2024-11-15T17:44:32-05:00 2023-12-31 330098722 MILLER GIANGRANDE LLP 145 S STATE COLLEGE BLVD STE 160 BREA CA 928215824 990 2023-01-01 951603192 INTERNATIONAL ASSOCIATION OF PLUMBING AND MECHANICAL OFFICIALS INTE 9094724100 4755 E PHILADELPHIA STREET ONTARIO CA 917612810 DAVID VIOLA CEO 9094724100 2024-11-15 true true APRIL A SHANEBECK P01242984 7144942200 2024-11-15 2023 2024-10-15 13:58:12Z DAVID VIOLA 4755 E PHILADELPHIA STREET ONTARIO CA 917612816 23332514 false X WWW.IAPMO.ORG X 1948 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. 16 16 256 130 0 306253 261491 12522178 12220722 34160 336751 608618 700164 13471209 13519128 0 0 23568805 25896997 0 0 -345840 -1248969 23222965 24648028 -9751756 -11128900 41591433 41745716 9785874 8642622 31805559 33103094 X 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. false false 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. 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. 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. 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. false true true true false false false false false true false false false true true false true false true true false false false false false false false false true false false false false false false false false false false true true true true false true X 154 0 256 true false true AS false false false false true false X 16 16 false false false false true true false true false false true true true true true true true true true true false CA X X PARIYADA BUNYASAI 9094724100 4755 E PHILADELPHIA STREET ONTARIO CA 91761 X DAVID VIOLA CEO 55.00 X 1100426 0 70184 GABRIELLA DAVIS CHIEF ADMINI 45.00 X 543026 0 72066 THOMAS PALKON CHIEF TECHNI 45.00 X 514820 0 75850 DAIN HANSEN EVP OF GOVER 45.00 X 379619 0 74980 HEATHER KOFFMAN EVP AND GENE 45.00 X 368433 0 72011 LEE MERCER EVP, INDUSTR 45.00 X 366997 0 69284 GP RUSS CHANEY EXECUTIVE AD 45.00 X 352083 0 65326 GERALD CARRIER SR. VICE PRE 45.00 X 332438 0 63951 JOHN HADI SR. VP, INFO 45.00 X 323346 0 64636 BRIAN HAMNER SECRETARY/TR 5.00 X 5400 0 0 STEVEN PANELLI PRESIDENT 5.00 X X 5000 0 0 DAVID LEDDA DIRECTOR 5.00 X 4300 0 0 JEREMY STETTLER VICE PRESIDE 5.00 X X 4000 0 0 DAVID GANS IMMED PAST P 5.00 X 3500 0 0 ALLEN BECKER DIRECTOR 5.00 X 3000 0 0 KEITH BONENFANT DIRECTOR 5.00 X 3000 0 0 JEREMY DIAZ DIRECTOR 5.00 X 3000 0 0 STEVE FERNLUND DIRECTOR 5.00 X 3000 0 0 RICK GARCIA DIRECTOR 5.00 X 3000 0 0 CARLOS FLORES III DIRECTOR 5.00 X 3000 0 0 RICK MORENO DIRECTOR 5.00 X 3000 0 0 JOHN NIELSEN DIRECTOR 5.00 X 3000 0 0 BARRY RAMSEY DIRECTOR 5.00 X 3000 0 0 JASON SHANK ASSE INT PAS 5.00 X 3000 0 0 CLAUDIO SPAGNUOLO DIRECTOR 5.00 X 3000 0 0 KEVIN TINDALL DIRECTOR 5.00 X 3000 0 0 4339388 628288 112 false true false ACI INFOTECH 242 OLD NEW BRUNSWICK ROAD STE 110 