2025-11-13T12:52:07-05:00 2024-12-31 330098722 MILLER GIANGRANDE LLP 145 S STATE COLLEGE BLVD STE 160 BREA CA 928215824 990 2024-01-01 954507362 IAPMO RESEARCH AND TESTING INC IAPM 9094724100 4755 E PHILADELPHIA STREET ONTARIO CA 917612816 DAVID VIOLA CEO 9094724100 2025-11-13 true true APRIL A SHANEBECK P01242984 7144942200 2025-11-13 2024 2025-03-06 01:10:19Z X DAVID VIOLA 4755 E PHILADELPHIA STREET ONTARIO CA 917612816 67384490 false X WWW.IAPMO.ORG X 1995 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. 5 5 0 0 0 58014311 66714592 157222 389489 6959 280409 58178492 67384490 0 0 16237352 18437559 0 0 24904703 29125131 41142055 47562690 17036437 19821800 19242887 24833599 16958186 17902079 2284701 6931520 X 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. false false 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. false false false false false false false false false true false false false true true false true false true true false false false false false false false false true false false false false false false false false false false true true false false true X 61 0 0 false true ID false false false false false false X 5 5 false false false false true true false true false false false true true true true true true true true false CA X X PARIYADA BUNYASAI 9094724100 4755 E PHILADELPHIA STREET ONTARIO CA 917612816 X KEN WIJAYA EVP-R&T LAB 45.00 X 0 517273 71736 JIN LUO EVP-LAB RECO 45.00 X 0 476356 79726 OHANNES DEMBEKJIAN EVP-CONT COM 45.00 X 0 450256 71924 SHIRLEY DEWI SVP-QUALITY 45.00 X 0 277327 70438 ANISH DESAI VP-PRODUCT C 45.00 X 0 271847 69816 XUEFENG HUANG LAB DIRECTOR 45.00 X 0 236175 65238 CHRISTINE DONDA SVP-WATER SY 45.00 X 0 215540 58929 OSCAR ZANONI VP-CERTIFICA 45.00 X 0 229626 31847 JEREMY DIAZ DIRECTOR 5.00 X 0 0 0 JOHN NIELSEN DIRECTOR 5.00 X 0 0 0 STEVE PANELLI CHAIRMAN 5.00 X X 0 0 0 DAN RADEMACHER DIRECTOR 5.00 X 0 0 0 JEREMY STETTLER VICE CHAIRMA 5.00 X X 0 0 0 BRIAN HAMNER SECRETARY/EX 5.00 X 0 0 0 DAVID VIOLA CEO 5.00 X 0 0 0 2674400 519654 false true false SEKIM ENTERPRISES INC 2814 BROOKS STREET 336 MISSOULA MT 59801 ISO AUDITOR 337744 SI-MIN WU RM 503504 BLDG C FANQUIN NANSANHUAN EAST RD 27 BEIJING FENGTAI DISTRICT CH CERTIFICTN INSP 319906 RANGEL UNIVERSAL ISO CERTIFICATION 4540 GROTHAM LANE MARTINEZ CA 94553 ISO AUDITOR 318185 VELOCITY GLOBAL 3858 WALNUT STREET STE 107 DENVER CO 80205 OUTSOURCED EMPL 300682 BOSCONIAN INTERNATIONAL 20516 ROMAR LANE SANTA CLARITA CA 91350 ISO AUDITOR 257575 9 RESEARCH LISTINGS 541900 29211898 29211898 COMPLIANCE INSP - LISTING 541900 10340701 10340701 CERTIFICATIONS & EXAMS 541380 10140914 10140914 PRODUCT TESTING 541900 9074123 9074123 ISO REGISTRATION 541900 6370549 6370549 1576407 1576407 66714592 389489 389489 MISCELLANEOUS INCOME 541900 280409 280409 280409 67384490 66714592 669898 13130827 1580433 2840545 885754 11849 1424 2400 113980 1772403 364781 345070 ALLOCATED MANAGEMENT FEE 13503334 OUTSIDE SERVICE 9227280 OFFICE