INTERNATIONAL PLAY EQUIPMENT MANUFACTURERS ASSOCIA (EIN 522102729) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1996

Legal Domicile

Principal Officer

MIKE SUTTON

Phone

7172381744

Tax Period

2024-06-01 to 2025-05-31

INTERNATIONAL PLAY EQUIPMENT MANUFACTURERS ASSOCIA, founded in 1996, is a small nonprofit in the Community Improvement sector that reported $583K in total revenue in fiscal year 2024. Revenue grew 16% year-over-year, indicating healthy expansion. The organization ran a surplus of $91K, a strong 16% operating margin.

Mission

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.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $336,662

Program Service Revenue $236,750

Investment Income $9,978

Other Revenue $0

TOTAL REVENUE $583,390

Expense Breakdown

Grants Paid $40,000

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $452,815

TOTAL EXPENSES $492,815

Year-over-Year Comparison

	2024	2023	Change
Revenue	$583,390	$502,024	+0.2%
Expenses	$492,815	$524,694	-0.1%
Net Income	$90,575	$-22,670	-5.0%

Key Indicators

✓ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

⚠ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
BRAD PITTAM	IMMEDIATE PAST PRESIDENT	1.00	Director	$0	$0	$0
MARK KOCH	CERTIFICATION CHAIR- EQUIPMENT	1.00	Director	$0	$0	$0
TOM FITZPATRICK	DIRECTOR	1.00	Director	$0	$0	$0
LLOYD REESE	DIRECTOR	1.00	Director	$0	$0	$0
ROB LOCKHART	DIRECTOR	1.00	Director	$0	$0	$0
BILL STAFFORD	DIRECTOR	1.00	Director	$0	$0	$0
MIKE SEBASTIAN	CERTIFICATION CHAIR - SURFACING	1.00	Director	$0	$0	$0
MIKE SUTTON	PRESIDENT	1.00	Officer	$0	$0	$0
SCOTT LIEBELT	PRESIDENT ELECT	1.00	Officer	$0	$0	$0
RANDY WATERMILLER	TREASURER	1.00	Officer	$0	$0	$0
DENISE CALABRESE	EXECUTIVE DIRECTOR	12.00	Officer	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$583,390	$492,815	$726,972	$90,575
2024	$502,024	$524,694	$875,215	$-22,670
2023	$413,703	$388,978	$730,335	$24,725
2022	$408,709	$342,871	$776,336	$65,838
2021	$401,326	$346,071	$712,307	$55,255
2020	$414,833	$358,644	$638,282	$56,189
2019	$404,819	$273,330	$569,452	$131,489

INTERNATIONAL PLAY EQUIPMENT MANUFACTURERS ASSOCIA