2013-10-10T15:13:16-07:00 2012-12-31 Miller Giangrande LLP 915 W Imperial Hwy Ste 110 Brea CA 928213815 990 2012-01-01 951603192 International Association of Plumbing and Mechanical Officials INTE 9094724100 4755 E Philadelphia Street Ontario CA 91761 GP Russ Chaney 2013-10-10 true Robert C Muirhead P01324093 7144942200 2012 2016-02-25 16:41:14Z GP Russ Chaney 4755 E Philadelphia Street Ontario CA 917612816 3828206 false false X www.iapmo.org X 1948 Development, preparation and compliance of Uniform Plumbing Code, Uniform Mechanical Code, Uniform Solar Energy Code and Uniform Swimming Pool, Spa and Hot Tub Code through scientific research, debate, and analysis. 16 16 152 130 82914 0 3167199 2762674 15204 6878 809258 1055586 3991661 3825138 0 0 11434714 12558943 0 0 2692608 2641257 14127322 15200200 -10135661 -11375062 21410642 20758828 8875224 8422828 12535418 12336000 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 2012 marked the first year of the code cycle to develop the 2015 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 Energy Code (USEC), 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 86-year existence. To support the UPC, UMC, Uniform Solar Energy 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 approximately 241 seminars in 2012 throughout the United States. IAPMO is a member-driven association with approximately 6,500 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. In 2012, IAPMO distributed six 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 its Annual Education and Business Conference in Hollywood, Florida where members came together to vote on code matters, board of directors and officers. Lastly, IAPMO provided support to the activities of the 78 chapters located throughout the United States and the 2 chapters located in foreign countries. false false true false 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 false false false false false true true true true false false true 124 0 false 152 true true true OC false false false false false false false false 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 Cesar Monzon 9094724100 4755 E Philadelphia Street Ontario CA 917612816 James Imprescia 5.00 0.00 X 3000 0 0 Alfred Ortega 5.00 0.00 X 3000 0 0 Rick Coffman 5.00 0.00 X 3000 0 0 Bruce Pfeiffer 5.00 0.00 X X 4000 0 0 David Straub 5.00 0.00 X 3000 0 0 Marty Cooper 5.00 0.00 X 3000 0 0 David Gans 5.00 0.00 X 3000 0 0 Thomas Gugino 5.00 0.00 X X 3000 0 0 Jim Humphrey 5.00 0.00 X 3000 0 0 Robert Riestenberg 5.00 0.00 X 3000 0 0 Dan Daniels 5.00 0.00 X 3000 0 0 Steve Nastruz 5.00 0.00 X 3000 0 0 Gary Hile 5.00 0.00 X X 5000 0 0 Michael Durfee 5.00 0.00 X 3000 0 0 Gary Hamilton 5.00 0.00 X 3000 0 0 Daniel J Nunez 5.00 0.00 X 3000 0 0 GP Russ Chaney 55.00 0.00 X 724397 0 66668 Les Nelson 45.00 0.00 X 154000 0 2370 Richard Lamar Beck 45.00 0.00 X 179463 0 27456 Charles Gross 45.00 0.00 X 204455 0 43770 Dain Hansen 45.00 0.00 X 174624 0 35937 Monte Bogatz 45.00 0.00 X 184500 0 41176 Stephen Lehtonen 45.00 0.00 X 229200 0 39440 David Viola 45.00 0.00 X 211884 0 50243 Dwight Perkins 45.00 0.00 X 180684 0 39887 Mitchell Morris 45.00 0.00 X 196000 0 36771 Peter Demarco 45.00 0.00 X 218039 0 51197 Amir Zamanian 45.00 0.00 X 165215 0 26940 Lynne Simnick 45.00 0.00 X 199781 0 52999 Duane Huisken 45.00 0.00 X 211000 0 44621 Cesar Monzon 45.00 0.00 X 308342 0 62338 Gabriella Davis 45.00 0.00 X 279690 0 53917 Allen Inlow 45.00 0.00 X 354702 0 64103 Neil Bogatz 45.00 0.00 X 449300 0 66692 Kathleen Mihelich 45.00 0.00 X 136887 0 37588 Laura Curtis 45.00 0.00 X 118218 0 29705 Stuart Asay 45.00 0.00 X 141194 0 39839 Gordon MacEwan 45.00 0.00 X 113859 0 32367 Megan Lehtonen 45.00 0.00 X 152500 0 25619 5338934 971643 30 false true false Wiliam Gary Wyatt DBA Wyatt Video PO Box 2008 Running Springs CA 92382 Video Services 115060 Bright Horizons Family 200 Talcott Avenue South Watertown MA 02472 Child Care 265474 VCA Code Group 2200 West Orangewood Ave Ste 155 Orange CA 92868 CodeAdmin/PlanCkSvcs 201182 T&K