INTERNATIONAL ASSOCIATION OF PLUMBING AND MECHANICAL OFFICIALS: Form 990, tax year 2010
View the entire original 990 at ProPublica ↗
- Organization
- INTERNATIONAL ASSOCIATION OF PLUMBING AND MECHANICAL OFFICIALS (EIN 95-1603192)
- Tax period
- 2010-01-01 to 2010-12-31
- Filed
- 2011-12-09
- IRS object ID
- 201123439349300112
- Schema version
- 2010v3.2
- Note
- A later return for the same period supersedes this one.
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2011-12-09T11:41:40-08:00 | Timestamp |
| Tax Period End Date | 2010-12-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Miller Giangrande LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 915 W Imperial Hwy Ste 110 | AddressLine1 |
| City | Brea | City |
| State | CA | State |
| ZIP Code | 928213815 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2010-01-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 951603192 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | International Association of Plumbing | BusinessNameLine1 |
| Business Name Line2 | and Mechanical Officials | BusinessNameLine2 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | INTE | NameControl |
| Phone | 9094724100 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4755 E Philadelphia Street | AddressLine1 |
| City | Ontario | City |
| State | CA | State |
| ZIP Code | 91761 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | GP Russ Chaney | Name |
| Title | CEO | Title |
| Date Signed | 2011-12-09 | DateSigned |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Robert C Muirhead | Name |
| Phone | 7144942200 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2010 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Change | X | AddressChange |
| Amended Return | X | AmendedReturn |
| Gross Receipts | 4762374 | GrossReceipts |
| Group Return For Affiliates | false | GroupReturnForAffiliates |
| All Affiliates Included | false | AllAffiliatesIncluded |
| Organization501c | X | Organization501c |
| Web Site | www.iapmo.org | WebSite |
| Type Of Organization Association | X | TypeOfOrganizationAssociation |
| Year Formation | 1948 | YearFormation |
| Activity Or Mission Description | Development, preparation and compliance of Uniform Plumbing Code, Uniform Mechanical Code, Uniform Solar Energy Code and Uniform Swimming Pool, Spa and Hot Tub Code through scientific research, debate, and analysis. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 15 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 15 | NbrIndependentVotingMembers |
| Total Nbr Employees | 145 | TotalNbrEmployees |
| Total Nbr Volunteers | 130 | TotalNbrVolunteers |
| Total Gross UBI | 32604 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | -7836 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Current Year | 0 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 2513984 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 3633869 | ProgramServiceRevenueCY |
| Investment Income Prior Year | -4460 | InvestmentIncomePriorYear |
| Investment Income Current Year | 12645 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 1079909 | OtherRevenuePriorYear |
| Other Revenue Current Year | 1112047 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 3589433 | TotalRevenuePriorYear |
| Total Revenue Current Year | 4758561 | TotalRevenueCurrentYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 8307669 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 9526823 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 807846 | OtherExpensePriorYear |
| Other Expenses Current Year | 2353352 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 9115515 | TotalExpensesPriorYear |
| Total Expenses Current Year | 11880175 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -5526082 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -7121614 | RevenuesLessExpensesCY |
| Total Assets BOY | 17587351 | TotalAssetsBOY |
| Total Assets EOY | 22434080 | TotalAssetsEOY |
| Total Liabilities BOY | 7723599 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 9809788 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 9863752 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 12624292 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | To protect the public's health and safety by working in concert with government and industry to implement comprehensive plumbing, mechanical, solar and swimming pool systems around the world. | MissionDescription |
| Significant New Program Services | false | SignificantNewProgramServices |
| Significant Change | false | SignificantChange |
