Liabilities / Assets
71st percentile
Higher debt load relative to assets than 71% of similar nonprofits.
EIN 52-2102729 • 501(c)6 • Harrisburg, PA
Profile
The mission of the International Play Equipment Manufacturers Association (IPEMA) is to serve as the voice for the playground industry, communicate with and educate members and related audiences and provide certification programs.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
71st percentile
Higher debt load relative to assets than 71% of similar nonprofits.
Liabilities / Revenue
76th percentile
Higher debt load relative to revenue than 76% of similar nonprofits.
Net Margin
77th percentile
Higher net margin than 77% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
12th percentile
Faster asset growth than 12% of similar nonprofits.
Revenue Growth
73rd percentile
Faster revenue growth than 73% of similar nonprofits.
Assets
Down$726,972
Down $148,243 (-17%) from 2024
Liabilities
Down$146,998
Down $238,818 (-62%) from 2024
Net Assets
Up$579,974
Up $90,575 (+19%) from 2024
Revenue
Up$583,390
Up $81,366 (+16%) from 2024
Expenses
Down$492,815
Down $31,879 (-6.1%) from 2024
Net Income
Up$90,575
Up $113,245 (+500%) from 2024
Most recent year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.
The mission of the International Play Equipment Manufacturers Association (IPEMA) is to promote play, encourage safety and provide certification programs for playground environments.
The mission of the International Play Equipment Manufacturers Association (IPEMA) is to serve as the voice for the playground industry, communicate with and educate members and related audiences and provide certification programs.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $870,319 | $576,496 | ▼ $293,823 |
| Prepaid Expenses and Deferred Charges | $4,891 | $150,476 | ▲ $145,585 |
| Cash and Non-Interest-Bearing Accounts | $5 | - | - |
| Total Assets | $875,215 | $726,972 | ▼ $148,243 |
| Liabilities | |||
| Deferred Revenue | $329,200 | $126,900 | ▼ $202,300 |
| Accounts Payable and Accrued Expenses | $56,616 | $20,098 | ▼ $36,518 |
| Total Liabilities | $385,816 | $146,998 | ▼ $238,818 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $489,399 | $579,974 | ▲ $90,575 |
| Total Net Assets Fund Balance | $489,399 | $579,974 | ▲ $90,575 |
| Total Liabilities and Net Assets / Fund Balance | $875,215 | $726,972 | ▼ $148,243 |
| Name | Title |
|---|---|
| Mike Sebastian | Certification Chair - Surfacing |
| Mark Koch | Certification Chair- Equipment |
| Brad Pittam | Immediate Past President |
| Mike Sutton | President |
| Scott Liebelt | President Elect |
| Bill Stafford | Director |
| Lloyd Reese | Director |
| Rob Lockhart | Director |
| Tom Fitzpatrick | Director |
| Denise Calabrese | Executive Director |
| Randy Watermiller | Treasurer |
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Calabrese Management INC | Management Company | 2207 FOREST HILLS DR, Harrisburg, PA 17112 | $153,831 |
| Line Item | Amount |
|---|---|
| Other Expenses | $452,815 |
| Grants and Similar Amounts Paid | $40,000 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Fees for Services Management | - | - | - | $153,831 |
| Fees for Services Other | - | - | - | $93,737 |
| Information Technology | - | - | - | $70,432 |
| Fees for Services Lobbying | - | - | - | $60,000 |
| Grants to Domestic Orgs | - | - | - | $40,000 |
| Fees for Services Legal | - | - | - | $20,850 |
| Advertising | - | - | - | $20,053 |
| Conferences and Meetings | - | - | - | $7,515 |
| Travel | - | - | - | $4,853 |
| Insurance | - | - | - | $2,593 |
| Fees for Services Accounting | - | - | - | $1,965 |
| Occupancy | - | - | - | $1,500 |
| Other Expenses | $1,044 | - | - | $1,044 |
| Office Expenses | - | - | - | $901 |
| Total Functional Expenses | $0 | $0 | $0 | $492,815 |
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| National Institute for Play | Carmel Valley, CA | - | Support Efforts to Promote Play | - |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Line Item | Amount |
|---|---|
| Current Year Nondeductible Lobbying and Political Cost | $60,000 |
| Total Nondeductible Lobbying and Political Cost | $60,000 |
“Two board members, randy watermiller and tom fitzpatrick, work for the same company.”
