Civic Intelligence

International Association of Plumbing and Mechanical Officials

990 • Fiscal year 2019 • EIN 95-1603192

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 13, 2020

4755 E Philadelphia StreetOntario, CA 91761-2816

(909) 472-4100

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

43rd percentile

0.27x

Higher debt load relative to assets than 43% of similar nonprofits.

2019 filings • 501(c)6 • $25M-$50M nonprofits • Source year 2019

Liabilities / Revenue

76th percentile

0.74x

Higher debt load relative to revenue than 76% of similar nonprofits.

2019 filings • 501(c)6 • $25M-$50M nonprofits • Source year 2019

Net Margin

1st percentile

-102%

Higher net margin than 1% of similar nonprofits.

2019 filings • 501(c)6 • $25M-$50M nonprofits • Source year 2019

Top Officer Pay

84th percentile

$1,195,966

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 10.7% of source-year revenue.

2019 filings • 501(c)6 • $25M-$50M nonprofits • Source year 2019

Asset Growth

36th percentile

4.7%

Faster asset growth than 36% of similar nonprofits.

2019 filings • 501(c)6 • $25M-$50M nonprofits • Annualized from 2018 to 2019

Revenue Growth

90th percentile

21%

Faster revenue growth than 90% of similar nonprofits.

2019 filings • 501(c)6 • $25M-$50M nonprofits • Annualized from 2018 to 2019

Assets

Up

$30,656,060

Up $1,365,535 (+4.7%) from 2018

Net Assets

Up

$22,446,111

Up $1,371,060 (+6.5%) from 2018

Liabilities

Down

$8,209,949

Down $5,525 (-0.1%) from 2018

Revenue

Up

$11,163,889

Up $1,958,710 (+21%) from 2018

Expenses

Up

$22,589,789

Up $1,888,673 (+9.1%) from 2018

Net Income

Up

-$11,425,900

Up $70,037 (+0.6%) from 2018

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$60M$40M$20M$0Assets 2010: $22,434,080Liabilities 2010: $9,809,788Net Assets 2010: $12,624,2922010Assets 2011: $21,410,642Liabilities 2011: $8,875,224Net Assets 2011: $12,535,4182011Assets 2012: $20,758,828Liabilities 2012: $8,422,828Net Assets 2012: $12,336,0002012Assets 2013: $21,207,853Liabilities 2013: $8,112,168Net Assets 2013: $13,095,6852013Assets 2014: $22,627,775Liabilities 2014: $8,983,785Net Assets 2014: $13,643,9902014Assets 2015: $23,492,525Liabilities 2015: $9,093,279Net Assets 2015: $14,399,2462015Assets 2016: $25,662,443Liabilities 2016: $8,619,794Net Assets 2016: $17,042,6492016Assets 2017: $28,298,899Liabilities 2017: $8,379,705Net Assets 2017: $19,919,1942017Assets 2018: $29,290,525Liabilities 2018: $8,215,474Net Assets 2018: $21,075,0512018Assets 2019: $30,656,060Liabilities 2019: $8,209,949Net Assets 2019: $22,446,1112019Assets 2020: $33,606,202Liabilities 2020: $8,878,303Net Assets 2020: $24,727,8992020Assets 2021: $40,847,771Liabilities 2021: $8,051,415Net Assets 2021: $32,796,3562021Assets 2022: $41,591,433Liabilities 2022: $9,785,874Net Assets 2022: $31,805,5592022Assets 2023: $41,745,716Liabilities 2023: $8,642,622Net Assets 2023: $33,103,0942023Assets 2024: $43,847,903Liabilities 2024: $9,089,664Net Assets 2024: $34,758,2392024