| Description | IAPMO develops its codes and publications on a three-year cycle. The year 2010 marked the second year of the code cycle to develop the 2012 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) and Uniform Mechanical Code (UMC) are the only codes of their kind 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 85-year existence. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | To support the UPC, UMC, Uniform Solar Energy 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 approximately 249 seminars in 2010 throughout the United States. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | IAPMO is a member-driven association with approximately 4,000 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. In 2010, IAPMO distributed six 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 its Annual Education and Business Conference in San Diego, California where members came together to vote on code matters, board of directors and officers. Lastly, IAPMO provided support to the activities of the 60 chapters located throughout the United States. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Described In501 C3 | false | DescribedIn501C3 |
| Schedule B Required | false | ScheduleBRequired |
| Political Activities | true | PoliticalActivities |
| Lobbying Activities | false | LobbyingActivities |
| Subject To Proxy Tax | true | SubjectToProxyTax |
| Donor Advised Funds | false | DonorAdvisedFunds |
| Conservation Easements | false | ConservationEasements |
| Collections Of Art | false | CollectionsOfArt |
| Credit Counseling | false | CreditCounseling |
| Term Or Permanent Endowments | false | TermOrPermanentEndowments |
| Report Land Bldg Equip | true | ReportLandBldgEquip |
| Report Invest Oth Securities | false | ReportInvestOthSecurities |
| Report Prog Rel Invest | false | ReportProgRelInvest |
| Report Other Assets | false | ReportOtherAssets |
| Report Other Liabilities | true | ReportOtherLiabilities |
| Report Fin48 Footnote | false | ReportFin48Footnote |
| Independent Audit Financial Stmt | false | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | true | ConsolidatedAuditFinancialStmt |
| School | false | School |
| Foreign Office | true | ForeignOffice |
| Foreign Activities | true | ForeignActivities |
| More Than5000 K To Organizations | false | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividuals |
| Professional Fundraising | false | ProfessionalFundraising |
| Fundraising Activities | false | FundraisingActivities |
| Gaming | false | Gaming |
| Hospital | false | Hospital |
| Grants To Organizations | false | GrantsToOrganizations |
| Grants To Individuals | false | GrantsToIndividuals |
| Schedule J Required | true | ScheduleJRequired |
| Tax Exempt Bonds | false | TaxExemptBonds |
| Invest Tax Exempt Bonds | false | InvestTaxExemptBonds |
| Escrow Account | false | EscrowAccount |
| On Behalf Of Issuer | false | OnBehalfOfIssuer |
| Excess Benefit Transaction | false | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | false | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | false | LoanToOfficerOrDQP |
| Grant To Related Person | false | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | false | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | false | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | false | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | false | DeductibleNonCashContributions |
| Deductible Contributions Of Art | false | DeductibleContributionsOfArt |
| Terminated | false | Terminated |
| Partial Liquidation | false | PartialLiquidation |
| Disregarded Entity | true | DisregardedEntity |
| Related Entity | true | RelatedEntity |
| Related Org Controlled Entity | true | RelatedOrgControlledEntity |
| Transaction Related Entity | true | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | false | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | false | ActivitiesConductedPartnership |
| Schedule O Required | true | ScheduleORequired |
| Number Forms Transmitted With1096 | 86 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | false | ComplianceWithBackupWitholding |
| Number Of Employees | 145 | NumberOfEmployees |
| Employment Tax Returns Filed | true | EmploymentTaxReturnsFiled |
| Unrelated Business Income | true | UnrelatedBusinessIncome |
| Form990-T Filed | true | Form990-TFiled |
| Foreign Financial Account | true | ForeignFinancialAccount |
| Name Of Foreign Country | OC | NameOfForeignCountry |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTrans |
| Taxable Party Notification | false | TaxablePartyNotification |
| Form8886 T Filed | false | Form8886TFiled |
| Non Deductible Contributions | false | NonDeductibleContributions |
| Non Deductible Disclosure | false | NonDeductibleDisclosure |
