31, 2025, highest compensation first.

Address and contacts

Address (IRS master file)

13750 SUNRISE VALLEY DRIVE, HERNDON, VA 20171-4636

In care of

% LARRY MEDLEY

Signed the 990-EZ

Kurtis Siggard, Treasurer

Phone

(703) 713-1900

Mission

Advance the masonry industry on building codes and standards

Program accomplishments

• Energy Conservation: The MACS energy consultant, working with the PCA representative on ASHRAE 90.l, had their appeals on Addendum Z upheld. Addendum Z contains provisions requiring air barriers for building envelopes. They were found by some to be arbitrary, technically unfounded, and not economically justified. The appeal prevented these requirements from advancing to publication and being placed in the standard. If the provisions had advanced as written, single-wythe masonry in any jurisdiction that adopted the new ASHRAE 90.1 Energy Standard for New Buildings Except Low-rise Residential Buildings would be required to apply coatings and single-wythe construction would be priced out of the marketplace. While efforts to require air barriers will not disappear, they will continue to be addressed in the ASHRAE standards and I-codes. The successful appeal has given the masonry industry additional time to develop appropriate test methods and design and construction procedures to effectively and affordably reduce airflow through single-wythe masonry. In addition, the appeal should lead to refinement of the provisions to ensure, to the best degree possible, correct technical substantiation and economic justification. Other high priority energy issues include continued efforts to retain and improve thermal mass benefits, and to ensure that thermal resistance requirements for opaque walls are cost effective. Fire Protection: MACS supported efforts in the International Building Code (IBC) that resulted in the minimum number of exit stairways in high-rise buildings (those more than 420 ft) being increased from a minimum of two to three. Adding an additional stairway increases the total interior egress width of exit stairway shafts that may be used for evacuation downward while emergency responders on the same stairways are traversing upward. This change significantly improves life safety and the ability to control and extinguish fires. Stairway enclosures are required to be fire-rated construction. While such enclosures may not all be constructed of masonry, the product is an option to satisfy this requirement. However, like any code provision, once changes are included, they do not necessarily stay there. The extra stairway provision is being challenged. Stairways use space and reduce the rental or useable space per floor. Challenges are being made in this code cycle to eliminate the additional stairway. Other high priority fire safety code issues for masonry include retaining appropriate building height and area requirements, and minimizing trade-offs of passive fire protection for fire sprinklers. Structural Design: One of the biggest issues that affects the structural design of masonry being addressed by MACS is splice lengths in walls, which are a problem when the minimum amount calculated is larger than the height of the wall. Temporary relief was provided via code changes submitted by MACS to modify the IBC while the issue was being addressed in the structural design standard (MSJC). Other key structural issues address anchorage, maximum percentages of steel reinforcement, and grouting. Wind Issues: Sometimes the potential benefits of MACS code efforts are somewhat obscure. For example, MACS is supporting a code change that prohibits the use of gravel ballast for roofs exposed to high winds, thus requiring other alternatives for these systems. While one alternative may be an adhered single-ply roof in lieu of a ballasted single-ply roof, another option would be the use of interconnected masonry roof pavers. Also related to hurricanes and other high wind events, MACS provided a forum for the coordination of industry efforts to enhance the design and construction provisions that now appear in the International Code Council's Standard for Residential Construction in High Wind Regions (ICC-600). This standard is the result of an effort to update the Standard for Hurricane Resistant Residential Construction (SSTD 10), first published in 1999 by the Southern Building Code Congress International in response to the devastation resulting from Hurricane Andrew.

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.

IRS record

EIN

33-1134052

Tax-exempt status

501(c)(6): Business league or chamber of commerce

Donations deductible

No

Exempt since

2006

Accounting year ends

December

Files

Form 990 or 990-EZ

Category (NTEE)

Community improvement and capacity building (S41)

Assets (IRS master file)

$21,079

Income (IRS master file)

$170,140

Filing history

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 33-1134052).

Questions about MASONRY ALLIANCE FOR CODES AND STANDARDS

What is the EIN of MASONRY ALLIANCE FOR CODES AND STANDARDS?

The employer identification number (EIN) of MASONRY ALLIANCE FOR CODES AND STANDARDS is 33-1134052.

Is MASONRY ALLIANCE FOR CODES AND STANDARDS tax-exempt?

Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 2006.

Are donations to MASONRY ALLIANCE FOR CODES AND STANDARDS tax-deductible?

No. The IRS master file says contributions to it are not deductible.

Which annual return does MASONRY ALLIANCE FOR CODES AND STANDARDS 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 MASONRY ALLIANCE FOR CODES AND STANDARDS 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 MASONRY ALLIANCE FOR CODES AND STANDARDS last file with the IRS?

The latest return in the IRS public files is the 990-EZ for the year ended December 2025.

Who are the officers and directors of MASONRY ALLIANCE FOR CODES AND STANDARDS?

The 990-EZ for the year ended December 31, 2025 lists 7 people; 0 received compensation from the organization.

How much revenue does MASONRY ALLIANCE FOR CODES AND STANDARDS have?

On its 990-EZ for the year ended December 31, 2025 it reported revenue of $170,140, expenses of $216,109 and total assets of $21,079 at year end.

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