American Society Of Heating Refrigerating & A-C Engineers, San Diego in Poway, California (CA)

American Society Of Heating Refrigerating & A-C Engineers, San Diego
Employer Identification Number (EIN)	953779924
Name of Organization	American Society Of Heating Refrigerating & A-C Engineers
Secondary Name	San Diego
In Care of Name	Hugh R Egan
Address	13715 Stowe Dr, Poway, CA 92064-6836
Activities	Other school related activities, Scientific research (diseases), Contact or sponsored scientific research for industry
Subsection	Educational Organization, Scientific Organization
Ruling Date	11/1973
Deductibility	Contributions are deductible
Foundation	Organization that normally receives no more than one third of its support from gross investment income and unrelated business income and at the same time more than one third of its support from contributions, fees, and gross receipts related to exempt purposes
Organization	Association
Exempt Organization Status	Unconditional Exemption
Tax Period	06/2013
Assets	$1 to $9,999
Income	$100,000 to $499,999
Filing Requirement	990 (all other) or 990EZ return
Asset Amount	$5,323
Amount of Income	$124,250
Form 990 Revenue Amount	$85,842
National Taxonomy of Exempt Entities (NTEE)	Community Improvement, Capacity Building: Promotion of Business

Non-representatives - add comments:

Amount of income in 2013: $124,250 (it was $92,182 in 2012)

American Society Of Heating Refrigerating & A-C Engineers, San Diego:	$124,250
Other organizations performing similar types of work:	$180,052

Assets in 2013: $5,323 (it was $-2,147 in 2012)

This organization:	$5,323
Other organizations performing similar types of work:	$162,128

Expenses in 2013: $80,519

This organization:	$80,519
Other organizations performing similar types of work:	$157,385

Income to expenses ratio in 2013: 1.5

This organization:	1.5
Other organizations performing similar types of work:	1.1

Grants share in income in 2013: 11.0%

American Society Of Heating Refrigerating & A-C Engineers, San Diego:	11.0%
Other organizations performing similar types of work:	5.2%

Financial snapshot ($)

Revenue for 2013

Functional expenses for 2013

Support schedule

	2012	2013
Checklist
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?	Yes	Yes
Is the organization required to complete Schedule B, Schedule of Contributors?	No	No
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?	No	No
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?	No	No
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19?	No	No
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts?	No	No
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?	No	No
Did the organization maintain collections of works of art, historical treasures, or other similar assets?	No	No
Did the organization report an amount for escrow or custodial account liability; serve as a custodian or provide credit counseling, debt management, credit repair, or debt negotiation services?	No	No
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?	No	No
Did the organization report an amount for land, buildings, and equipment?	No	No
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?	No	No
Did the organization report an amount for investments-program related that is 5% or more of its total assets?	No	No
Did the organization report an amount for other assets that is 5% or more of its total assets?	No	No
Did the organization report an amount for other liabilities?	No	No
Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)?	No	No
Did the organization obtain separate, independent audited financial statements for the tax year?	No	No
Was the organization included in consolidated, independent audited financial statements for the tax year?	No	No
Is the organization a school described in section 170(b)(1)(A)(ii)?	No	No
Did the organization maintain an office, employees, or agents outside of the United States?	No	No
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more?	No	No
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?	No	No
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?	No	No
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?	No	No
Did the organization report more than $15,000 total of fundraising event gross income and contributions?	Yes	Yes
Did the organization report more than $15,000 of gross income from gaming activities?	No	No
Did the organization operate one or more hospital facilities?	No	No
Did the organization attach a copy of its audited financial statements?	No	No
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?	Yes	Yes
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?	No	No
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?	No	No
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002?	No	No
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?	No	No
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?	No	No
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?	No	No
Did the organization engage in an excess benefit transaction with a disqualified person during the year?	No	No
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ?	No	No
Did the organization report any amount for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?	No	No
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons?	No	No
Was the organization a party to a business transaction with one of the following parties
A current or former officer, director, trustee, or key employee?	No	No
A family member of a current or former officer, director, trustee, or key employee?	No	No
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner?	No	No
Did the organization receive more than $25,000 in non-cash contributions?	No	No
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?	No	No
Did the organization liquidate, terminate, or dissolve and cease operations?	No	No
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?	No	No
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?	No	No
Was the organization related to any tax-exempt or taxable entity?	No	No
Did the organization have a controlled entity within the meaning of section 512(b)(13)?	No	No
Did the organization make any transfers to an exempt non-charitable related organization?	No	No
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes?	No	No

