Nonprofit · EIN 59-1023802
AIR CONDITIONING REFRIGERATION HEATING & PIPING ASSOCIATION INC
Also known as AHEATINE & PLUMBING
Tax-exempt · BOCA RATON, FL 33432
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $1,096,631 | $947,939 | $148,692 | $1,546,555 | $160,254 | $1,386,301 |
| December 31, 2024 | 990 | $880,090 | $917,564 | -$37,474 | $1,325,820 | $118,597 | $1,207,223 |
| December 31, 2023 | 990 | $833,161 | $814,622 | $18,539 | $1,383,008 | $159,428 | $1,223,580 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $1,056,631
- Investment income
- $40,000
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $7,000
- Compensation of officers, directors and key employees
- $345,137
- Other salaries and wages
- $63,114
- Salaries, compensation and benefits (total)
- $436,327
- Professional fundraising fees
- $0
- Legal fees
- $3,785
- Accounting fees
- $39,044
- Occupancy
- $22,946
- Travel
- $3,141
- Depreciation
- $559
Balance sheet and other
- Total assets, start of year
- $1,325,820
- Total assets, end of year
- $1,546,555
- Total liabilities, end of year
- $160,254
- Net assets, end of year
- $1,386,301
- Land, buildings and equipment
- $942
- Publicly traded securities
- $800,808
- Gross receipts
- $1,096,631
- Employees
- 4
- Volunteers
- 0
- Year formed
- 1967
- State of legal domicile
- FL
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 | Other / benefits |
|---|---|---|---|---|
| JULIE DIETRICH | EXECUTIVE VICE PRESIDENT Officer | 40 | $304,558 | $40,579 |
| ED LLOSENT | PRESIDENT Trustee or director, Officer | 3 | $0 | $0 |
| CARLOS BORJA | PRESIDENT - PART YEAR Trustee or director, Officer | 3 | $0 | $0 |
| GABRIEL RODRIGUEZ | PRESIDENT-ELECT Trustee or director, Officer | 3 | $0 | $0 |
| CHRIS FIGUERAS | IMMEDIATE PAST PRESIDENT Trustee or director | 3 | $0 | $0 |
| TERESA ROBERTS | TREASURER Trustee or director, Officer | 3 | $0 | $0 |
| CHRISTINA GRAY | DIRECTOR Trustee or director | 3 | $0 | $0 |
| FRANK CRAWLEY | DIRECTOR Trustee or director | 3 | $0 | $0 |
| JOSE PONCE | DIRECTOR Trustee or director | 3 | $0 | $0 |
| MICHAEL LEVINE | DIRECTOR Trustee or director | 3 | $0 | $0 |
| NIKOLE DUNABEITIA | DIRECTOR Trustee or director | 3 | $0 | $0 |
| TIMOTHY ALEXANDER | DIRECTOR Trustee or director | 3 | $0 | $0 |
| WADE HELMS | DIRECTOR Trustee or director | 3 | $0 | $0 |
990 for the year ended December 31, 2024: 12 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JULIE DIETRICH | EXECUTIVE VICE PRESIDENT Officer | 40 | $279,400 | $39,742 |
| ED LLOSENT | PRESIDENT Trustee or director, Officer | 3 | $0 | $0 |
| GABRIEL RODRIGUEZ | PRESIDENT-ELECT Trustee or director, Officer | 3 | $0 | $0 |
| CHRIS FIGUERAS | IMMEDIATE PAST PRESIDENT Trustee or director | 3 | $0 | $0 |
| TIMOTHY ALEXANDER | DIRECTOR Trustee or director | 3 | $0 | $0 |
| FRANK CRAWLEY | DIRECTOR Trustee or director | 3 | $0 | $0 |
| NIKOLE DUNABEITIA | DIRECTOR Trustee or director | 3 | $0 | $0 |
| CHRISTINA GRAY | DIRECTOR Trustee or director | 3 | $0 | $0 |
| WADE HELMS | DIRECTOR Trustee or director | 3 | $0 | $0 |
| MICHAEL LEVINE | DIRECTOR Trustee or director | 3 | $0 | $0 |
| JOSE PONCE | DIRECTOR Trustee or director | 3 | $0 | $0 |
| TERESA ROBERTS | DIRECTOR Trustee or director | 3 | $0 | $0 |
990 for the year ended December 31, 2023: 13 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JULIE DIETRICH | EXECUTIVE VICE PRESIDENT Officer | 40 | $262,800 | $38,862 |
| CHRIS FIGUERAS | PRESIDENT Trustee or director, Officer | 3 | $0 | $0 |
| CARLOS BORJA | PRESIDENT-ELECT Trustee or director, Officer | 3 | $0 | $0 |
| ROB PULSIFER | TREASURER Trustee or director, Officer | 3 | $0 | $0 |
| STEVE KERNEY | IMMEDIATE PAST PRESIDENT Trustee or director | 3 | $0 | $0 |
| TIMOTHY ALEXANDER | DIRECTOR Trustee or director | 3 | $0 | $0 |
| FRANK CRAWLEY | DIRECTOR Trustee or director | 3 | $0 | $0 |
| CHRISTINA GRAY | DIRECTOR Trustee or director | 3 | $0 | $0 |
