PROPUBLICA Fearless Reporting for an Informed Society — Join Us.
DONATE
Skip to content
ProPublica Donate
ProPublica Donate

International Playground Equipment & Manufactures Association Inc

Ipema

Organization summary

Type of Nonprofit

Designated as a Business leagues, chambers of commerce, real estate boards, etc, created for the improvement of business conditions.

Category: Community Improvement, Capacity Building / Promotion of Business (NTEE)

Donations to this organization are not tax deductible.

Summary charts: organization finances over time

Revenue
$414k (2023)

Expenses
$389k (2023)

Total Assets
$730k (2023)

Total Liabilities
$218k (2023)

Source: Form 990 tax filings from 2011 to 2023

Tax Filings by Year

Form 990 is an information return that most organizations claiming federal tax-exempt status must file yearly with the IRS. Nonprofit Explorer has IRS digitized Form 990 data for filings processed in 2012 and later. If this organization filed an amended return, it may not be reflected below. Duplicate download links may indicate a resubmission or amendment to this organization's original return. Form 990 data is from the IRS.

Fiscal Year Ending May
2023

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$413,703
Expenses
$388,978
Net Income
$24,725
Net Assets
$512,069
Notable Sources of Revenue Percent of Total Revenue
Contributions $238,285
57.6%
Program Services $174,500
42.2%
Investment Income $918
0.2%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $730,335
Total Liabilities $218,266
Net Assets $512,069
Compensation
Key Employees and Officers Compensation Related Other
Scott Liebelt (Director) $0 $0 $0
Tom Fitzpatrick (Director) $0 $0 $0
Rob Lockhart (Director) $0 $0 $0
Mike Sebastian (Certification Chair Surfaci) $0 $0 $0
Bill Stafford (Director) $0 $0 $0
Lloyd Reese (Immediate Past President) $0 $0 $0
Mark Koch (Certification Chair Equipmen) $0 $0 $0
Denise Calabrese (Executive Director) $0 $0 $0
Brad Pittam (President) $0 $0 $0
Randy Watermiller (Treasurer) $0 $0 $0
Mike Sutton (President Elect) $0 $0 $0

Document Links

Fiscal Year Ending May
2022

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$408,709
Expenses
$342,871
Net Income
$65,838
Net Assets
$487,344
Notable Sources of Revenue Percent of Total Revenue
Contributions $238,702
58.4%
Program Services $169,600
41.5%
Investment Income $407
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $776,336
Total Liabilities $288,992
Net Assets $487,344
Compensation
Key Employees and Officers Compensation Related Other
Scott Liebelt (Director) $0 $0 $0
John Fuller (Director) $0 $0 $0
Mike Sutton (Director) $0 $0 $0
Rob Lockhart (Director) $0 $0 $0
Mark Koch (Certification Chair Equipmen) $0 $0 $0
Tom Norquist (Immediate Past President) $0 $0 $0
Lloyd Reese (President) $0 $0 $0
Denise Calabrese (Executive Director) $0 $0 $0
Randy Watermiller (Treasurer) $0 $0 $0
Brad Pittam (President Elect) $0 $0 $0

Document Links

Fiscal Year Ending May
2021

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$401,326
Expenses
$346,071
Net Income
$55,255
Net Assets
$421,506
Notable Sources of Revenue Percent of Total Revenue
Contributions $233,290
58.1%
Program Services $167,100
41.6%
Investment Income $741
0.2%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $195
0.0%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $712,307
Total Liabilities $290,801
Net Assets $421,506
Compensation
Key Employees and Officers Compensation Related Other
Scott Liebelt (Director) $0 $0 $0
John Fuller (Director) $0 $0 $0
Mike Sutton (Director) $0 $0 $0
Rob Lockhart (Director) $0 $0 $0
Mark Koch (Certification Chair Equipmen) $0 $0 $0
Tom Norquist (Immediate Past President) $0 $0 $0
Lloyd Reese (President) $0 $0 $0
Denise Calabrese (Executive Director) $0 $0 $0
Randy Watermiller (Treasurer) $0 $0 $0
Brad Pittam (President Elect) $0 $0 $0

Document Links

Fiscal Year Ending May
2020

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$414,833
Expenses
$358,644
Net Income
$56,189
Net Assets
$366,251
Notable Sources of Revenue Percent of Total Revenue
Contributions $237,493
57.3%
Program Services $176,875
42.6%
Investment Income $335
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $130
0.0%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $638,282
Total Liabilities $272,031
Net Assets $366,251
Compensation
Key Employees and Officers Compensation Related Other
Scott Liebelt (Immediate Past President) $0 $0 $0
Mark Koch (Certification Chair Equipmen) $0 $0 $0
Jeff Mrakovich (Certification Chair Surfacin) $0 $0 $0
John Fuller (Director Surfacing) $0 $0 $0
Brad Pittam (Director) $0 $0 $0
Rob Lockhart (Director) $0 $0 $0
Tom Norquist (President) $0 $0 $0
Lloyd Reese (President Elect) $0 $0 $0
Henry Mustacato (Secretary) $0 $0 $0
Randy Watermiller (Treasurer) $0 $0 $0
Denise Calabrese (Executive Director) $0 $0 $0