	2011	2012	2013
Statements Regarding Other IRS Filings and Tax Compliance
The number reported in Box 3 of Form 1096		0	0
The number of Forms W-2G		0	0
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?		No	No
The number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return		0	0
Did the organization file all required federal employment tax returns?		No	No
Did the organization have unrelated business gross income of $1,000 or more during the year?	No	No	No
Has it filed a Form 990-T for this year?		No	No
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?		No	No
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?		No	No
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?		No	No
Did the organization file Form 8886-T?		No	No
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?		No	No
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?		No	No
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?		No	No
Did the organization notify the donor of the value of the goods or services provided?		No	No
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?		No	No
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?		No	No
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?		No	No
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?		No	No
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?		No	No
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?		No	No
Did the sponsoring organization make any taxable distributions under section 4966?		No	No
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?		No	No
Initiation fees and capital contributions	$0	$0	$0
Gross receipts for public use of club facilities	$0	$0	$0
Gross income from members or shareholders	$0	$0	$0
Gross income from other sources	$0	$0	$0
Is the organization filing Form 990 in lieu of Form 1041?		No	No
The amount of tax-exempt interest received or accrued during the year		$0	$0
Is the organization licensed to issue qualified health plans in more than one state?		No	No
The amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans		$0	$0
The amount of reserves on hand		$0	$0
Did the organization receive any payments for indoor tanning services during the tax year?		No	No
Has it filed a Form 720 to report these payments?		No	No

	2012	2013
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization	$0	$0
Total reportable compensation from related organizations	$0	$0
Total estimated amount of other compensation from the organization and related organizations	$0	$0
Total number of individuals who received more than $100,000 of reportable compensation from the organization	0	0
Total number of independent contractors who received more than $100,000 of compensation from the organization	0	0

	2011	2012	2013
Statement of Revenue
Total revenue	$83,108	$48,435	$85,842
Contributions, Gifts, Grants and Other Similar Amounts	$56,111	$0	$9,455
Program Service Revenue	$24,941	$19,450	$38,588
0		$11,690	$38,588
All other program service revenue		$0	$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)	$0	$0	$0
Income from investment of tax-exempt bond proceeds	$0	$0	$0
Royalties	$0	$0	$0
Net rental income	$0	$0	$0
Net gain/loss from sales of assets other than inventory	$0	$0	$0
Net income/loss from fundraising events	$0	$28,985	$37,799
Gross income from fundraising events	$0	$72,732	$76,207
Less: direct expenses	$0	$43,747	$38,408
Net income/loss from gaming activities	$0	$0	$0
Net income/loss from sales of inventory	$0	$0	$0
Miscellaneous Revenue	$2,056	$0	$0

