2023-11-13T16:30:01-05:00 2022-12-31 330098722 MILLER GIANGRANDE LLP 915 W IMPERIAL HWY STE 110 BREA CA 92821 990 2022-01-01 954507362 IAPMO RESEARCH AND TESTING INC IAPM 9094724100 5001 E PHILADELPHIA STREET ONTARIO CA 917612816 DAVID VIOLA CEO 9094724100 2023-11-13 true DAVID VIOLA 999009999 true APRIL A SHANEBECK P01242984 7144942200 2023-11-13 2022 2023-04-26 12:10:37Z DAVID VIOLA 5001 E PHILADELPHIA STREET ONTARIO CA 917612816 50568391 false X WWW.IAPMO.ORG X 1995 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. 5 5 0 4055 0 46669880 50431873 21433 39875 45179 94921 46736492 50566669 0 0 13971725 14689000 0 0 14835990 20694688 28807715 35383688 17928777 15182981 11214766 15823445 14657683 15926383 -3442917 -102938 X 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. false false 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. 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. 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. OTHER REVENUE COMES FROM ISO REGISTRATION, LABORATORY RECOGNITION, STANDARDS, CONSULTING INCOME, AND WITNESS/FIELD TESTING. false false false false 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 false false true 58 0 0 true true true ID false false false false false false X 5 5 false false false false true true false true false false false true true true true true true true true false CA X X PARIYADA BUNYASAI 9094724100 4755 E PHILADELPHIA STREET ONTARIO CA 917612816 X KEN WIJAYA EVP-R&T LAB 45.00 X 0 492731 60260 OHANNES DEMBEKJIAN EVP-CONT COM 45.00 X 0 448172 60428 JIN LUO EVP-LAB RECO 45.00 X 0 427869 66380 SHIRLEY DEWI SVP-QUALITY 45.00 X 0 244283 58017 ANISH DESAI VP-PRODUCT C 45.00 X 0 243206 57965 XUEFENG HUANG LAB DIRECTOR 45.00 X 0 210963 53830 DONNA ESTRADA SVP-LAB SERV 45.00 X 0 208540 37028 OSCAR ZANONI VP-CERTIFICA 45.00 X 0 214407 30367 DAVID GANS CHAIRMAN 5.00 X X 0 0 0 STEVE PANELLI VICE CHAIRMA 5.00 X X 0 0 0 JASON SHANK DIRECTOR 5.00 X 0 0 0 CLAUDIO SPAGNUOLO DIRECTOR 5.00 X 0 0 0 JEREMY STETTLER DIRECTOR 5.00 X 0 0 0 REX CRAWFORD SECRETARY 5.00 X 0 0 0 BARRY RAMSEY TREASURER 5.00 X 0 0 0 DAVID VIOLA CEO 5.00 X 0 0 0 2490171 424275 false true false QFT LABORATORY 900 TWELVE OAKS DRIVE WILLIAMSTOWN NJ 08094 CERTIFICTN INSP 470946 SI-MIN WU RM 503504 BLDG C FANQUIN NANSANHUAN EAST RD 27 BEIJING FENGTAI DISTRICT CH CERTIFICTN INSP 237578 RANGEL UNIVERSAL ISO CERTIFICATION 4540 GROTHAM LANE MARTINEZ CA 94553 ISO INSPECTOR 221167 BOSCONIAN INTERNATIONAL 20516 ROMAR LANE SANTA CLARITA CA 91350 ISO CONSULTANT 213898 STUIDIO QRS CON SOCIO UNICO VIA IRTA 60 25015 DESENZANO DEL GARDA IT CERTIFICTN INSP 181786 5 RESEARCH LISTINGS 541900 25412864 25412864 COMPLIANCE INSP - LISTING 541900 10391080 10391080 CERTIFICATIONS & EXAMS 541380 5948428 5948428 PRODUCT TESTING 541900 5145275 5145275 ISO REGISTRATION 541900 2266992 2266992 1267234 1267234 50431873 41597 41597 1722 -1722 -1722 -1722 MISCELLANEOUS INCOME 541900 69983 69983 MISCELLANEOUS FINANCE CHG 541900 15086 15086 FOREIGN CURRENCY TRANSLATION 541900 4730 4730 5122 4055 1067 94921 50566669 50446959 4055 115655 10713972 1342704 1912648 719676 25319 766 43240 148120 669205 226518 337789 ALLOCATED MANAGEMENT FEE 10560207 OUTSIDE SERVICE 5840763 OFFICE RENT 841673 