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← INTERNATIONAL ASSOCIATION OF PLUMBING AND MECHANICAL OFFICIALS

Form 990 for tax year 2024

Filed by INTERNATIONAL ASSOCIATION OF PLUMBING AND MECHANICAL OFFICIALS.

Totals

Total revenue
$15,044,280
Total expenses
$26,186,619
Contributions and grants received
$8,724
Grants paid
$0
Program service revenue
$13,731,800
Investment income
$891,691
Other revenue
$412,065
Total assets, end of year
$43,847,903
Total liabilities, end of year
$9,089,664
Net assets or fund balances, end of year
$34,758,239
Program services expenses (Part IX)
$0
Management and general expenses
$0
Fundraising expenses
$0
Program service expenses (Part III)
not reported

Program services were 0.0% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

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

    $8,724

  • 2a · Program service revenue: PRODUCT CERTIFICATION

    total $6,807,288 · related or exempt $6,807,288

  • 2b · Program service revenue: SEMINARS & CONFERENCES

    total $2,537,841 · related or exempt $2,537,841

  • 2c · Program service revenue: CODE & INTERPRET SALES

    total $2,241,923 · related or exempt $2,241,923

  • 2d · Program service revenue: PRODUCT TESTING

    total $1,718,582 · related or exempt $1,718,582

  • 2e · Program service revenue: MEMBERSHIP DUES & ASSESSMENTS

    total $426,166 · related or exempt $426,166

  • 3 · Investment income

    total $891,691 · excluded $891,691

  • 5 · Royalties

    total $36,824 · related or exempt $36,824

  • 7a · Gross sales of assets other than inventory

    securities $17,325,270

  • 7b · Less cost or other basis and sales expenses

    securities $17,325,270

  • 11a · Other revenue: MISCELLANEOUS INCOME

    total $224,692 · related or exempt $224,692

  • 11b · Other revenue: MISCELLANEOUS FREIGHT

    total $104,707 · related or exempt $104,707

  • 11c · Other revenue: CONSULTING FEE INCOME

    total $33,946 · related or exempt $33,946

  • 11d · All other revenue

    total $11,896 · related or exempt $3,269 · unrelated business $8,627

  • 11e · Other revenue, total

    $375,241

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $2,974,460

  • 7 · Other salaries and wages

    total $17,923,983

  • 8 · Pension plan contributions

    total $2,267,600

  • 9 · Other employee benefits

    total $3,134,193

  • 10 · Payroll taxes

    total $1,336,087

  • 11b · Fees: legal

    total $264,876

  • 11c · Fees: accounting

    total $134,925

  • 11d · Fees: lobbying

    total $409,906

  • 12 · Advertising and promotion

    total $267,544

  • 13 · Office expenses

    total $236,103

  • 15 · Royalties

    total $234,373

  • 17 · Travel

    total $1,940,715

  • 20 · Interest

    total $36,845

  • 22 · Depreciation, depletion and amortization

    total $1,015,489

  • 23 · Insurance

    total $355,514

  • 24a · Other expenses: OUTSIDE SERVICE

    total $2,003,474

  • 24b · Other expenses: REPAIRS AND MAINTENANCE

    total $1,620,720

  • 24c · Other expenses: CONSULTANTS FEES

    total $1,405,302

  • 24d · Other expenses: PRINTING AND PUBLICATION

    total $996,021

  • 24e · All other expenses

    total -$12,371,511

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $2,781,741 · end of year $2,316,388

  • 2 · Savings and temporary cash investments

    beginning of year $9,441,634 · end of year $14,263,786

  • 4 · Accounts receivable

    beginning of year $1,600,629 · end of year $1,459,481

  • 7 · Other notes and loans receivable

    beginning of year $1,085,273 · end of year $544,151

  • 8 · Inventories for sale or use

    beginning of year $689,068 · end of year $831,475

  • 9 · Prepaid expenses and deferred charges

    beginning of year $1,904,766 · end of year $1,896,887

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

    $23,493,730

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

    $14,344,955

  • 10c · Land, buildings and equipment, net

    beginning of year $9,472,791 · end of year $9,148,775

  • 11 · Investments: publicly traded securities

    beginning of year $10,704,299 · end of year $8,532,299

  • 14 · Intangible assets

    beginning of year $2,761,382 · end of year $2,614,142

  • 15 · Other assets

    beginning of year $1,304,133 · end of year $2,240,519

  • 17 · Accounts payable and accrued expenses

    beginning of year $209,130 · end of year $520,514

  • 19 · Deferred revenue

    beginning of year $3,159,652 · end of year $3,547,645

  • 23 · Secured mortgages and notes payable

    beginning of year $716,660

  • 25 · Other liabilities

    beginning of year $4,557,180 · end of year $5,021,505

  • 27 · Net assets without donor restrictions

    beginning of year $33,103,094 · end of year $34,758,239

Mission and programs · 2024

Mission

TO PROTECT THE PUBLIC'S HEALTH AND SAFETY BY WORKING IN CONCERT WITH GOVERNMENT AND INDUSTRY TO DEVELOP COMPREHENSIVE CODES AND SET PRACTICES FOR PLUMBING, MECHANICAL, SOLAR AND SWIMMING POOL SYSTEMS.