	2011	2012	2013
Statement of Functional Expenses
Total functional expenses	$97,713	$60,386	$80,519
Grants and other assistance to domestic organizations and domestic governments		$32,563	$37,666
Grants and other assistance to domestic individuals		$0	$0
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals		$0	$0
Benefits paid to or for members		$0	$0
Compensation of current officers, directors, trustees, and key employees	$0	$0	$0
Compensation not included above, to disqualified persons		$0	$0
Other salaries and wages	$0	$0	$0
Pension plan accruals and contributions		$0	$0
Other employee benefits		$0	$0
Payroll taxes	$0	$0	$0
Fees for services (non-employees)
Management		$0	$0
Legal		$0	$0
Accounting		$750	$0
Lobbying		$0	$0
Professional fundraising services	$0	$0	$0
Investment management fees		$0	$0
Other		$0	$0
Advertising and promotion		$435	$509
Office expenses		$0	$0
Information technology		$180	$180
Royalties		$0	$0
Occupancy		$0	$0
Travel		$0	$4,863
Payments of travel or entertainment expenses for any federal, state, or local public officials		$0	$0
Conferences, conventions, and meetings		$20,446	$30,731
Interest		$0	$0
Payments to affiliates		$0	$0
Depreciation, depletion, and amortization		$0	$0
Insurance		$0	$0
Other expenses		$2,845	$1,968
Other expenses		$1,116	$1,935
Other expenses		$1,000	$974
Other expenses		$735	$807
Other expenses		$316	$886

	2011	2012	2013
Balance Sheet
Total assets	$9,803	$-2,147	$5,323
Cash - non-interest-bearing		$-2,147	$5,323
Savings and temporary cash investments		$0	$0
Pledges and grants receivable, net		$0	$0
Accounts receivable, net		$0	$0
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees		$0	$0
Loans and other receivables from other disqualified persons, persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations		$0	$0
Notes and loans receivable, net		$0	$0
Inventories for sale or use		$0	$0
Prepaid expenses and deferred charges		$0	$0
Land, buildings, and equipment: cost or other basis		$0	$0
Investments - publicly traded securities		$0	$0
Investments - other securities		$0	$0
Investments - program-related		$0	$0
Intangible assets		$0	$0
Other assets		$0	$0
Total liabilities	$0	$0	$0
Total net assets or fund balances	$9,803	$-2,147	$5,323
Unrestricted net assets		$-2,147	$8,323
Temporarily restricted net assets		$0	$0
Permanently restricted net assets		$0	$0
Capital stock or trust principal, or current funds		$0	$0
Paid-in or capital surplus, or land, building, or equipment fund		$0	$0
Retained earnings, endowment, accumulated income, or other funds	$0	$0	$0

Reason for Public Charity Status (for 2013)
The organization is not a private foundation because it is:	An organization that normally receives: (1) more than 33 1/3 % of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions - subject to certain exceptions, and (2) no more than 33 1/3 % of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975
Number of organizations supported	0
Sum of amounts of support	$0

	2009 - 2013 Total
Support Schedule for Organizations Described in Section 509(a)(2) (for 2009 - 2013)
Public support	$108,468
Subtotal	$108,468
Gifts, grants, contributions, and membership fees received	$27,610
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose	$80,858
Gross receipts from activities that are not an unrelated trade or business under section 513	$0
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf	$0
The value of services or facilities furnished by a governmental unit to the organization without charge	$0
Less	$0
Amounts received from disqualified persons	$0
Amounts received from other than disqualified persons that exceed the greater of $5,000 or 1% of the total support	$0
Total support	$108,468
Public support	$108,468
Subtotal	$0
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources	$0
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975	$0
Net income from unrelated business activities, whether or not the business is regularly carried on	$0
Other income	$0

