Form 990 for tax year 2023
Filed by IAPMO RESEARCH AND TESTING INC.
Totals
- Total revenue
- $58,178,492
- Total expenses
- $41,142,055
- Contributions and grants received
- $0
- Grants paid
- $0
- Program service revenue
- $58,014,311
- Investment income
- $157,222
- Other revenue
- $6,959
- Total assets, end of year
- $19,242,887
- Total liabilities, end of year
- $16,958,186
- Net assets or fund balances, end of year
- $2,284,701
- 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.
-
2a · Program service revenue: RESEARCH LISTINGS
total $26,906,456 · related or exempt $26,906,456
-
2b · Program service revenue: COMPLIANCE INSP - LISTING
total $10,041,554 · related or exempt $10,041,554
-
2c · Program service revenue: CERTIFICATIONS & EXAMS
total $8,219,358 · related or exempt $8,219,358
-
2d · Program service revenue: PRODUCT TESTING
total $7,614,828 · related or exempt $7,614,828
-
2e · Program service revenue: ISO REGISTRATION
total $3,719,725 · related or exempt $3,719,725
-
2f · All other program service revenue
total $1,512,390 · related or exempt $1,512,390
-
3 · Investment income
total $157,222 · excluded $157,222
-
11a · Other revenue: MISCELLANEOUS INCOME
total $6,578 · excluded $6,578
-
11b · Other revenue: FOREIGN CURRENCY TRANSLATION
total $381 · excluded $381
-
11e · Other revenue, total
$6,959
Functional expenses
Part IX, the statement of functional expenses.
-
7 · Other salaries and wages
total $11,775,083
-
8 · Pension plan contributions
total $1,437,847
-
9 · Other employee benefits
total $2,219,528
-
10 · Payroll taxes
total $804,894
-
11b · Fees: legal
total $82,394
-
11g · Fees: other
total $699
-
12 · Advertising and promotion
total $8,985
-
13 · Office expenses
total $113,931
-
17 · Travel
total $1,267,918
-
22 · Depreciation, depletion and amortization
total $326,728
-
23 · Insurance
total $341,689
-
24a · Other expenses: ALLOCATED MANAGEMENT FEE
total $12,134,703
-
24b · Other expenses: OUTSIDE SERVICE
total $7,273,900
-
24c · Other expenses: OFFICE RENT
total $1,006,612
-
24d · Other expenses: SUPPLIES
total $516,027
-
24e · All other expenses
total $1,831,117
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $539,919 · end of year $2,560,261
-
2 · Savings and temporary cash investments
beginning of year $751,139
-
4 · Accounts receivable
beginning of year $7,875,259 · end of year $8,209,472
-
7 · Other notes and loans receivable
beginning of year $60,546 · end of year $65,306
-
8 · Inventories for sale or use
beginning of year $35,159 · end of year $28,438
-
9 · Prepaid expenses and deferred charges
beginning of year $303,413 · end of year $270,795
-
10a · Land, buildings and equipment: cost or other basis
$5,108,758
-
10b · Land, buildings and equipment: accumulated depreciation
$3,309,956
-
10c · Land, buildings and equipment, net
beginning of year $1,483,843 · end of year $1,798,802
-
11 · Investments: publicly traded securities
beginning of year $4,566,879 · end of year $6,125,494
-
15 · Other assets
beginning of year $207,288 · end of year $184,319
-
17 · Accounts payable and accrued expenses
beginning of year $512,473 · end of year $76,203
-
19 · Deferred revenue
beginning of year $13,076,523 · end of year $13,950,702
-
25 · Other liabilities
beginning of year $2,337,387 · end of year $2,931,281
-
27 · Net assets without donor restrictions
beginning of year -$102,938 · end of year $2,284,701
Mission and programs · 2023
Mission
TO PROTECT THE PUBLIC'S HEALTH AND SAFETY BY WORKING IN CONCERT WITH GOVERNMENT AND INDUSTRY TO IMPLEMENT COMPREHENSIVE PLUMBING AND MECHANICAL SYSTEMS AROUND THE WORLD.
