INTERNATIONAL ASSOCIATION OF PLUMBING AND MECHANICAL OFFICIALS
EIN 95-1603192 ONTARIO, CA
- 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.
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IAPMO RESEARCH AND TESTING INC
EIN 95-4507362
-
INTERNATIONAL WATER INITIATIVE FOR SANITATION AND HYGIENE INC
EIN 81-0960493
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.
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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.
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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.
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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.
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David ViolaDAVID 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 DavisGABRIELLA 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 PalkonTHOMAS 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 KoffmanHEATHER 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 HansenDAIN 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 NunezDANIEL 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 ChaneyGP 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 CarrierGERALD 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 HadiJOHN 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 PanelliSTEVEN PANELLI
PRESIDENT
- Total calculated
- $5,000
- From this org
- $5,000
- From related orgs
- $0
- Other
- $0
- Hours/week
- 5
-
Jeremy StettlerJEREMY STETTLER
VICE PRESIDE
- Total calculated
- $4,000
- From this org
- $4,000
- From related orgs
- $0
- Other
- $0
- Hours/week
- 5
-
Keith BonenfantKEITH BONENFANT
DIRECTOR
- Total calculated
- $3,000
- From this org
- $3,000
- From related orgs
- $0
- Other
- $0
- Hours/week
- 5
-
Jeremy DiazJEREMY DIAZ
DIRECTOR
- Total calculated
- $3,000
- From this org
- $3,000
- From related orgs
- $0
- Other
- $0
- Hours/week
- 5
-
Brad ElliottBRAD ELLIOTT
DIRECTOR
- Total calculated
- $3,000
- From this org
- $3,000
- From related orgs
- $0
- Other
- $0
- Hours/week
- 5
-
Steve FernlundSTEVE FERNLUND
DIRECTOR
- Total calculated
- $3,000
- From this org
- $3,000
- From related orgs
- $0
- Other
- $0
- Hours/week
- 5
-
David GansDAVID GANS
IMMED PAST P
- Total calculated
- $3,000
- From this org
- $3,000
- From related orgs
- $0
- Other
- $0
- Hours/week
- 5
-
Rick GarciaRICK GARCIA
DIRECTOR
- Total calculated
- $3,000
- From this org
- $3,000
- From related orgs
- $0
- Other
- $0
- Hours/week
- 5
-
Eric GilbreathERIC GILBREATH
DIRECTOR
- Total calculated
- $3,000
- From this org
- $3,000
- From related orgs
- $0
- Other
- $0
- Hours/week
- 5
-
Carlos Flores IIICARLOS FLORES III
DIRECTOR
- Total calculated
- $3,000
- From this org
- $3,000
- From related orgs
- $0
- Other
- $0
- Hours/week
- 5
-
David LeddaDAVID LEDDA
DIRECTOR
- Total calculated
- $3,000
- From this org
- $3,000
- From related orgs
- $0
- Other
- $0
- Hours/week
- 5
-
Rick MorenoRICK MORENO
DIRECTOR
- Total calculated
- $3,000
- From this org
- $3,000
- From related orgs
- $0
- Other
- $0
- Hours/week
- 5
-
John NielsenJOHN NIELSEN
DIRECTOR
- Total calculated
- $3,000
- From this org
- $3,000
- From related orgs
- $0
- Other
- $0
- Hours/week
- 5
-
Dan RademacherDAN RADEMACHER
IMMED PAST P
- Total calculated
- $3,000
- From this org
- $3,000
- From related orgs
- $0
- Other
- $0
- Hours/week
- 5
-
Barry RamseyBARRY RAMSEY
DIRECTOR
- Total calculated
- $3,000
- From this org
- $3,000
- From related orgs
- $0
- Other
- $0
- Hours/week
- 5
-
Kevin TindallKEVIN 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
-
2022 EVENT SPONSORSHIP
-
2024 SPONSORSHIP FOR LAS VEGAS CONFERENCE
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
-
IAPMO RESEARCH AND TESTING INC
501C 6 · PRODUCT TE · CA · controlled entity
Declared as related by
-
INTERNATIONAL WATER INITIATIVE FOR SANITATION AND HYGIENE INC
On its 2025 return
-
IAPMO RESEARCH AND TESTING INC
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.