Nonprofit · EIN 52-2102729
INTERNATIONAL PLAYGROUND EQUIPMENT & MANUFACTURES ASSOCIATION INC
Also known as IPEMA
Tax-exempt · HARRISBURG, PA 17112
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| May 31, 2025 | 990 | $583,390 | $492,815 | $90,575 | $726,972 | $146,998 | $579,974 |
| May 31, 2024 | 990 | $502,024 | $524,694 | -$22,670 | $875,215 | $385,816 | $489,399 |
Financial details: 990 for the year ended May 31, 2025
Revenue
- Contributions, gifts and grants
- $336,662
- Membership dues
- $336,662
- Program service revenue
- $236,750
- Investment income
- $9,978
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $40,000
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Legal fees
- $20,850
- Accounting fees
- $1,965
- Occupancy
- $1,500
- Travel
- $4,853
Balance sheet and other
- Total assets, start of year
- $875,215
- Total assets, end of year
- $726,972
- Total liabilities, end of year
- $146,998
- Net assets, end of year
- $579,974
- Net assets without donor restrictions
- $579,974
- Gross receipts
- $583,390
- Employees
- 0
- Volunteers
- 60
- Year formed
- 1996
- State of legal domicile
- PA
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 May 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BRAD PITTAM | IMMEDIATE PAST PRESIDENT Trustee or director | 1 | $0 |
| MARK KOCH | CERTIFICATION CHAIR- EQUIPMENT Trustee or director | 1 | $0 |
| TOM FITZPATRICK | DIRECTOR Trustee or director | 1 | $0 |
| LLOYD REESE | DIRECTOR Trustee or director | 1 | $0 |
| ROB LOCKHART | DIRECTOR Trustee or director | 1 | $0 |
| BILL STAFFORD | DIRECTOR Trustee or director | 1 | $0 |
| MIKE SEBASTIAN | CERTIFICATION CHAIR - SURFACING Trustee or director | 1 | $0 |
| MIKE SUTTON | PRESIDENT Officer | 1 | $0 |
| SCOTT LIEBELT | PRESIDENT ELECT Officer | 1 | $0 |
| RANDY WATERMILLER | TREASURER Officer | 1 | $0 |
| DENISE CALABRESE | EXECUTIVE DIRECTOR Officer | 12 | $0 |
990 for the year ended May 31, 2024: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SCOTT LIEBELT | DIRECTOR Trustee or director | 1 | $0 |
| TOM FITZPATRICK | DIRECTOR Trustee or director | 1 | $0 |
| ROB LOCKHART | DIRECTOR Trustee or director | 1 | $0 |
| MIKE SEBASTIAN | CERTIFICATION CHAIR - SURFACI Trustee or director | 1 | $0 |
| BILL STAFFORD | DIRECTOR Trustee or director | 1 | $0 |
| LLOYD REESE | IMMEDIATE PAST PRESIDENT Trustee or director | 1 | $0 |
| MARK KOCH | CERTIFICATION CHAIR- EQUIPMEN Trustee or director | 1 | $0 |
| DENISE CALABRESE | EXECUTIVE DIRECTOR Officer | 12 | $0 |
| BRAD PITTAM | PRESIDENT Officer | 1 | $0 |
| RANDY WATERMILLER | TREASURER Officer | 1 | $0 |
| MIKE SUTTON | PRESIDENT ELECT Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 2207 FOREST HILLS DR, HARRISBURG, PA 17112-1005
- In care of
- % DENISE CALABRESE
- Principal officer (990 for 2024)
- MIKE SUTTON, 2207 FOREST HILLS DRIVE, HARRISBURG, PA 17112
- Signed the 990
- DENISE CALABRESE CAE, EXECUTIVE DIRECTOR
- Phone
- (717) 238-1744
- Website
- WWW.IPEMA.ORG
- Return prepared by
- LISA ACRI CPA & ASSOCIATES INC
Mission
The mission of the International Play Equipment Manufacturers Association (IPEMA) is to serve as the voice for the playground industry, communicate with and educate members and related audiences and provide certification programs.
Program accomplishments
- DISTRIBUTED FOUR E-NEWSLETTERS TO OVER 400 MEMBERS AND FRIENDS OF IPEMA AND QUARTERLY SALES REPORT TO PARTICIPATING COMPANIES. MANAGED, MAINTAINED AND UPDATED IPEMA AND VOICE OF PLAY WEBSITES. CONTRACTED WITH MARKETING FIRM FOR REGULAR PUBLIC RELATIONS PROMOTING PLAY.
- PROCESSED 313 MEMBERSHIP RENEWALS AND 277 CERTIFICATION RENEWALS.
- HELD MEMBERSHIP MEETING IN TORONTO, ONTARIO IN CANADA WITH OVER 100 INDIVIDUALS JOINING.
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 May, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | May 31, 2026 | October 15, 2026 | Not on file |
| 2024 | May 31, 2025 | October 15, 2025 | 990 on file |
| 2023 | May 31, 2024 | October 15, 2024 | 990 on file |
IRS record
- EIN
- 52-2102729
- Tax-exempt status
- 501(c)(6): Business league or chamber of commerce
- Donations deductible
- No
- Exempt since
- 1999
- Accounting year ends
- May
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Community improvement and capacity building (S41)
- Assets (IRS master file)
- $726,972
- Income (IRS master file)
- $583,390
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | May 2025 | $583,390 | $492,815 | $726,972 | XML |
| 990 | May 2024 | $502,024 | $524,694 | $875,215 | XML |
| 990 | May 2023 | $413,703 | $388,978 | $730,335 | IRS |
| 990 | May 2022 | – | – | – | IRS |
| 990 | May 2021 | – | – | – | IRS |
| 990 | May 2019 | – | – | – | 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 52-2102729).
Questions about INTERNATIONAL PLAYGROUND EQUIPMENT & MANUFACTURES ASSOCIATION INC
- What is the EIN of INTERNATIONAL PLAYGROUND EQUIPMENT & MANUFACTURES ASSOCIATION INC?
- The employer identification number (EIN) of INTERNATIONAL PLAYGROUND EQUIPMENT & MANUFACTURES ASSOCIATION INC is 52-2102729.
- Is INTERNATIONAL PLAYGROUND EQUIPMENT & MANUFACTURES ASSOCIATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 1999.
- Are donations to INTERNATIONAL PLAYGROUND EQUIPMENT & MANUFACTURES ASSOCIATION INC tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does INTERNATIONAL PLAYGROUND EQUIPMENT & MANUFACTURES ASSOCIATION INC 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 PLAYGROUND EQUIPMENT & MANUFACTURES ASSOCIATION INC due?
- The return for tax year 2025 (the year ending May 31, 2026) is due October 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did INTERNATIONAL PLAYGROUND EQUIPMENT & MANUFACTURES ASSOCIATION INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended May 2025.
- Who is the principal officer of INTERNATIONAL PLAYGROUND EQUIPMENT & MANUFACTURES ASSOCIATION INC?
- The 990 for the year ended May 31, 2025 names MIKE SUTTON.
- Who are the officers and directors of INTERNATIONAL PLAYGROUND EQUIPMENT & MANUFACTURES ASSOCIATION INC?
- The 990 for the year ended May 31, 2025 lists 11 people; 0 received compensation from the organization.
- How much revenue does INTERNATIONAL PLAYGROUND EQUIPMENT & MANUFACTURES ASSOCIATION INC have?
- On its 990 for the year ended May 31, 2025 it reported revenue of $583,390, expenses of $492,815 and total assets of $726,972 at year end.
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