IAPMO RESEARCH AND TESTING INC: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- IAPMO RESEARCH AND TESTING INC (EIN 95-4507362)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-11-13
- IRS object ID
- 202523179349305367
- Schema version
- 2024v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-11-13T12:52:07-05:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 330098722 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MILLER GIANGRANDE LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 145 S STATE COLLEGE BLVD STE 160 | AddressLine1Txt |
| City | BREA | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 928215824 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 954507362 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | IAPMO RESEARCH AND TESTING INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | IAPM | BusinessNameControlTxt |
| Phone | 9094724100 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4755 E PHILADELPHIA STREET | AddressLine1Txt |
| City | ONTARIO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 917612816 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DAVID VIOLA | PersonNm |
| Person Title | CEO | PersonTitleTxt |
| Phone | 9094724100 | PhoneNum |
| Signature | 2025-11-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | APRIL A SHANEBECK | PreparerPersonNm |
| PTIN | P01242984 | PTIN |
| Phone | 7144942200 | PhoneNum |
| Preparation | 2025-11-13 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Change | Yes (X) | AddressChangeInd |
| Principal Officer | DAVID VIOLA | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4755 E PHILADELPHIA STREET | AddressLine1Txt |
| City | ONTARIO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 917612816 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $67,384,490 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.IAPMO.ORG | WebsiteAddressTxt |
| Type Of Organization Assoc | Yes (X) | TypeOfOrganizationAssocInd |
| Formation | 1995 | FormationYr |
| Activity Or Mission | PERFORMING INDEPENDENT TESTING, RESEARCH, AND TECHNICAL SERVICES IN THE PLUMBING AND MECHANICAL INDUSTRIES, AS WELL AS PROVIDING CONSULTATION, TRAINING, QUALITY ASSURANCE, FAILURE ANALYSIS, AND WITNESS/FIELD TESTING SERVICES. | ActivityOrMissionDesc |
| Voting Members Governing Body | 5 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 5 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $58,014,311 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $66,714,592 | CYProgramServiceRevenueAmt |
| PY Investment Income | $157,222 | PYInvestmentIncomeAmt |
| CY Investment Income | $389,489 | CYInvestmentIncomeAmt |
| PY Other Revenue | $6,959 | PYOtherRevenueAmt |
| CY Other Revenue | $280,409 | CYOtherRevenueAmt |
| PY Total Revenue | $58,178,492 | PYTotalRevenueAmt |
| CY Total Revenue | $67,384,490 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $16,237,352 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $18,437,559 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $24,904,703 | PYOtherExpensesAmt |
| CY Other Expenses | $29,125,131 | CYOtherExpensesAmt |
| PY Total Expenses | $41,142,055 | PYTotalExpensesAmt |
| CY Total Expenses | $47,562,690 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $17,036,437 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $19,821,800 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $19,242,887 | TotalAssetsBOYAmt |
| Total Assets EOY | $24,833,599 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $16,958,186 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $17,902,079 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $2,284,701 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $6,931,520 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | TO PROTECT THE PUBLIC'S HEALTH AND SAFETY BY WORKING IN CONCERT WITH GOVERNMENT AND INDUSTRY TO IMPLEMENT COMPREHENSIVE PLUMBING AND MECHANICAL SYSTEMS AROUND THE WORLD. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Desc | PROVIDE PRODUCT TESTING FOR PLUMBING AND MECHANICAL PRODUCTS MANUFACTURED IN ACCORDANCE WITH ACCEPTABLE STANDARDS TO PRODUCERS OF PLUMBING AND MECHANICAL PRODUCTS SOLD IN NORTH AMERICA. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PROVIDE LISTING SERVICES FOR PLUMBING AND MECHANICAL PRODUCTS MANUFACTURED IN ACCORDANCE WITH ACCEPTABLE STANDARDS TO PRODUCERS OF PLUMBING AND MECHANICAL PRODUCTS SOLD IN NORTH AMERICA. