2024-11-15T07:53:03-06:00 2023-12-31 BDO USA 330 N Wabash Suite 3200 CHICAGO IL 60611 990 2023-01-01 363999004 International Code Council Inc % JOHN BELCIK CFO/COO INTE 8884227233 4051 W Flossmoor Rd Country Club Hills IL 60478 John Belcik CFO/COO 8884227233 2024-11-14 true true Jacob Cook P01240455 3128569100 2024-11-14 2023 2024-10-15 13:58:12Z DOMINIC P SIMS 4051 W Flossmoor Rd Country Club Hills IL 60478 126291356 false X www.iccsafe.org X 1994 DE PROTECTING PUBLIC HEALTH AND SAFETY THROUGH THE CONTINUOUS DEVELOPMENT OF MODERN BUILDING CODES AND STANDARDS. 18 17 615 1329 2291188 1632085 0 0 85060315 89872065 3911475 4142666 7491232 6091739 96463022 100106470 37535 42535 0 0 53707989 58932137 0 0 0 31279961 34931314 85025485 93905986 11437537 6200484 188606507 186876466 62359599 77721418 126246908 109155048 X SEE SCHEDULE O false false CONFORMITY ASSESSMENTS: SEE SCHEDULE O. PUBLISHING AND CONTENT SERVICES: SEE SCHEDULE O. 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THE COUNCIL DOES NOT BELIEVE THERE ARE ANY UNCERTAIN TAX POSITIONS THAT SHOULD BE RECORDED. NO INTEREST OR PENALTIES WERE INCLUDED IN THE CONSOLIDATED STATEMENTS OF ACTIVITIES AND CHANGES IN NET ASSETS FOR THE YEARS ENDED DECEMBER 31, 2023, OR 2022. TAX YEARS GOING BACK TO 2020 REMAIN OPEN TO EXAMINATION. SHOULD THE COUNCIL NEED TO ACCRUE INTEREST OR PENALTIES ON UNCERTAIN TAX POSITIONS, IT WOULD RECOGNIZE THE INTEREST AS INTEREST EXPENSE AND THE PENALTIES AS OTHER EXPENSES. North America 0 28 Program Services SEE PART V 1828500 Middle East and North Africa 0 17 Program Services SEE PART V 419293 South Asia 0 9 Program Services SEE PART V 407352 Europe (Including Iceland and Greenland) 0 17 Program Services SEE PART V 295905 East Asia and the Pacific 0 26 Program Services SEE PART V 149192 Central America and the Caribbean 0 14 Program Services SEE PART V 15084 South America 0 3 Program Services SEE PART V 14311 0 114 0 114 3129637 3129637 false false true false false false SCHEDULE F, PART I, LINE 2: INTERNATIONAL CODE COUNCIL, INC. DOES NOT PROVIDE GRANTS OR ASSISTANCE TO PERSONS OR ENTITIES OUTSIDE OF THE UNITED STATES. SCHEDULE F, PART I, LINE 3, COLUMN (E) NORTH AMERICA: CONSULTING/TRAINING WITH REGARD TO ICC'S BUILDING CODES MIDDLE EAST & NORTH AFRICA: CONSULTING/TRAINING WITH REGARD TO ICC'S BUILDING CODES; PERSONNEL CERTIFICATION EAST ASIA & THE PACIFIC: CONSULTING/TRAINING WITH REGARD TO ICC'S BUILDING CODES. SOUTH ASIA: CONSULTING/TRAINING WITH REGARD TO ICC'S BUILDING CODES. EUROPE: CONSULTING/TRAINING WITH REGARD TO ICC'S BUILDING CODES. CENTRAL AMERICA: CONSULTING/TRAINING WITH REGARD TO ICC'S BUILDING CODES. SOUTH AMERICA: CONSULTING/TRAINING WITH