RENT 1107268 SUPPLIES 592468 2082874 47562690 0 0 0 2560261 2804925 8209472 9259220 65306 991546 28438 27008 270795 247145 5475529 3583547 1798802 1891982 6125494 9451353 184319 160420 19242887 24833599 76203 287511 13950702 14937060 2931281 2677508 16958186 17902079 X 2284701 6931520 2284701 6931520 19242887 24833599 X 19821800 -15174981 X false true X true false 1642593 1021378 621215 3110731 1896668 1214063 722205 665501 56704 1891982 CUSTOMER DEPOSITS 1849478 ACCRUED EXPENSES AND PAYABLES 745409 ACCRUED VACATION PAYABLE 42273 LEASE LIABILITY 40348 2677508 X SCHEDULE D, PAGE 3, PART X UNCERTAIN TAX POSITIONS THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, THE ASSOCIATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE ASSOCIATION AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAX INCOME (UBTI). THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR THE YEAR ENDED DECEMBER 31, 2024. SHOULD ANY PENALTIES AND INTEREST BE INCURRED, THE ASSOCIATION'S POLICY WOULD BE TO RECOGNIZE THEM AS GENERAL AND ADMINISTRATIVE EXPENSES. GENERALLY THE ASSOCIATION'S TAX RETURNS REMAIN OPEN FOR THREE YEARS FOR FEDERAL INCOME TAX EXAMINATION AND FOUR YEARS FOR STATE INCOME EXAMINATION. false EAST ASIA AND THE PACIFIC (INDONESIA) 1 9 PROGRAM SERVICES PRODUCT TESTING 1354808 NORTH AMERICA (MEXICO) 1 2 PROGRAM SERVICES PRODUCT TESTING 248696 2 11 2 11 1603504 1603504 true false true false false false SCHEDULE F, PAGE 1, PART I, LINE 3 EAST ASIA AND THE PACIFIC (INDONESIA) 1,354,808 0 NORTH AMERICA (MEXICO) 248,696 0 X true true X X X X X false false false KEN WIJAYA EVP-R&T LAB 426218 60319 30736 44850 26886 589009 JIN LUO EVP-LAB RECOGNITION 405066 55686 15604 44850 34876 556082 OHANNES DEMBEKJIAN EVP-CONT COMPLIANCE 398343 12928 38985 44850 27074 522180 SHIRLEY DEWI SVP-QUALITY ASSURAN 246834 21000 9493 36053 34385 347765 ANISH DESAI VP-PRODUCT CERTIFICA 243421 20000 8426 35340 34476 341663 XUEFENG HUANG LAB DIRECTOR 209575 10479 16121 30702 34536 301413 CHRISTINE DONDA SVP-WATER SYSTEMS 193040 22500 28275 30654 274469 OSCAR ZANONI VP-CERTIFICATION PRO 204406 25220 29101 2746 261473 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 CLIENTS BEING SERVED. THE FIRST CLASS UPGRADES WERE NOT TREATED AS TAXABLE COMPENSATION. FORM 990, PAGE 2, PART III, LINE 4D OTHER REVENUE COMES FROM ISO REGISTRATION, LABORATORY RECOGNITION, STANDARDS, CONSULTING INCOME, AND WITNESS/FIELD TESTING. FORM 990, PART V, LINE 4B INDONESIA, MEXICO FORM 990, PAGE 6, PART VI, LINE 6 THE ORGANIZATION HAS ONE MEMBER, INTERNATIONAL ASSOCIATION OF PLUMBING AND MECHANICAL OFFICIALS. FORM 990, PAGE 6, PART VI, LINE 7A THE ORGANIZATION'S MEMBER APPOINTS DIRECTORS TO SERVE ON THE BOARD. FORM 990, PAGE 6, PART VI, LINE 8B THERE IS NO COMMITTEE WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PAGE 6, PART VI, LINE 11B THE COMPLETED FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS BEFORE THEIR FALL BOARD MEETING. IT IS REVIEWED IN