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PROVIDE LISTING COMPLIANCE INSPECTIONS FOR PLUMBING AND MECHANICAL PRODUCTS MANUFACTURED IN ACCORDANCE WITH ACCEPTABLE STANDARDS TO PRODUCERS OF PLUMBING AND MECHANICAL PRODUCTS SOLD IN NORTH AMERICA. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER REVENUE COMES FROM ISO REGISTRATION, LABORATORY RECOGNITION, STANDARDS, CONSULTING INCOME, AND WITNESS/FIELD TESTING. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Described In Section501c3 | false | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (true) | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | Yes (true) | ForeignOfficeInd |
| Foreign Activities | Yes (true) | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | Yes (true) | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| Info In Schedule O Part V | Yes (X) | InfoInScheduleOPartVInd |
| IRP Document | 61 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | Yes (true) | ForeignFinancialAccountInd |
| Foreign Country | ID | ForeignCountryCd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 5 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 5 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (true) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | false | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | PARIYADA BUNYASAI | PersonNm |
| Phone | 9094724100 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4755 E PHILADELPHIA STREET | AddressLine1Txt |
| City | ONTARIO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 917612816 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Key EmployeeKeyEmployeeInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd |
|---|---|---|---|---|---|---|---|---|
| KEN WIJAYA | ||||||||
| EVP-R&T LAB | 45.00 | Yes (X) | $0 | $517,273 | $71,736 | |||
| JIN LUO | ||||||||
| EVP-LAB RECO | 45.00 | Yes (X) | $0 | $476,356 | $79,726 | |||
| OHANNES DEMBEKJIAN | ||||||||
| EVP-CONT COM | 45.00 | Yes (X) | $0 | $450,256 | $71,924 | |||
| SHIRLEY DEWI | ||||||||
| SVP-QUALITY | 45.00 | $0 | $277,327 | $70,438 | Yes (X) | |||
| ANISH DESAI | ||||||||
| VP-PRODUCT C | 45.00 | $0 | $271,847 | $69,816 | Yes (X) | |||
| XUEFENG HUANG | ||||||||
| LAB DIRECTOR | 45.00 | $0 | $236,175 | $65,238 | Yes (X) | |||
| CHRISTINE DONDA | ||||||||
| SVP-WATER SY | 45.00 | $0 | $215,540 | $58,929 | Yes (X) | |||
| OSCAR ZANONI | ||||||||
| VP-CERTIFICA | 45.00 | $0 | $229,626 | $31,847 | Yes (X) | |||
| JEREMY DIAZ | ||||||||
| DIRECTOR | 5.00 | $0 | $0 | $0 | Yes (X) | |||
| JOHN NIELSEN | ||||||||
| DIRECTOR | 5.00 | $0 | $0 | $0 | Yes (X) | |||
| STEVE PANELLI | ||||||||
| CHAIRMAN | 5.00 | $0 | $0 | $0 | Yes (X) | Yes (X) | ||
| DAN RADEMACHER | ||||||||
| DIRECTOR | 5.00 | $0 | $0 | $0 | Yes (X) | |||
| JEREMY STETTLER | ||||||||
| VICE CHAIRMA | 5.00 | $0 | $0 | $0 | Yes (X) | Yes (X) | ||
| BRIAN HAMNER | ||||||||
| SECRETARY/EX | 5.00 | $0 | $0 | $0 | Yes (X) | |||
| DAVID VIOLA | ||||||||
| CEO | 5.00 | $0 | $0 | $0 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Reportable Comp Rltd Org | $2,674,400 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $519,654 | TotalOtherCompensationAmt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt | Address Line1ContractorAddress/ForeignAddress/AddressLine1Txt | Address Line2ContractorAddress/ForeignAddress/AddressLine2Txt | CityContractorAddress/ForeignAddress/CityNm | Province Or StateContractorAddress/ForeignAddress/ProvinceOrStateNm | CountryContractorAddress/ForeignAddress/CountryCd |
|---|---|---|---|---|---|---|---|---|---|---|
| SEKIM ENTERPRISES INC | ||||||||||
| 2814 BROOKS STREET 336 | MISSOULA | MT | 59801 | ISO AUDITOR | $337,744 | |||||
| SI-MIN WU | ||||||||||
| CERTIFICTN INSP | $319,906 | RM 503504 BLDG C FANQUIN | NANSANHUAN EAST RD 27 | BEIJING | FENGTAI DISTRICT | CH | ||||
| RANGEL UNIVERSAL ISO CERTIFICATION | ||||||||||
| 4540 GROTHAM LANE | MARTINEZ | CA | 94553 | ISO AUDITOR | $318,185 | |||||
| VELOCITY GLOBAL | ||||||||||
| 3858 WALNUT STREET STE 107 | DENVER | CO | 80205 | OUTSOURCED EMPL | $300,682 | |||||
| BOSCONIAN INTERNATIONAL | ||||||||||
