INTERNATIONAL ASSOCIATION OF PLUMBING AND MECHANICAL OFFICIALS

EIN: 951603192

ONTARIO, CA

Total Revenue
$13,519,128
Total Expenses
$24,648,028
Total Assets
$41,745,716
Net Assets
$33,103,094
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Financial Vulnerability Assessment (Tuckman-Chang)

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Financial Trends

Organization Details

Formation Year
1948
Principal Officer
DAVID VIOLA
Phone
9094724100
Tax Period
2023-01-01 to 2023-12-31

INTERNATIONAL ASSOCIATION OF PLUMBING AND MECHANICAL OFFICIALS, founded in 1948, is a mid-sized nonprofit that reported $13.5M in total revenue in fiscal year 2023. Expenses of $24.6M exceeded revenue, resulting in a 82% operating deficit.

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.

Program Service Accomplishments

Program 1

IAPMO DEVELOPS ITS CODES AND PUBLICATIONS ON A THREE-YEAR CYCLE. THE YEAR 2023 MARKED THE FIRST YEAR OF THE CODE CYCLE TO DEVELOP THE 2027 EDITIONS. THROUGHOUT THE YEAR, SEVERAL COMMITTEE MEETINGS...

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IAPMO DEVELOPS ITS CODES AND PUBLICATIONS ON A THREE-YEAR CYCLE. THE YEAR 2023 MARKED THE FIRST YEAR OF THE CODE CYCLE TO DEVELOP THE 2027 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 97-YEAR EXISTENCE.

Program 2

TO SUPPORT THE UPC, UMC, UNIFORM SOLAR HYDRONICS & GEOTHERMAL CODE AND UNIFORM SWIMMING POOL, SPA AND HOT TUB CODE, IAPMO SEEKS THE ASSISTANCE OF EXPERTS IN THE APPROPRIATE FIELD TO DEVELOP...

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TO SUPPORT THE UPC, UMC, UNIFORM SOLAR HYDRONICS & GEOTHERMAL 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 A VARIETY OF SEMINARS IN 2023 VIRTUALLY AND THROUGHOUT THE UNITED STATES.

Program 3

IAPMO IS A MEMBER-DRIVEN ASSOCIATION WITH APPROXIMATELY 4,800 MEMBERS LOCATED AROUND THE WORLD. THE MEMBERS OF IAPMO RECEIVE BENEFITS INCLUDING DISCOUNTS ON PRODUCTS AND SERVICES, A MEMBERSHIP...

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IAPMO IS A MEMBER-DRIVEN ASSOCIATION WITH APPROXIMATELY 4,800 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. IAPMO DISTRIBUTED 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 AN ANNUAL CONFERENCE WHERE MEMBERS CAME TOGETHER TO VOTE ON BOARD OF DIRECTORS AND OFFICERS. LASTLY, IAPMO PROVIDED SUPPORT TO THE ACTIVITIES OF APPROXIMATELY 30 ACTIVE CHAPTERS LOCATED THROUGHOUT THE UNITED STATES.

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Trantor Score

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

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Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $261,491
Program Service Revenue $12,220,722
Investment Income $336,751
Other Revenue $700,164
TOTAL REVENUE $13,519,128

Expense Breakdown

Grants Paid $0
Salaries & Benefits $25,896,997
Fundraising Expenses $0
Other Expenses $-1,248,969
TOTAL EXPENSES $24,648,028

Year-over-Year Comparison

2023 2022 Change
Revenue $13,519,128 $13,471,209 +0.0%
Expenses $24,648,028 $23,222,965 +0.1%
Net Income $-11,128,900 $-9,751,756 +0.1%
Key Indicators
Grants to Organizations Grants to Individuals Lobbying Political Activity Foreign Activities Donor Advised Fund Schedule B Required
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Governance

Voting Members
16
Independent Members
16
Employees
256
Volunteers
130

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
4
$1,185,010
Total Directors
16
$52,800
Key Employees
3
$1,472,945
Highest Compensated
5
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
DAVID VIOLA CEO 55.00
Officer
$1,100,426 $70,184 $1,170,610
GABRIELLA DAVIS CHIEF ADMINI 45.00
Key Emp
$543,026 $72,066 $615,092
THOMAS PALKON CHIEF TECHNI 45.00
Highest
$514,820 $75,850 $590,670
DAIN HANSEN EVP OF GOVER 45.00
Highest
$379,619 $74,980 $454,599
HEATHER KOFFMAN EVP AND GENE 45.00
Key Emp
$368,433 $72,011 $440,444
LEE MERCER EVP, INDUSTR 45.00
Highest
$366,997 $69,284 $436,281
GP RUSS CHANEY EXECUTIVE AD 45.00
Key Emp
$352,083 $65,326 $417,409
GERALD CARRIER SR. VICE PRE 45.00
Highest
$332,438 $63,951 $396,389
JOHN HADI SR. VP, INFO 45.00
Highest
$323,346 $64,636 $387,982
BRIAN HAMNER SECRETARY/TR 5.00
Officer
$5,400 $0 $5,400
STEVEN PANELLI PRESIDENT 5.00
Officer Director
$5,000 $0 $5,000
DAVID LEDDA DIRECTOR 5.00
Director
$4,300 $0 $4,300
JEREMY STETTLER VICE PRESIDE 5.00
Officer Director
$4,000 $0 $4,000
DAVID GANS IMMED PAST P 5.00
Director
$3,500 $0 $3,500
ALLEN BECKER DIRECTOR 5.00
Director
$3,000 $0 $3,000
KEITH BONENFANT DIRECTOR 5.00
Director
$3,000 $0 $3,000
JEREMY DIAZ DIRECTOR 5.00
Director
$3,000 $0 $3,000
STEVE FERNLUND DIRECTOR 5.00
Director
$3,000 $0 $3,000
RICK GARCIA DIRECTOR 5.00
Director
$3,000 $0 $3,000
CARLOS FLORES III DIRECTOR 5.00
Director
$3,000 $0 $3,000
RICK MORENO DIRECTOR 5.00
Director
$3,000 $0 $3,000
JOHN NIELSEN DIRECTOR 5.00
Director
$3,000 $0 $3,000
BARRY RAMSEY DIRECTOR 5.00
Director
$3,000 $0 $3,000
JASON SHANK ASSE INT PAS 5.00
Director
$3,000 $0 $3,000
CLAUDIO SPAGNUOLO DIRECTOR 5.00
Director
$3,000 $0 $3,000
KEVIN TINDALL DIRECTOR 5.00
Director
$3,000 $0 $3,000
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
2024 No data No data No data No data
2023 $13,519,128 $24,648,028 $41,745,716 $-11,128,900
2022 $13,471,209 $23,222,965 $41,591,433 $-9,751,756
2021 $15,379,959 $23,972,898 $40,847,771 $-8,592,939
2020 $8,914,345 $22,555,078 $33,606,202 $-13,640,733
2019 $11,163,889 $22,589,789 $30,656,060 $-11,425,900
2018 $9,205,179 $20,701,116 $29,290,525 $-11,495,937
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