DETAIL WITH STAFF AT SUCH MEETING. MINUTES OF THE MEETING ARE KEPT. FORM 990, PAGE 6, PART VI, LINE 12C ALL BOARD MEMBERS REVIEW AND SIGN THE CODE OF ETHICS ANNUALLY. ALL EMPLOYEES REVIEW AND SIGN THE CONFLICT OF INTEREST POLICY ANNUALLY. THE CEO REVIEWS THE SIGNED FORMS TO ENSURE COMPLIANCE. FORM 990, PAGE 6, PART VI, LINE 15A AN INDEPENDENT FIRM WAS HIRED IN 2021 TO PERFORM ANOTHER COMPETITIVE ASSESSMENT OF WAGES OF APPROXIMATELY 70 STAFF POSITIONS AT VARIOUS LEVELS, INCLUDING KEY STAFF. FORM 990, PAGE 6, PART VI, LINE 15B AN INDEPENDENT FIRM WAS HIRED IN 2021 TO PERFORM ANOTHER COMPETITIVE ASSESSMENT OF WAGES OF APPROXIMATELY 70 STAFF POSITIONS AT VARIOUS LEVELS, INCLUDING KEY STAFF. KEY EMPLOYEES REPORTED ON FORM 990, SCH J CONSIST OF THOSE EMPLOYEES THAT RECEIVED IN EXCESS OF 150,000 OF REPORTABLE COMPENSATION DURING 2024 AND MEET THE RESPONSIBILITY TEST. FORM 990, PAGE 6, PART VI, LINE 19 NO DOCUMENTS, EXCEPT TAX RETURN, AVAILABLE TO THE PUBLIC. FORM 990, PART XI SECTION A, LINE 1A - OFFICERS, DIRECTORS, TRUSTEES THE ORGANIZATION'S OFFICERS AND BOARD MEMBERS WERE APPOINTED ON NOVEMBER 15, 2024. ALL PAYROLL IS PAID BY THE RELATED TAX-EXEMPT ORGANIZATION, INTERNATIONAL ASSOCIATION OF PLUMBING AND MECHNICAL OFFICIALS. THE SALARIES INCLUDED HERE ARE FOR EMPLOYEES WORKING EXCLUSIVELY FOR IAPMO RESEARCH & TESTING, INC., IAPMO TESTING AND SERVICES, LLC AND ASSE INTERNATIONAL CHAPTER OF IAPMO. FORM 990, PART XI, LINE 9 NET CONTRIBUTIONS TO RELATED TAX-EXEMPT ORGANIZATI -15,174,981 IAPMO TESTING & SERVICES LLC 4755 E PHILADELPHIA STREET ONTARIO CA 91761 954745221 PRODUCT TE CA -2183590 3680791 IAPMO RESE IAPMO RESEARCH AND TESTING INC ASSE INTERNATIONAL CHAPTER OF IAPMO 18927 HICKORY DRIVE SUITE 220 MOKENA IL 60448 461579594 QUALIFICAT CA 1081032 13997278 IAPMO RESE IAPMO RESEARCH AND TESTING INC INT'L ASSN OF PLUMBING & MECH OFFIC 4755 E PHILADELPHIA STREET ONTARIO CA 917612816 951603192 SELLS CODE CA 501C6 N/A false PT IAPMO GROUP INDONESIA JI KAPUK TIMUR BLOCK F2311AA LIPP BEKASI JAWA BARAT ID 17530 PRODUCT TE ID IAPMO C CORP -148395 1072371 1.00000 false IAPMO MEXICO BLVD PROFESOR HUMBERTO RAMOS LOZANO APODACA NL MX 66607 PRODUCT TE MX IAPMO C CORP -131361 289648 1.00000 false false true false false false false false false false false false false false false false true false false false INT'L ASSN OF PLUMBING & MECH OFFIC B 15174981 CASH INT'L ASSN OF PLUMBING & MECH OFFIC P 13715854 FORMULA PT IAPMO GROUP INDONESIA B 415796 CASH IAPMO MEXICO B 157835 CASH SCHEDULE R SCHEDULE R, PART V, TRANSACTIONS WITH RELATED ORGANIZATIONS MANAGEMENT, MARKETING AND FACILITY EXPENSES ARE SHARED BY INTERNATIONAL ASSOCIATION OF PLUMBING AND MECHANICAL OFFICIALS (IAPMO) AND IAPMO RESEARCH & TESTING, INC. (R&T) EXPENSES ARE PAID BY IAPMO. PERCENTAGES HAVE BEEN DEVELOPED TO ALLOCATE AND CHARGE R&T FOR THEIR SHARE OF SUCH EXPENSES. R&T MAKES CONTRIBUTIONS TO IAPMO DURING THE YEAR THAT INCLUDE REIMBURSEMENT OF THE ALLOCATED EXPENSES.