Activities or mission (Part I)

DEVELOPMENT, PREPARATION AND COMPLIANCE OF UNIFORM PLUMBING CODE, UNIFORM MECHANICAL CODE, UNIFORM SOLAR, HYDRONICS, & GEOTHERMAL CODE AND UNIFORM SWIMMING POOL, SPA AND HOT TUB CODE THROUGH SCIENTIFIC RESEARCH, DEBATE, AND ANALYSIS.

  • IAPMO DEVELOPS ITS CODES AND PUBLICATIONS ON A THREE-YEAR CYCLE. THE YEAR 2023 MARKED THE FIRST YEAR OF THE CODE CYCLE TO DEVELOP THE 2027 EDITIONS. THROUGHOUT THE YEAR, SEVERAL COMMITTEE MEETINGS WERE HELD FOR THE PURPOSE OF REVIEWING AND ACTING ON THE CONTENT OF THE CODES AND OTHER SUPPORT DOCUMENTS. COMBINED, THE COMMITTEES INCLUDE 130 MEMBERS WHO TRAVEL ONCE OR TWICE THROUGHOUT THE YEAR. SOME OF THE COMMITTEES TRAVEL UP TO THREE OR FOUR TIMES TO COME TOGETHER AS A GROUP TO DEVELOP THE PUBLICATIONS AND OTHER EDUCATIONAL MATERIALS. MOST OF THE COMMITTEE MEETINGS LAST FROM ONE TO THREE DAYS. THE UNIFORM PLUMBING CODE (UPC), UNIFORM MECHANICAL CODE (UMC), UNIFORM SOLAR, HYDRONICS & GEOTHERMAL CODE (USHGC), AND THE UNIFORM SWIMMING POOL, SPA, AND HOT TUB CODE (USPSH) ARE CODES DESIGNATED AS AMERICAN NATIONAL STANDARDS. THE CODES ARE USED BY EITHER LOCAL JURISDICTIONS OR STATES TO PROTECT THEIR CONSTITUENTS THROUGH SAFE PLUMBING AND HEATING-VENTILATING- AIR CONDITIONING SYSTEMS. IAPMO HAS DEVELOPED THE UPC AND PROTECTED SOCIETY FOR MOST OF ITS 98-YEAR EXISTENCE.

  • TO SUPPORT THE UPC, UMC, UNIFORM SOLAR HYDRONICS & GEOTHERMAL CODE AND UNIFORM SWIMMING POOL, SPA AND HOT TUB CODE, IAPMO SEEKS THE ASSISTANCE OF EXPERTS IN THE APPROPRIATE FIELD TO DEVELOP EDUCATIONAL PUBLICATIONS AND MATERIALS. AS NOTED IN 4(A) ABOVE, THEY MEET FROM ONCE TO FOUR TIMES EACH YEAR TO DEVELOP THE MANUALS, STUDY GUIDES AND EDUCATIONAL MATERIALS. ADDITIONALLY, IAPMO PROVIDES SEMINARS TO EDUCATE THE PERSONNEL INVOLVED IN THE INSTALLATION AND MAINTENANCE OF THE PARTICULAR SYSTEMS. PERSONNEL ARE ALSO TESTED AND, IF SUCCESSFUL, CERTIFIED TO PERFORM THE WORK. IAPMO HELD A VARIETY OF SEMINARS IN 2024 VIRTUALLY AND THROUGHOUT THE UNITED STATES.

  • IAPMO IS A MEMBER-DRIVEN ASSOCIATION WITH APPROXIMATELY 4,800 MEMBERS LOCATED AROUND THE WORLD. THE MEMBERS OF IAPMO RECEIVE BENEFITS INCLUDING DISCOUNTS ON PRODUCTS AND SERVICES, A MEMBERSHIP MAGAZINE, THE ABILITY TO SERVE ON VARIOUS COMMITTEES, AND A VOTE IN THE CODE DEVELOPMENT AND GENERAL BUSINESS MATTERS OF THE ASSOCIATION. IAPMO DISTRIBUTED ISSUES OF ITS MEMBERSHIP MAGAZINE TO THE MEMBERS AS WELL AS OTHER GENERAL BUSINESS NOTICES - ALL IN AN EFFORT TO KEEP THE MEMBERSHIP UP TO DATE ON THE VARIOUS GLOBAL ACTIVITIES OF THE ASSOCIATION. IAPMO ALSO HELD AN ANNUAL CONFERENCE WHERE MEMBERS CAME TOGETHER TO VOTE ON BOARD OF DIRECTORS AND OFFICERS. LASTLY, IAPMO PROVIDED SUPPORT TO THE ACTIVITIES OF APPROXIMATELY 30 ACTIVE CHAPTERS LOCATED THROUGHOUT THE UNITED STATES.