| 20516 ROMAR LANE | SANTA CLARITA | CA | 91350 | ISO AUDITOR | $257,575 | |||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 9 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| RESEARCH LISTINGS | 541900 | $29,211,898 | $29,211,898 |
| COMPLIANCE INSP - LISTING | 541900 | $10,340,701 | $10,340,701 |
| CERTIFICATIONS & EXAMS | 541380 | $10,140,914 | $10,140,914 |
| PRODUCT TESTING | 541900 | $9,074,123 | $9,074,123 |
| ISO REGISTRATION | 541900 | $6,370,549 | $6,370,549 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,576,407 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,576,407 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $66,714,592 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $389,489 | TotalRevenueColumnAmt |
| Exclusion | $389,489 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS INCOME | Desc |
| Business | 541900 | BusinessCd |
| Total Revenue Column | $280,409 | TotalRevenueColumnAmt |
| Exclusion | $280,409 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $280,409 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $67,384,490 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $66,714,592 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $669,898 | ExclusionAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,130,827 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,580,433 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,840,545 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $885,754 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,849 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,424 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,400 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $113,980 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,772,403 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $364,781 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $345,070 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| ALLOCATED MANAGEMENT FEE | $13,503,334 |
| OUTSIDE SERVICE | $9,227,280 |
| OFFICE RENT | $1,107,268 |
| SUPPLIES | $592,468 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,082,874 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $47,562,690 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,560,261 | BOYAmt |
| EOY | $2,804,925 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,209,472 | BOYAmt |
| EOY | $9,259,220 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $65,306 | BOYAmt |
| EOY | $991,546 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $28,438 | BOYAmt |
| EOY | $27,008 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $270,795 | BOYAmt |
| EOY | $247,145 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $5,475,529 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $3,583,547 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,798,802 | BOYAmt |
| EOY | $1,891,982 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,125,494 | BOYAmt |
| EOY | $9,451,353 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $184,319 | BOYAmt |
| EOY | $160,420 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,242,887 | BOYAmt |
| EOY | $24,833,599 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $76,203 | BOYAmt |
| EOY | $287,511 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,950,702 | BOYAmt |
| EOY | $14,937,060 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,931,281 | BOYAmt |
| EOY | $2,677,508 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,958,186 | BOYAmt |
| EOY | $17,902,079 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,284,701 | BOYAmt |
| EOY | $6,931,520 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,284,701 | BOYAmt |
| EOY | $6,931,520 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,242,887 | BOYAmt |
| EOY | $24,833,599 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $19,821,800 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | -$15,174,981 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,642,593 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,021,378 | DepreciationAmt |
| Book Value | $621,215 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,110,731 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,896,668 | DepreciationAmt |
| Book Value | $1,214,063 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $722,205 | OtherCostOrOtherBasisAmt |
| Depreciation | $665,501 | DepreciationAmt |
