Civic Intelligence

International Code Council Foundation Inc

EIN 31-1808637 • 501(c)3 • Country Club Hills, IL

Profile

The international code council foundation (iccf) is a nonprofit organization operated exclusively for charitable, educational, and other purposes beneficial to the social welfare. Iccf is dedicated to providing training and resources (continued on schedule o)

4051 W Flossmoor RoadCountry Club Hills, IL 60478

n/A

Siviq Scores

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

Liabilities / Assets

12th percentile

0.00x

Higher debt load relative to assets than 12% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2024

Net Margin

100th percentile

1131%

Higher net margin than 100% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

59th percentile

8.2%

Faster asset growth than 59% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2024

Revenue Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets12th percentile

Assets

Up

$5,120,447

Up $390,520 (+8.3%) from 2023

Liabilities

Up

$5,175

Up $4,175 (+418%) from 2023

Net Assets

Up

$5,115,272

Up $386,345 (+8.2%) from 2023

Operations
Liabilities / RevenueScore unavailableNet Margin100th percentile

Revenue

Up

-$3,479

Up $155,135 (+98%) from 2023

Expenses

Up

$35,857

Up $15,019 (+72%) from 2023

Net Income

Up

-$39,336

Up $140,116 (+78%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth59th percentile

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $2,603,631Liabilities 2010: $71,958Net Assets 2010: $2,531,6732010Assets 2011: $2,748,100Liabilities 2011: $54,819Net Assets 2011: $2,693,2812011Assets 2012: $2,750,517Liabilities 2012: $59,509Net Assets 2012: $2,691,0082012Assets 2013: $4,474,028Liabilities 2013: $0Net Assets 2013: $4,474,0282013Assets 2014: $4,715,314Liabilities 2014: $0Net Assets 2014: $4,715,3142014Assets 2015: $5,027,637Liabilities 2015: $1,532Net Assets 2015: $5,026,1052015Assets 2016: $5,041,829Liabilities 2016: $20,000Net Assets 2016: $5,021,8292016Assets 2017: $6,456,060Liabilities 2017: $0Net Assets 2017: $6,456,0602017Assets 2018: $4,127,249Liabilities 2018: $0Net Assets 2018: $4,127,2492018Assets 2019: $4,484,579Liabilities 2019: $1,000Net Assets 2019: $4,483,5792019Assets 2020: $4,798,658Liabilities 2020: $0Net Assets 2020: $4,798,6582020Assets 2021: $5,000,096Liabilities 2021: $0Net Assets 2021: $5,000,0962021Assets 2022: $4,377,604Liabilities 2022: $0Net Assets 2022: $4,377,6042022Assets 2023: $4,729,927Liabilities 2023: $1,000Net Assets 2023: $4,728,9272023Assets 2024: $5,120,447Liabilities 2024: $5,175Net Assets 2024: $5,115,2722024

Highlighted filing

2024

Assets$5,120,447
Liabilities$5,175
Net Assets$5,115,272
Open 2024 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$4.0M$2.0M$0-$2.0M-$4.0MExpenses 2010: $612,8632010Expenses 2011: $399,7112011Expenses 2012: $498,5052012Revenue 2013: $2,807,701Expenses 2013: $1,006,109Net Income 2013: $1,801,5922013Revenue 2014: $333,890Expenses 2014: $43,464Net Income 2014: $290,4262014Revenue 2015: $459,298Expenses 2015: $90,493Net Income 2015: $368,8052015Revenue 2016: $171,872Expenses 2016: $186,200Net Income 2016: -$14,3282016Revenue 2017: $1,369,864Expenses 2017: $89,529Net Income 2017: $1,280,3352017Revenue 2018: $258,468Expenses 2018: $2,342,198Net Income 2018: -$2,083,7302018Revenue 2019: $229,451Expenses 2019: $132,429Net Income 2019: $97,0222019Revenue 2020: $139,819Expenses 2020: $36,230Net Income 2020: $103,5892020Revenue 2021: $313,659Expenses 2021: $37,595Net Income 2021: $276,0642021Revenue 2022: $104,087Expenses 2022: $37,080Net Income 2022: $67,0072022Revenue 2023: -$158,614Expenses 2023: $20,838Net Income 2023: -$179,4522023Revenue 2024: -$3,479Expenses 2024: $35,857Net Income 2024: -$39,3362024

