Civic Intelligence

Virginia Association of Plumbing-

EIN 54-0417626 • 501(c)6 • Norfolk, VA

Profile

The association's goal is to further the growth, education and expertise of virginia's plumbing-heating-cooling industry along the lines of trade extensions and standardization by acting as a collective voice before the state's legislative & regulatory process. It provides educational information to its members through an annual convention and product expositon.

PO Box 11128Norfolk, VA 23517

www.pmpv.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

84th percentile

0.27x

Higher debt load relative to assets than 84% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

86th percentile

0.23x

Higher debt load relative to revenue than 86% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2024

Net Margin

15th percentile

-36%

Higher net margin than 15% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2024

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)6 • <$500k nonprofits • Source year 2024

Asset Growth

35th percentile

-11%

Faster asset growth than 35% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

50th percentile

-0.2%

Faster revenue growth than 50% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets84th percentile

Assets

Down

$175,773

Down $21,521 (-11%) from 2023

Liabilities

Up

$46,896

Up $29,865 (+175%) from 2023

Net Assets

Down

$128,877

Down $51,386 (-29%) from 2023

Operations
Liabilities / Revenue86th percentileNet Margin15th percentile

Revenue

Down

$201,489

Down $496 (-0.2%) from 2023

Expenses

Up

$274,098

Up $103,549 (+61%) from 2023

Net Income

Down

-$72,609

Down $104,045 (-331%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth35th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$200K$150K$100K$50K$0Assets 2011: $93,114Liabilities 2011: $5,6202011Assets 2012: $105,806Liabilities 2012: $3,445Net Assets 2012: $102,3612012Assets 2013: $103,123Net Assets 2013: $103,1232013Assets 2014: $78,572Liabilities 2014: $2,069Net Assets 2014: $76,5032014Assets 2015: $72,480Liabilities 2015: $1,350Net Assets 2015: $71,1302015Assets 2016: $165,804Liabilities 2016: $0Net Assets 2016: $165,8042016Assets 2017: $134,470Liabilities 2017: $0Net Assets 2017: $134,4702017Assets 2018: $121,144Liabilities 2018: $46,365Net Assets 2018: $74,7792018Assets 2019: $116,924Liabilities 2019: $45,466Net Assets 2019: $71,4582019Assets 2020: $192,959Liabilities 2020: $55,048Net Assets 2020: $137,9112020Assets 2021: $183,431Liabilities 2021: $34,829Net Assets 2021: $148,6022021Assets 2022: $195,654Liabilities 2022: $46,827Net Assets 2022: $148,8272022Assets 2023: $197,294Liabilities 2023: $17,031Net Assets 2023: $180,2632023Assets 2024: $175,773Liabilities 2024: $46,896Net Assets 2024: $128,8772024

Highlighted filing

2024

Assets$175,773
Liabilities$46,896
Net Assets$128,877
Open 2024 Filing

Operations Trend

Revenue Growth50th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$300K$200K$100K$0-$100KRevenue 2011: $99,431Expenses 2011: $60,734Net Income 2011: $38,6972011Revenue 2012: $75,300Expenses 2012: $60,433Net Income 2012: $14,8672012Revenue 2013: $96,829Expenses 2013: $96,067Net Income 2013: $7622013Revenue 2014: $143,769Expenses 2014: $170,388Net Income 2014: -$26,6192014Revenue 2015: $112,339Expenses 2015: $117,713Net Income 2015: -$5,3742015Revenue 2016: $214,843Expenses 2016: $120,169Net Income 2016: $94,6742016Revenue 2017: $107,418Expenses 2017: $138,752Net Income 2017: -$31,3342017Revenue 2018: $118,936Expenses 2018: $178,627Net Income 2018: -$59,6912018Revenue 2019: $167,282Expenses 2019: $170,603Net Income 2019: -$3,3212019Revenue 2020: $187,975Expenses 2020: $121,521Net Income 2020: $66,4542020Revenue 2021: $195,084Expenses 2021: $146,637Net Income 2021: $48,4472021Revenue 2022: $186,174Expenses 2022: $147,926Net Income 2022: $38,2482022Revenue 2023: $201,985Expenses 2023: $170,549Net Income 2023: $31,4362023Revenue 2024: $201,489Expenses 2024: $274,098Net Income 2024: -$72,6092024

