Civic Intelligence

International Accreditation Service Inc

EIN 04-3649274 • 501(c)4 • Country Club Hills, IL

4051 W Flossmoor RdCountry Club Hills, IL 60478

www.iasonline.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

38th percentile

0.07x

Higher debt load relative to assets than 38% of similar nonprofits.

501(c)4 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

46th percentile

0.16x

Higher debt load relative to revenue than 46% of similar nonprofits.

501(c)4 • $25M-$50M nonprofits • Source year 2024

Net Margin

78th percentile

44%

Higher net margin than 78% of similar nonprofits.

501(c)4 • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

96th percentile

$1,429,043

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 6.9% of source-year revenue.

501(c)4 • $25M-$50M nonprofits • Source year 2024

Asset Growth

86th percentile

23%

Faster asset growth than 86% of similar nonprofits.

501(c)4 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

63rd percentile

21%

Faster revenue growth than 63% of similar nonprofits.

501(c)4 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Assets

Up

$48,492,623

Up $9,188,677 (+23%) from 2023

Liabilities

Up

$3,341,972

Up $476,135 (+17%) from 2023

Net Assets

Up

$45,150,651

Up $8,712,542 (+24%) from 2023

Revenue

Up

$20,643,157

Up $3,514,859 (+21%) from 2023

Expenses

Up

$11,552,276

Up $879,082 (+8.2%) from 2023

Net Income

Up

$9,090,881

Up $2,635,777 (+41%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$60M$40M$20M$0Assets 2010: $3,150,066Liabilities 2010: $753,663Net Assets 2010: $2,396,4032010Assets 2011: $3,357,704Liabilities 2011: $690,068Net Assets 2011: $2,667,6362011Assets 2012: $4,090,740Liabilities 2012: $1,045,014Net Assets 2012: $3,045,7262012Assets 2013: $4,786,411Liabilities 2013: $1,127,091Net Assets 2013: $3,659,3202013Assets 2014: $5,645,278Liabilities 2014: $1,072,965Net Assets 2014: $4,572,3132014Assets 2015: $6,876,051Liabilities 2015: $1,448,075Net Assets 2015: $5,427,9762015Assets 2016: $8,412,449Liabilities 2016: $1,567,852Net Assets 2016: $6,844,5972016Assets 2017: $11,296,224Liabilities 2017: $2,057,993Net Assets 2017: $9,238,2312017Assets 2018: $14,156,865Liabilities 2018: $2,150,742Net Assets 2018: $12,006,1232018Assets 2019: $18,486,821Liabilities 2019: $2,304,744Net Assets 2019: $16,182,0772019Assets 2020: $23,864,222Liabilities 2020: $2,373,877Net Assets 2020: $21,490,3452020Assets 2021: $30,369,423Liabilities 2021: $2,847,559Net Assets 2021: $27,521,8642021Assets 2022: $32,207,045Liabilities 2022: $3,154,346Net Assets 2022: $29,052,6992022Assets 2023: $39,303,946Liabilities 2023: $2,865,837Net Assets 2023: $36,438,1092023Assets 2024: $48,492,623Liabilities 2024: $3,341,972Net Assets 2024: $45,150,6512024

Highlighted filing

2024

Assets$48,492,623
Liabilities$3,341,972
Net Assets$45,150,651

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$30M$20M$10M$0Expenses 2010: $2,996,6232010Expenses 2011: $3,176,9672011Expenses 2012: $3,909,3402012Revenue 2013: $5,144,233Expenses 2013: $4,483,954Net Income 2013: $660,2792013Revenue 2014: $5,550,826Expenses 2014: $4,632,828Net Income 2014: $917,9982014Revenue 2015: $6,297,708Expenses 2015: $5,372,347Net Income 2015: $925,3612015Revenue 2016: $7,139,382Expenses 2016: $5,733,991Net Income 2016: $1,405,3912016Revenue 2017: $8,335,258Expenses 2017: $6,119,712Net Income 2017: $2,215,5462017Revenue 2018: $10,136,075Expenses 2018: $6,903,301Net Income 2018: $3,232,7742018Revenue 2019: $11,368,906Expenses 2019: $7,958,190Net Income 2019: $3,410,7162019Revenue 2020: $11,011,645Expenses 2020: $6,735,872Net Income 2020: $4,275,7732020Revenue 2021: $13,023,651Expenses 2021: $7,405,493Net Income 2021: $5,618,1582021Revenue 2022: $14,480,659Expenses 2022: $9,068,605Net Income 2022: $5,412,0542022Revenue 2023: $17,128,298Expenses 2023: $10,673,194Net Income 2023: $6,455,1042023Revenue 2024: $20,643,157Expenses 2024: $11,552,276Net Income 2024: $9,090,8812024