| Book Value | $56,704 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $1,891,982 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)
| DescDesc | AmtAmt |
|---|---|
| CUSTOMER DEPOSITS | $1,849,478 |
| ACCRUED EXPENSES AND PAYABLES | $745,409 |
| ACCRUED VACATION PAYABLE | $42,273 |
| LEASE LIABILITY | $40,348 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $2,677,508 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE D, PAGE 3, PART X | FormAndLineReferenceDesc |
| Explanation | 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 TAX INCOME (UBTI). 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, 2024. 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 EXAMINATION. | ExplanationTxt |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | false | GrantRecordsMaintainedInd |
Account Activities Outside US AccountActivitiesOutsideUSGrp (2 entries)
| RegionRegionTxt | OfficesOfficesCnt | EmployeeEmployeeCnt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Specific Services ProvidedSpecificServicesProvidedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|---|---|---|
| EAST ASIA AND THE PACIFIC (INDONESIA) | 1 | 9 | PROGRAM SERVICES | PRODUCT TESTING | $1,354,808 |
| NORTH AMERICA (MEXICO) | 1 | 2 | PROGRAM SERVICES | PRODUCT TESTING | $248,696 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 2 | SubtotalOfficesCnt |
| Subtotal Employees | 11 | SubtotalEmployeesCnt |
| Total Office | 2 | TotalOfficeCnt |
| Total Employee | 11 | TotalEmployeeCnt |
| Subtotal Spent | $1,603,504 | SubtotalSpentAmt |
| Total Spent | $1,603,504 | TotalSpentAmt |
| Transfer To Foreign Corp | Yes (true) | TransferToForeignCorpInd |
| Interest In Foreign Trust | false | InterestInForeignTrustInd |
| Foreign Corp Ownership | Yes (true) | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | false | PassiveForeignInvestmestCoInd |
| Foreign Partnership | false | ForeignPartnershipInd |
| Boycott Countries | false | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE F, PAGE 1, PART I, LINE 3 | FormAndLineReferenceDesc |
| Explanation | EAST ASIA AND THE PACIFIC (INDONESIA) 1,354,808 0 NORTH AMERICA (MEXICO) 248,696 0 | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| First Class Or Charter Travel | Yes (X) | FirstClassOrCharterTravelInd |
| Written Policy Ref T And E Expnss | Yes (true) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (true) | SubstantiationRequiredInd |
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (8 entries)
| TitleTitleTxt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt |
|---|---|---|---|---|---|---|
| KEN WIJAYA | ||||||
| EVP-R&T LAB | $426,218 | $60,319 | $30,736 | $44,850 | $26,886 | $589,009 |
| JIN LUO | ||||||
| EVP-LAB RECOGNITION | $405,066 | $55,686 | $15,604 | $44,850 | $34,876 | $556,082 |
| OHANNES DEMBEKJIAN | ||||||
| EVP-CONT COMPLIANCE | $398,343 | $12,928 | $38,985 | $44,850 | $27,074 | $522,180 |
| SHIRLEY DEWI | ||||||
| SVP-QUALITY ASSURAN | $246,834 | $21,000 | $9,493 | $36,053 | $34,385 | $347,765 |
| ANISH DESAI | ||||||
| VP-PRODUCT CERTIFICA | $243,421 | $20,000 | $8,426 | $35,340 | $34,476 | $341,663 |
| XUEFENG HUANG | ||||||
| LAB DIRECTOR | $209,575 | $10,479 | $16,121 | $30,702 | $34,536 | $301,413 |
| CHRISTINE DONDA | ||||||
| SVP-WATER SYSTEMS | $193,040 | $22,500 | $28,275 | $30,654 | $274,469 | |
| OSCAR ZANONI | ||||||
| VP-CERTIFICATION PRO | $204,406 | $25,220 | $29,101 | $2,746 | $261,473 | |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE J, PAGE 1, PART I, LINE 1A | FormAndLineReferenceDesc |
| Explanation | IT IS THE ORGANIZATION'S POLICY TO FLY COACH/BUSINESS CLASS. EXCEPTIONS ARE SOMETIMES MADE FOR INTERNATIONAL TRAVEL, WHEN NO OTHER CLASS OF TRAVEL IS AVAILABLE AND WHEN REIMBURSED TO IAPMO R&T BY CLIENTS BEING SERVED. THE FIRST CLASS UPGRADES WERE NOT TREATED AS TAXABLE COMPENSATION. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (12 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 2, PART III, LINE 4D | OTHER REVENUE COMES FROM ISO REGISTRATION, LABORATORY RECOGNITION, STANDARDS, CONSULTING INCOME, AND WITNESS/FIELD TESTING. |
| FORM 990, PART V, LINE 4B | INDONESIA, MEXICO |
| FORM 990, PAGE 6, PART VI, LINE 6 | THE ORGANIZATION HAS ONE MEMBER, INTERNATIONAL ASSOCIATION OF PLUMBING AND MECHANICAL OFFICIALS. |