Document Links

Fiscal Year Ending May
2019

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$404,819
Expenses
$273,330
Net Income
$131,489
Net Assets
$310,062
Notable Sources of Revenue Percent of Total Revenue
Contributions $235,201
58.1%
Program Services $167,725
41.4%
Investment Income $388
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $1,505
0.4%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $569,452
Total Liabilities $259,390
Net Assets $310,062
Compensation
Key Employees and Officers Compensation Related Other
Scott Liebelt (Immediate Past President) $0 $0 $0
Mark Koch (Certification Chair Equipmen) $0 $0 $0
Jeff Mrakovich (Certification Chair Surfacin) $0 $0 $0
John Fuller (Director Surfacing) $0 $0 $0
Brad Pittam (Director) $0 $0 $0
Rob Lockhart (Director) $0 $0 $0
Tom Norquist (President) $0 $0 $0
Lloyd Reese (President Elect) $0 $0 $0
Henry Mustacato (Secretary) $0 $0 $0
Randy Watermiller (Treasurer) $0 $0 $0
Denise Calabrese (Executive Director) $0 $0 $0

Document Links

Fiscal Year Ending May
2018

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$0
Expenses
$0
Net Income
$0
Net Assets
$0
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $0
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $0
Total Liabilities $0
Net Assets $0

Document Links

Fiscal Year Ending Dec.
2017

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$323,085
Expenses
$402,419
Net Income
-$79,334
Net Assets
$224,205
Notable Sources of Revenue Percent of Total Revenue
Contributions $211,234
65.4%
Program Services $111,380
34.5%
Investment Income $471
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $252,593
Total Liabilities $28,388
Net Assets $224,205
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Calabrese Management (Management Company) $100,470 $0 $0
Richard Hawley (Immediate Past President) $0 $0 $0
Mark Koch (Certification Chair Equipmen) $0 $0 $0
Jeff Mrakovich (Certification Chair Surfacin) $0 $0 $0
Sherri Pope (Director) $0 $0 $0
Brad Pittam (Director) $0 $0 $0
Scott Liebelt (President) $0 $0 $0
Tom Norquist (President Elect) $0 $0 $0
Lloyd Reese (Secretary) $0 $0 $0
Randy Watermiller (Treasurer) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2016

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$317,333
Expenses
$442,107
Net Income
-$124,774
Net Assets
$303,539
Notable Sources of Revenue Percent of Total Revenue
Contributions $210,870
66.5%
Program Services $105,238
33.2%
Investment Income $1,225
0.4%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $341,590
Total Liabilities $38,051
Net Assets $303,539
Compensation
Key Employees and Officers Compensation Related Other
Calabrese Management (Management Company) $92,300 $0 $0
Richard Hawley (Immediate Past President) $0 $0 $0
Mark Koch (Certification Chair Equipmen) $0 $0 $0
Jeff Mrakovich (Certification Chair Surfacin) $0 $0 $0
Sherri Pope (Director) $0 $0 $0
Curtis Cleveland (Director) $0 $0 $0
Brad Pittam (Director) $0 $0 $0
Scott Liebelt (President) $0 $0 $0
Tom Norquist (President Elect) $0 $0 $0
Lloyd Reese (Secretary) $0 $0 $0
Randy Watermiller (Treasurer) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2015

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$293,461
Expenses
$322,900
Net Income
-$29,439
Net Assets
$428,314
Notable Sources of Revenue Percent of Total Revenue
Contributions $193,098
65.8%
Program Services $98,756
33.7%
Investment Income $1,607
0.5%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $449,073
Total Liabilities $20,759
Net Assets $428,314
Compensation
Key Employees and Officers Compensation Related Other
Calabrese Management (Management Company) $78,030 $0 $0
Randy Watermiller (Immediate Past President) $0 $0 $0
Lloyd Reese (Certification Chair Equipmen) $0 $0 $0
Jeff Mrakovich (Certification Chair Surfacin) $0 $0 $0
Kerrin Smith (Director) $0 $0 $0
Sherri Pope (Director) $0 $0 $0
Brad Pittam (Director) $0 $0 $0
Richard Hawley (President) $0 $0 $0
Scott Liebelt (President Elect) $0 $0 $0
Tom Norquist (Secretary) $0 $0 $0
Curtis Cleveland (Treasurer) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2014