Highlighted filing

2024

Revenue$201,489
Expenses$274,098
Net Income-$72,609
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$175,773
Liabilities
$46,896
Net assets
$128,877
Revenue
$201,489
Expenses
$274,098
Net income
-$72,609
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.76$0.47$1.29$2.01$2.74$0.73
2023Detailed filing. Detailed filing data is available for this year.$1.97$0.17$1.80$2.02$1.71$0.31
2022Detailed filing. Detailed filing data is available for this year.$1.96$0.47$1.49$1.86$1.48$0.38
2021Detailed filing. Detailed filing data is available for this year.$1.83$0.35$1.49$1.95$1.47$0.48
2020Detailed filing. Detailed filing data is available for this year.$1.93$0.55$1.38$1.88$1.22$0.66
2019Detailed filing. Detailed filing data is available for this year.$1.17$0.45$0.71$1.67$1.71$0.03
2018Detailed filing. Detailed filing data is available for this year.$1.21$0.46$0.75$1.19$1.79$0.60
2017Detailed filing. Detailed filing data is available for this year.$1.34$0.00$1.34$1.07$1.39$0.31
2016Detailed filing. Detailed filing data is available for this year.$1.66$0.00$1.66$2.15$1.20$0.95
2015Detailed filing. Detailed filing data is available for this year.$0.72$0.01$0.71$1.12$1.18$0.05
2014Detailed filing. Detailed filing data is available for this year.$0.79$0.02$0.77$1.44$1.70$0.27
2013Detailed filing. Detailed filing data is available for this year.$1.03$1.03$0.97$0.96$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.06$0.03$1.02$0.75$0.60$0.15
2011Summary only. Only limited summary data is available for this year.$0.93$0.06$0.99$0.61$0.39
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 10, 2025
Return Version
2024v5.0
Gross Receipts
$209,829
Mission and Program Overview

Mission

The association's goal is to further the growth, education and expertise of virginia's plumbing-heating-cooling industry along the lines of trade extensions and standardization by acting as a collective voice before the state's legislative & regulatory process. It provides educational information to its members through an annual convention and product expositon.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$189,118$136,547▼ $52,571
Accounts Receivable$7,926$37,062▲ $29,136
Land, Buildings, and Equipment, Net-$1,914-
Investments in Publicly Traded Securities$250$250→ $0
Total Assets$197,294$175,773▼ $21,521
Liabilities
Deferred Revenue$17,031$46,896▲ $29,865
Total Liabilities$17,031$46,896▲ $29,865
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$180,263$128,877▼ $51,386
Total Net Assets Fund Balance$180,263$128,877▼ $51,386
Total Liabilities and Net Assets / Fund Balance$197,294$175,773▼ $21,521

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$1,914$7,424$9,338
Compensation and Service Providers
Top Officer Pay77th percentile

Board Members and Trustees

NameTitle
Tony BertolinoPresident
Alex SmithPresident El
Alex FosterBoard Member
Chris BoydBoard Member
Dan FoleyBoard Member
Daniel BirminghamBoard Member
Danny CriglerBoard Member
James S SteinleBoard Member
Ken SmithBoard Member
Mariah WhitlockBoard Member
Matt KempBoard Member
Patrick GoadBoard Member
Ray ToczylowskiBoard Member
Sean ButterfieldBoard Member
Tim CroppBoard Member
Susan MilhoanExecutive Di
Francis McgonegalImmediate Pa
Scott KellamSecretary/tr
Revenue and Support

Revenue Composition

Contributions and Grants
$115,228
Program Service Revenue
$73,445
Investment Income
$12
Other Revenue
$12,804
All Other Contributions
$63,382
Change in Net Assets
$-72,609
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$274,098
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$87,296--$87,296
Fees for Services Accounting$69,969--$69,969
Payments to Affiliates$28,509--$28,509
Advertising$25,318--$25,318
Fees for Services Lobbying$22,541--$22,541
Travel$12,010--$12,010
Office Expenses$9,556--$9,556
Insurance$4,304--$4,304
All Other Expenses$1,103--$1,103
Information Technology$644--$644
Other Expenses$611--$611
Total Functional Expenses$274,098$0$0$274,098
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$21,028
Fundraising Direct Expenses$8,340
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Outing$21,028$21,028$8,340$12,688
Total Events$21,028$21,028$8,340$12,688
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“No review was or will be conducted.”

Form 990, Page 6, Part VI, Line 19

“No documents available to the public”

Filing and Contact Details

Filer

Filer Name
Virginia Association of Plumbing-
EIN
54-0417626
Phone
7573748121
Address
PO BOX 11128, NORFOLK, VA 23517

Signing Officer

Name
Susan Milhoan
Title
Executive Director
Phone
7573748121
Signed
2025-11-10

Organization Details

Principal Officer
Tony Bertolino
Formed
1938
Legal Domicile
Va
Voting Board Members
18
Independent Board Members
18
Employees
0

Preparer

Firm
Accounting & Tax Resources
Address
3112 PALMETTO DR, MURRELLS INLET, SC 29576
Preparer
Tamara W Clements
Phone
8043999895
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“The association's goal is to further the growth, education and expertise of virginia's plumbing-heating-cooling industry along the lines of trade extensions and standardization by acting as a collective voice before the state's legislative & regulatory process. It provides educational information to its members through an annual convention and product expositon.”