PISCATAWAY NJ 08854 SOFTWARE DEVELO 1055984 ALLURE MARKETING GROUP LLC 1524 CYRUS LANE PLACENTIA CA 92870 PRINTING 911948 PACIFIC DESIGN DIRECTIONS 8171 E KAISER BLVD ANAHEIM CA 92808 CONSTRUCTION CO 301160 BUILDING PROFITS INC DBA DIALOGUE 6545 CALAMAR DRIVE CUMING GA 30040 MARKETING 274135 RICHARD GARCIA PO BOX 451 RANCHO CUCAMONG CA 91729 HVAC CONTRACTOR 222125 13 261491 261491 PRODUCT CERTIFICATION 541900 6126193 6126193 CODE & INTERPRET SALES 541900 2480563 2480563 SEMINARS & CONFERENCES 541900 1805240 1805240 PRODUCT TESTING 541380 1401326 1401326 MEMBERSHIP DUES & ASSESSMENTS 541900 407400 407400 12220722 336751 336751 35892 35892 9813386 9813386 MISCELLANEOUS INCOME 541900 516434 516434 MISCELLANEOUS FREIGHT 541900 105945 105945 CONSULTING FEE INCOME 541900 40172 40172 1721 1721 664272 13519128 12920886 336751 2701756 17344783 1926034 2662413 1262011 113151 112825 744773 440756 223388 226400 1816533 36525 1009043 346435 OUTSIDE SERVICE 1783963 REPAIRS AND MAINTENANCE 1424398 PRINTING AND PUBLICATION 1172122 CONSULTANTS FEES 852422 -11551703 24648028 0 0 0 3179827 2781741 17655058 9441634 1960316 1600629 1071624 1085273 706887 689068 1513624 1904766 23089980 13617189 10183080 9472791 826145 10704299 2908622 2761382 1586250 1304133 41591433 41745716 715139 209130 2841023 3159652 1470741 716660 4758971 4557180 9785874 8642622 X 31805559 33103094 31805559 33103094 41591433 41745716 X -11128900 144639 12281796 X false true X true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 500 744773 744773 true CRAIG COUGHLIN SPEAKER NJ ASSEMBLY 569 RAHWAY AVE WOODBRIDGE NJ 07095 500 true false false SCHEDULE C, PART I-A, LINE 1 CONTRIBUTIONS TO VARIOUS POLITICAL CAMPAIGNS THAT WOULD PROMOTE IAPMO'S INTERESTS. 1808894 1808894 17003070 9688172 7314898 849464 796700 52764 3428552 3132317 296235 9472791 ACCRUED VACATION 2562270 LEASE LIABILITY 1272431 ACCRUED EXPENSES AND PAYABLES 612014 CUSTOMER DEPOSITS 110465 4557180 X 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 (UBIT). 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, 2023. SHOULD ANY PENALTIES AND INTEREST BE INCURRED, THE ASSOCIATION'S POLICY WOULD BE TO RECOGNIZE THEM AS GENERAL AND ADMINISTRATIVE EXPENSES. GENERALLY THE ASSOCIATION'S TAX RETURNS REMAIN OPEN FOR THREE YEARS FOR FEDERAL INCOME TAX EXAMINATION AND FOUR YEARS FOR STATE INCOME TAX EXAMINATION. false SOUTH ASIA (INDIA) 2 17 PROGRAM SERVICES CODE DEVELOPMENT AND 1253316 EAST ASIA AND THE PACIFIC (AUSTRALIA) 1 23 PROGRAM SERVICES PRODUCT CERTIFICATIO 3961556 EAST ASIA AND PACIFIC (CHINA) 1 14 PROGRAM SERVICES PRODUCT TESTING 1395560 4 54 4 54 6610432 6610432 true false true false false false SCHEDULE F, PAGE 1, PART I, LINE 3 SOUTH ASIA (INDIA) 1,253,316 0 EAST ASIA AND THE PACIFIC (AUSTRALIA) 3,961,556 0 EAST ASIA AND