Nonprofit · EIN 95-1603192
INTERNATIONAL ASSOCIATION OF PLUMBING AND MECHANICAL OFFICIALS
Tax-exempt · ONTARIO, CA 91761
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $15,044,280 | $26,186,619 | -$11,142,339 | $43,847,903 | $9,089,664 | $34,758,239 |
| December 31, 2023 | 990 | $13,519,128 | $24,648,028 | -$11,128,900 | $41,745,716 | $8,642,622 | $33,103,094 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $8,724
- Program service revenue
- $13,731,800
- Investment income
- $891,691
- Royalties
- $36,824
- Other revenue
- $412,065
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $2,974,460
- Other salaries and wages
- $17,923,983
- Salaries, compensation and benefits (total)
- $27,636,323
- Professional fundraising fees
- $0
- Legal fees
- $264,876
- Accounting fees
- $134,925
- Travel
- $1,940,715
- Depreciation
- $1,015,489
Balance sheet and other
- Total assets, start of year
- $41,745,716
- Total assets, end of year
- $43,847,903
- Total liabilities, end of year
- $9,089,664
- Net assets, end of year
- $34,758,239
- Land, buildings and equipment
- $9,148,775
- Publicly traded securities
- $8,532,299
- Net assets without donor restrictions
- $34,758,239
- Gross unrelated business income
- $8,627
- Gross receipts
- $32,369,550
- Employees
- 269
- Volunteers
- 130
- Year formed
- 1948
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| DAVID VIOLA | CEO Officer | 55 | $1,158,592 | $69,571 |
| GABRIELLA DAVIS | CHIEF ADMINI Key employee | 45 | $535,275 | $78,932 |
| THOMAS PALKON | CHIEF TECHNI Key employee | 45 | $531,583 | $74,106 |
| HEATHER KOFFMAN | EVP AND GENE Key employee | 45 | $393,468 | $78,932 |
| DAIN HANSEN | EVP OF GOVER Highest-paid employee | 45 | $372,359 | $74,035 |
| DANIEL J NUNEZ | EVP OF FIELD Highest-paid employee | 45 | $372,784 | $56,840 |
| GP RUSS CHANEY | EXECUTIVE AD Highest-paid employee | 45 | $349,783 | $66,635 |
| GERALD CARRIER | SR. VICE PRE Highest-paid employee | 45 | $343,045 | $67,004 |
| JOHN HADI | SR. VP, INFO Highest-paid employee | 45 | $331,703 | $69,339 |
| STEVEN PANELLI | PRESIDENT Trustee or director, Officer | 5 | $5,000 | $0 |
| JEREMY STETTLER | VICE PRESIDE Trustee or director, Officer | 5 | $4,000 | $0 |
| KEITH BONENFANT | DIRECTOR Trustee or director | 5 | $3,000 | $0 |
| JEREMY DIAZ | DIRECTOR Trustee or director | 5 | $3,000 | $0 |
| BRAD ELLIOTT | DIRECTOR Trustee or director | 5 | $3,000 | $0 |
| STEVE FERNLUND | DIRECTOR Trustee or director | 5 | $3,000 | $0 |
11 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DAVID GANS | IMMED PAST P Trustee or director | 5 | $3,000 |
| RICK GARCIA | DIRECTOR Trustee or director | 5 | $3,000 |
| ERIC GILBREATH | DIRECTOR Trustee or director | 5 | $3,000 |
| CARLOS FLORES III | DIRECTOR Trustee or director | 5 | $3,000 |
| DAVID LEDDA | DIRECTOR Trustee or director | 5 | $3,000 |
| RICK MORENO | DIRECTOR Trustee or director | 5 | $3,000 |
| JOHN NIELSEN | DIRECTOR Trustee or director | 5 | $3,000 |
| DAN RADEMACHER | IMMED PAST P Trustee or director | 5 | $3,000 |
| BARRY RAMSEY | DIRECTOR Trustee or director | 5 | $3,000 |
| KEVIN TINDALL | DIRECTOR Trustee or director | 5 | $3,000 |
| BRIAN HAMNER | SECRETARY/TR Officer | 5 | $3,000 |
990 for the year ended December 31, 2023: 26 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| DAVID VIOLA | CEO Officer | 55 | $1,100,426 | $70,184 |
| GABRIELLA DAVIS | CHIEF ADMINI Key employee | 45 | $543,026 | $72,066 |
| THOMAS PALKON | CHIEF TECHNI Highest-paid employee | 45 | $514,820 | $75,850 |
| DAIN HANSEN | EVP OF GOVER Highest-paid employee | 45 | $379,619 | $74,980 |
| HEATHER KOFFMAN | EVP AND GENE Key employee | 45 | $368,433 | $72,011 |
| LEE MERCER | EVP, INDUSTR Highest-paid employee | 45 | $366,997 | $69,284 |
| GP RUSS CHANEY | EXECUTIVE AD Key employee | 45 | $352,083 | $65,326 |
| GERALD CARRIER | SR. VICE PRE Highest-paid employee | 45 | $332,438 | $63,951 |
| JOHN HADI | SR. VP, INFO Highest-paid employee | 45 | $323,346 | $64,636 |
| BRIAN HAMNER | SECRETARY/TR Officer | 5 | $5,400 | $0 |
| STEVEN PANELLI | PRESIDENT Trustee or director, Officer | 5 | $5,000 | $0 |