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Id	Name	Address	State	Established	Total Income
Organizations performing similar types of work
1	World Floor Covering Association 401 K	2211 E Howell Ave, Anaheim, CA 92806-6009	CA	1965-02	$8,092,537
2	Western Regional Master Builders Association	10701 Los Alamitos Blvd Ste 200, Los Alamitos, CA 90720-2353	CA	1983-07	$239,284
3	Western Association For College Admission Counseling	2629 Foothill Blvd 124, La Crescenta, CA 91214-3511	CA	1986-07	$738,025
4	Themed Entertainment Association	150 E Olive Ave Ste 306, Burbank, CA 91502-1850	CA	1992-03	$667,790
5	Edc Product Development Fund Inc	444 S Flower St Fl 37, Los Angeles, CA 90071-2972	CA	1996-11	$209,896
6	Sandplay Therapists Of America Inc	PO BOX 4847, Walnut Creek, CA 94596-0847	CA	1998-01	$134,048
7	The Institute For The National Black Business Council	600 Corporate Pointe Ste 1010, Culver City, CA 90230-7677	CA	1994-06	$120,744
8	Upstate California Economic Development Council	950 Tharp Road Suite 1303, Yuba City, CA 95993	CA	1998-06	$61,537
9	Technical Marketing Society Of America	662 W Huntington Dr Ste 408, Monrovia, CA 91016-3261	CA	1976-08	$43,942
10	Adirondack Work-Study Inc	Univ Of Calif-3250 Public Affair Bl, Los Angeles, CA 90095-0001	CA	1991-04	$0
11	American Building Contractors Association Inc	909 E Yorba Linda Blvd H Box 3800, Placentia, CA 92870-3658	CA	1966-08	$0
12	Community Business Improvement Association Inc	PO BOX 93097, Pasadena, CA 91109-3097	CA	1980-08	$0
13	Golden Gate Chap Of American Prod & Inventory Control Society Inc	2338 Willet Way, Pleasanton, CA 94566-5325	CA	1982-04	$0
14	Joint Conference Inc, American Developers International	Po Box 92984, Pasadena, CA 91109	CA	1985-08	$0
15	National Inventors Foundation	403 S Central Ave, Glendale, CA 91204-1601	CA	1969-09	$0
16	Rental Services Industry Foundation	Po Box 348420, Sacramento, CA 95834	CA	1995-02	$0
17	Retail Floristry Foundation Of The City College Of San Francisco	186 Casitas Ave, San Francisco, CA 94127	CA	1969-05	$0
18	Society Of Women Engineers, Humboldt State Univ Student Section	1 Harpst St, Arcata, CA 95521-8222	CA	1992-09	$0
19	Universal City-North Hollywood Chamber Charitable Foundation	PO BOX 7815, Universal City, CA 91608	CA	1992-04	$0
20	Ventura County Masonry Trade Promotion Trust	8377 Denver St, Ventura, CA 93004-2050	CA	1979-09	$0

Number of organizations performing similar types of work

Alaska	2
Alabama	5
Arkansas	6
Arizona	5
California	55
Colorado	7
Connecticut	18
District of Columbia	12
Delaware	2
Florida	24
Georgia	18
Hawaii	1
Iowa	11
Idaho	2
Illinois	27
Indiana	11
Kansas	8
Kentucky	4
Louisiana	4
Massachusetts	25
Maryland	15
Maine	10
Michigan	12
Minnesota	16
Missouri	22
Mississippi	8

Montana	3
North Carolina	22
North Dakota	2
Nebraska	4
New Hampshire	3
New Jersey	20
New Mexico	2
Nevada	2
New York	74
Ohio	19
Oklahoma	9
Oregon	4
Pennsylvania	15
Rhode Island	7
South Carolina	6
South Dakota	2
Tennessee	9
Texas	32
Utah	3
Virginia	22
Vermont	3
Washington	6
Wisconsin	22
West Virginia	1
Wyoming	1
International	1