| WADE HELMS | DIRECTOR Trustee or director | 3 | $0 | $0 |
| MICHAEL LEVINE | DIRECTOR Trustee or director | 3 | $0 | $0 |
| ED LLOSENT | DIRECTOR Trustee or director | 3 | $0 | $0 |
| JOSE PONCE | DIRECTOR Trustee or director | 3 | $0 | $0 |
| GARBIEL RODRIGUEZ | DIRECTOR Trustee or director | 3 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 160 W CAMINO REAL 132, BOCA RATON, FL 33432-5942
- In care of
- % MAGELLAN MANAGEMENT
- Principal officer (990 for 2025)
- ED LLOSENT, 160 W CAMINO REAL 132, BOCA RATON, FL 33432
- Signed the 990
- ED LLOSENT, PRESIDENT
- Phone
- (305) 290-3970
- Website
- WWW.MCASF.ORG
- Return prepared by
- PLANTE & MORAN PLLC
Mission
THE ORGANIZATION'S MISSION IS TO SERVE ITS MEMBERS BY INCREASING MARKET SHARE FOR THE UNIONIZED INDUSTRY, BY PROMOTING PROFESSIONALISM, QUALITY, COST-EFFECTIVENESS, OWNER/USER BENEFIT, AND PRODUCTIVITY OF UNION CONSTRUCTION AND SERVICE THROUGH LABOR RELATIONS, EDUCATION, SAFETY TRAINING, AND PUBLIC AND GOVERNMENT AFFAIRS.
Program accomplishments
- ONGOING LABOR RELATIONS IS A PRINCIPAL AREA OF FOCUS FOR THE ORGANIZATION. THE ORGANIZATION REPRESENTS MORE THAN 60 CONTRACTORS, WHO RELY ON THE ASSOCIATION FOR THE INTERPRETATION AND APPLICATION OF THE TERMS OF THE COLLECTIVE BARGAINING AGREEMENT BETWEEN MCASF AND LOCAL UNION 725. THE ORGANIZATION DEVELOPS AND EXECUTES EDUCATIONAL PROGRAMS FOR ITS MEMBERS ON VARIOUS TOPICS, INCLUDING SAFETY TRAINING, PROJECT MANAGEMENT TRAINING, SERVICE MANAGER TRAINING, DISPATCHER TRAINING, AND ADMINISTRATIVE / MANAGEMENT / LEADERSHIP TRAINING FOR EMPLOYEES OF ITS CONTRACTOR MEMBERS.
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
- 59-1023802
- Tax-exempt status
- 501(c)(6): Business league or chamber of commerce
- Donations deductible
- No
- Exempt since
- 1967
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $1,546,555
- Income (IRS master file)
- $1,096,631
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $1,096,631 | $947,939 | $1,546,555 | XML |
| 990 | December 2024 | $880,090 | $917,564 | $1,325,820 | XML |
| 990 | December 2023 | $833,161 | $814,622 | $1,383,008 | XML |
| 990 | December 2022 | $670,265 | $662,944 | $1,287,811 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990 | December 2017 | – | – | – | 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 59-1023802).
Questions about AIR CONDITIONING REFRIGERATION HEATING & PIPING ASSOCIATION INC
- What is the EIN of AIR CONDITIONING REFRIGERATION HEATING & PIPING ASSOCIATION INC?
- The employer identification number (EIN) of AIR CONDITIONING REFRIGERATION HEATING & PIPING ASSOCIATION INC is 59-1023802.
- Is AIR CONDITIONING REFRIGERATION HEATING & PIPING ASSOCIATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 1967.
- Are donations to AIR CONDITIONING REFRIGERATION HEATING & PIPING ASSOCIATION INC tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does AIR CONDITIONING REFRIGERATION HEATING & PIPING ASSOCIATION 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 AIR CONDITIONING REFRIGERATION HEATING & PIPING ASSOCIATION 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 AIR CONDITIONING REFRIGERATION HEATING & PIPING ASSOCIATION INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of AIR CONDITIONING REFRIGERATION HEATING & PIPING ASSOCIATION INC?
- The 990 for the year ended December 31, 2025 names ED LLOSENT.
- Who are the officers and directors of AIR CONDITIONING REFRIGERATION HEATING & PIPING ASSOCIATION INC?
- The 990 for the year ended December 31, 2025 lists 13 people; 1 received compensation from the organization, the highest $304,558 (JULIE DIETRICH, EXECUTIVE VICE PRESIDENT).
- How much revenue does AIR CONDITIONING REFRIGERATION HEATING & PIPING ASSOCIATION INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $1,096,631, expenses of $947,939 and total assets of $1,546,555 at year end.
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