Printing 978 Amelia Avenue San Dimas CA 91773 Printing 1072146 Pacific Design Directions 8171 E Kaiser Blvd Anaheim CA 92808 Building Contractor 239910 6 0 Seminar Fees 541900 830249 830249 Research Listings 541900 37515 37515 Membership Dues & Assessments 541900 241376 241376 Filing Category Fees 541900 317612 317612 Code & Interpret Sales 541900 1321386 1321386 14536 14536 2762674 9946 9946 0 0 0 3068 -3068 -3068 -3068 0 0 0 Conference Revenue 541900 184202 184202 Building Product Cert 541900 548844 548844 Association Magazine 511120 109482 26568 82914 213058 213058 1055586 3825138 3732278 82914 9946 0 0 0 0 5482801 0 4836000 608055 1029276 602811 0 89764 82934 98136 0 0 0 333752 119151 0 132539 0 1733090 0 0 409273 0 830098 77471 Consultants Fees 582630 Trade Shows and Promotions 708812 Outside Services 904934 Printing and Publications 913068 -4374395 15200200 0 0 0 1238869 1396602 3926821 3758596 0 270129 232503 0 0 47338 23711 349610 357373 815614 620001 17760385 4072463 14311689 13687922 0 0 0 387386 381583 63186 300537 21410642 20758828 62245 101704 368750 507871 7037297 6414894 1406932 1398359 8875224 8422828 X 12535418 12336000 12535418 12336000 21410642 20758828 X -11375062 11175644 X false true X true false 11000 11000 11000 true Senator Shawn-Michael Malone PO Box 1690 St. Thomas OC 00804 1000 Democratic Governors Association 1401 K St NW Suite 200 Washington DC 20005 10000 true false false 1808894 1808894 13430151 2472327 10957824 468751 370478 98273 2052589 1229658 822931 13687922 Sales Tax Payable 1465 Income Tax Payable 3481 Customer Deposits 19201 Capital Lease Obligation 8882 Accrued Vacations Payable 950000 Accrued Expenses and Payables 398073 401(k) and Pension Payable 17257 1398359 X Part X Part X : FIN48 Footnote Uncertain tax positionsThe 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% likelihoodof being realized upon ultimate settlement. There were no unrecognized tax benefits identified or recorded as liabilities for the year ended December 31, 2012. Should any penalties and interest be incurred, the Associations policy would be to recognize them as general and administrative expenses. Generally the Associations tax returns remain open for three years for federal income tax examination and four years for state income tax examination. East Asia and the Pacific (China) 1 9 Program Services Product Testing 838224 East Asia and the Pacific (Australia) 1 7 Program Services Product Certification 1545638 South Asia (India) 1 7 Program Services Code Development and Promotion 813642 3 23 3 23 3197504 3197504 true false true false false false Additional Supplemental Information 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 - Provide 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. X X true true X X X X X false false false Stuart Asay 134550 2540 4104 18353 21486 181033 Stephen Lehtonen 227700 1500 27519 11921 268640 Richard Lamar Beck 173463 6000 7556 19900 206919 Peter Demarco 210249 7790 28343 22854 269236 Neil Bogatz 416416 32884 49500 17192 515992 Monte Bogatz 175000 9500 23985 17191 225676 Mitchell Morris 182000 14000 24780 11991 232771 Megan Lehtonen 145000 7500 19825 5794 178119 Lynne Simnick 182888 6575 10318 25378 27621 252780 Les Nelson 150000 4000 2370 156370 Kathleen Mihelich 130372 6515 17793 19795 174475 Gabriella Davis 262190 17500 36725 17192 333607 GP Russ Chaney 555590 89703 79104 49500 17168 791065 Dwight Perkins 160684 7640 12360 23487 16400 220571 Duane Huisken 195500 15500 27430 17191 255621 David Viola 203544 8340 27500 22743 262127 Dain Hansen 168084 6540 13970 21967 210561 Charles Gross 183816 6500 14139 26579 17191 248225 Cesar Monzon 269555 17250 21537 40734 21604 370680 Amir Zamanian 159215 6000 21146 5794 192155 Allen Inlow 339662 15040 46115 17988 418805 Sch J, Part I, Line 1a Part I, Line 1a: Relevant information in regards to selections on 1a. G.P. Russ Chaney de facto titles: CEO and CFO (current title is CEO)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. 