  • PROVIDE EVALUATION SERVICES FOR COMPANY'S BUILDING PRODUCTS AND MATERIALS AND CERTIFY THAT THEY ARE IN COMPLIANCE WITH APPLICABLE CODES AND STANDARDS. PROVIDE TESTING SERVICES FOR PLUMBING AND MECHANICAL MANUFACTURERS TO VERIFY PRODUCT'S COMPLIANCE WITH APPLICABLE CODES AND STANDARDS.

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • David Viola

    CEO

    Total calculated
    $1,228,163
    From this org
    $1,158,592
    From related orgs
    $0
    Other
    $69,571
    Hours/week
    55

    Schedule J breakdown matched by us

    Base
    $841,291
    Bonus
    $187,671
    Other
    $129,630
    Deferred
    $44,850
    Nontaxable benefits
    $25,269
    Filer's total
    $1,228,163

  • Gabriella Davis

    CHIEF ADMINI

    Total calculated
    $614,207
    From this org
    $535,275
    From related orgs
    $0
    Other
    $78,932
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $440,506
    Bonus
    $73,090
    Other
    $21,679
    Deferred
    $44,850
    Nontaxable benefits
    $34,425
    Filer's total
    $614,207

  • Thomas Palkon

    CHIEF TECHNI

    Total calculated
    $605,689
    From this org
    $531,583
    From related orgs
    $0
    Other
    $74,106
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $460,118
    Bonus
    $71,465
    Other
    not reported
    Deferred
    $44,850
    Nontaxable benefits
    $30,373
    Filer's total
    $605,689

  • Heather Koffman

    EVP AND GENE

    Total calculated
    $472,400
    From this org
    $393,468
    From related orgs
    $0
    Other
    $78,932
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $341,548
    Bonus
    $51,920
    Other
    not reported
    Deferred
    $44,850
    Nontaxable benefits
    $35,027
    Filer's total
    $472,400

  • Dain Hansen

    EVP OF GOVER

    Total calculated
    $446,394
    From this org
    $372,359
    From related orgs
    $0
    Other
    $74,035
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $323,843
    Bonus
    $48,516
    Other
    not reported
    Deferred
    $44,850
    Nontaxable benefits
    $29,508
    Filer's total
    $446,394

  • Daniel J Nunez

    EVP OF FIELD

    Total calculated
    $429,624
    From this org
    $372,784
    From related orgs
    $0
    Other
    $56,840
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $312,497
    Bonus
    $48,250
    Other
    $12,037
    Deferred
    $44,850
    Nontaxable benefits
    $12,094
    Filer's total
    $429,624

  • Gp Russ Chaney

    EXECUTIVE AD

    Total calculated
    $416,418
    From this org
    $349,783
    From related orgs
    $0
    Other
    $66,635
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $289,470
    Bonus
    $14,994
    Other
    $45,319
    Deferred
    $42,900
    Nontaxable benefits
    $24,513
    Filer's total
    $416,418

  • Gerald Carrier

    SR. VICE PRE

    Total calculated
    $410,049
    From this org
    $343,045
    From related orgs
    $0
    Other
    $67,004
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $325,545
    Bonus
    $17,500
    Other
    not reported
    Deferred
    $44,791
    Nontaxable benefits
    $22,317
    Filer's total
    $410,049

  • John Hadi

    SR. VP, INFO

    Total calculated
    $401,042
    From this org
    $331,703
    From related orgs
    $0
    Other
    $69,339
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $305,822
    Bonus
    $20,000
    Other
    $5,881
    Deferred
    $43,121
    Nontaxable benefits
    $26,322
    Filer's total
    $401,042

  • Steven Panelli

    PRESIDENT

    Total calculated
    $5,000
    From this org
    $5,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    5

  • Jeremy Stettler

    VICE PRESIDE

    Total calculated
    $4,000
    From this org
    $4,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    5

  • Keith Bonenfant

    DIRECTOR

    Total calculated
    $3,000
    From this org
    $3,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    5

  • Jeremy Diaz

    DIRECTOR

    Total calculated
    $3,000
    From this org
    $3,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    5

  • Brad Elliott

    DIRECTOR

    Total calculated
    $3,000
    From this org
    $3,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    5

  • Steve Fernlund

    DIRECTOR

    Total calculated
    $3,000
    From this org
    $3,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    5