REGARD TO ICC'S BUILDING CODES. true Financial Aid 11 42535 Schedule I, Part I, Line 2 THE GRANTS ARE NON-CASH CONFERENCE FEE REDUCTIONS FOR ATTENDEES THAT QUALIFY. AS THE GRANT IS A NON-CASH REDUCTION IN FEE, NO MONITORING OF THE USE OF FUNDS IS NECESSARY. X X X X true true X X X X X X false true false DOMINIC SIMS CEO 838878 0 337459 0 20311 0 81555 0 66452 0 1344655 0 0 0 JOHN BELCIK COO/CFO 475114 0 200000 0 15819 0 226250 0 53694 0 970877 0 0 0 SHAHIN MOINIAN EVP, CONFORMITY ASSESS. GROUP 458130 0 218750 0 10268 0 57522 0 27513 0 772183 0 0 0 MARK JOHNSON EVP, CONTENT & SERVICE GRP 470933 0 125000 0 10268 0 53750 0 31317 0 691268 0 0 0 JOAN O'NEIL CHIEF KNOWLEDGE OFFICER 450571 0 94000 0 10234 0 14181 0 21419 0 590405 0 0 0 MATTHEW WINN SVP, TRAINING 247027 0 180000 0 5879 0 6500 0 22359 0 461765 0 0 0 MALGORZATA S FURMAN EVP, FINANCE & ADMIN. 287534 0 76250 0 4241 0 39322 0 25767 0 433114 0 0 0 SCHEDULE J, PART I, LINE 1A: PURSUANT TO A WRITTEN POLICY, THE ICC BOARD AUTHORIZED (I) A LIMITED ALLOWANCE FOR TRAVEL BY SPOUSES/COMPANIONS TO CERTAIN ICC FUNCTIONS AND (II) THE 'GROSSING UP' OF REIMBURSEMENTS FOR SPOUSE/COMPANION/FAMILY TRAVEL FOR TAX PURPOSES. PURSUANT TO A WRITTEN POLICY, THE ICC BOARD AUTHORIZED (I) A LIMITED ALLOWANCE TO BE SPENT ON TOKENS OF APPRECIATION TO THE BOARD MEMBERS FOR THEIR VOLUNTEER SERVICE TO ICC AND (II) THAT ADDITIONAL AMOUNTS WILL BE INCLUDED IN SUCH TOKENS OF APPRECIATIONS SUCH THAT THEY ARE 'GROSSED UP' FOR TAX PURPOSES. PURSUANT TO A WRITTEN POLICY, THE ICC BOARD AUTHORIZED SOCIAL CLUB DUES FOR THE CHIEF EXECUTIVE OFFICER. SCHEDULE J, PART I, LINE 4B: MARK JOHNSON IS INCLUDED IN A DEFERRED COMPENSATION PLAN ORIGINATING IN 2003. THERE HAVE BEEN NO EMPLOYEE CONTRIBUTIONS TO THIS PLAN SINCE THE ORIGINATING CONTRIBUTION IN 2003. ICC BOARD APPROVED IMPLEMENTATION OF A 457(F) PLAN FOR ITS MANAGEMENT TEAM DURING 2020. PARTICIPATION BEGAN IN 2022. PARTICIPANTS IN ICC'S 457(F) PLAN RECEIVED THE FOLLOWING DURING 2023 FROM THE ORGANIZATION: JOHN BELCIK: $ 209,750 DOMINIC SIMS: $ 65,055 MARK JOHNSON: $ 37,250 MALGORZATA S. FURMAN $ 25,063 ICC CODIFICATION INC See Part V Membership Interest X 8979149 17676760 false true true 17676760 ANDRE JEAN BOARD MEMBER 3760 FELLOWSHIP BUILDING SAFE FELLOWSHIP Int'l Accreditation Service Inc Common Officers 1038334 See Schedule R false ICC CODIFICATION INC Common Board Member 304697 See Schedule R false SCHEDULE L, PART II, LOANS TO AND/OR FROM INTERESTED PERSONS: COLUMN (B): ICC CODIFICATION, INC. IS CONTROLLED BY THE INTERNATIONAL CODE COUNCIL, INC. (ICC). ICC IS THE SOLE MEMBER OF ICC CODIFICATION, INC. SCHEDULE L, PART IV, BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS: (A) NAME OF PERSON: INTERNATIONAL ACCREDITATION SERVICE, INC. (B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: COMMON OFFICERS. (C) AMOUNT OF TRANSACTION: $1,038,334 (D) DESCRIPTION OF TRANSACTION: IAS IS CONTROLLED BY THE INTERNATIONAL CODE COUNCIL, INC. (ICC) VIA COMMON GOVERNANCE AND MANAGEMENT. SEE SCHEDULE R FOR TRANSACTIONS BETWEEN IAS AND ICC. (E) SHARING OF ORGANIZATION REVENUES?: NO SCHEDULE L, PART IV, BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS: (A) NAME OF PERSON: ICC CODIFICATION, INC. (B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: COMMON DIRECTORS, AND OFFICERS. (C) AMOUNT OF TRANSACTION: $304,697 (D) DESCRIPTION OF TRANSACTION: ICC CODIFICATION, INC. IS CONTROLLED BY THE INTERNATIONAL CODE COUNCIL, INC. (ICC) VIA COMMON GOVERNANCE AND MANAGEMENT. SEE SCHEDULE R FOR TRANSACTIONS BETWEEN ICC CODIFICATION, INC. AND ICC. (E) SHARING OF ORGANIZATION REVENUES?: NO FORM 990, PART III, LINE 1: OUR MISSION IS TO PROTECT PUBLIC SAFETY THROUGH THE CONTINUOUS DEVELOPMENT OF MODERN BUILDING CODES AND STANDARDS WHICH PROVIDE THE BASELINE FOR BUILDING SAFETY GLOBALLY AND CREATE A LEVEL PLAYING FIELD FOR BUILDERS AND MANUFACTURERS. OUR VISION IS TO HELP CREATE SAFE, AFFORDABLE, AND SUSTAINABLE BUILDINGS AND COMMUNITIES BY PROVIDING THE INFORMATION, TOOLS, AND RESOURCES THAT MEMBERS RELY ON, BUILDING SAFETY PROFESSIONALS TURN TO, AND THE PUBLIC TRUSTS. FORM 990, PART III, LINE 4A: CONFORMITY ASSESSMENTS: THE INTERNATIONAL CODE COUNCIL ACTS AS A SINGLE-SOURCE CONFORMITY ASSESSMENT SOLUTION FOR MANUFACTURERS, CODE OFFICIALS, DESIGNERS, ENGINEERS, SPECIFIERS, AND THE GLOBAL BUILDING COMMUNITY AT LARGE. CONFORMITY ASSESSMENTS VIA ICC EVALUATION SERVICE AND ICC NTA INCLUDE PRODUCT EVALUATION REPORTS, INSPECTION, AND LABORATORY TESTING FEES. IN 2023, OUR TESTING AND INSPECTION CAPABILITIES CONTINUED TO EXPAND. IN ADDITION, WE BROADENED OUR REACH INTERNATIONALLY IN THE MENA REGION AND IN OCEANIA, WHERE ICC NOW OFFERS A COMPLETE SUITE OF ACCREDITATION SERVICES. FORM 990, PART III, LINE 4B: PUBLISHING AND CONTENT SERVICES: AS INDUSTRY EXPERTS, THE INTERNATIONAL CODE COUNCIL PROVIDES PUBLICATIONS, SOFTWARE, AND TECHNOLOGY FOR THE BUILDING SAFETY INDUSTRY. IN 2023, WE SIGNIFICANTLY EXPANDED OUR ONLINE CODE PLATFORM, ENHANCING OUR DIGITAL SOLUTIONS AND DEVELOPING NEW RESOURCES TO ASSIST BUILDING PROFESSIONALS IN APPLYING THE LATEST CODES AND STANDARDS. THE INTERNATIONAL CODE COUNCIL PUBLISHES THE INTERNATIONAL CODES (I-CODES), A FAMILY OF MODEL BUILDING SAFETY CODES. IN ADDITION, THE CODE COUNCIL PUBLISHES CUSTOM CODES FOR VARIOUS STATES AND JURISDICTIONS INCLUDING FLORIDA, CALIFORNIA, MICHIGAN, AND THE CITY