Skip to content
Nonprofiteer
← AMERICAN SOCIETY OF PLUMBING ENGINEERS

Form 990 for tax year 2023

Filed by AMERICAN SOCIETY OF PLUMBING ENGINEERS.

Totals

Total revenue
$2,661,362
Total expenses
$2,588,771
Contributions and grants received
$662,800
Grants paid
$0
Program service revenue
$1,937,924
Investment income
$9,105
Other revenue
$51,533
Total assets, end of year
$4,476,042
Total liabilities, end of year
$1,180,630
Net assets or fund balances, end of year
$3,295,412
Program services expenses (Part IX)
not reported
Management and general expenses
not reported
Fundraising expenses
not reported
Program service expenses (Part III)
not reported

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1f · All other contributions, gifts and grants

    $662,800

  • 2a · Program service revenue: MEMBERSHIP DUES

    total $1,107,470 · related or exempt $1,107,470

  • 2b · Program service revenue: CERTIFICATION

    total $410,043 · related or exempt $410,043

  • 2c · Program service revenue: EXPOSITION

    total $144,591 · related or exempt $144,591

  • 2d · Program service revenue: EDUCATION

    total $133,670 · related or exempt $133,670

  • 2e · Program service revenue: MAGAZINE & PUBLISHING

    total $89,000 · unrelated business $89,000

  • 2f · All other program service revenue

    total $53,150 · related or exempt $53,150

  • 3 · Investment income

    total $9,105 · excluded $9,105

  • 5 · Royalties

    total $10,969 · excluded $10,969

  • 10a · Gross sales of inventory

    $73,956

  • 10b · Cost of goods sold

    $43,691

  • 10c · Net income from sales of inventory

    total $30,265 · related or exempt $30,265

  • 11a · Other revenue: MISCELLANEOUS REVENUE

    total $10,299 · related or exempt $10,299

  • 11e · Other revenue, total

    $10,299

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $253,573

  • 7 · Other salaries and wages

    total $633,654

  • 9 · Other employee benefits

    total $137,102

  • 10 · Payroll taxes

    total $66,966

  • 11b · Fees: legal

    total $81,881

  • 11c · Fees: accounting

    total $56,091

  • 11g · Fees: other

    total $1,650

  • 13 · Office expenses

    total $327,567

  • 14 · Information technology

    total $128,403

  • 16 · Occupancy

    total $168,274

  • 17 · Travel

    total $182,138

  • 19 · Conferences, conventions and meetings

    total $65,406

  • 22 · Depreciation, depletion and amortization

    total $4,564

  • 23 · Insurance

    total $24,918

  • 24a · Other expenses: TECHNICAL SYMPOSIUM EXP

    total $332,460

  • 24b · Other expenses: EDUCATION

    total $54,134

  • 24c · Other expenses: DIRECT PROGRAM EXPENSES

    total $42,240

  • 24d · Other expenses: BAD DEBT

    total $27,750

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,587,655 · end of year $2,944,999