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$296,616
Expenses
$251,812
Net Income
$44,804
Net Assets
$457,753
Notable Sources of Revenue Percent of Total Revenue
Contributions $195,301
65.8%
Program Services $99,356
33.5%
Investment Income $1,259
0.4%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $700
0.2%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $469,224
Total Liabilities $11,471
Net Assets $457,753
Compensation
Key Employees and Officers Compensation Related Other
Calabrese Management (Management Company) $83,375 $0 $0
Randy Watermiller (Immediate Past President) $0 $0 $0
Lloyd Reese (Certification Chair Equipmen) $0 $0 $0
Jeff Mrakovich (Certification Chair Surfacin) $0 $0 $0
Kerrin Smith (Director) $0 $0 $0
Sherri Pope (Director) $0 $0 $0
Brad Pittam (Director) $0 $0 $0
Richard Hawley (President) $0 $0 $0
Scott Liebelt (President Elect) $0 $0 $0
Tom Norquist (Secretary) $0 $0 $0
Curtis Cleveland (Treasurer) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2013

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$275,254
Expenses
$222,030
Net Income
$53,224
Net Assets
$412,949
Notable Sources of Revenue Percent of Total Revenue
Contributions $175,701
63.8%
Program Services $97,100
35.3%
Investment Income $1,653
0.6%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $800
0.3%
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $426,162
Total Liabilities $13,213
Net Assets $412,949
Compensation
Key Employees and Officers Compensation Related Other
Calabrese Management (Mgmt Company) $75,000 $0 $0
Lloyd Reese (Immediate Past President) $0 $0 $0
Scott Liebelt (Certification Chair Equipmen) $0 $0 $0
Jeff Mrakovich (Certification Chair Surfacin) $0 $0 $0
Kerrin Smith (Director Member At Large) $0 $0 $0
Sherri Pope (Director) $0 $0 $0
Randy Watermiller (President) $0 $0 $0
Richard Hawley (President Elect) $0 $0 $0
Tom Norquist (Secretary) $0 $0 $0
Curtis Cleveland (Treasurer) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2012

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$266,275
Expenses
$214,224
Net Income
$52,051
Net Assets
$359,725
Notable Sources of Revenue Percent of Total Revenue
Contributions $171,563
64.4%
Program Services $92,975
34.9%
Investment Income $1,737
0.7%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $387,126
Total Liabilities $27,401
Net Assets $359,725

Document Links

Fiscal Year Ending Dec.
2011

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$252,072
Expenses
$231,436
Net Income
$20,636
Net Assets
$307,674
Notable Sources of Revenue Percent of Total Revenue
Contributions $163,179
64.7%
Program Services $86,600
34.4%
Investment Income $2,068
0.8%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $225
0.1%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $307,674
Total Liabilities $0
Net Assets $307,674

Document Links

Fiscal Year Ending Dec.
2010

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2009

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2008

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2007

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2006

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2005

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2004

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

About This Data

Nonprofit Explorer includes summary data for nonprofit tax returns and full Form 990 documents, in both PDF and digital formats.

The summary data contains information processed by the IRS during the 2012-2019 calendar years; this generally consists of filings for the 2011-2018 fiscal years, but may include older records. This data release includes only a subset of what can be found in the full Form 990s.

In addition to the raw summary data, we link to PDFs and digital copies of full Form 990 documents wherever possible. This consists of separate releases by the IRS of Form 990 documents processed by the agency, which we update regularly.

We also link to copies of audits nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year since 2016. These audits are copied from the Federal Audit Clearinghouse.

Which Organizations Are Here?

Every organization that has been recognized as tax exempt by the IRS has to file Form 990 every year, unless they make less than $200,000 in revenue and have less than $500,000 in assets, in which case they have to file form 990-EZ. Organizations making less than $50,000 don’t have to file either form but do have to let the IRS they’re still in business via a Form 990N "e-Postcard."

Nonprofit Explorer has organizations claiming tax exemption in each of the 27 subsections of the 501(c) section of the tax code, and which have filed a Form 990, Form 990EZ or Form 990PF. Taxable trusts and private foundations that are required to file a form 990PF are also included. Small organizations filing a Form 990N "e-Postcard" are not included in this data.

Types of Nonprofits

There are 27 nonprofit designations based on the numbered subsections of section 501(c) of the tax code. See the list »

Get the Data

For those interested in acquiring the original data from the source, here’s where our data comes from:

  • Raw filing data. Includes EINs and summary financials as structured data.
  • Exempt Organization profiles. Includes organization names, addresses, etc. You can merge this with the raw filing data using EIN numbers.
  • Form 990 documents. Prior to 2017, these documents were obtained and processed by Public.Resource.org and ProPublica. Bulk PDF downloads since 2017 are available from the IRS.
  • Form 990 documents as XML files. Includes complete filing data (financial details, names of officers, tax schedules, etc.) in machine-readable format. Only available for electronically filed documents. Electronic data released prior to October 2021 is also available through Amazon Web Services.
  • Audits. PDFs of single or program-specific audits for nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year. Available for fiscal year 2015 and later.

API

The data powering this website is available programmatically, via an API. Read the API documentation »