Form 990, Part XI, Line 9

“Book / tax depreciation difference -430”

Raw XML Appendix392 raw XML fields

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/Form990PartVIISectionAGrp/TitleTxt8BOARD MEMBER
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IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt051731
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0THE ASSOCIATION'S GOAL IS TO FURTHER THE GROWTH, EDUCATION AND EXPERTISE OF VIRGINIA'S PLUMBING-HEATING-COOLING INDUSTRY ALONG THE LINES OF TRADE EXTENSIONS AND STANDARDIZATION BY ACTING AS A COLLECTIVE VOICE BEFORE THE STATE'S LEGISLATIVE & REGULATORY PROCESS. IT PROVIDES EDUCATIONAL INFORMATION TO ITS MEMBERS THROUGH AN ANNUAL CONVENTION AND PRODUCT EXPOSITON.
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IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/ProgramServicesAmt09556
IRS990/OfficeExpensesGrp/TotalAmt09556
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IRS990/OperateHospitalInd0false
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IRS990/OtherExpensesGrp/Desc0DONATIONS
IRS990/OtherExpensesGrp/Desc1EXP FOR OTHER CHAPTERS
IRS990/OtherExpensesGrp/Desc2QUICK BOOK FEES
IRS990/OtherExpensesGrp/Desc3DUES & SUBSCRIPTIONS
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IRS990/OtherExpensesGrp/ProgramServicesAmt13484
IRS990/OtherExpensesGrp/ProgramServicesAmt22605
IRS990/OtherExpensesGrp/ProgramServicesAmt3611
IRS990/OtherExpensesGrp/TotalAmt06148
IRS990/OtherExpensesGrp/TotalAmt13484
IRS990/OtherExpensesGrp/TotalAmt22605
IRS990/OtherExpensesGrp/TotalAmt3611
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IRS990/OtherRevenueTotalAmt0116
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IRS990/PrincipalOfficerNm0TONY BERTOLINO
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt123625
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt25340
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IRS990ScheduleD/TotalBookValueLandBuildingsAmt01914
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt08340
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0GOLF OUTING
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt021028
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt021028
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt021028
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt021028
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt012688
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt08340
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt08340
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IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION'S GOAL IS TO FURTHER THE GROWTH, EDUCATION AND EXPERTISE OF VIRGINIA'S PLUMBING-HEATING-COOLING INDUSTRY ALONG THE LINES OF TRADE EXTENSIONS AND STANDARDIZATION BY ACTING AS A COLLECTIVE VOICE BEFORE THE STATE'S LEGISLATIVE & REGULATORY PROCESS. IT PROVIDES EDUCATIONAL INFORMATION TO ITS MEMBERS THROUGH AN ANNUAL CONVENTION AND PRODUCT EXPOSITON.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOOK / TAX DEPRECIATION DIFFERENCE -430
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XI, LINE 9
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IRS990/SubjectToProxyTaxInd0false
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt0175773
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IRS990/TotalAssetsGrp/EOYAmt0175773
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0274098
IRS990/TotalFunctionalExpensesGrp/TotalAmt0274098
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt017031
IRS990/TotalLiabilitiesEOYAmt046896
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0201489
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0197294
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0175773
IRS990/TravelGrp/ProgramServicesAmt012010
IRS990/TravelGrp/TotalAmt012010
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt0789 SEAHAWK CIRCLE SUITE 112
IRS990/USAddress/CityNm0VIRGINIA BEACH
IRS990/USAddress/StateAbbreviationCd0VA
IRS990/USAddress/ZIPCd023452
IRS990/VotingMembersGoverningBodyCnt018
IRS990/VotingMembersIndependentCnt018
IRS990/WebsiteAddressTxt0WWW.PMPV.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0SUSAN MILHOAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum07573748121
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0VIRGINIA ASSOCIATION OF PLUMBING-
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0HEATING-COOLING CONTRACTORS
ReturnHeader/Filer/BusinessNameControlTxt0VIRG
ReturnHeader/Filer/EIN0540417626
ReturnHeader/Filer/PhoneNum07573748121
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 11128
ReturnHeader/Filer/USAddress/CityNm0NORFOLK
ReturnHeader/Filer/USAddress/StateAbbreviationCd0VA
ReturnHeader/Filer/USAddress/ZIPCd023517
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0810905911
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ACCOUNTING & TAX RESOURCES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03112 PALMETTO DR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MURRELLS INLET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd029576
ReturnHeader/PreparerPersonGrp/PhoneNum08043999895
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0TAMARA W CLEMENTS
ReturnHeader/ReturnTs02025-11-10T21:24:36-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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