| Excess Business Holdings | false | ExcessBusinessHoldings |
| Taxable Distributions | false | TaxableDistributions |
| Distribution To Donor | false | DistributionToDonor |
| Filed Lieu1041 | false | FiledLieu1041 |
| Licensed More Than One State | false | LicensedMoreThanOneState |
| Indoor Tanning Services | false | IndoorTanningServices |
| Form720 Filed | false | Form720Filed |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 15 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 15 | NumberIndependentVotingMembers |
| Family Or Business Relationship | false | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | false | DelegationOfManagementDuties |
| Changes To Organizing Docs | false | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuse |
| Members Or Stockholders | true | MembersOrStockholders |
| Election Of Board Members | true | ElectionOfBoardMembers |
| Decisions Subject To Approval | false | DecisionsSubjectToApproval |
| Minutes Of Governing Body | true | MinutesOfGoverningBody |
| Minutes Of Committees | false | MinutesOfCommittees |
| Officer Mailing Address | false | OfficerMailingAddress |
| Local Chapters | true | LocalChapters |
| Policies Reference Chapters | true | PoliciesReferenceChapters |
| Form990 Provided To Governing Body | true | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | true | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | true | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | true | RegularMonitoringEnforcement |
| Whistleblower Policy | true | WhistleblowerPolicy |
| Document Retention Policy | true | DocumentRetentionPolicy |
| Compensation Process CEO | true | CompensationProcessCEO |
| Compensation Process Other | true | CompensationProcessOther |
| Investment In Joint Venture | false | InvestmentInJointVenture |
| Written Policy Or Procedure | false | WrittenPolicyOrProcedure |
| States Where Copy Of Return Is Filed | CA | StatesWhereCopyOfReturnIsFiled |
| Other Website | X | OtherWebsite |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | Cesar Monzon | NamePerson |
| Telephone Number | 9094724100 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4755 E Philadelphia Street | AddressLine1 |
| City | Ontario | City |
| State | CA | State |
| ZIP Code | 917612816 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (34 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | Highest Compensated EmployeeHighestCompensatedEmployee | OfficerOfficer | Key EmployeeKeyEmployee |
|---|---|---|---|---|---|---|---|---|
| William N Erickson | ||||||||
| Director | 5.00 | X | 1500 | 0 | 0 | |||
| Tina Rice | ||||||||
| Dir Travel Events | 45.00 | 111267 | 0 | 24251 | X | |||
| Thomas Gugino | ||||||||
| Director | 5.00 | X | 1500 | 0 | 0 | |||
| Stuart Asay | ||||||||
| Dir Backflow Prev | 45.00 | 144119 | 0 | 37916 | X | |||
| Steve Nastruz | ||||||||
| Director | 5.00 | X | 1500 | 0 | 0 | |||
| Ronald Rice | ||||||||
| Treasurer | 5.00 | X | 1500 | 0 | 0 | X | ||
| Robert Riestenberg | ||||||||
| Director | 5.00 | X | 1500 | 0 | 0 | |||
| Robert R Siemsen | ||||||||
| Past President | 5.00 | X | 1500 | 0 | 0 | |||
| Rick Coffman | ||||||||
| Director | 5.00 | X | 1500 | 0 | 0 | |||
| Peter Demarco | ||||||||
| Director Special Programs | 45.00 | 194540 | 0 | 48433 | X | |||
| Neil Bogatz | ||||||||
| General Counsel | 55.00 | 444557 | 0 | 63979 | X | |||
| Mitchell Morris | ||||||||
| Director of Info Technology | 45.00 | 164000 | 0 | 21717 | X | |||
| Michael Durfee | ||||||||
| Director | 5.00 | X | 1500 | 0 | 0 | |||
| Lynne Simnick | ||||||||
| Director Code Development | 45.00 | 169269 | 0 | 39584 | X | |||
| Laura Curtis | ||||||||
| Busin Unit Admin | 45.00 | 112322 | 0 | 25820 | X | |||
| Kathleen Mihelich | ||||||||
| Dir Program Dvlpmt | 45.00 | 128365 | 0 | 30802 | X | |||
| Gary Hile | ||||||||
| Vice President | 5.00 | X | 1500 | 0 | 0 | X | ||
| Gary Hamilton | ||||||||
| Director | 5.00 | X | 0 | 0 | 0 | |||
| Gabriella Davis | ||||||||
| Sr Director Worldwide Operations | 55.00 | 246292 | 0 | 41426 | X | |||
| GP Russ Chaney | ||||||||
| CEO | 55.00 | 634054 | 0 | 68333 | X | X | ||
| GF Jed Scheuermann | ||||||||
| Director | 5.00 | X | 1500 | 0 | 0 | |||
| Ed Avila | ||||||||
| Director | 5.00 | X | 1500 | 0 | 0 | |||
| Dwight Perkins | ||||||||
| Director of Field Operations | 45.00 | 157540 | 0 | 34398 | X | |||
| Duane Huisken | ||||||||
| Director Marketing/Communication | 45.00 | 192500 | 0 | 38913 | X | |||
| David Viola | ||||||||
| Dir Special Service | 45.00 | 167190 | 0 | 44898 | X | |||
| David Straub | ||||||||
| Director | 5.00 | X | 1500 | 0 | 0 | |||
| Daniel J Nunez | ||||||||