PACIFIC (CHINA) 1,395,560 0 SCHEDULE F, PAGE 5, PART V AUSTRALIA - PROVIDES EXPERT AND EFFICIENT ASSISTANCE TO MANUFACTURERS AND IMPORTERS SEEKING GASMARK, WATERMARK AND OCEANAMARK CERTIFICATIONS. EXPENDITURES ARE RECORDED USING THE ACCRUAL METHOD OF ACCOUNTING. CHINA - PROVIDES TESTING SERVICES FOR PLUMBING AND MECHANICAL MANUFACTURERS TO VERIFY THEIR COMPLIANCE WITH APPLICABLE CODES AND STANDARDS. EXPENDITURES ARE RECORDED USING THE ACCRUAL METHOD OF ACCOUNTING. INDIA - FORMED A MEMORANDUM OF UNDERSTANDING (MOU) WITH THE INDIAN PLUMBING ASSOCIATION (IPA) AND THE INDIAN INSTITUTE OF PLUMBING (IIP) TO PROVIDE PLUMBING TRAINING AND EDUCATION THROUGHOUT INDIA. THE MOU IDENTIFIES THREE DISTINCT TARGET MARKETS: EXISTING AND EMERGING ENGINEERS; PLUMBING CONTRACTORS, CONSTRUCTION MANAGERS/SUPERVISORS; PLUMBING SYSTEMS INSTALLERS AND REPAIRERS. EXPENDITURES ARE RECORDED USING THE ACCRUAL METHOD OF ACCOUNTING. PROVIDES TESTING AND CERTIFICATION SERVICES FOR PLUMBING PRODUCTS. X X true true X X X X X false false false DAVID VIOLA CEO 812656 178180 109590 42900 27823 1170610 GABRIELLA DAVIS CHIEF ADMINISTRATIVE 426516 74593 41917 42900 29506 615092 THOMAS PALKON CHIEF TECHNICAL OFFI 444558 70262 42900 32950 590670 DAIN HANSEN EVP OF GOVERNMENT RE 314784 45846 18989 42900 32080 454599 HEATHER KOFFMAN EVP AND GENERAL COUN 322780 45653 42900 30063 440444 LEE MERCER EVP, INDUSTRY RELATI 322741 44256 42900 26384 436281 GP RUSS CHANEY EXECUTIVE ADVISOR 288526 18238 45319 42900 23119 417409 GERALD CARRIER SR. VICE PRESIDENT 314485 17953 42900 21051 396389 JOHN HADI SR. VP, INFORMATION 294982 17000 11364 42100 22536 387982 SCHEDULE J, PAGE 1, PART I, LINE 1A IT IS THE ORGANIZATION'S POLICY TO FLY COACH/BUSINESS CLASS. EXCEPTIONS ARE SOMETIMES MADE FOR INTERNATIONAL TRAVEL, HEALTH CONCERNS AND WHEN NO OTHER CLASS OF TRAVEL IS AVAILABLE. THE CEO, SOME BOARD OF DIRECTORS AND SOME SENIOR STAFF DIRECTORS HAVE TRAVELED FIRST CLASS. IN MANY CASES THE COST FOR TRAVEL, INCLUDING FIRST CLASS UPGRADES, IS REIMBURSED TO IAPMO BY THE CLIENTS BEING SERVED. IN OTHER CASES, FIRST CLASS UPGRADES ARE PROVIDED WITHOUT COST AS A RESULT OF AIRLINE UPGRADE POLICIES. THE FIRST CLASS UPGRADES WERE NOT TREATED AS TAXABLE COMPENSATION. IT IS THE ORGANIZATION'S POLICY TO INCLUDE COMPANIONS IN CERTAIN BOARD OF DIRECTORS MEETINGS FOR THE PURPOSE OF MEETING AS THE CONFERENCE PLANNING AND SPECIAL PROJECTS COMMITTEE IN ORDER TO PLAN ACTIVITIES HELD DURING THE IAPMO ANNUAL EDUCATION AND BUSINESS CONFERENCE. THE CEO AND CERTAIN SENIOR STAFF DIRECTORS HAVE HAD COMPANIONS TRAVEL WITH THEM IN ORDER TO ASSIST IN THE CONDUCT OF THE BUSINESS ACTIVITIES. THE COMPANION TRAVEL WAS TREATED AS TAXABLE COMPENSATION AND 1099S WERE ISSUED TO THE COMPANIONS. FORM 990, PAGE 2, PART III, LINE 4A 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. 