| FORM 990, PAGE 6, PART VI, LINE 7A | THE ORGANIZATION'S MEMBER APPOINTS DIRECTORS TO SERVE ON THE BOARD. |
| FORM 990, PAGE 6, PART VI, LINE 8B | THERE IS NO COMMITTEE WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. |
| 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 2024 AND MEET THE RESPONSIBILITY TEST. |
| FORM 990, PAGE 6, PART VI, LINE 19 | NO DOCUMENTS, EXCEPT TAX RETURN, AVAILABLE TO THE PUBLIC. |
| FORM 990, PART XI | SECTION A, LINE 1A - OFFICERS, DIRECTORS, TRUSTEES THE ORGANIZATION'S OFFICERS AND BOARD MEMBERS WERE APPOINTED ON NOVEMBER 15, 2024. ALL PAYROLL IS PAID BY THE RELATED TAX-EXEMPT ORGANIZATION, INTERNATIONAL ASSOCIATION OF PLUMBING AND MECHNICAL OFFICIALS. THE SALARIES INCLUDED HERE ARE FOR EMPLOYEES WORKING EXCLUSIVELY FOR IAPMO RESEARCH & TESTING, INC., IAPMO TESTING AND SERVICES, LLC AND ASSE INTERNATIONAL CHAPTER OF IAPMO. |
| FORM 990, PART XI, LINE 9 | NET CONTRIBUTIONS TO RELATED TAX-EXEMPT ORGANIZATI -15,174,981 |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Total IncomeTotalIncomeAmt | End Of Year AssetsEndOfYearAssetsAmt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Business Name Line2DirectControllingEntityName/BusinessNameLine2Txt |
|---|---|---|---|---|---|---|---|---|---|---|
| IAPMO TESTING & SERVICES LLC | ||||||||||
| 4755 E PHILADELPHIA STREET | ONTARIO | CA | 91761 | 954745221 | PRODUCT TE | CA | -$2,183,590 | $3,680,791 | IAPMO RESE | IAPMO RESEARCH AND TESTING INC |
| ASSE INTERNATIONAL CHAPTER OF IAPMO | ||||||||||
| 18927 HICKORY DRIVE SUITE 220 | MOKENA | IL | 60448 | 461579594 | QUALIFICAT | CA | $1,081,032 | $13,997,278 | IAPMO RESE | IAPMO RESEARCH AND TESTING INC |
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | INT'L ASSN OF PLUMBING & MECH OFFIC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4755 E PHILADELPHIA STREET | AddressLine1Txt |
| City | ONTARIO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 917612816 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 951603192 | EIN |
| Primary Activities | SELLS CODE | PrimaryActivitiesTxt |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Exempt Code Section | 501C6 | ExemptCodeSectionTxt |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Controlled Organization | false | ControlledOrganizationInd |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (2 entries)
| Address Line1ForeignAddress/AddressLine1Txt | CityForeignAddress/CityNm | Province Or StateForeignAddress/ProvinceOrStateNm | CountryForeignAddress/CountryCd | Foreign PostalForeignAddress/ForeignPostalCd | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile Foreign CountryLegalDomicileForeignCountryCd | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Entity TypeEntityTypeTxt | Share Of Total IncomeShareOfTotalIncomeAmt | Share Of EOY AssetsShareOfEOYAssetsAmt | OwnershipOwnershipPct | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| PT IAPMO GROUP INDONESIA | ||||||||||||
| JI KAPUK TIMUR BLOCK F2311AA LIPP | BEKASI | JAWA BARAT | ID | 17530 | PRODUCT TE | ID | IAPMO | C CORP | -$148,395 | $1,072,371 | 1.00000 | false |
| IAPMO MEXICO | ||||||||||||
| BLVD PROFESOR HUMBERTO RAMOS LOZANO | APODACA | NL | MX | 66607 | PRODUCT TE | MX | IAPMO | C CORP | -$131,361 | $289,648 | 1.00000 | false |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (true) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | false | SharingOfFacilitiesInd |
| Paid Employees Sharing | false | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (true) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (4 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| INT'L ASSN OF PLUMBING & MECH OFFIC | ||
| B | $15,174,981 | CASH |
| INT'L ASSN OF PLUMBING & MECH OFFIC | ||
| P | $13,715,854 | FORMULA |
| PT IAPMO GROUP INDONESIA | ||
| B | $415,796 | CASH |
| IAPMO MEXICO | ||
| B | $157,835 | CASH |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE R | FormAndLineReferenceDesc |
| Explanation | SCHEDULE R, PART V, TRANSACTIONS WITH RELATED ORGANIZATIONS MANAGEMENT, MARKETING AND FACILITY EXPENSES ARE SHARED BY INTERNATIONAL ASSOCIATION OF PLUMBING AND MECHANICAL OFFICIALS (IAPMO) AND IAPMO RESEARCH & 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. R&T MAKES CONTRIBUTIONS TO IAPMO DURING THE YEAR THAT INCLUDE REIMBURSEMENT OF THE ALLOCATED EXPENSES. | ExplanationTxt |