| Director | 5.00 | X | 1500 | 0 | 0 | |||
| Dan Daniels | ||||||||
| President | 5.00 | X | 1500 | 0 | 0 | X | ||
| Dain Hansen | ||||||||
| Dir Govt Relations | 45.00 | 116114 | 0 | 18054 | X | |||
| Cesar Monzon | ||||||||
| Director of Finance | 45.00 | 241930 | 0 | 47127 | X | |||
| Bruce Pfeiffer | ||||||||
| Secretary | 5.00 | X | 1500 | 0 | 0 | X | ||
| Amir Zamanian | ||||||||
| Director IAPMO Eval Svc | 45.00 | 171350 | 0 | 24640 | X | |||
| Allen Inlow | ||||||||
| Sr Director Business/Product Devel | 55.00 | 330684 | 0 | 60090 | X | |||
| Alfred Ortega | ||||||||
| Director | 5.00 | X | 1500 | 0 | 0 | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 3750093 | TotalReportableCompFromOrg |
| Total Other Compensation | 670381 | TotalOtherCompensation |
| Number Individuals GT100 K | 19 | NumberIndividualsGT100K |
| Formers Listed | false | FormersListed |
| Total Comp GT150 K | true | TotalCompGT150K |
| Compensation From Other Sources | false | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (3 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| William Gary Wyatt DBA Wyatt Video | |||||
| PO Box 2008 | Running Springs | CA | 92382 | Video Services | 142135 |
| Loeb & Loeb LLP | |||||
| 10100 Santa Monica Blvd Ste 2200 | Los Angeles | CA | 90067 | Legal Services | 136105 |
| FSC Holdings DBA Hanleywood LLC | |||||
| One Thomas Circle NW Ste 600 | Baltimore | MD | 212755324 | Marketing Services | 105183 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 3 | NumberOfContractorsGT100K |
| Total Contributions | 0 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (5 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| Seminar Fees | 541900 | 540674 | 540674 |
| Membership Dues & Assessments | 541900 | 276046 | 276046 |
| Filing Category Fees | 541900 | 156031 | 156031 |
| Code & Interpret Sales | 541900 | 2644393 | 2644393 |
| Certifications & Exams | 541900 | 16725 | 16725 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 3633869 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 16458 | TotalRevenueColumn |
| Exclusion | $16,458 | ExclusionAmount |
Income From Invest Bond Proceeds IncomeFromInvestBondProceeds
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Royalties Revenue RoyaltiesRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | 3813 | Other |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | -3813 | Other |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -3813 | TotalRevenueColumn |
| Related Or Exempt Function Income | -3813 | RelatedOrExemptFunctionIncome |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Income From Gaming NetIncomeFromGaming
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Income Or Loss NetIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Other Revenue Misc OtherRevenueMisc (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| Miscellaneous Income | 541900 | 181730 | 181730 |
| Conference Revenue | 541900 | 202083 | 202083 |
| Building Product Cert | 541900 | 534563 | 534563 |
Miscellaneous Revenue MiscellaneousRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 193671 | TotalRevenueColumn |
| Related Or Exempt Function Income | 161067 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 32604 | UnrelatedBusinessRevenue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 1112047 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 4758561 | TotalRevenueColumn |
| Related Or Exempt Function Income | 4709499 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 32604 | UnrelatedBusinessRevenue |
| Exclusion | $16,458 | ExclusionAmount |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Foreign Grants ForeignGrants
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Benefits To Members BenefitsToMembers
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3671444 | Total |
Comp Disqual Persons CompDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4267320 | Total |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 404838 | Total |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 715291 | Total |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 467930 | Total |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 292727 | Total |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 62206 | Total |
Fees For Services Lobbying FeesForServicesLobbying
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 83370 | Total |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 290135 | Total |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 135015 | Total |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Royalties Royalties