Highlighted filing

2019

Assets$30,656,060
Liabilities$8,209,949
Net Assets$22,446,111

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$30M$20M$10M$0-$10M-$20MExpenses 2010: $11,880,1752010Expenses 2011: $14,127,3222011Revenue 2012: $3,825,138Expenses 2012: $15,200,200Net Income 2012: -$11,375,0622012Revenue 2013: $5,875,102Expenses 2013: $16,466,231Net Income 2013: -$10,591,1292013Revenue 2014: $5,841,512Expenses 2014: $18,123,239Net Income 2014: -$12,281,7272014Revenue 2015: $6,487,869Expenses 2015: $18,188,835Net Income 2015: -$11,700,9662015Revenue 2016: $8,710,192Expenses 2016: $19,357,928Net Income 2016: -$10,647,7362016Revenue 2017: $8,848,760Expenses 2017: $19,023,351Net Income 2017: -$10,174,5912017Revenue 2018: $9,205,179Expenses 2018: $20,701,116Net Income 2018: -$11,495,9372018Revenue 2019: $11,163,889Expenses 2019: $22,589,789Net Income 2019: -$11,425,9002019Revenue 2020: $8,914,345Expenses 2020: $22,555,078Net Income 2020: -$13,640,7332020Revenue 2021: $15,379,959Expenses 2021: $23,972,898Net Income 2021: -$8,592,9392021Revenue 2022: $13,471,209Expenses 2022: $23,222,965Net Income 2022: -$9,751,7562022Revenue 2023: $13,519,128Expenses 2023: $24,648,028Net Income 2023: -$11,128,9002023Revenue 2024: $15,044,280Expenses 2024: $26,186,619Net Income 2024: -$11,142,3392024

Highlighted filing

2019

Revenue$11,163,889
Expenses$22,589,789
Net Income-$11,425,900
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 13, 2020
Return Version
2019v5.0
Gross Receipts
$11,164,317
Mission and Program Overview

Mission

To protect the public's health and safety by working in concert with government and industry to develop comprehensive codes and set practices for plumbing, mechanical, solar and swimming pool systems.

Development, preparation and compliance of uniform plumbing code, uniform mechanical code, uniform solar, hydronics, & geothermal code and uniform swimming pool, spa and hot tub code through scientific research, debate, and analysis.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$13,024,782$12,764,835▼ $259,947
Savings and Temporary Cash Investments$7,903,348$6,759,053▼ $1,144,295
Cash and Non-Interest-Bearing Accounts$2,909,846$4,851,200▲ $1,941,354
Intangible Assets$2,143,421$2,795,799▲ $652,378
Accounts Receivable$972,347$1,313,259▲ $340,912
Prepaid Expenses and Deferred Charges$1,253,645$1,037,561▼ $216,084
Other Notes and Loans Receivable, Net$676,000$702,337▲ $26,337
Inventories for Sale or Use$402,636$427,516▲ $24,880
Total Assets$29,290,525$30,656,060▲ $1,365,535
Other Assets Total$4,500$4,500→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$3,655,019$3,091,929▼ $563,090
Other Liabilities$2,532,349$2,685,286▲ $152,937
Deferred Revenue$1,697,635$1,773,700▲ $76,065
Accounts Payable and Accrued Expenses$330,471$659,034▲ $328,563
Total Liabilities$8,215,474$8,209,949▼ $5,525
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$21,075,051$22,446,111▲ $1,371,060
Total Net Assets Fund Balance$21,075,051$22,446,111▲ $1,371,060
Total Liabilities and Net Assets / Fund Balance$29,290,525$30,656,060▲ $1,365,535

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$9,804,587$7,025,250$16,829,837
Other Land Buildings$1,007,375$2,164,930$3,172,305
Land$1,808,894-$1,808,894
Equipment$143,979$665,388$809,367
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Gp Russ ChaneyCEOFT$829,296$367,393$1,195,966
David ViolaCOO & Exec VFT$862,896$75,736$938,632
David ViolaCOO & Exec VP-$574,332$364,830$938,632
Cesar MonzonEvp-financeFT$396,507$156,217$551,614
Gabriella DavisEvp-global OFT$375,675$68,305$443,980
Gabriella DavisEvp-global Operation-$345,675$119,535$443,980
Peter DemarcoEvp-advocacyFT$371,981$67,318$439,299
Peter DemarcoEvp-advocacy R&d-$321,082$135,340$439,299
Allen InlowEvp-busi & PFT$367,531$67,692$435,223
Allen InlowEvp-busi & Pro Dev-$325,365$88,951$435,223
Monte BogatzEvp-generalFT$321,675$61,770$383,445
Monte BogatzEvp-general Counsel-$291,675$92,075$383,445
Dain HansenSVP- GovernmFT$299,450$63,808$363,258
Dain HansenSVP- Government Rela-$259,522$89,113$363,258
David StraubPresidentPT$5,000-$5,000
David GansVice PresidePT$4,000-$4,000
Allen BeckerDirectorPT$3,000-$3,000
Brian HamnerDirectorPT$3,000-$3,000
Carlos Flores IiiTreasurerPT$3,000-$3,000
Claudio SpagnuoloDirectorPT$3,000-$3,000
Dana ColomboAsse Past PrPT$3,000-$3,000
Daniel J NunezImmed Past PPT$3,000-$3,000
Ed GormleyDirectorPT$3,000-$3,000
Ian LongacreDirectorPT$3,000-$3,000
Jeremy StettlerDirectorPT$3,000-$3,000
Keith BonenfantDirectorPT$3,000-$3,000
Ken BorskiDirectorPT$3,000-$3,000
Kevin TindallDirectorPT$3,000-$3,000
Marty CooperSecretaryPT$3,000-$3,000
Rex CrawfordDirectorPT$3,000-$3,000
Steven PanelliDirectorPT$3,000-$3,000
Thomas BigleyDirectorPT$3,000-$3,000