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, MEXICO 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, ASSE NATIONAL CHAPTER OF IAPMO MEMBERS, EMEMBERS, AND DISPENSING EQUIPMENT ALLIANCE NATIONAL CHAPTER 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. 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 2021 TO PERFORM ANOTHER COMPETITIVE ASSESSMENT OF WAGES OF APPROXIMATELY 70 STAFF POSITIONS AT VARIOUS LEVELS, INCLUDING KEY STAFF. FORM 990, PAGE 6, PART VI, LINE 15B AN INDEPENDENT FIRM WAS HIRED IN 2021 TO PERFORM ANOTHER COMPETITIVE ASSESSMENT OF WAGES OF APPROXIMATELY 70 STAFF POSITIONS AT VARIOUS LEVELS, INCLUDING 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 2023 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 28, 2023. COMPENSATION REPORTED FOR DAVID VIOLA, THOMAS PALKON, GABRIELLA DAVIS AND HEATHER KOFFMAN 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. FORM 990, PART XI, LINE 9 NET CONTRIBUTIONS FROM RELATED TAX-EXEMPT ORGANIZA 12,281,796 IAPMO EVALUATION SERVICE LLC 4755 E PHILADELPHIA STREET ONTARIO CA 91761 200606699 BUILDING P CA 826768 1271513 IAPMO IAPMO VENTURES LLC DBA IAPMO EGS 4755 E PHILADELPHIA STREET ONTARIO CA 91761 453579829 PRODUCT TE CA -34274 319877 IAPMO QUALITY CONTROL CONSULTANTS LLC 4755 E PHILADELPHIA STREET ONTARIO CA 91761 271868022 PRODUCT TE CA 35286 183498 IAPMO ARCSA INTERNATIONAL LLC 4755 E PHILADELPHIA STREET ONTARIO CA 91761 934437238 RAINWATER CA 188495 IAPMO IAPMO RESEARCH AND TESTING INC 5001 E PHILADELPHIA STREET ONTARIO CA 917612816 954507362 PRODUCT TE CA 501C 6 IAPMO IAPMO true IAPMO OCEANIA 7-11 FULLARD ROAD NARRE WARREN VICTORIA AS 3805 PRODUCT CE AS IAPMO C CORP -1015214 3010948 false IAPMO PLUMBING CODES AND STANDARDS NO 38/1 2 1ST FLOOR AHMED PLAZA BANGALURU KARNATAKA IN 560100 CODE DEVEL IN IAPMO C CORP -633293 751215 false GUANGZHOU IAPMO LAB NO 201 BLDG A YUSHU INDUSTRIAL PK GUANGZHOU GUANGDONG CH 510663 PRODUCT TE CH IAPMO C CORP -357354 873779 false false true true false false false false false false false false false false false false false true false false IAPMO RESEARCH AND TESTING INC C 13961986 CASH IAPMO RESEARCH AND TESTING INC Q 12326823 FORMULA IAPMO OCEANIA B 746751 CASH IAPMO PLUMBING CODES AND STANDARDS B 560063 CASH GUANGZHOU IAPMO LAB B 373375 CASH SCHEDULE R TRANSACTIONS WITH RELATED ORGANIZATIONS MANAGEMENT, MARKETING AND FACILITY EXPENSES ARE SHARED BY INTERNATIONAL ASSOCIATION OF PLUMBING AND MECHANICAL OFFICIALS (IAPMO) AND IAPMO RESEARCH AND TESTING, INC.(R&T) EXPENSES ARE PAID BY IAPMO. PERCENTAGES HAVE BEEN DEVELOPED TO ALLOCATE AND CHARGE R&T FOR THEIR SHARE OF SUCH EXPENSES. IAPMO R&T MAKES CONTRIBUTIONS TO IAPMO DURING THE YEAR THAT INCLUDE THE REIMBURSEMENT OF THE ALLOCATED EXPENSES.