2024-04-23T16:48:09-04:00 2023-07-31 521373858 DELEON & STANG CPAS AND ADVISORS 150 S EAST ST STE 103 FREDERICK MD 217016175 990 2022-08-01 363092175 AIR CONDITIONING CONTRACTORS OF AMERICA EDUCATIONAL INSTITUTE AIRC 7035754477 1520 BELLE VIEW BLVD 5220 ALEXANDRIA VA 22307 BARTON C JAMES PRESIDENT & CEO 7035754477 2024-03-15 true BARTON C JAMES XXX-XX-XXXX false CLINT LEHMAN CPA P00840525 3012507400 2024-03-21 2022 2023-04-26 12:10:37Z X BARTON C JAMES 1520 BELLE VIEW BLVD 5220 ALEXANDRIA VA 22307 1175598 false X WWW.ACCA.ORG/INSIDE/INSTITUTE.PHP X 1980 IL TO PROMOTE THE DEVELOPMENT OF AIR CONDITIONING SERVICES 6 6 0 6 0 0 0 0 956736 966388 956736 966388 0 0 0 0 0 97868 103715 97868 103715 858868 862673 21999409 22876819 23799 38536 21975610 22838283 X TO EDUCATE THE PUBLIC, INCLUDING INDUSTRY MEMBERS, IN THE PRINCIPLES OF AIR CONDITIONING, THE USES OF AIR CONDITIONING EQUIPMENT, AND THE SCIENCES, METHODS AND PRACTICES ANCILLARY TO THE AIR CONDITIONING INDUSTRY. ALSO TO DEVELOP, PRODUCE AND CONDUCT CERTIFICATION, EDUCATION AND TRAINING PROGRAMS AND MATERIALS CONCERNING AIR CONDITIONING, AIR CONDITIONING EQUIPMENT, AND RELATED SCIENCES, METHODS AND PRACTICES. false false 22311 RESEARCH AND DEVELOPMENT - CONDUCTS RESEARCH INTO AND PROVIDES INFORMATION ON TOPICS OF INTEREST TO THE HVAC CONTRACTING COMMUNITY, PARTICULARLY RELATED TO ENERGY EFFICIENCY, INDOR AIR QUALIY AND BUILDING OPTIMIZATION. SEMINARS AND EVENTS - TO PROMOTE THE DEVELOPMENT OF AIR CONDITIONING SERVICES AND TO PROVIDE NECESSARY TRAINING ON ASPECTS OF THE HEATING, VENTILATING, AIR CONDITIONING AND REFRIGERATION INDUSTRY. MARKETING PRODUCTS AND PUBLICATIONS - TO PROMOTE A SERIES OF PRODUCTS WHICH INCLUDE PUBLICATIONS, VIDEO TAPES, AND MANUALS FOR THE EDUCATION OF MEMBERS OF THE HEATING AND AIR CONDITIONING INDUSTRY. 22311 true false false false false false false false false false false false false true false true false true false false false false false false false false false false false true false false false false false false false false false false false false false true false false false true 3 0 true 0 false false false false false false false false X 6 6 false false false false false false false true true false false false true true true true true false false false VA X THE ORGANIZATION 7035754477 1330 BRADDOCK PLACE SUITE 350 ALEXANDRIA VA 22314 BARTON C JAMES PRESIDENT & 2.00 38.00 X 0 335653 44175 TIMOTHY P CROPP BOARD MEMBER 1.00 X X 0 0 0 MARTIN O HOOVER SR. VICE CHA 1.00 X X 0 0 0 EDWARD B MCFARLANE SR. VICE CHA 1.00 X X 0 0 0 STEPHEN PAPE CHAIR 1.00 X X 0 0 0 JOSEPH KEITH PATON IMMED. PAST 1.00 X X 0 0 0 BRAIN A STACK SECRETARY/TR 1.00 X X 0 0 0 335653 44175 false true false 32295 32295 1143303 209210 934093 934093 966388 934093 32295 15301 15301 40673 40673 BANK FEES 25430 25430 ROYALTIES 22311 22311 103715 22311 81404 0 1368420 1192278 60350 95962 168857 181496 51199 1051198 20350583 20355885 21999409 22876819 23799 38536 23799 38536 X 21975610 22838283 21975610 22838283 21999409 22876819 X 862673 X false true X true false X 1255004 1097941 1122269 1185843 1143303 5804360 1255004 1097941 1122269 1185843 1143303 5804360 5804360 41916 58142 79368 46287 32295 258008 41916 58142 79368 46287 32295 258008 12632 28665 41297 1309552 1184748 1201637 1232130 1175598 6103665 0.95100 0.93820 0.04000 0.06000 X PART III, LINE 12 OTHER INCOMCE 41,297 DUE FROM ACCA 20355885 20355885 X 1175598 209210 209210 966388 966388 312925 209210 209210 103715 103715 SCHEDULE D, PAGE 3, PART X THE ASSOCIATION COMPLIES WITH FASB ASC 740-10 AND ACCOUNTING STANDARDS UPDATE (ASU) 2009-06. MANAGEMENT EVALUATED THE ASSOCIATIONS TAX POSITIONS AND CONCLUDED THAT THE ASSOCIATION HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE CONSOLIDATED FINANCIAL STATEMENTS AS OF JULY 31, 2023 AND 2022. SCHEDULE D, PAGE 4, PART XI, LINE 2D COGS REPORTED ON LINE 10B 209,210 SCHEDULE D, PAGE 4, PART XII, LINE 2D COGS REPORTED ON LINE 10B 209,210 false false false false false false false false false BARTON C JAMES PRESIDENT & CEO 295653 40000 34003 10172 379828 FORM 990 - ORGANIZATION'S MISSION TO EDUCATE THE PUBLIC, INCLUDING INDUSTRY MEMBERS, IN THE PRINCIPLES OF AIR CONDITIONING, THE USES OF AIR CONDITIONING EQUIPMENT, AND THE SCIENCES, METHODS AND PRACTICES ANCILLARY TO THE AIR CONDITIONING INDUSTRY. ALSO TO DEVELOP, PRODUCE AND CONDUCT CERTIFICATION, EDUCATION AND TRAINING PROGRAMS AND MATERIALS CONCERNING AIR CONDITIONING, AIR CONDITIONING EQUIPMENT, AND RELATED SCIENCES, METHODS AND PRACTICES. FORM 990, PAGE 6, PART VI, LINE 11B THOROUGH REVIEW IN ASSEMBLY PROCESS BY THE CONTROLLER, FOLLOWED BY THE SAME PROCESS BY THE CEO AND BOARD MEMBERS, DONE SEPARATELY AND INDEPENDENTLY, BEFORE IT IS FILED TO THE IRS. FORM 990, PAGE 6, PART VI, LINE 12C AIR CONDITIONING CONTRACTORS OF AMERICA AND AIR CONDITIONING CONTRACTORS OF AMERICA EDUCATIONAL INSTITUTE BOARD OF DIRECTORS CONFLICT OF INTEREST POLICY AND DISCLOSURE FORM IS ANNUALLY GIVEN TO THE BOARD OF DIRECTORS FOR THEIR REVIEW ACKNOWLEDGMENT. CONFLICT OF INTEREST POLICY 1. BOARD MEMBERS HAVE A FIDUCIARY DUTY TO CONDUCT THEMSELVES WITHOUT CONFLICT TO THE INTERESTS OF ACCA AND ACCAEI. IN THEIR CAPACITY AS BOARD MEMBERS, THEY MUST SUBORDINATE PERSONAL, INDIVIDUAL BUSINESS, THIRD-PARTY, AND OTHER INTERESTS TO THE WELFARE AND BEST INTERESTS OF ACCA AND ACCA EI. 2. A CONFLICT OF INTEREST IS A TRANSACTION OR RELATIONSHIP WHICH PRESENTS OR MAY PRESENT A CONFLICT BETWEEN A BOARD MEMBER'S OBLIGATIONS TO ACCA AND ACCA EI AND THE BOARD MEMBER'S PERSONAL, BUSINESS OR OTHER INTERESTS. 3. ALL CONFLICTS OF INTEREST ARE NOT NECESSARILY PROHIBITED OR HARMFUL TO ACCA AND ACCA EI. HOWEVER, FULL DISCLOSURE OF ALL ACTUAL AND POTENTIAL CONFLICTS, AND A DETERMINATION BY THE DISINTERESTED BOARD (OR ACCA EXECUTIVE COMMITTEE) MEMBERS WITH THE INTERESTED BOARD MEMBER(S) RECUSED FROM PARTICIPATING IN DEBATES AND VOTING ON THE MATTER ARE REQUIRED. 4. ALL ACTUAL AND POTENTIAL CONFLICTS OF INTERESTS SHALL BE DISCLOSED BY BOARD MEMBERS TO THE ACCA, ACCA EI OR ACCA EXECUTIVE COMMITTEE THROUGH THE ANNUAL DISCLOSURE FORM AND/OR WHENEVER A CONFLICT ARISES. THE DISINTERESTED MEMBERS OF THE ACCA, ACCA EI OR ACCA EXECUTIVE COMMITTEE SHALL MAKE A DETERMINATION AS TO WHETHER A CONFLICT EXISTS AND WHAT SUBSEQUENT ACTION IS APPROPRIATE (IF ANY). THE ACCA, ACCA EI OR ACCA EXECUTIVE COMMITTEE SHALL INFORM THE BOARDS OF SUCH DETERMINATION AND ACTION. THE BOARDS SHALL RETAIN THE RIGHT TO MODIFY OR REVERSE SUCH DETERMINATION AND ACTION, AND SHALL RETAIN THE ULTIMATE ENFORCEMENT AUTHORITY WITH RESPECT TO THE INTERPRETATION AND APPLICATION OF THIS POLICY. 5. ON AN ANNUAL BASIS, ALL BOARD MEMBERS SHALL BE PROVIDED WITH A COPY OF THIS POLICY AND REQUIRED TO COMPLETE AND SIGN THE ACKNOWLEDGMENT AND DISCLOSURE FORM BELOW. ALL COMPLETED FORMS SHALL BE PROVIDED TO AND REVIEWED BY THE ACCA, ACCA EI OR ACCA EXECUTIVE COMMITTEE, AS WELL AS ALL OTHER CONFLICT INFORMATION PROVIDED BY BOARD MEMBERS. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST FOR THE SAME PERIOD AS SET FORTH IN SECTION 6104(D). FORM 990, PART XI, LINE 9 COGS REPORTED ON LINE 10B 209,210 COGS REPORTED ON LINE 10B -209,210 AIR CONDITIONING CONTRACTORS OF AMERICA 1520 BELLE VIEW BLVD 5220 ALEXANDRIA VA 22307 362662548 TRAINING IL C6 N/A false false false false false false false false false false false false false false true true true false false false