BANK, CREDIT CARD AND FEE 399675 1601413 35383688 0 0 0 451768 539919 626057 751139 6139813 7875259 68598 60546 35553 35159 213369 303413 4461032 2977189 984764 1483843 2694844 4566879 207288 11214766 15823445 120155 512473 12583809 13076523 1953719 2337387 14657683 15926383 X -3442917 -102938 -3442917 -102938 11214766 15823445 X 15182981 -167754 -11675248 X false true X true false 1201369 905998 295371 2339810 1408991 930819 919853 662200 257653 1483843 CUSTOMER DEPOSITS 1717086 ACCRUED EXPENSES AND PAYABLES 486810 LEASE LIABILITY 87095 ACCRUED VACATION PAYABLE 46396 2337387 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 THE 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 (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, 2022. 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 EAST ASICA AND THE PACIFIC (INDONESIA) 1 9 PROGRAM SERVICES PRODUCT TESTING 981632 NORTH AMERICA (MEXICO) 1 2 PROGRAM SERVICES PRODUCT TESTING 54793 2 11 2 11 1036425 1036425 true false true false false false SCHEDULE F, PAGE 1, PART I, LINE 3 EAST ASICA AND THE PACIFIC (INDONESIA) 981,632 0 NORTH AMERICA (MEXICO) 54,793 0 X true true X X X X X false false false KEN WIJAYA EVP-R&T LAB 397878 56597 38256 39650 20610 552991 OHANNES DEMBEKJIAN EVP-CONT COMPLIANCE 378504 51471 18197 39650 20778 508600 JIN LUO EVP-LAB RECOGNITION 378734 49135 39650 26730 494249 SHIRLEY DEWI SVP-QUALITY ASSURAN 224957 15000 4326 31757 26260 302300 ANISH DESAI VP-PRODUCT CERTIFICA 219754 15000 8452 31617 26348 301171 XUEFENG HUANG LAB DIRECTOR 188009 9550 13404 27425 26405 264793 DONNA ESTRADA SVP-LAB SERVICES 181826 12728 13986 27110 9918 245568 OSCAR ZANONI VP-CERTIFICATION PRO 190820 23587 27123 3244 244774 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, WHEN NO OTHER CLASS OF TRAVEL IS AVAILABLEAND WHEN REIMBURSED TO IAPMO R&T BY THE CLIENTS BEING SERVED. THE FIRST CLASS UPGRADES WERE NOT TREATED AS TAXABLE COMPENSATION. 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 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 2021 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 9, 2021. 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 -11,675,248 IAPMO TESTING & SERVICES LLC 5001 E PHILADELPHIA STREET ONTARIO CA 91761 954745221 PRODUCT TE CA -2786931 2824282 IAPMO RESE IAPMO RESEARCH AND TESTING INC ASSE INTERNATIONAL CHAPTER OF IAPMO 18927 HICKORY DRIVE SUITE 220 MOKENA IL 60448 461579594 QUALIFICAT CA -291179 6949978 IAPMO RESE IAPMO RESEARCH AND TESTING INC INT'L ASSN OF PLUMBING & MECH OFFIC 4755 E PHILADELPHIA STREET ONTARIO CA 917612816 951603192 SELLS CODE CA 501C6 N/A false PT IAPMO GROUP INDONESIA JI KAPUK TIMUR BLOCK F2311AA LIPP BEKASI JAWA BARAT ID 17530 PRODUCT TE ID IAPMO C CORP -338605 768416 1.00000 false IAPMO MEXICO BLVD PROFESOR HUMBERTO RAMOS LOZANO APODACA NL MX 66607 PRODUCT TE MX IAPMO C CORP -53655 299448 1.00000 false false true false false false false false false false false false false false false false true false false false INT'L ASSN OF PLUMBING & MECH OFFIC B 11675248 CASH INT'L ASSN OF PLUMBING & MECH OFFIC P 11401879 FORMULA PT IAPMO GROUP INDONESIA B 358152 CASH IAPMO MEXICO B 219729 CASH SCHEDULE R 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.