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INTERNATIONAL ASSOCIATION OF PLUMBING AND MECHANICAL OFFICIALS

EIN 95-1603192 ONTARIO, CA

Browse the largest nonprofits in California

Revenue 2024
$15,044,280
Expenses 2024
$26,186,619

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

As filed

Subsection
06
Classification
1000
Street
4755 E PHILADELPHIA ST

These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).

Other organizations at this address

2 other organizations in the IRS Business Master File list the same street address. matched by us

We match the street line and ZIP code as the IRS gives them, ignoring case and outer spaces and nothing else, so "AVE" and "AVENUE" count as different streets and this list can miss some. A shared address can mean related organizations or a shared office, but it can also be a registered agent, a mail drop or a service provider holding mail for unrelated clients. It is not, by itself, evidence that two organizations are connected.

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.

Officers and directors · 2024

As listed in Part VII of the 2024 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

  • 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

The first 25 listed. 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. Earlier years are each on their own filing page.

Filings

  • 2024
    Revenue
    $15,044,280
    Expenses
    $26,186,619
    Contributions
    $8,724
    Grants paid
    $0
  • 2023
    Revenue
    $13,519,128
    Expenses
    $24,648,028
    Contributions
    $261,491
    Grants paid
    $0
  • 2022
    Revenue
    $13,471,209
    Expenses
    $23,222,965
    Contributions
    $306,253
    Grants paid
    $0

The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.

Other returns filed

  • 2021 · 990

    Revenue
    $15,379,959
    Expenses
    $23,972,898
    Assets (EOY)
    $40,847,771
  • 2020 · 990

    Revenue
    $8,914,345
    Expenses
    $22,555,078
    Assets (EOY)
    $33,606,202
  • 2019 · 990

    Revenue
    $11,163,889
    Expenses
    $22,589,789
    Assets (EOY)
    $30,656,060
  • 2018 · 990

    Revenue
    $9,205,179
    Expenses
    $20,701,116
    Assets (EOY)
    $29,290,525
  • 2017 · 990

    Revenue
    $8,848,760
    Expenses
    $19,023,351
    Assets (EOY)
    $28,298,899
  • 2016 · 990

    Revenue
    $8,710,192
    Expenses
    $19,357,928
    Assets (EOY)
    $25,662,443
  • 2015 · 990

    Revenue
    $6,487,869
    Expenses
    $18,188,835
    Assets (EOY)
    $23,492,525
  • 2014 · 990

    Revenue
    $5,841,512
    Expenses
    $18,123,239
    Assets (EOY)
    $22,627,775
  • 2013 · 990

    Revenue
    $5,875,102
    Expenses
    $16,466,231
    Assets (EOY)
    $21,207,853
  • 2012 · 990

    Revenue
    not reported
    Expenses
    $15,200,200
    Assets (EOY)
    $20,758,828

Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all. Showing the 10 most recent; the API carries the rest.

Grants made

No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.

Grants received

Related organizations

From Schedule R Part II, where a filer lists the tax-exempt organizations it is related to by control. It does not record shared board members or money.

Declared on its 2024 return

Taxable family

From Schedule R Parts I, III and IV: entities that legally are the filer, and taxable partnerships, corporations and trusts it is related to. These record ownership and control, not shared board members or money.

Disregarded entities on its 2024 return

  • IAPMO EVALUATION SERVICE LLC

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

  • IAPMO VENTURES LLC DBA IAPMO EGS

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

  • QUALITY CONTROL CONSULTANTS LLC

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

  • ARCSA INTERNATIONAL LLC

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

Related corporations and trusts on its 2024 return

  • IAPMO OCEANIA

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

  • IAPMO PLUMBING CODES AND STANDARDS

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

  • GUANGZHOU IAPMO LAB

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

Other IRS files

Auto-Revocation List

Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.

Publication 78

Not present in the most recent drop.

These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.

What this page reflects

The registration facts above come from the IRS Business Master File published 13 October 2026 and read 1 November 2026, for every organization at once. Returns through tax year 2024, the newest we have parsed for this organization.