  • David Gans

    IMMED PAST P

    Total calculated
    $3,000
    From this org
    $3,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    5

  • Rick Garcia

    DIRECTOR

    Total calculated
    $3,000
    From this org
    $3,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    5

  • Eric Gilbreath

    DIRECTOR

    Total calculated
    $3,000
    From this org
    $3,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    5

  • Carlos Flores III

    DIRECTOR

    Total calculated
    $3,000
    From this org
    $3,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    5

  • David Ledda

    DIRECTOR

    Total calculated
    $3,000
    From this org
    $3,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    5

  • Rick Moreno

    DIRECTOR

    Total calculated
    $3,000
    From this org
    $3,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    5

  • John Nielsen

    DIRECTOR

    Total calculated
    $3,000
    From this org
    $3,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    5

  • Dan Rademacher

    IMMED PAST P

    Total calculated
    $3,000
    From this org
    $3,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    5

  • Barry Ramsey

    DIRECTOR

    Total calculated
    $3,000
    From this org
    $3,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    5

  • Kevin Tindall

    DIRECTOR

    Total calculated
    $3,000
    From this org
    $3,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    5

  • Brian Hamner

    SECRETARY/TR

    Total calculated
    $3,000
    From this org
    $3,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    5

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

  • 1a · First-class or charter travel
  • 1a · Travel for companions
  • 1b · Written policy on the line-1a expenses
  • 2 · Substantiation required before reimbursing expenses
  • 3 · Independent compensation consultant
  • 3 · Form 990 of other organizations
  • 3 · Written employment contract
  • 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

The filer's explanations (Part III)

SCHEDULE J, PAGE 1, PART I, LINE 1A
IT IS THE ORGANIZATION'S POLICY TO FLY COACH/BUSINESS CLASS. EXCEPTIONS ARE SOMETIMES MADE FOR INTERNATIONAL TRAVEL, HEALTH CONCERNS AND WHEN NO OTHER CLASS OF TRAVEL IS AVAILABLE. THE CEO, SOME BOARD OF DIRECTORS AND SOME SENIOR STAFF DIRECTORS HAVE TRAVELED FIRST CLASS. IN MANY CASES THE COST FOR TRAVEL, INCLUDING FIRST CLASS UPGRADES, IS REIMBURSED TO IAPMO BY THE CLIENTS BEING SERVED. IN OTHER CASES, FIRST CLASS UPGRADES ARE PROVIDED WITHOUT COST AS A RESULT OF AIRLINE UPGRADE POLICIES. THE FIRST CLASS UPGRADES WERE NOT TREATED AS TAXABLE COMPENSATION. IT IS THE ORGANIZATION'S POLICY TO INCLUDE COMPANIONS IN CERTAIN BOARD OF DIRECTORS MEETINGS FOR THE PURPOSE OF MEETING AS THE CONFERENCE PLANNING AND SPECIAL PROJECTS COMMITTEE IN ORDER TO PLAN ACTIVITIES HELD DURING THE IAPMO ANNUAL EDUCATION AND BUSINESS CONFERENCE. THE CEO AND CERTAIN SENIOR STAFF DIRECTORS HAVE HAD COMPANIONS TRAVEL WITH THEM IN ORDER TO ASSIST IN THE CONDUCT OF BUSINESS ACTIVITIES. THE COMPANION TRAVEL WAS TREATED AS TAXABLE COMPENSATION AND 1099S WERE ISSUED TO THE COMPANIONS.

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.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

  • IAPMO EVALUATION SERVICE LLC

    BUILDING P · CA · income $967,800 · assets $1,129,833

    Directly controlled by IAPMO

  • IAPMO VENTURES LLC DBA IAPMO EGS

    PRODUCT TE · CA · income $145,486 · assets $377,030

    Directly controlled by IAPMO

  • QUALITY CONTROL CONSULTANTS LLC

    PRODUCT TE · CA · income $113,213 · assets $233,295

    Directly controlled by IAPMO

  • ARCSA INTERNATIONAL LLC

    RAINWATER · CA · income -$242,162 · assets $13,413

    Directly controlled by IAPMO

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

  • IAPMO OCEANIA

    C CORP · PRODUCT CE · AS · 100% owned · share of income -$885,470 · share of assets $2,859,281

    Directly controlled by IAPMO

  • IAPMO PLUMBING CODES AND STANDARDS

    C CORP · CODE DEVEL · IN · 100% owned · share of income -$523,611 · share of assets $1,288,356

    Directly controlled by IAPMO

  • GUANGZHOU IAPMO LAB

    C CORP · PRODUCT TE · CH · 100% owned · share of income -$444,531 · share of assets $1,369,349

    Directly controlled by IAPMO

Provenance

Return type
form_990
Tax year
2024
Filed
13 November 2025
IRS schema version
2024v5.0
Source object
202543179349306314

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