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IRS-authorized e-file provider · not the IRS

Nonprofit · EIN 38-6093165

MICHIGAN AIR CONDITIONING CONTRACTORS ASSOCIATION

Tax-exempt · LANSING, MI 48933

Financials

$64K$68K2023$68K$68K2024$82K$69K2025
Revenue Expenses · by fiscal year end
Financials of MICHIGAN AIR CONDITIONING CONTRACTORS ASSOCIATION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990-EZ$82,319$68,852$13,467$108,462$132$108,330
December 31, 2024990-EZ$67,887$68,340-$453$86,622$97$86,525
December 31, 2023990-EZ$64,040$67,589-$3,549$80,985$222$80,763
Financial details: 990-EZ for the year ended December 31, 2025

Revenue

Membership dues
$32,450
Program service revenue
$41,807
Investment income
$8,062

Expenses

Compensation of officers, directors and key employees
$52,329
Professional fees and payments to contractors
$54,304
Occupancy
$420
Other expenses
$14,128
Program services (functional)
$10,000

Balance sheet and other

Total assets, start of year
$86,622
Total assets, end of year
$108,462
Total liabilities, end of year
$132
Net assets, end of year
$108,330
Cash, savings and investments
$104,387
Gross receipts
$82,319

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.

NameTitleHours / weekCompensation
MJ DSMITHEXECUTIVE DIRECTOR & TREASURER1$43,329
PHIL FORNERPRESIDENT1$9,000
MATT DUNHAMDIRECTOR1$0
TONY PINODIRECTOR1$0
BOB FOSTERDIRECTOR1$0
990-EZ for the year ended December 31, 2024: 4 people
NameTitleHours / weekCompensation
MJ DSMITHEXECUTIVE DIRECTOR & TREASURER1$45,457
PHIL FORNERPRESIDENT1$10,000
MATT DUNHAMDIRECTOR1$0
TONY PINODIRECTOR1$0
990-EZ for the year ended December 31, 2023: 4 people
NameTitleHours / weekCompensation
PHIL FORNERPRESIDENT1$0
TONY PINODIRECTOR1$0
MJ DSMITHEXECUTIVE DIRECTOR1$0
MICKEY MCEVOYTREASURER1$0

Address and contacts

Address (IRS master file)
602 W IONIA STE 209, LANSING, MI 48933-1015
In care of
% PHIL FORNER
Signed the 990-EZ
PHIL FORNER, PRESIDENT
Phone
(866) 269-8486
Return prepared by
YAEKLE MCCRIRIE

Mission

PROVIDE SUPPORT/EDUCATON TO CONTRACTORS

990-EZ for the year ended December 31, 2025

Program accomplishments

  • DISTRIBUTION OF TECHNICAL INFORMATION TO HEATING AND COOLING CONTRACTORS IN MICHIGAN.
  • INFORMATIONAL TRAINING AND ENVIRONMENTAL PROTECTION AGENCY CERTIFICATIONS
    Expenses $10,000
  • PROJECT SERVICE DAYS

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990-EZ on file
2024December 31, 2024May 15, 2025990-EZ on file
2023December 31, 2023May 15, 2024990-EZ on file

File the 2026 990-EZ for MICHIGAN AIR CONDITIONING CONTRACTORS ASSOCIATION

Due May 17, 2027 · e-filed with the IRS by 990.tax, an IRS-authorized e-file provider

IRS record

EIN
38-6093165
Tax-exempt status
501(c)(6): Business league or chamber of commerce
Donations deductible
No
Exempt since
1949
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$108,462
Income (IRS master file)
$82,319

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-EZDecember 2025$82,319$68,852$108,462IRS
990-EZDecember 2024$67,887$68,340$86,622IRS
990-EZDecember 2023$64,040$67,589$80,985XML
990-EZDecember 2022–––IRS
990-EZDecember 2021–––IRS
990-EZDecember 2020–––IRS
990-EZDecember 2019–––IRS
990-EZDecember 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 38-6093165).

Questions about MICHIGAN AIR CONDITIONING CONTRACTORS ASSOCIATION

What is the EIN of MICHIGAN AIR CONDITIONING CONTRACTORS ASSOCIATION?
The employer identification number (EIN) of MICHIGAN AIR CONDITIONING CONTRACTORS ASSOCIATION is 38-6093165.
Is MICHIGAN AIR CONDITIONING CONTRACTORS ASSOCIATION tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 1949.
Are donations to MICHIGAN AIR CONDITIONING CONTRACTORS ASSOCIATION tax-deductible?
No. The IRS master file says contributions to it are not deductible.
Which annual return does MICHIGAN AIR CONDITIONING CONTRACTORS ASSOCIATION 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 MICHIGAN AIR CONDITIONING CONTRACTORS ASSOCIATION 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 MICHIGAN AIR CONDITIONING CONTRACTORS ASSOCIATION 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 MICHIGAN AIR CONDITIONING CONTRACTORS ASSOCIATION?
The 990-EZ for the year ended December 31, 2025 lists 5 people; 2 received compensation from the organization, the highest $43,329 (MJ DSMITH, EXECUTIVE DIRECTOR & TREASURER).
How much revenue does MICHIGAN AIR CONDITIONING CONTRACTORS ASSOCIATION have?
On its 990-EZ for the year ended December 31, 2025 it reported revenue of $82,319, expenses of $68,852 and total assets of $108,462 at year end.

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