Activities or mission (Part I)
PERFORMING INDEPENDENT TESTING, RESEARCH, AND TECHNICAL SERVICES IN THE PLUMBING AND MECHANICAL INDUSTRIES, AS WELL AS PROVIDING CONSULTATION, TRAINING, QUALITY ASSURANCE, FAILURE ANALYSIS, AND WITNESS/FIELD TESTING SERVICES.
-
PROVIDE PRODUCT TESTING FOR PLUMBING AND MECHANICAL PRODUCTS MANUFACTURED IN ACCORDANCE WITH ACCEPTABLE STANDARDS TO PRODUCERS OF PLUMBING AND MECHANICAL PRODUCTS SOLD IN NORTH AMERICA.
-
PROVIDE LISTING SERVICES FOR PLUMBING AND MECHANICAL PRODUCTS MANUFACTURED IN ACCORDANCE WITH ACCEPTABLE STANDARDS TO PRODUCERS OF PLUMBING AND MECHANICAL PRODUCTS SOLD IN NORTH AMERICA.
-
PROVIDE LISTING COMPLIANCE INSPECTIONS FOR PLUMBING AND MECHANICAL PRODUCTS MANUFACTURED IN ACCORDANCE WITH ACCEPTABLE STANDARDS TO PRODUCERS OF PLUMBING AND MECHANICAL PRODUCTS SOLD IN NORTH AMERICA.
-
OTHER REVENUE COMES FROM ISO REGISTRATION, LABORATORY RECOGNITION, STANDARDS, CONSULTING INCOME, AND WITNESS/FIELD TESTING.
As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.
Listed in Part VII
-
Ken WijayaKEN WIJAYA
EVP-R&T LAB
- Total calculated
- $600,080
- From this org
- $0
- From related orgs
- $534,754
- Other
- $65,326
- Hours/week
- 45
Schedule J breakdown matched by us
- Base
- not reported + $411,805 related
- Bonus
- not reported + $63,556 related
- Other
- not reported + $59,393 related
- Deferred
- not reported + $42,900 related
- Nontaxable benefits
- not reported + $23,085 related
- Filer's total
- not reported + $600,080 related
-
Jin LuoJIN LUO
EVP-LAB RECO
- Total calculated
- $534,351
- From this org
- $0
- From related orgs
- $462,285
- Other
- $72,066
- Hours/week
- 45
Schedule J breakdown matched by us
- Base
- not reported + $391,990 related
- Bonus
- not reported + $55,219 related
- Other
- not reported + $15,076 related
- Deferred
- not reported + $42,900 related
- Nontaxable benefits
- not reported + $29,937 related
- Filer's total
- not reported + $534,351 related
-
Ohannes DembekjianOHANNES DEMBEKJIAN
EVP-CONT COM
- Total calculated
- $514,886
- From this org
- $0
- From related orgs
- $449,560
- Other
- $65,326
- Hours/week
- 45
Schedule J breakdown matched by us
- Base
- not reported + $385,691 related
- Bonus
- not reported + $54,452 related
- Other
- not reported + $9,417 related
- Deferred
- not reported + $42,900 related
- Nontaxable benefits
- not reported + $23,252 related
- Filer's total
- not reported + $514,886 related
-
Anish DesaiANISH DESAI
VP-PRODUCT C
- Total calculated
- $324,368
- From this org
- $0
- From related orgs
- $260,898
- Other
- $63,470
- Hours/week
- 45
Schedule J breakdown matched by us
- Base
- not reported + $232,939 related
- Bonus
- not reported + $19,000 related
- Other
- not reported + $8,959 related
- Deferred
- not reported + $33,917 related
- Nontaxable benefits
- not reported + $29,553 related
- Filer's total
- not reported + $324,368 related
-
Shirley DewiSHIRLEY DEWI
SVP-QUALITY
- Total calculated
- $322,935
- From this org
- $0
- From related orgs
- $259,747
- Other
- $63,188
- Hours/week
- 45
Schedule J breakdown matched by us
- Base
- not reported + $236,205 related
- Bonus
- not reported + $19,000 related
- Other
- not reported + $4,542 related
- Deferred
- not reported + $33,722 related
- Nontaxable benefits
- not reported + $29,466 related
- Filer's total
- not reported + $322,935 related