| DAVID LEDDA | DIRECTOR Trustee or director | 5 | $4,300 | $0 |
| JEREMY STETTLER | VICE PRESIDE Trustee or director, Officer | 5 | $4,000 | $0 |
| DAVID GANS | IMMED PAST P Trustee or director | 5 | $3,500 | $0 |
| ALLEN BECKER | DIRECTOR Trustee or director | 5 | $3,000 | $0 |
| KEITH BONENFANT | DIRECTOR Trustee or director | 5 | $3,000 | $0 |
| JEREMY DIAZ | DIRECTOR Trustee or director | 5 | $3,000 | $0 |
| STEVE FERNLUND | DIRECTOR Trustee or director | 5 | $3,000 | $0 |
| RICK GARCIA | DIRECTOR Trustee or director | 5 | $3,000 | $0 |
| CARLOS FLORES III | DIRECTOR Trustee or director | 5 | $3,000 | $0 |
| RICK MORENO | DIRECTOR Trustee or director | 5 | $3,000 | $0 |
| JOHN NIELSEN | DIRECTOR Trustee or director | 5 | $3,000 | $0 |
| BARRY RAMSEY | DIRECTOR Trustee or director | 5 | $3,000 | $0 |
| JASON SHANK | ASSE INT PAS Trustee or director | 5 | $3,000 | $0 |
| CLAUDIO SPAGNUOLO | DIRECTOR Trustee or director | 5 | $3,000 | $0 |
| KEVIN TINDALL | DIRECTOR Trustee or director | 5 | $3,000 | $0 |
Address and contacts
- Address (IRS master file)
- 4755 E PHILADELPHIA ST, ONTARIO, CA 91761-2810
- In care of
- % HUMAN RESOURCES
- Principal officer (990 for 2024)
- DAVID VIOLA, 4755 E PHILADELPHIA STREET, ONTARIO, CA 917612816
- Signed the 990
- DAVID VIOLA, CEO
- Phone
- (909) 472-4100
- Website
- WWW.IAPMO.ORG
- Return prepared by
- MILLER GIANGRANDE LLP
California records
California keeps its own records of charities and corporations. Search them by EIN 95-1603192 or by the name INTERNATIONAL ASSOCIATION OF PLUMBING AND MECHANICAL OFFICIALS.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
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 accomplishments
- 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 98-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 2024 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.
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 95-1603192
- Tax-exempt status
- 501(c)(6): Business league or chamber of commerce
- Donations deductible
- No
- Exempt since
- 1949
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $43,847,903
- Income (IRS master file)
- $32,369,550
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $15,044,280 | $26,186,619 | $43,847,903 | IRS |
| 990 | December 2023 | $13,519,128 | $24,648,028 | $41,745,716 | XML |
| 990 | December 2022 | $13,471,209 | $23,222,965 | $41,591,433 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990 | December 2017 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 95-1603192).
Questions about INTERNATIONAL ASSOCIATION OF PLUMBING AND MECHANICAL OFFICIALS
- What is the EIN of INTERNATIONAL ASSOCIATION OF PLUMBING AND MECHANICAL OFFICIALS?
- The employer identification number (EIN) of INTERNATIONAL ASSOCIATION OF PLUMBING AND MECHANICAL OFFICIALS is 95-1603192.
- Is INTERNATIONAL ASSOCIATION OF PLUMBING AND MECHANICAL OFFICIALS tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 1949.
- Are donations to INTERNATIONAL ASSOCIATION OF PLUMBING AND MECHANICAL OFFICIALS tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does INTERNATIONAL ASSOCIATION OF PLUMBING AND MECHANICAL OFFICIALS file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of INTERNATIONAL ASSOCIATION OF PLUMBING AND MECHANICAL OFFICIALS due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did INTERNATIONAL ASSOCIATION OF PLUMBING AND MECHANICAL OFFICIALS last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of INTERNATIONAL ASSOCIATION OF PLUMBING AND MECHANICAL OFFICIALS?
- The 990 for the year ended December 31, 2024 names DAVID VIOLA.
- Who are the officers and directors of INTERNATIONAL ASSOCIATION OF PLUMBING AND MECHANICAL OFFICIALS?
- The 990 for the year ended December 31, 2024 lists 26 people; 26 received compensation from the organization, the highest $1,158,592 (DAVID VIOLA, CEO).
- How much revenue does INTERNATIONAL ASSOCIATION OF PLUMBING AND MECHANICAL OFFICIALS have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $15,044,280, expenses of $26,186,619 and total assets of $43,847,903 at year end.
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