Highlighted filing

2024

Revenue-$3,479
Expenses$35,857
Net Income-$39,336
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$5,120,447
Liabilities
$5,175
Net assets
$5,115,272
Revenue
-$3,479
Expenses
$35,857
Net income
-$39,336
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.12$0.01$5.12$0.00$0.04$0.04
2023Detailed filing. Detailed filing data is available for this year.$4.73$0.00$4.73$0.16$0.02$0.18
2022Detailed filing. Detailed filing data is available for this year.$4.38$0.00$4.38$0.10$0.04$0.07
2021Detailed filing. Detailed filing data is available for this year.$5.00$0.00$5.00$0.31$0.04$0.28
2020Detailed filing. Detailed filing data is available for this year.$4.80$0.00$4.80$0.14$0.04$0.10
2019Detailed filing. Detailed filing data is available for this year.$4.48$0.00$4.48$0.23$0.13$0.10
2018Detailed filing. Detailed filing data is available for this year.$4.13$0.00$4.13$0.26$2.34$2.08
2017Detailed filing. Detailed filing data is available for this year.$6.46$0.00$6.46$1.37$0.09$1.28
2016Detailed filing. Detailed filing data is available for this year.$5.04$0.02$5.02$0.17$0.19$0.01
2015Detailed filing. Detailed filing data is available for this year.$5.03$0.00$5.03$0.46$0.09$0.37
2014Detailed filing. Detailed filing data is available for this year.$4.72$0.00$4.72$0.33$0.04$0.29
2013Detailed filing. Detailed filing data is available for this year.$4.47$0.00$4.47$2.81$1.01$1.80
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.75$0.06$2.69$0.50
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.75$0.05$2.69$0.40
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.60$0.07$2.53$0.61
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 16, 2025
Return Version
2024v5.1
Gross Receipts
$453,671
Mission and Program Overview

Mission

The international code council foundation (iccf) is a nonprofit organization operated exclusively for charitable, educational, and other purposes beneficial to the social welfare. Iccf is dedicated to providing training and resources (continued on schedule o)

The international code council foundation (iccf) is a nonprofit organization operated exclusively for charitable, educational, and other purposes beneficial to the social welfare. Iccf is dedicated to providing training and resources needed to address the critical needs of the next generation of code officials through the journey to leadership program.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$3,981,029$4,443,380▲ $462,351
Cash and Non-Interest-Bearing Accounts$194,341$150,265▼ $44,076
Savings and Temporary Cash Investments$112,383$113,379▲ $996
Prepaid Expenses and Deferred Charges-$5,297-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities$0--
Investments Program Related$0--
Land, Buildings, and Equipment, Net-$0-
Loans From Officers Directors-$0-
Total Assets$4,729,927$5,120,447▲ $390,520
Other Assets Total$442,174$408,126▼ $34,048
Liabilities
Deferred Revenue$1,000$5,175▲ $4,175
Other Liabilities$0$0→ $0
Total Liabilities$1,000$5,175▲ $4,175
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,666,208$5,054,553▲ $388,345
Net Assets With Donor Restrictions$62,719$60,719▼ $2,000
Total Net Assets Fund Balance$4,728,927$5,115,272▲ $386,345
Total Liabilities and Net Assets / Fund Balance$4,729,927$5,120,447▲ $390,520

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$408,126--
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleBaseTotal
John C HudgisonGovernor (thru 12/2024)$2,900$2,900

Board Members and Trustees

NameTitle
Dominic SimsPRESIDENT (THRU 12/2024); GOVERNOR
John BelcikTREASURER (THRU 12/2024); PRESIDENT (AS OF 12/2024); GOVERNOR
Benjamin BreadmoreGovernor (as of 12/2024)
Marty MoseleyGovernor (as of 12/2024)
Michael BosoGovernor (thru 12/2024)
Mark MathenyGovernor Thru (12/2024)
Malgorzata S FurmanTreasurer/ Governor (as of 12/2024)
Revenue and Support

Revenue Composition

Contributions and Grants
$27,421
Program Service Revenue
$0
Investment Income
$-5,563
Other Revenue
$-25,337
All Other Contributions
$1,000
Change in Net Assets
$-39,336

Audited Revenue Reconciliation

Revenue per Audited Statements
$30,168
Revenue Not Reported on Financial Statements
$-33,647
Revenue Not Reported on Form 990
$425,681
Other Revenue Adjustments
$-33,647
Total Revenue per Audited Statements
$455,849
Total Revenue per Form 990
$-3,479
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$32,857
Grants and Similar Amounts Paid$3,000
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Service Investment Mgmnt Fees-$16,306-$16,306
Fees for Services Other$0$12,000$0$12,000
Advertising-$4,537-$4,537
Foreign Grants$3,000--$3,000
Other Expenses-$14-$14
Total Functional Expenses$3,000$32,857$0$35,857

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$69,504
Expenses per Audited Statements$35,857
Total Expenses per Form 990$35,857
Expenses Not Reported on Form 990$33,647
Expenses Not Reported on Financial Statements$0
Other Expense Adjustments$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$33,647
Fundraising Gross Income$8,310
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Outing$34,731$8,310$7,000$1,310
Event 2-$0-$0
Total Events$34,731$8,310$33,647$-25,337
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees-$0-
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
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
No
Other officer compensation reviewed
No
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, Line 15A

“A related organization, icc, makes compensation determinations in accordance with its compensation policy for the president.”