“Association hired calabrese management to perform daily administrative, financial and management duties of organization.”
“There are two classes of membership, with each of those having two levels. Active manufacturer membership is based on gross annual sales. Associate level of membership is for vendors who want to do business with manufacturers. Associate members do not have voting rights.”
“Voting members vote on the board of directors slate at the annual meeting.”
“Voting members vote on the board slate and on bylaw changes. All other decisions are voted on by the sitting board.”
“Minutes are written for each board meeting. Minutes are stored in the office and distributed to the board of directors. Minutes are available to voting members upon request.”
“Minutes of each committee meeting are written and distributed to the committee members. Minutes are stored in the office and are available to voting members upon request.”
“The executive director, as a non-voting officer of the assocation, has approval to sign the tax form 990. The board treasurer receives reconciled financial statements monthly. The board of directors receives financial statements at each board meeting.”
“A written conflict of interest policy is in the policy manual. Board members sign and agree to adhere to policy each year. It is enforced by asking at board meetings, when an issue arises for discussion, if anyone needs to abstain.”
“An evaluation of management is performed upon contract renewal by the board of directors. Compensation of management is reviewed annually during the budget process.”
“Governing documents are available to the public upon request.”
“Other services are for writing and production of newsletters and other communications, as well as committee oversight and administration.”
“The organization has entered into a contract with a management company. Calabrese management, inc., ein: 25-1874170, handles all management, financial, program and administrative duties for the organization. The company averaged 25 hours per week working for the organization in this fiscal year.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
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| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 126900 |
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| IRS990/Desc | 0 | DISTRIBUTED FOUR E-NEWSLETTERS TO OVER 400 MEMBERS AND FRIENDS OF IPEMA AND QUARTERLY SALES REPORT TO PARTICIPATING COMPANIES. MANAGED, MAINTAINED AND UPDATED IPEMA AND VOICE OF PLAY WEBSITES. CONTRACTED WITH MARKETING FIRM FOR REGULAR PUBLIC RELATIONS PROMOTING PLAY. |
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| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 153831 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 93737 |
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| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 579974 |
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| IRS990/OtherExpensesGrp/Desc | 2 | DUES |
| IRS990/OtherExpensesGrp/Desc | 3 | DATA SECURITY |
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| IRS990/ProgramServiceRevenueGrp/Desc | 0 | CERTIFICATION |
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| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 236750 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | PROCESSED 313 MEMBERSHIP RENEWALS AND 277 CERTIFICATION RENEWALS. |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | HELD MEMBERSHIP MEETING IN TORONTO, ONTARIO IN CANADA WITH OVER 100 INDIVIDUALS JOINING. |
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| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 75000 |
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| IRS990/PYTotalRevenueAmt | 0 | 502024 |
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| IRS990ScheduleI/GrantRecordsMaintainedInd | 0 | true |
| IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt | 0 | SUPPORT EFFORTS TO PROMOTE PLAY |
| IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt | 0 | NATIONAL INSTITUTE FOR PLAY |
| IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt | 0 | PO BOX 1398 |
| IRS990ScheduleI/RecipientTable/USAddress/CityNm | 0 | Carmel Valley |
| IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd | 0 | CA |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | TWO BOARD MEMBERS, RANDY WATERMILLER AND TOM FITZPATRICK, WORK FOR THE SAME COMPANY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | ASSOCIATION HIRED CALABRESE MANAGEMENT TO PERFORM DAILY ADMINISTRATIVE, FINANCIAL AND MANAGEMENT DUTIES OF ORGANIZATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THERE ARE TWO CLASSES OF MEMBERSHIP, WITH EACH OF THOSE HAVING TWO LEVELS. ACTIVE MANUFACTURER MEMBERSHIP IS BASED ON GROSS ANNUAL SALES. ASSOCIATE LEVEL OF MEMBERSHIP IS FOR VENDORS WHO WANT TO DO BUSINESS WITH MANUFACTURERS. ASSOCIATE MEMBERS DO NOT HAVE VOTING RIGHTS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | VOTING MEMBERS VOTE ON THE BOARD OF DIRECTORS SLATE AT THE ANNUAL MEETING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | VOTING MEMBERS VOTE ON THE BOARD SLATE AND ON BYLAW CHANGES. ALL OTHER DECISIONS ARE VOTED ON BY THE SITTING BOARD. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | MINUTES ARE WRITTEN FOR EACH BOARD MEETING. MINUTES ARE STORED IN THE OFFICE AND DISTRIBUTED TO THE BOARD OF DIRECTORS. MINUTES ARE AVAILABLE TO VOTING MEMBERS UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | MINUTES OF EACH COMMITTEE MEETING ARE WRITTEN AND DISTRIBUTED TO THE COMMITTEE MEMBERS. MINUTES ARE STORED IN THE OFFICE AND ARE AVAILABLE TO VOTING MEMBERS UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | THE EXECUTIVE DIRECTOR, AS A NON-VOTING OFFICER OF THE ASSOCATION, HAS APPROVAL TO SIGN THE TAX FORM 990. THE BOARD TREASURER RECEIVES RECONCILED FINANCIAL STATEMENTS MONTHLY. THE BOARD OF DIRECTORS RECEIVES FINANCIAL STATEMENTS AT EACH BOARD MEETING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | A WRITTEN CONFLICT OF INTEREST POLICY IS IN THE POLICY MANUAL. BOARD MEMBERS SIGN AND AGREE TO ADHERE TO POLICY EACH YEAR. IT IS ENFORCED BY ASKING AT BOARD MEETINGS, WHEN AN ISSUE ARISES FOR DISCUSSION, IF ANYONE NEEDS TO ABSTAIN. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | AN EVALUATION OF MANAGEMENT IS PERFORMED UPON CONTRACT RENEWAL BY THE BOARD OF DIRECTORS. COMPENSATION OF MANAGEMENT IS REVIEWED ANNUALLY DURING THE BUDGET PROCESS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 11 | OTHER SERVICES ARE FOR WRITING AND PRODUCTION OF NEWSLETTERS AND OTHER COMMUNICATIONS, AS WELL AS COMMITTEE OVERSIGHT AND ADMINISTRATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 12 | THE ORGANIZATION HAS ENTERED INTO A CONTRACT WITH A MANAGEMENT COMPANY. CALABRESE MANAGEMENT, INC., EIN: 25-1874170, HANDLES ALL MANAGEMENT, FINANCIAL, PROGRAM AND ADMINISTRATIVE DUTIES FOR THE ORGANIZATION. THE COMPANY AVERAGED 25 HOURS PER WEEK WORKING FOR THE ORGANIZATION IN THIS FISCAL YEAR. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Officer directors etc family relationship Part VI line 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Management duties delegation Part VI line 3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Members or stockholder classes and rights Part VI line 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Member election for additional members Part VI line 7a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Governing body decisions Part VI line 7b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Governing body meeting documentation Part VI line 8a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Committee meeting documentation Part VI line 8b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Form 990 governing body review Part VI line 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Conflict of interest policy compliance Part VI line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | CEO executive director top management comp Part VI line 15a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 10 | Governing documents etc available to public Part VI line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 11 | List of other fees for services expenses Part IX line 11g |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 12 | General explanation attachment |
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| IRS990/USAddress/CityNm | 0 | HARRISBURG |
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| IRS990/WebsiteAddressTxt | 0 | WWW.IPEMA.ORG |
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| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | false |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | DENISE CALABRESE CAE |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | EXECUTIVE DIRECTOR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 7172381744 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2026-02-03 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | INTERNATIONAL PLAY EQUIPMENT MANUFACTURERS ASSOCIA |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | INTE |
| ReturnHeader/Filer/EIN | 0 | 522102729 |
| ReturnHeader/Filer/InCareOfNm | 0 | % DENISE CALABRESE |
| ReturnHeader/Filer/PhoneNum | 0 | 7172381744 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 2207 FOREST HILLS DRIVE |
| ReturnHeader/Filer/USAddress/CityNm | 0 | HARRISBURG |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | PA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 17112 |
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| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 261677336 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | LISA ACRI CPA & ASSOCIATES INC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 29 S UNION ST |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Middletown |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | PA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 17057 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 7179442000 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2026-02-03 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | LISA ACRI CPA |
| ReturnHeader/ReturnTs | 0 | 2026-02-03T15:16:27-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-06-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-05-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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