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 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. Forms 5471, Schedule M No transactions listed on Schedule M occurred between the three foreign corporations and the filing organization. However, the filing organization did transfer cash to each of the three foreign corporations as additional paid-in capital, reported on Forms 926. 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 27, 2012. Therefore, the compensation schedule includes 2012 officers and board members in position both before and after the election. Compensation reported for G.P. Russ Chaney, Neil Bogatz, Gabriella Davis and Cesar Monzon 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 V, Line 4b IAPMO has foreign bank accounts in Australia, India and China. Form 990, Part XI, Line 9 Other Changes In Net Assets Or Fund Balances - Other Increases Net contributions from related tax-exempt organizations = $11175644 Form 990, Part VI, Line 19 Form 990, Part VI, Line 19: Other Organization Documents Publicly Available IAPMO's Bylaws are available on its website and its tax return is available upon request. Form 990, Part VI, Line 15b Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees An independent firm was hired in 2009 to perform a competitive assessment of wages and benefits. This study was reviewed by the then acting President and Vice President of the Board of Directors when determining the compensation package for the CEO. A five year contract was negotiated with the CEO at that time. The CEO determines compensation packages for key employees using appropriate comparable data with assistance from Human Resources. Form 990, Part VI, Line 12c Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts All board members review and sign the Code of Ethics annually. All key employees review and sign the Conflict of Interest Policy annually. The CEO reviews the signed forms to ensure compliance. Form 990, Part VI, Line 11b Form 990, Part VI, Line 11b: Form 990 Review Process 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 before it is filed with the Internal Revenue Service. Minutes of the meeting are kept. Form 990, Part VI, Line 8 Form 990, Part VI, Line 8: Explanation of No Contemporaneously Documentation of Meetings 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. There was one separate meeting of the Executive Committe held on June 2, 2012. Form 990, Part VI, Line 6 Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder Voting members consist of Regular Members, Life Members, Senior Members, and Organization Members. Nonvoting members consist of Honorary Members, Student/Apprentice Members, International Members, and Introductory Members. Form 990, Part III, Line 4d Form 990, Part III, Line 4d: Other Program Services Description OTHER PROGRAM SERVICES 4: 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 their compliance with applicable codes and standards. IAPMO Evaluation Service LLC 4755 E Philadelphia Street Ontario CA 91761 200606699 Building Product Evaluations CA 866607 242790 IAPMO IAPMO Research and Testing Inc 5001 E Philadelphia Street Ontario CA 917612816 954507362 Product Testing, Research Listings CA 501(c)(6) IAPMO true Guangzhou IAPMO Lab No 201 Bldg A Yushu Industrial Pk Guangzhou Guangdong CH 510663 Product Testing CH IAPMO Corp 823195 355530 1.00000 true IAPMO Plumbing Codes and Standards Priva No 232 HAL 2nd Stage 12th B Main Indiranagar, Bengaluru Karnataka IN 560 008 Code Development and Promotion IN IAPMO Corp 63409 111364 1.00000 true IAPMO R&T Oceana 1040 Dandenong Road Carnegie Victoria AS 3163 Product Certification AS IAPMO Corp 1339594 585431 1.00000 true false true true false false false false false false false false false false false false true false false false Guangzhou IAPMO Lab b 165078 Cash IAPMO Plumbing Codes and Standards Priva b 698964 Cash IAPMO R&T Oceana b 270806 Cash IAPMO Research and Testing Inc p 5641873 Formula IAPMO Research and Testing Inc c 12310492 Cash