Highlighted filing

2024

Revenue$20,643,157
Expenses$11,552,276
Net Income$9,090,881

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$48.5$3.34$45.2$20.6$11.6$9.09
2023Detailed filing. Detailed filing data is available for this year.$39.3$2.87$36.4$17.1$10.7$6.46
2022Detailed filing. Detailed filing data is available for this year.$32.2$3.15$29.1$14.5$9.07$5.41
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$30.4$2.85$27.5$13.0$7.41$5.62
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$23.9$2.37$21.5$11.0$6.74$4.28
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$18.5$2.30$16.2$11.4$7.96$3.41
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$14.2$2.15$12.0$10.1$6.90$3.23
2017Detailed filing. Detailed filing data is available for this year.$11.3$2.06$9.24$8.34$6.12$2.22
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.41$1.57$6.84$7.14$5.73$1.41
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.88$1.45$5.43$6.30$5.37$0.93
2014Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$5.65$1.07$4.57$5.55$4.63$0.92
2013Detailed filing. Detailed filing data is available for this year.$4.79$1.13$3.66$5.14$4.48$0.66
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.09$1.05$3.05$3.91
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.36$0.69$2.67$3.18
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.15$0.75$2.40$3.00
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2023 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 5, 2024
Return Version
2023v5.1
Gross Receipts
$17,128,298
Mission and Program Overview

Mission

SEE SCHEDULE O

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$26,346,299$24,053,206▼ $2,293,093
Savings and Temporary Cash Investments$17,440$11,680,042▲ $11,662,602
Accounts Receivable$1,838,534$1,840,502▲ $1,968
Cash and Non-Interest-Bearing Accounts$3,589,783$1,271,300▼ $2,318,483
Land, Buildings, and Equipment, Net$101,641$146,429▲ $44,788
Prepaid Expenses and Deferred Charges$72,192$0▼ $72,192
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$32,207,045$39,303,946▲ $7,096,901
Other Assets Total$241,156$312,467▲ $71,311
Liabilities
Deferred Revenue$2,805,804$2,296,922▼ $508,882
Accounts Payable and Accrued Expenses$285,086$488,901▲ $203,815
Other Liabilities$63,456$80,014▲ $16,558
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$3,154,346$2,865,837▼ $288,509
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$29,052,699$36,438,109▲ $7,385,410
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$29,052,699$36,438,109▲ $7,385,410
Total Liabilities and Net Assets / Fund Balance$32,207,045$39,303,946▲ $7,096,901

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$146,429$124,070$270,499
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Raj N NathanPresident, IasFT$326,929$171,140$498,069
George AnastasopoulosVP, Global Devlop. & Comp.FT$153,934$48,860$202,794
Mohan SabaratnamVP, Global Dev & QualityFT$155,104$46,690$201,794
Gregory G WestDirector Customer Succ.groupFT$130,123$51,163$181,286
Sandra MccrackenDirector Constr & Industr Rel.FT$137,903$25,141$163,044

Board Members and Trustees

NameTitle
Sam PalmerChair
Borjen YehDirector
Jeff GustDirector
Mo BayatDirector
Udo LampeDirector
Jim BrownDirector (thru 12/23)
Sergio AscunceDirector (thru 12/23)
Dominic SimsCEO
John BelcikCOO/CFO
Melike OncuGeneral Counsel (thru 10/23)