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 182437 | Total |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1683526 | Total |
Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 415284 | Total |
Payments To Affiliates PaymentsToAffiliates
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 658164 | Total |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 81520 | Total |
Other Expenses OtherExpenses (5 entries)
| DescriptionDescription | TotalTotal |
|---|---|
| Trade Shows and Promotions | 530973 |
| Repairs and Maintenance | 450470 |
| Printing and Publications | 1119915 |
| Outside Services | 838435 |
| Consultants Fees | 332628 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | -4803453 | Total |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 11880175 | Total |
| Program Services | 0 | ProgramServices |
| Management And General | 0 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3889003 | BOY |
| EOY | 2529036 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 893636 | BOY |
| EOY | 3566654 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 472736 | BOY |
| EOY | 596549 | EOY |
Receivables From Officers Etc ReceivablesFromOfficersEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Receivables From Disqual Persons ReceivablesFromDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Other Notes Loans Receivable Net OtherNotesLoansReceivableNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 54216 | BOY |
| EOY | 74622 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 458700 | BOY |
| EOY | 291154 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 407266 | BOY |
| EOY | 446220 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 17539503 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 2635874 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 11212130 | BOY |
| EOY | 14903629 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Investments Program Related InvestmentsProgramRelated
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Intangible Assets IntangibleAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 199664 | BOY |
| EOY | 26216 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 17587351 | BOY |
| EOY | 22434080 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 13593 | BOY |
| EOY | 43430 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 240953 | BOY |
| EOY | 323751 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5658014 | BOY |
| EOY | 7675402 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1811039 | BOY |
| EOY | 1767205 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7723599 | BOY |
| EOY | 9809788 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 9863752 | BOY |
| EOY | 12624292 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 9863752 | BOY |
| EOY | 12624292 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 17587351 | BOY |
| EOY | 22434080 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | -7121614 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 9882154 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | false | AccountantCompileOrReview |
| FS Audited | true | FSAudited |
| Audit Committee | true | AuditCommittee |
| Financial Statement Consolidated | X | FinancialStatementConsolidated |
| Federal Grant Audit Required | false | FederalGrantAuditRequired |
| Federal Grant Audit Performed | false | FederalGrantAuditPerformed |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Political Expenditures | 60500 | PoliticalExpenditures |
| Amt Expended For527 Activities | 60500 | AmtExpendedFor527Activities |
| Total Exmpt Function Expenditures | 60500 | TotalExmptFunctionExpenditures |
| Form1120 Pol Filed | true | Form1120PolFiled |
Sec527 Pol Orgs Sec527PolOrgs (5 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | Amt Pd From Internal FundsAmtPdFromInternalFunds |
|---|---|---|---|---|
| Friends of Jack Russell | ||||
| PO Box 153 | Piney Point | MD | 20674 | 250 |
| Friends of Bill Mattingly | ||||
| PO Box 175 | Chaptico | MD | 20621 | 250 |
| Corroon for Governor | ||||
| 770 E So Temple Ste 100 | Salt Lake City | UT | 84102 | 10000 |
| Brown for Governor | ||||
| 291 3rd Street | Oakland | CA | 94607 | 25900 |
| California Democratic Party | ||||
| 1005 12th Street Ste H | Sacramento | CA | 95814 | 24100 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantially All Dues Nondeduct | true | SubstantiallyAllDuesNondeduct |
| Only In House Lobbying | false | OnlyInHouseLobbying |
| Agree To Carryover Prior Year | false | AgreeToCarryoverPriorYear |
Schedule D IRS990ScheduleD
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1808894 | OtherCostOrOtherBasis |
| Book Value | 1808894 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 13389521 | OtherCostOrOtherBasis |