-
Oscar ZanoniOSCAR ZANONI
VP-CERTIFICA
- Total calculated
- $294,283
- From this org
- $0
- From related orgs
- $258,185
- Other
- $36,098
- Hours/week
- 45
Schedule J breakdown matched by us
- Base
- not reported + $196,544 related
- Bonus
- not reported + $23,845 related
- Other
- not reported + $37,796 related
- Deferred
- not reported + $32,814 related
- Nontaxable benefits
- not reported + $3,284 related
- Filer's total
- not reported + $294,283 related
-
Xuefeng HuangXUEFENG HUANG
LAB DIRECTOR
- Total calculated
- $289,478
- From this org
- $0
- From related orgs
- $230,048
- Other
- $59,430
- Hours/week
- 45
Schedule J breakdown matched by us
- Base
- not reported + $200,550 related
- Bonus
- not reported + $15,036 related
- Other
- not reported + $14,462 related
- Deferred
- not reported + $29,819 related
- Nontaxable benefits
- not reported + $29,611 related
- Filer's total
- not reported + $289,478 related
-
Donna EstradaDONNA ESTRADA
SVP-LAB SERV
- Total calculated
- $253,479
- From this org
- $0
- From related orgs
- $218,611
- Other
- $34,868
- Hours/week
- 45
Schedule J breakdown matched by us
- Base
- not reported + $171,000 related
- Bonus
- not reported + $9,000 related
- Other
- not reported + $38,611 related
- Deferred
- not reported + $28,419 related
- Nontaxable benefits
- not reported + $6,449 related
- Filer's total
- not reported + $253,479 related
-
Jeremy DiazJEREMY DIAZ
DIRECTOR
- Total calculated
- $0
- Hours/week
- 5
-
John NielsenJOHN NIELSEN
DIRECTOR
- Total calculated
- $0
- Hours/week
- 5
-
Steve PanelliSTEVE PANELLI
CHAIRMAN
- Total calculated
- $0
- Hours/week
- 5
-
Jason ShankJASON SHANK
DIRECTOR
- Total calculated
- $0
- Hours/week
- 5
-
Jeremy StettlerJEREMY STETTLER
VICE CHAIRMA
- Total calculated
- $0
- Hours/week
- 5
-
Brian HamnerBRIAN HAMNER
SECRETARY/EX
- Total calculated
- $0
- Hours/week
- 5
-
David ViolaDAVID VIOLA
CEO
- Total calculated
- $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
- 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, WHEN NO OTHER CLASS OF TRAVEL IS AVAILABLE AND WHEN REIMBURSED TO IAPMO R&T BY THE CLIENTS BEING SERVED. THE FIRST CLASS UPGRADES WERE NOT TREATED AS TAXABLE COMPENSATION.
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.
-
INT'L ASSN OF PLUMBING & MECH OFFIC
501C6 · SELLS CODE · CA
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 TESTING & SERVICES LLC
PRODUCT TE · CA · income -$2,226,136 · assets $2,684,786
Directly controlled by IAPMO RESE IAPMO RESEARCH AND TESTING INC
-
ASSE INTERNATIONAL CHAPTER OF IAPMO
QUALIFICAT · CA · income $1,009,569 · assets $10,243,676
Directly controlled by IAPMO RESE IAPMO RESEARCH AND TESTING INC
Related corporations and trusts
Part IV: related organizations taxable as a corporation or trust.
-
PT IAPMO GROUP INDONESIA
C CORP · PRODUCT TE · ID · 100% owned · share of income -$358,959 · share of assets $839,437
Directly controlled by IAPMO
-
IAPMO MEXICO
C CORP · PRODUCT TE · MX · 100% owned · share of income -$384,401 · share of assets $287,622
Directly controlled by IAPMO
Provenance
- Return type
- form_990
- Tax year
- 2023
- Filed
- 15 November 2024
- IRS schema version
- 2023v5.0
- Source object
- 202403209349323965
Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.
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