Highest Paid Contractors

ContractorServicesLocationCompensation
Chin Keung CheungContract Assessor401 E FOURTH STREET, Bridgeport, PA 19405, Hk$288,699
Applied Testing GeosciencesContract Assessor232 BROOKSHIRE PLACE, Brea, CA 92821, In$208,683
Prafulla Gopal YelveContract AssessorALEX ZARRA 83 STR, Gr$185,825
Dimitrios N ChouliarasContract Assessor-$164,280
Igor ErenburgContract Assessor-$162,834
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$15,617,784
Investment Income
$1,510,514
Other Revenue
$0
Change in Net Assets
$6,455,104
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$8,162,729
Salaries, Compensation, and Employee Benefits$2,510,465
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$987,843$691,798-$1,679,641
Travel$528,545--$528,545
Current Officers, Directors, Trustees, and Key Employees$292,928$205,141-$498,069
Other Employee Benefits$108,471$75,964-$184,435
Advertising$180,559--$180,559
Payroll Taxes$75,280$52,719-$127,999
Other Expenses$127,679$366,471-$127,679
Office Expenses$100,931$10,044-$110,975
Depreciation Depletion$20,070$10,947-$31,017
Pension Plan Contributions$11,951$8,370-$20,321
Fees for Services Other$8,347--$8,347
Information Technology$3,657$2,287-$5,944
Conferences and Meetings-$1,652-$1,652
All Other Expenses$-40--$-40
Total Functional Expenses$9,247,801$1,425,393$0$10,673,194
International Activity

International Summary

Offices
0
Employees
143
Spending
$2,947,764

International Compliance

Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
Europe (Including Iceland and Greenland)Program ServicesAccreditation Services023$677,842
East Asia and the PacificProgram ServicesAccreditation Services026$632,286
Middle East and North AfricaProgram ServicesAccreditation Services034$579,544
South AsiaProgram ServicesAccreditation Services024$526,090
North AmericaProgram ServicesAccreditation Services023$367,161
South AmericaProgram ServicesAccreditation Services09$151,582
Sub-Saharan AfricaProgram ServicesAccreditation Services03$8,306
Central America and the CaribbeanProgram ServicesAccreditation Services01$4,953
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
International Code CouncilSee Part VSee Part VNo$1,038,334

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to International Code Council$80,014
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

FORM 990, PART VI, SECTION A, LINE 6:

Ias has one member (the "sole" member), international code council (icc).

FORM 990, PART VI, SECTION A, LINE 7A:

Icc, as the sole member, has the right to vote on the election of directors, and to remove directors with or without cause.

FORM 990, PART VI, SECTION A, LINE 7B:

Icc, as the sole member, has the right to vote on the disposition of all or substantially all of the corporation's assets, in any merger and its principal terms, as well as any amendment of those terms, and on any election to dissolve the corporation.

FORM 990, PART VI, SECTION A, LINE 8B:

There is no committee with authority to act on behalf of the governing body.

FORM 990, PART VI, SECTION B, LINE 11B:

The ias tax returns are prepared by icc's financial staff, together with outside accountants, and reviewed by the president. Other staff members are asked to review and provide input as deemed necessary. A completed copy of the ias form 990 is provided to the ias board of directors prior to filing.

FORM 990, PART VI, SECTION B, LINE 12C:

For each interest disclosed to the chairman of the board of directors, the chairman will determine whether to: (a) take no action; (b) assure full disclosure to the board of directors and other individuals covered by the policy; (c) ask the person to recuse from participation in related discussions or decisions within ias; or (d) ask the person to resign from his or her position at ias or, if the person refuses to resign, become subject to possible removal in accordance with ias removal procedures. Ias officers will monitor proposed or ongoing transactions for conflicts of interest and disclose them to the chairman of the board of directors in order to deal with potential or actual conflicts, whether discovered before or after the transaction has occurred.

FORM 990, PART VI, SECTION B, LINES 15A & B:

Ias has adopted a compensation policy that provides that the compensation of the ias president, salaried officers and key employees is recommended by icc's ceo to its executive committee for approval, using appropriate comparability data, and the decision-making process is documented.

