INTERNATIONAL ASSOCIATION OF PLUMBING AND MECHANICAL OFFICIALS (EIN 951603192) - 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

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

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.

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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 (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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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

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

$1,185,010

Total Directors

$52,800

Key Employees

$1,472,945

Highest Compensated

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

INTERNATIONAL ASSOCIATION OF PLUMBING AND MECHANICAL OFFICIALS