Sass, Moore & Associates, also known as SMA-HVAC, is a privately owned company headquartered in the US, established in 1976 and employing approximately 30 individuals. The company reported $3.3M in revenue as of 2023. Functioning as an HVAC manufacturer's representative firm, it focuses on commercial HVAC equipment and service, selling to owners, general contractors, and mechanical contractors within the tri-state Philadelphia area.