FORM 990, PART VI, SECTION C, LINE 19:

The conflict of interest policy is made available on the organization's website. The financial statements and governing documents are made available upon request, at the discretion of the officers.

Filing and Contact Details

Filer

Filer Name
International Accreditation Service Inc
EIN
04-3649274
In Care Of
% JOHN BELCIK CFO/COO
Phone
8884227233
Address
4051 W FLOSSMOOR RD, COUNTRY CLUB HILLS, IL 60478

Signing Officer

Name
John Belcik
Title
COO/CFO
Phone
8884227233
Signed
2024-11-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Raj N Nathan
Formed
2002
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
77

Preparer

Firm
Bdo USA
Address
330 N Wabash Suite 3200, CHICAGO, IL 60611
Preparer
Jacob Cook
Phone
3128569100
Supplemental Narrative

Additional Explanations

FORM 990, PART I, LINE 1:

International accreditation service, inc. (ias) accredits testing and calibration laboratories, inspection agencies, building departments, fabricator inspection programs, and special inspection agencies. Ias is a nonprofit public benefit corporation that is recognized as one of the leading accreditation bodies in the united states and is a signatory to several international mutual recognition arrangements (mra's).

FORM 990, PART III, LINE 1:

Description of organization mission: to assist regulators in providing for the public welfare and safety, the fundamental goals of ias are to: -improve the quality of inspection bodies and the services they provide. -improve the quality of testing and calibration laboratories. -promote the use of accredited fabricator inspection programs by regulators and the private sector. -facilitate domestic and international trade by accrediting competent conformity assessment organizations.

FORM 990, PART III, LINE 4A:

Statement of program service accomplishments: ias provides a wide range of accreditation program services, including accreditation of conformity assessment bodies, such as: -testing and calibration laboratories -inspection agencies -fabricatior inspection of structural steel and concrete fabricators -building and fire prevention departments -special inspection agencies -product and personnel certification bodies -training agencies -metal building manufacturers inspection -field evaluation bodies -management system certification bodies -medical laboratories -food safety management systems -reference material producer -proficiency testing provider -validation and verification bodies ias accredits conformity assessment bodies irrespective of the economic sector they represent or the scope of services involved. Advantages of ias accreditation: complete confidence: ias accreditation to internationally accepted standards provides complete confidence in the quality of services provided to conformity assessment bodies. Transparency: ias accreditation is independent and objective, and is based on a completely transparent accreditation process, thereby instilling confidence in the accreditation results. Competence: ias accreditation provides evidence that conformity assessment bodies render competent and consistent service in line with international standards. Outstanding quality of assessments: ias places critical importance on the training of its assessors. This leads to high levels of assessor competency and enhanced technical expertise. Enhanced knowledge base: with its excellent knowledge base and team of technical experts, ias helps to improve the quality of accredited conformity assessment bodies.

Financial Statement Notes

SCHEDULE D, PART X, LINE 2:

The council follows the provisions of accounting standards codification ("asc") 740-10-25, "income taxes", which requires that realization of an uncertain income tax position must be "more likely than not" (i.e., greater than 50% likelihood of receiving benefit) before it can be recognized in the financial statements. 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.

Raw XML AppendixShowing 400 of 873 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/ActivityOrMissionDesc0SEE SCHEDULE O
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IRS990/BooksInCareOfDetail/PhoneNum08884227233
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IRS990/CompensationFromOtherSrcsInd0false
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IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt01652
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IRS990/ContractorCompensationGrp/ServicesDesc0CONTRACT ASSESSOR
IRS990/ContractorCompensationGrp/ServicesDesc1Contract Assessor
IRS990/ContractorCompensationGrp/ServicesDesc2Contract Assessor
IRS990/ContractorCompensationGrp/ServicesDesc3Contract Assessor
IRS990/ContractorCompensationGrp/ServicesDesc4Contract Assessor
IRS990/CostOfGoodsSoldAmt00
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
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