Highest Paid Contractors

ContractorServicesLocationCompensation
Allure Marketing Group LLCMarketing1524 CYRUS LANE, KILCULLEN INISTIOGE, Placentia, CA 92870, As$1,139,205
Genuent Global LLCIt Services1400 POST OAK BLVD STE 200, Houston, TX 77056, Ei$423,592
Vorys Sater SeymourLegal52 EAST GAY STREET, Columbus, OH 43215$382,920
-Marketing Consu-$130,773
-Marketing Consu-$120,828
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$7,078,868
Investment Income
$36,100
Other Revenue
$4,048,921
Change in Net Assets
$-11,425,900
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$20,123,827
Other Expenses$2,255,257
Grants and Similar Amounts Paid$210,705
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$13,054,155
Current Officers, Directors, Trustees, and Key Employees---$2,635,579
Travel---$1,993,710
Other Employee Benefits---$1,910,420
Pension Plan Contributions---$1,598,550
Depreciation Depletion---$1,039,538
Payroll Taxes---$925,123
Other Expenses---$583,201
Fees for Services Legal---$481,784
Royalties---$366,200
Fees for Services Lobbying---$357,689
Advertising---$328,620
Insurance---$266,035
Office Expenses---$256,347
Grants to Domestic Orgs---$210,705
Interest---$122,335
Fees for Services Accounting---$85,216
All Other Expenses---$-6,924,567
Total Functional Expenses$0$0$0$22,589,789
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Intl Water Initiative for SanOntario, CA-General Support$210,705

International Summary

Offices
5
Employees
33
Spending
$5,920,005

International Compliance

Foreign grant records maintained
No
Activity in boycott countries
No
Foreign corporation ownership
Yes
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
Yes

International Activities

RegionActivityServicesOfficesEmployeesSpending
East Asia and the Pacific (australia)Program ServicesProduct Certificatio111$2,864,369
East Asia and Pacific (china)Program ServicesProduct Testing111$1,257,666
South Asia (india)Program ServicesCode Development and16$1,021,624
East Asia and the Pacific (indonesia)Program ServicesProducts Testing and25$776,346
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
Yes
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Section 527 Activity Spending$357,689
Total Exempt Function Spending$357,689
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Vacation$1,963,157
Accrued Expenses and Payables$549,707
Customer Deposits$172,422
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

Voting members consist of regular members, life members, senior members, and organization members. Nonvoting members consist of honorary members, student/apprentice members, international members, radiant professional alliance members, and asse international chapter of iapmo members.

Form 990, Page 6, Part VI, Line 7A

Iapmo has a membership which annually elects the president, vice president , district directors and directors at large to the board of directors.

Form 990, Page 6, Part VI, Line 8B

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.

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

The completed form 990 is provided to the board of directors before their fall board meeting. It is reviewed in detail with staff at such meeting before it is filed with the internal revenue service. Minutes of the meeting are kept.

Form 990, Page 6, Part VI, Line 12C

All board members review and sign the code of ethics annually. All employees review and sign the conflict of interest policy annually. The ceo reviews the signed forms to ensure compliance.

Form 990, Page 6, Part VI, Line 15A

An independent firm was hired in 2018 to perform another competitive assessment of wages of the ceo, coo and approximately 60 staff positions at various levels, including all key staff.

Form 990, Page 6, Part VI, Line 15B

An independent firm was hired in 2018 to perform another competitive assessment of wages of the ceo, coo and approximately 60 staff positions at various levels, including all key staff. Key employees reported on form 990, sch j consist of those employees that received in excess of 150,000 of reportable compensation during 2019 and meet the responsibility test.

Form 990, Page 6, Part VI, Line 19

Iapmo's bylaws are available on its website and its tax return is available upon request.

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 26, 2019. Compensation reported for g.p. Russ chaney, dave viola and gabriella davis 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.