OF LOS ANGELES. THE CODE COUNCIL ALSO PUBLISHES MANY SUPPORT PRODUCTS FOR THE I-CODES. THE SUPPORT PRODUCTS ASSIST READERS IN UNDERSTANDING, INTERPRETING, AND APPLYING THE I-CODES. MANY SUPPORT PRODUCTS ARE USED FOR TRAINING USERS OF THE CODES. FORM 990, PART III, LINE 4C: MEMBER SERVICES: MEMBER SERVICES INCLUDE MEMBERSHIP, TRAINING AND EDUCATION, AND CERTIFICATION. MEMBERSHIP OPPORTUNITIES ARE AVAILABLE FOR GOVERNMENTAL JURISDICTIONS AND CODE ENFORCEMENT PERSONNEL, PRIVATE ORGANIZATIONS INVOLVED IN CODE-RELATED PROFESSIONS, AND INDIVIDUALS INTERESTED IN THE ACTIVITIES OF THE INTERNATIONAL CODE COUNCIL. ICC OFFERS A COMPREHENSIVE EDUCATIONAL EXPERIENCE FOR THE COMMUNITY OF BUILDING CODE AND BUILDING CONSTRUCTION PROFESSIONALS. ICC IS COMMITTED TO LIFELONG LEARNING AND HIGH STANDARDS FOR ALL OUR PROGRAMS. OUR EDUCATIONAL PROGRAMS FOCUS ON THE INTERNATIONAL CODES (I-CODES) AND OTHER CONSTRUCTION-INDUSTRY RELATED AREAS, INCLUDING CODE ADOPTION, COMPLIANCE, AND ENFORCEMENT. BUILDING SAFETY PROFESSIONALS CAN RECEIVE CERTIFICATIONS FROM ICC BY SUCCESSFULLY DEMONSTRATING PROFICIENCY IN PARTICULAR KNOWLEDGE OF THE CODES. IN 2023, ICC LAUNCHED A NEW CODE DEVELOPMENT PROCESS FOR THE 2027 INTERNATIONAL CODES AND COLLABORATED WITH INTERNATIONAL JURISDICTIONS TO CREATE CODES TAILORED TO THEIR COMMUNITIES. ICC ALSO EXPANDED OUR RESOURCES AND STANDARDS TO BETTER MEET INDUSTRY NEEDS. FORM 990, PART VI, SECTION A, LINE 1: ICC HAS A BOARD EXECUTIVE COMMITTEE, COMPOSED OF THE PRESIDENT, THE VICE PRESIDENT, THE SECRETARY/TREASURER AND THE IMMEDIATE PAST PRESIDENT. THE EXECUTIVE COMMITTEE HAS AUTHORITY TO ACT IN MATTERS SPECIFICALLY DELEGATED BY THE BOARD OF DIRECTORS, AND TO TAKE ACTION ON SUCH MATTERS AS DEEMED PRUDENT IN FURTHERANCE OF THE GENERAL OBJECTIVES OF THE COUNCIL. IF AN URGENT SITUATION ARISES AND THE PRESIDENT DETERMINES A MATTER REQUIRES IMMEDIATE ACTION OR A TIMELY DECISION, AND IT IS NOT PRACTICAL TO CONVENE A QUORUM OF THE BOARD OF DIRECTORS, THE EXECUTIVE COMMITTEE ACTS ON BEHALF OF THE BOARD UNLESS OTHERWISE SPECIFICALLY PROVIDED. THE EXECUTIVE COMMITTEE AND THE CHIEF EXECUTIVE OFFICER MEET AS NECESSARY, BETWEEN MEETINGS OF THE BOARD OF DIRECTORS. ACTIONS TAKEN BY THE EXECUTIVE COMMITTEE ARE REPORTED TO THE BOARD OF DIRECTORS WITHOUT DELAY. FORM 990, PART VI, SECTION A, LINE 6: ICC HAS SEVERAL CATEGORIES OF MEMBERSHIP. ONLY GOVERNMENTAL MEMBERS (REPRESENTING THEIR JURISDICTIONS THROUGH THEIR DESIGNATED VOTING REPRESENTATIVES) AND HONORARY MEMBERS OF ICC (COLLECTIVELY, "ICC VOTING MEMBERS") CAN VOTE TO ELECT THE BOARD OF DIRECTORS. THE BOARD OF DIRECTORS ARE ELECTED FOR A TERM OF THREE YEARS OR IN SOME CASES PARTIAL TERMS TO FILL A