Total

624

Affiliation	Name	Address	State	Established	Total Income
20 biggest affiliated organizations
Central	American Society Of Heating Refrigerating & A-C Engineers	Po Box 13933, Albany, NY 12212	NY	1973-11	$25,006,078
Subordinate	American Society Of Heating Refrigerating & A-C Engineers, Minnesota	3140 104th Lane, Blaine, MN 55449-6188	MN	1973-11	$136,561
Subordinate	American Society Of Heating Refrigerating & A-C Engineers, Central Florida	1010 S Westmoreland Dr, Orlando, FL 32805-3853	FL	1973-11	$43,258
Subordinate	American Society Of Heating Refrigerating A-C Engineers, St Louis Chapter Ashrae	P O Box 31368, St Louis, MO 63131	MO	1973-11	$189,474
Subordinate	American Society Of Heating Refreigerating & A-C Engineers, Boston	140 Commonwealth Ave, Chestnut Hill, MA 02467-3800	MA	1973-11	$178,252
Subordinate	American Society Of Heating Refrigerating & A-C Engineers, Illinois	2010 W Potomac Ave Apt C, Chicago, IL 60622-4192	IL	1973-11	$171,492
Subordinate	American Society Of Heating Refrigerating & A-C Engineers, Philadelphia	4 Ramsgate Rd, Cherry Hill, NJ 08003-2236	NJ	1973-11	$154,492
Subordinate	American Society Of Heating Refrigerating & A-C Engineers, Baltimore	2520 Lord Baltimore Dr Ste D, Baltimore, MD 21244-2670	MD	1973-11	$145,521
Subordinate	American Society Of Heating Refrigerating & A-C Engineers, Houston	3615 Parkshire Dr, Pearland, TX 77584-9452	TX	1973-11	$141,128
Subordinate	American Society Of Heating Refrigerating & A-C Engineers, Rocky Mountain	12600 W Colfax Ave Ste A400, Lakewood, CO 80215-3783	CO	1973-11	$137,387
Subordinate	American Society Of Heating Refrigerating & A-C Engineers, New York	45 Broadway Ste 1220, New York, NY 10006-3798	NY	1973-11	$124,988
Subordinate	American Society Of Heating Refrigerating & A-C Engineers, San Diego	13715 Stowe Dr, Poway, CA 92064-6836	CA	1973-11	$124,250
Subordinate	American Society Of Heating Refrigerating & A-C Engineers, National Capital	22340 Dresden St Ste 177, Dulles, VA 20166-9336	VA	1973-11	$122,013
Subordinate	American Society Of Heating Refrigerating & A-C Engineers, Hawaii	851 Fort St Mall Ste 300, Honolulu, HI 96813-4300	HI	1973-11	$101,486
Subordinate	American Society Of Heating Refrigerating & A-C Engineers, Dallas	6029 Campus Cir Dr W, Irving, TX 75063-2767	TX	1973-11	$98,438
Subordinate	American Society Of Heating Refrigerating & A-C Engineers, Kansas City	14400 College Blvd, Lenexa, KS 66215-2063	KS	1973-11	$95,170
Subordinate	American Society Of Heating Refrigerating & A-C Engineers, Long Island	135 Rollstone Ave, West Sayville, NY 11796-1308	NY	1973-11	$84,076
Subordinate	American Society Of Heating Refrigerating & A-C Engineers, Southern California	4113 Huron Ave, Culver City, CA 90232-4018	CA	1973-11	$83,966
Subordinate	American Society Of Heating Refrigeration & A-C Engineers, Central New York	602 Bradford Pkwy, Syracuse, NY 13224-2002	NY	1973-11	$83,236
Subordinate	American Society Of Heating Refrigerating & A-C Engineers, Atlanta	4295 Lansmoore Xing, Suwanee, GA 30024-6968	GA	1973-11	$82,592

Number of affiliated organizations

Alaska	1
Alabama	3
Arkansas	1
Arizona	3
California	9
Colorado	2
Connecticut	1
Delaware	1
Florida	10
Georgia	2
Hawaii	1
Iowa	3
Idaho	1
Illinois	3
Indiana	4
Kansas	2
Kentucky	3
Louisiana	2
Massachusetts	1
Maryland	1
Michigan	3
Minnesota	1
Missouri	2
Mississippi	2

Montana	1
North Carolina	2
Nebraska	2
New Hampshire	1
New Jersey	1
New Mexico	1
Nevada	2
New York	12
Ohio	6
Oklahoma	3
Oregon	1
Pennsylvania	5
Rhode Island	1
South Carolina	4
South Dakota	2
Tennessee	4
Texas	9
Utah	1
Virginia	5
Vermont	1
Washington	3
Wisconsin	5
West Virginia	2