2011-11-03T11:34:22-07:00 2010-12-31 Miller Giangrande LLP 915 W Imperial Hwy Ste 110 Brea CA 928213815 990 2010-01-01 951603192 International Association of Plumbing and Mechanical Officials INTE 9094724100 4755 E Philadelphia Street Ontario CA 91761 GP Russ Chaney 2011-11-03 Robert C Muirhead 7144942200 2010 2016-03-07 17:11:31Z X 4762374 false false X www.iapmo.org X 1948 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. 15 15 145 130 32604 -7836 0 2513984 3633869 -4460 12645 1079909 1112047 3589433 4758561 0 0 8307669 9526823 0 0 807846 2353352 9115515 11880175 -5526082 -7121614 17587351 22434080 7723599 9809788 9863752 12624292 X 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. false false 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. 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. 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. false false true false true false false false false false true false false false true false false true false true true false false false false false false false false true false false false false false false false false false false false false false false false true true true true false false true 86 0 false 145 true true true true OC false false false false false false false false false false false false X 15 15 false false false false true true false true false false true true true true true true true true true true false false CA X X Cesar Monzon 9094724100 4755 E Philadelphia Street Ontario CA 917612816 William N Erickson 5.00 X 1500 0 0 Tina Rice 45.00 X 111267 0 24251 Thomas Gugino 5.00 X 1500 0 0 Stuart Asay 0.00 X 144119 0 37916 Steve Nastruz 5.00 X 1500 0 0 Ronald Rice 5.00 X 1500 0 0 Robert Riestenberg 5.00 X X 1500 0 0 Robert R Siemsen 5.00 X X 1500 0 0 Rick Coffman 5.00 X X 1500 0 0 Peter Demarco 0.00 X 194540 0 48433 Neil Bogatz 0.00 X 444557 0 63979 Mitchell Morris 0.00 X 164000 0 21717 Michael Durfee 5.00 X 1500 0 0 Lynne Simnick 0.00 X 169269 0 39584 Laura Curtis 45.00 X 112322 0 25820 Kathleen Mihelich 45.00 X 128365 0 30802 Gary Hile 5.00 X X 1500 0 0 Gary Hamilton 5.00 X 0 0 0 Gabriella Davis 0.00 X 246292 0 41426 GP Russ Chaney 5.00 X 634054 0 68333 GF Jed Scheuermann 5.00 X 1500 0 0 Ed Avila 0.00 1500 0 0 Dwight Perkins 0.00 X 157540 0 34398 Duane Huisken 0.00 X 192500 0 38913 David Viola 0.00 X 167190 0 44898 David Straub 0.00 1500 0 0 Daniel J Nunez 5.00 X 1500 0 0 Dan Daniels 0.00 1500 0 0 Dain Hansen 45.00 X 116114 0 18054 Cesar Monzon 0.00 X 241930 0 47127 Bruce Pfeiffer 5.00 X 1500 0 0 Amir Zamanian 0.00 X 171350 0 24640 Allen Inlow 0.00 X 330684 0 60090 Alfred Ortega 5.00 X 1500 0 0 3750093 670381 19 false true false 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 3 0 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 3633869 16458 16458 0 0 0 3813 -3813 -3813 -3813 0 0 0 Miscellaneous Income 541900 181730 181730 Conference Revenue 541900 202083 202083 Building Product Cert 541900 534563 534563 193671 161067 32604 1112047 4758561 4709499 32604 16458 0 0 0 0 3671444 0 4267320 404838 715291 467930 0 292727 62206 83370 0 0 0 290135 135015 0 182437 0 1683526 0 0 415284 0 658164 81520 Trade Shows and Promotions 530973 Repairs and Maintenance 450470 Printing and Publications 1119915 Outside Services 838435 Consultants Fees 332628 -4803453 11880175 0 0 0 3889003 2529036 893636 3566654 0 472736 596549 0 0 54216 74622 458700 291154 407266 446220 17539503 2635874 11212130 14903629 0 0 0 0 199664 26216 17587351 22434080 13593 43430 240953 323751 5658014 7675402 1811039 1767205 7723599 9809788 X 9863752 12624292 9863752 12624292 17587351 22434080 X -7121614 9882154 X false true true X false false 60500 60500 60500 true 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 true false false 1808894 1808894 13389521 1470625 11918896 484839 336416 148423 1856249 828833 1027416 14903629 Sales Tax Payable 3984 Income Tax Payable 6614 Customer Deposits 5580 Capital Lease Obligation 44425 Accrued Vacations Payable 1466834 Accrued Expenses and Payables 212399 401(k) and Pension Payable 27369 1767205 Part XI, Line 8 Part XI, Line 8: Other Changes in Net Assets or Fund Balances Net contributions from related tax-exempt organizations $9882154 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 4 21 4 21 2664221 2664221 X true false true false false false Additional Supplemental Information 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. X X true true X X X X X false false false Stuart Asay 139259 4860 18733 19183 182035 Peter Demarco 182500 12040 25288 23145 242973 Neil Bogatz 385000 44750 14807 48733 15246 508536 Mitchell Morris 144500 19500 21320 397 185717 Lynne Simnick 150000 13500 5769 18217 21367 208853 Kathleen Mihelich 119025 9340 16685 14117 159167 Gabriella Davis 216392 29900 26611 14815 287718 GP Russ Chaney 1500 1500 Dwight Perkins 134550 12640 10350 19064 15334 191938 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 Sch J, Part I, Line 1a Part I, Line 1a: Relevant information in regards to selections on 1a. 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. 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. Form 990, Part VI, Line 19 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 15b 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 12c 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 11 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 8 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 6 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 III, Line 4d 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. IAPMO Evaluation Service LLC 4755 E Philadelphia Street Ontario CA 91761 200606699 Building Evaluations CA 690594 305297 N/A IAPMO Research and Testing Inc 5001 E Philadelphia Street Ontario CA 917612816 954507362 Product Testing, Research Listings CA 501(c)(6) NA false 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 false true true false false false false false false false false false false false false true false false 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