VACATED SEAT, AND MAY NOT SERVE FOR MORE THAN TWO CONSECUTIVE FULL TERMS. FORM 990, PART VI, SECTION A, LINE 7A: ONLY GOVERNMENTAL MEMBERS (REPRESENTING THEIR JURISDICTIONS THROUGH THEIR DESIGNATED VOTING REPRESENTATIVES) AND HONORARY MEMBERS OF ICC (COLLECTIVELY, "ICC VOTING MEMBERS") CAN VOTE TO ELECT THE BOARD OF DIRECTORS. MEMBERS OF THE BOARD OF DIRECTORS ARE ELECTED FOR A TERM OF THREE YEARS OR IN SOME CASES PARTIAL TERMS TO FILL A VACATED SEAT, AND MAY NOT SERVE MORE THAN TWO CONSECUTIVE FULL TERMS. FORM 990, PART VI, SECTION A, LINE 7B: THE BYLAWS PROVIDE THAT A DISPOSITION OF ALL OR SUBSTANTIALLY ALL OF THE ASSETS, DISSOLUTION, AMENDMENTS TO THE ARTICLES OF INCORPORATION OR AMENDMENTS TO THE BYLAWS ARE SUBJECT TO APPROVAL BY A VOTE OF THE MEMBERSHIP. FORM 990, PART VI, SECTION B, LINE 10B: THOUGH THE ICC DOES HAVE CHAPTERS, THE ICC DOES NOT HAVE LEGAL AUTHORITY TO EXERCISE SUPERVISION OR CONTROL OVER THESE CHAPTERS. FORM 990, PART VI, SECTION B, LINE 11B: ICC'S TAX RETURNS ARE PREPARED BY ITS FINANCIAL STAFF, TOGETHER WITH OUTSIDE ACCOUNTANTS. TAX RETURNS ARE REVIEWED BY THE CHIEF EXECUTIVE OFFICER, CHIEF OPERATING OFFICER, AND GENERAL COUNSEL. OTHER STAFF MEMBERS ARE ASKED TO REVIEW AND PROVIDE INPUT AS DEEMED NECESSARY. A COMPLETED COPY OF ICC'S FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C: ICC REQUIRES THAT DIRECTORS AND SENIOR MANAGEMENT ANNUALLY DISCLOSE INTERESTS THAT COULD GIVE RISE TO CONFLICTS. THE PRESIDENT REVIEWS DISCLOSURES PROVIDED BY THE BOARD, AND THE CEO REVIEWS DISCLOSURES PROVIDED BY SENIOR MANAGEMENT. THE PRESIDENT AND CEO MAY SEEK GUIDANCE OF THE GENERAL COUNSEL OR OUTSIDE COUNSEL AS DEEMED NECESSARY. FORM 990, PART VI, SECTION B, LINE 15: ICC HAS ADOPTED A COMPENSATION POLICY THAT PROVIDES THAT (I) THE ICC CEO COMPENSATION IS REVIEWED BY AN INDEPENDENT BOARD OF DIRECTORS, USING COMPARABILITY DATA AND THAT THE PROCESS IS DOCUMENTED, AND (II) THE COMPENSATION OF SALARIED OFFICERS AND KEY EMPLOYEES IS RECOMMENDED BY THE ICC CEO TO AN INDEPENDENT EXECUTIVE COMMITTEE FOR APPROVAL, USING COMPARABILITY DATA AND THAT THE PROCESS IS DOCUMENTED. 2023 SALARIES OF ICC'S CEO, SALARIED OFFICERS AND KEY EMPLOYEES WERE DETERMINED PURSUANT TO THIS COMPENSATION POLICY. FORM 990, PART VI, SECTION C, LINE 19: ICC'S BYLAWS AND CONFLICT OF INTEREST POLICIES ARE POSTED ON ITS WEBSITE. IT IS ICC'S POLICY TO PREPARE AN ANNUAL REPORT. THE ANNUAL REPORT INCLUDES MANAGEMENT DISCUSSION OF THE ASSOCIATION'S FINANCIAL PERFORMANCE AND SUMMARY FINANCIAL DATA. FORM 990, PART XI, LINE 9: OTHER CHANGES IN NET ASSETS: Transfer of Net Assets of Disregarded Entities: $ 6,981,910. 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