Filing and Contact Details

Filer

Filer Name
International Association of
EIN
95-1603192
Phone
9094724100
Address
4755 E PHILADELPHIA STREET, ONTARIO, CA 91761-2816

Signing Officer

Name
Gp Russ Chaney
Title
CEO
Phone
9094724100
Signed
2020-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gp Russ Chaney
Formed
1948
Voting Board Members
16
Independent Board Members
16
Employees
220
Volunteers
130

Preparer

Firm
Miller Giangrande Llp
Address
915 W IMPERIAL HWY STE 110, BREA, CA 92821
Preparer
April a Shanebeck
Phone
7144942200
Supplemental Narrative

Additional Explanations

Form 990

Forms 5471, schedule m transactions listed on scheule m occurred between pt iapmo group indonesia and the filing organization. No transactions listed on schedule m occurred between the other three foreign corporations and the filing organization. However, the filing organization did transfer cash to each of the four foreign corporations as additional paid-in capital, reported on forms 926. Form 5471, schedule c due to limitations of the tax software, amounts in functional currency on form 5471 schedule c for iapmo group indonesia(reference id 1700indonesia) was expressed in thousands of indonesia rupiahs. However, the equivalent amounts in us dollars are not in thousands and correctly translated at the average exchange rate, which is 14,138.1765. Form 5471, schedule m due to limitations of the tax software, average exchange rate used to transfer indonesia rupiahs to us dollars is not correctly shown on form 5471 schedule m(reference id 1700indonesia). The actual rate used is 14,138.1765. Form 5471, schedule j due to limitations of the tax software, amounts in functional currency on form 5471 schedule j for iapmo group indonesia(reference id 1700indonesia) was expressed in thousands of indonesia rupiahs.

Form 990, Page 2, Part III, Line 4A

Iapmo develops its codes and publications on a three-year cycle. The year 2018 marked the first year of the code cycle to develop the 2021 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), uniform mechanical code (umc), uniform solar, hydronics & geothermal code (ushgc), and the uniform swimming pool, spa, and hot tub code (uspsh) are codes 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 94-year existence.

Form 990, Page 2, Part III, Line 4C

Iapmo is a member-driven association with approximately 5,100 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 2019, iapmo distributed four 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 reno, nevada where members came together to vote on code matters, board of directors and officers. Lastly, iapmo provided support to the activities of the 80 chapters located throughout the united states.

Form 990, Page 2, Part III, Line 4D

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 product's compliance with applicable codes and standards.

Form 990, Part V, Line 4B

Australia, china, peoples repub, india, indonesia

Form 990, Part XI, Line 9

Net contributions from related tax-exempt organiza 12,796,960

Financial Statement Notes

Schedule D, Page 3, Part X

Uncertain tax positions the accounting standard on accounting for uncertainty in income taxes addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under that guidance, the association may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities based on the technical merits of the position. Examples of tax positions include the tax-exempt status of the association and various positions related to the potential sources of unrelated business taxable income (ubti). The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. There were no unrecognized tax benefits identified or recorded as liabilities for the year ended december 31, 2019. Should any penalties and interest be incurred, the associations policy would be to recognize them as general and administrative expenses. Generally the associations tax returns remain open for three years for federal income tax examination and four years for state income tax examination.

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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$43.8$9.09$34.8$15.0$26.2$11.1
2023Detailed filing. Detailed filing data is available for this year.$41.7$8.64$33.1$13.5$24.6$11.1
2022Detailed filing. Detailed filing data is available for this year.$41.6$9.79$31.8$13.5$23.2$9.75
2021Detailed filing. Detailed filing data is available for this year.$40.8$8.05$32.8$15.4$24.0$8.59
2020Detailed filing. Detailed filing data is available for this year.$33.6$8.88$24.7$8.91$22.6$13.6
2019Detailed filing. Detailed filing data is available for this year.$30.7$8.21$22.4$11.2$22.6$11.4
2018Detailed filing. Detailed filing data is available for this year.$29.3$8.22$21.1$9.21$20.7$11.5
2017Detailed filing. Detailed filing data is available for this year.$28.3$8.38$19.9$8.85$19.0$10.2
2016Detailed filing. Detailed filing data is available for this year.$25.7$8.62$17.0$8.71$19.4$10.6
2015Detailed filing. Detailed filing data is available for this year.$23.5$9.09$14.4$6.49$18.2$11.7
2014Detailed filing. Detailed filing data is available for this year.$22.6$8.98$13.6$5.84$18.1$12.3
2013Detailed filing. Detailed filing data is available for this year.$21.2$8.11$13.1$5.88$16.5$10.6
2012Summary only. Only limited summary data is available for this year.$20.8$8.42$12.3$3.83$15.2$11.4
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$21.4$8.88$12.5$14.1
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$22.4$9.81$12.6$11.9