| Depreciation | 1470625 | Depreciation |
| Book Value | 11918896 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 484839 | OtherCostOrOtherBasis |
| Depreciation | 336416 | Depreciation |
| Book Value | 148423 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1856249 | OtherCostOrOtherBasis |
| Depreciation | 828833 | Depreciation |
| Book Value | 1027416 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 14903629 | TotalOfBookValueLandBuildings |
Other Liabilities OtherLiabilities (7 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| Sales Tax Payable | $3,984 |
| Income Tax Payable | $6,614 |
| Customer Deposits | $5,580 |
| Capital Lease Obligation | $44,425 |
| Accrued Vacations Payable | $1,466,834 |
| Accrued Expenses and Payables | $212,399 |
| 401(k) and Pension Payable | $27,369 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 1767205 | TotalOfAmounts |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Part XI, Line 8 | Identifier |
| Return Reference | Part XI, Line 8: Other Changes in Net Assets or Fund Balances | ReturnReference |
| Explanation | Net contributions from related tax-exempt organizations $9882154 | Explanation |
Schedule F IRS990ScheduleF
Accts Actvs Out US Table AcctsActvsOutUSTable (3 entries)
| RegionRegion | Number Of OfficesNumberOfOffices | Number Of EmployeesNumberOfEmployees | Type Of Activities ConductedTypeOfActivitiesConducted | Specific Services ProvidedSpecificServicesProvided | Total ExpendituresTotalExpenditures |
|---|---|---|---|---|---|
| East Asia and the Pacific (China) | 1 | 9 | Program Services | Product Testing | 766967 |
| East Asia and the Pacific (Australia) | 1 | 6 | Program Services | Product Certification | 1213925 |
| South Asia (India) | 2 | 6 | Program Services | Code Development and Promotion | 683329 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Number Of Offices | 4 | SubtotalNumberOfOffices |
| Subtotal Number Of Employees | 21 | SubtotalNumberOfEmployees |
| Total Number Of Offices | 4 | TotalNumberOfOffices |
| Total Number Of Employees | 21 | TotalNumberOfEmployees |
| Subtotal Amount Spent | 2664221 | SubtotalAmountSpent |
| Total Amount Spent | 2664221 | TotalAmountSpent |
| No Recipient Over5 K | X | NoRecipientOver5K |
| Transfer To Foreign Corp | true | TransferToForeignCorp |
| Interest In Foreign Trust | false | InterestInForeignTrust |
| Own Foreign Corp | true | OwnForeignCorp |
| Passive Foreign Invest Co | false | PassiveForeignInvestCo |
| Foreign Partnership | false | ForeignPartnership |
| Boycott Countries | false | BoycottCountries |
Form990 Schedule F Part V Form990ScheduleFPartV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Additional Supplemental Information | Identifier |
| Explanation | Australia - Provides expert and efficient assistance to manufacturers and importers seeking GasMark, WaterMark and OceanaMark certifications.China - Provide testing services for plumbing and mechanical manufacturers to verify their compliance with applicable codes and standards.India - Formed a partnership agreement with the Indian Plumbing Association (IPA) and the Indian Institute of Plumbing (IIP) to provide plumbing training and education throughout India. The agreement identifies three distinct target markets: existing and emerging Engineers; Plumbing Contractors, Construction Managers/Supervisors; Plumbing Systems Installers and Repairers. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| First Class Or Charter Travel | X | FirstClassOrCharterTravel |
| Travel For Companions | X | TravelForCompanions |
| Written Policy Re T And E Expenses | true | WrittenPolicyReTAndEExpenses |
| Substantiation Required | true | SubstantiationRequired |
| Independent Consultant | X | IndependentConsultant |
| Form990 Of Other Organizations | X | Form990OfOtherOrganizations |
| Written Employment Contract | X | WrittenEmploymentContract |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | false | SeverancePayment |
| Supplemental Nonqual Retire Plan | false | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | false | EquityBasedCompArrangement |
Form990 Schedule J Part II Form990ScheduleJPartII (14 entries)
| Base Compensation Filing OrgBaseCompensationFilingOrg | Bonus Filing OrgBonusFilingOrg | Deferred Comp Filing OrgDeferredCompFilingOrg | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg | Total Compensation Filing OrgTotalCompensationFilingOrg | Other Compensation Filing OrgOtherCompensationFilingOrg |
|---|---|---|---|---|---|
| Stuart Asay | |||||
| 139259 | 4860 | 18733 | 19183 | 182035 | |
| Peter Demarco | |||||
| 182500 | 12040 | 25288 | 23145 | 242973 | |