  • 2 · Savings and temporary cash investments

    beginning of year $2,675,555 · end of year $1,251,207

  • 4 · Accounts receivable

    beginning of year $118,550 · end of year $117,200

  • 8 · Inventories for sale or use

    beginning of year $7,963 · end of year $7,963

  • 9 · Prepaid expenses and deferred charges

    beginning of year $86,191 · end of year $113,655

  • 10a · Land, buildings and equipment: cost or other basis

    $184,637

  • 10b · Land, buildings and equipment: accumulated depreciation

    $159,821

  • 10c · Land, buildings and equipment, net

    beginning of year $7,636 · end of year $24,816

  • 14 · Intangible assets

    beginning of year $49,175

  • 15 · Other assets

    beginning of year $1,106,676 · end of year $16,202

  • 17 · Accounts payable and accrued expenses

    beginning of year $201,664 · end of year $271,374

  • 19 · Deferred revenue

    beginning of year $1,340,602 · end of year $867,082

  • 25 · Other liabilities

    beginning of year $1,171,758 · end of year $42,174

  • 27 · Net assets without donor restrictions

    beginning of year $2,791,276 · end of year $3,157,186

  • 28 · Net assets with donor restrictions

    beginning of year $134,101 · end of year $138,226

Mission and programs · 2023

Mission

TO PROMOTE THE INTEREST OF PLUMBING ENGINEERING THROUGH THE DEVELOPMENT AND EXPANSION OF THEIR PROFESSIONAL AND TECHNICAL EXPERTISE TO THE BETTERMENT OF THE PLUMBING ENGINEERING PROFESSION, AND FOR THE RESOLUTION OF PROBLEMS AFFECTING THE PROFESSION AND PRACTICE OF PLUMBING ENGINEERS.

Activities or mission (Part I)

TO IMPROVE THE PROFESSION OF PLUMBING ENGINEERING AND THEREBY BENEFIT THE GENERAL PUBLIC.

  • ASPE WRITES ARTICLES FOR PE MAGAZINE TO UPDATE MEMBERS & NONMEMBERS ON CHANGES IN THE FIELD OF PLUMBING ENGINEERING AND ACTIVITIES OF ASPE. PE MAGAZINE CIRCULATION IS APPOXIMATELY 16,000 AND IS AVAILABLE FREE OF CHARGE TO ANYONE WHO SUBSCRIBES.

  • CONVENTION AND TECHNOLOGY SYMPOSIUM- BRINGS TOGETHER MEMBERS AND NONMEMBERS TO EDUCATE THEM ABOUT DEVELOPMENTS IN THE FIELD OF PLUMBING ENGINEERING.

  • MEMBERSHIP SERVICES- MEMBERS RECEIVE A COPY OF PED HANDBOOKS AND OTHER EDUCATIONAL MATERIALS IN PRINTED FORM OR THOUGH THE WEBSITE. THERE AREAPPROXIMATELY 5,800 MEMBERS.

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Carol Johnson

    PRESIDENT

    Total calculated
    $0
    Hours/week
    8 + 3 related

  • Billy Smith

    EXECUTIVE DIRECTOR/CEO & SECRETARY

    Total calculated
    $260,280
    From this org
    $234,000
    From related orgs
    $0
    Other
    $26,280
    Hours/week
    50 + 10 related

    Schedule J breakdown matched by us

    Base
    $219,000
    Bonus
    $15,000
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $26,280
    Filer's total
    $260,280

  • Blair Minyard

    TREASURER

    Total calculated
    $0
    Hours/week
    8 + 3 related

  • Vincent Falkowski

    DIRECTOR

    Total calculated
    $0
    Hours/week
    8 + 3 related

  • Jim Zebrowksi

    DIRECTOR

    Total calculated
    $0
    Hours/week
    8 + 3 related

  • Brianne N Hall

    DIRECTOR

    Total calculated
    $0
    Hours/week
    8 + 3 related

  • Jason Sa McDonald

    DIRECTOR

    Total calculated
    $0
    Hours/week
    8 + 3 related

  • Thomas P Sharp

    DIRECTOR

    Total calculated
    $0
    Hours/week
    8 + 3 related

  • Donald Keith

    DIRECTOR

    Total calculated
    $0
    Hours/week
    8 + 3 related

  • Steve J Kormanik

    DIRECTOR

    Total calculated
    $0
    Hours/week
    8 + 3 related

  • Curtis A Ray Jr

    DIRECTOR

    Total calculated
    $0
    Hours/week
    8 + 3 related

  • Duane D Lease

    DIRECTOR

    Total calculated
    $0
    Hours/week
    8 + 3 related

  • Bryan Hutton

    DIRECTOR

    Total calculated
    $0
    Hours/week
    8 + 3 related

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Provenance

Return type
form_990
Tax year
2023
Filed
15 May 2025
IRS schema version
2023v6.0
Source object
202541359349302764

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

The source document this was parsed from is served over the API, which is where bulk and document access live.