| Neil Bogatz | |||||
| 385000 | 44750 | 48733 | 15246 | 508536 | 14807 |
| Mitchell Morris | |||||
| 144500 | 19500 | 21320 | 397 | 185717 | |
| Lynne Simnick | |||||
| 150000 | 13500 | 18217 | 21367 | 208853 | 5769 |
| Kathleen Mihelich | |||||
| 119025 | 9340 | 16685 | 14117 | 159167 | |
| Gabriella Davis | |||||
| 216392 | 29900 | 26611 | 14815 | 287718 | |
| GP Russ Chaney | |||||
| 500274 | 35000 | 53244 | 15089 | 702387 | 98780 |
| Dwight Perkins | |||||
| 134550 | 12640 | 19064 | 15334 | 191938 | 10350 |
| Duane Huisken | |||||
| 170000 | 22500 | 23867 | 15046 | 231413 | |
| David Viola | |||||
| 153650 | 13540 | 21733 | 23165 | 212088 | |
| Cesar Monzon | |||||
| 213430 | 28500 | 26938 | 20189 | 289057 | |
| Amir Zamanian | |||||
| 149350 | 22000 | 19236 | 5404 | 195990 | |
| Allen Inlow | |||||
| 296674 | 34010 | 42955 | 17135 | 390774 | |
Form990 Schedule J Part III Form990ScheduleJPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Sch J, Part I, Line 1a | Identifier |
| Return Reference | Part I, Line 1a: Relevant information in regards to selections on 1a. | ReturnReference |
| Explanation | G.P. Russ Chaney de facto titles: CEO and CFO (current title is CEO)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 Companion 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 the business activities. The companion travel was not treated as taxable compensation. | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (12 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| 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 and 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. IAPMO R&T makes contributions to IAPMO during the year that include the reimbursement of the allocated expenses. | |
| Forms 5471, Schedule M | No transactions listed on Schedule M occurred between the three foreign corporations and the filing organization. However, the filing organization did transfer cash to each of the three foreign corporations as additional paid-in capital, reported on Forms 926. | |
| Form 990, Part VII, Section A, Line 1a | Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees The organization's Officer and Board elections were held on September 30, 2010. Therefore, the compensation schedule includes 2010 officers and board members in position both before and after the election. Compensation reported for G.P. Russ Chaney, Neil Bogatz, Gabriella Davis and Cesar Monzon is for time spent on both IAPMO and IAPMO Research & Testing, a related organization. Payments are made from IAPMO, and expenses are allocated between the two organizations. | |
| Form 990, Part V, Line 4b | IAPMO has foreign bank accounts in Australia, India and China. | |
| Due to a coding error which occurred as a result of a tax software update, certain information on Form 990 Part VII, Section A, Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees and Schedule J, Part II, Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees was inadvertently reported incorrectly. This amendment is to correct this information. | Amended Explanation | |
| Form 990, Part VI, Line 19: Other Organization Documents Publicly Available | IAPMO's Bylaws are available on its website and its tax return is available upon request. | Form 990, Part VI, Line 19 |
| Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees | An independent firm was hired in 2009 to perform a competitive assessment of wages and benefits. This study was reviewed by the then acting President and Vice President of the Board of Directors when determining the compensation package for the CEO. A five year contract was negotiated with the CEO at that time. The CEO determines compensation packages for key employees using appropriate comparable data with assistance from Human Resources. | Form 990, Part VI, Line 15b |
| Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts | All board members review and sign the Code of Ethics annually. All key employees review and sign the Conflict of Interest Policy annually. The CEO reviews the signed forms to ensure compliance. | Form 990, Part VI, Line 12c |
| Form 990, Part VI, Line 11: Form 990 Review Process | The completed Form 990 was provided to the Board of Directors and reviewed with staff. Minutes of the meeting were kept. | Form 990, Part VI, Line 11 |
| Form 990, Part VI, Line 8 : Explanation of No Contemporaneously Documentation of Meetings | The IAPMO Executive Committee has full power to transact all interim business of the Association and exercise the powers of the Board of Directors between Director's meetings. However, in 2010 no separate meetings of the Executive Committee were held. | Form 990, Part VI, Line 8 |
| Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder | Voting members consist of Regular Members, Life Members, Senior Members, and Organization Members. Nonvoting members consist of Honorary Members, Student/Apprentice Members, International Members, and Introductory Members. | Form 990, Part VI, Line 6 |
| Form 990, Part III, Line 4d : Other Program Services Description | OTHER PROGRAM SERVICES 4: 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 their compliance with applicable codes and standards. | Form 990, Part III, Line 4d |
Schedule R IRS990ScheduleR
Form990 Schedule R Part I Form990ScheduleRPartI
Name Of Disregarded Entity NameOfDisregardedEntity
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | IAPMO Evaluation Service LLC | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4755 E Philadelphia Street | AddressLine1 |
| City | Ontario | City |
| State | CA | State |
| ZIP Code | 91761 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 200606699 | EIN |
| Primary Activities | Building Evaluations | PrimaryActivities |
| Legal Domicile State | CA | LegalDomicileState |
| Total Income | 690594 | TotalIncome |
| EOY Assets | 305297 | EOYAssets |
| Direct Controlling Entity NA | N/A | DirectControllingEntityNA |
Form990 Schedule R Part II Form990ScheduleRPartII
Name Of Disregarded Entity NameOfDisregardedEntity
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | IAPMO Research and Testing Inc | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5001 E Philadelphia Street | AddressLine1 |
| City | Ontario | City |
| State | CA | State |
| ZIP Code | 917612816 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 954507362 | EIN |
| Primary Activities | Product Testing, Research Listings | PrimaryActivities |
| Legal Domicile State | CA | LegalDomicileState |
| Exempt Code Section | 501(c)(6) | ExemptCodeSection |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NA | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Org | true | ControlledOrg |
Form990 Schedule R Part IV Form990ScheduleRPartIV (3 entries)
| Address Line1AddressForeign/AddressLine1 | CityAddressForeign/City | Province Or StateAddressForeign/ProvinceOrState | CountryAddressForeign/Country | Postal CodeAddressForeign/PostalCode | Primary ActivityPrimaryActivity | Legal Domicile Foreign CountryLegalDomicileForeignCountry | Direct Controlling Entity NADirectControllingEntityNA | Type Of EntityTypeOfEntity | Share Of Total IncomeShareOfTotalIncome | Share Of EOY AssetsShareOfEOYAssets | Percentage OwnershipPercentageOwnership |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Guangzhou IAPMO Lab | |||||||||||
| No 201 Bldg A Yushu Industrial Pk | Guangzhou | Guangdong | CH | 510663 | Product Testing | CH | N/A | Corp | 632269 | 163233 | 1.00000 |
| IAPMO Plumbing Codes and Standards Priva | |||||||||||
| No 22 12th B Main HAL 2nd Stage | Indiranagar | Karnataka | IN | 560038 | Code Development and Promotion | IN | N/A | Corp | 106415 | 166872 | 1.00000 |
| IAPMO R&T Oceana | |||||||||||
| 4 Florence Street | Burwood | Victoria | AS | 3125 | Product Certification | AS | N/A | Corp | 641086 | 485519 | 1.00000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | false | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | true | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | true | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | false | LoansOrGuaranteesFromOtherOrg |
| Sale Of Assets To Other Org | false | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | false | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | false | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | false | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | false | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | false | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | false | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | false | SharingOfFacilities |
| Sharing Of Paid Employees | false | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | true | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | false | OtherTransferToOtherOrg |
| Other Transfer From Other Org | false | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable (5 entries)
| Transaction TypeTransactionType | Amount InvolvedAmountInvolved | Method Of Amt DeterminationMethodOfAmtDetermination |
|---|---|---|
| Guangzhou IAPMO Lab | ||
| b | 104730 | Cash |
| IAPMO Plumbing Codes and Standards Priva | ||
| b | 567348 | Cash |
| IAPMO R&T Oceana | ||
| b | 713336 | Cash |
| IAPMO Research and Testing Inc | ||
| p | 5823612 | Formula |
| IAPMO Research and Testing Inc | ||
| c | 11267568 | Cash |
Comments