Form 990, Part VI, Line 15B

“A related organization, icc, makes compensation determinations in accordance with its compensation policy for all other officers.”

Form 990, Part VI, Line 6 Classes of members or stockholders

“The foundation has one single member, the international code council, inc.”

Form 990, Part VI, Line 7A Members or stockholders electing members of governing body

“The foundation has one single member, the international code council, inc. The sole member has the right to vote on the election of governors, and to remove governors with or without cause.”

Form 990, Part VI, Line 7B Decisions requiring approval by members or stockholders

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

Form 990, Part VI, Line 8B Documentation of meetings held by committees of governing body

“There are no committees authorized to act on behalf of the governing body.”

Form 990, Part VI, Line 11B Review of form 990 by governing body

“The foundation's tax returns are prepared by international code council's 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 the foundation's form 990 is provided to the board of governors prior to filing.”

Form 990, Part VI, Line 12C Conflict of interest policy

“The foundation requires that governors, officers 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, Line 19 Required documents available to the public

“The governing documents, conflict of interest policy, and financial statements are typically made available to the public upon request, at the discretion of the officers.”

Filing and Contact Details

Filer

Filer Name
International Code Council Foundation Inc
EIN
31-1808637
Phone
8884227233
Address
4051 W FLOSSMOOR ROAD, COUNTRY CLUB HILLS, IL 60478

Signing Officer

Name
Gosia Furman
Title
Treasurer
Phone
8884227233
Signed
2025-11-16
Discuss with paid preparer
Yes

Organization Details

Formed
2001
Legal Domicile
De
Voting Board Members
5
Independent Board Members
2
Employees
0
Volunteers
4

Preparer

Firm
Bdo USA
Address
330 N WABASH AVE STE 3200, CHICAGO, IL 60611-7610
Preparer
Jake Cook
Phone
3128569100
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G Other Fees

“OTHER FEES - Total Expense: 12000, Program Service Expense: , Management and General Expenses: 12000, Fundraising Expenses: ;”

Financial Statement Notes

Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote

“Iccf follows the provisions of 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. Iccf does not believe there are any uncertain tax positions that should be recorded. No interest or penalties were included in the statements of activities and changes in net assets for the years ended december 31, 2024 or 2023. Tax years going back to 2020 remain open to examination. Should iccf need to accrue interest or penalties for uncertain tax positions, it would recognize the interest as interest expense and the penalties as other expenses.”

Schedule D, Part XI, Line 4(B) Other revenues in form 990 not in audited financial statements

“SPECIAL EVENTS - -33647”

Schedule D, Part XII, Line 2(D) Other expenses in audited financial statements not in form 990

“SPECIAL EVENTS - 33647”

Raw XML AppendixShowing 400 of 628 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/Form990PartVIISectionAGrp/TitleTxt5GOVERNOR THRU (12/2024)
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IRS990/MissionDesc0THE INTERNATIONAL CODE COUNCIL FOUNDATION (ICCF) IS A NONPROFIT ORGANIZATION OPERATED EXCLUSIVELY FOR CHARITABLE, EDUCATIONAL, AND OTHER PURPOSES BENEFICIAL TO THE SOCIAL WELFARE. ICCF IS DEDICATED TO PROVIDING TRAINING AND RESOURCES NEEDED TO ADDRESS THE CRITICAL NEEDS OF THE NEXT GENERATION OF CODE OFFICIALS THROUGH THE JOURNEY TO LEADERSHIP PROGRAM.
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0THE FOUNDATION OBTAINED THE SUPPORTED ORGANIZATION'S IRS DETERMINATION LETTER TO CONFIRM THE SUPPORTED ORGANIZATION QUALIFIED AS AN INTERNAL REVENUE CODE SECTION (IRC) 501(C)(6) ORGANIZATION AND ANNUALLY RECEIVES THE SUPPORTED ORGANIZATION'S FORM 990 TO ENSURE IRC 501(C)(6) STATUS IS MAINTAINED. THE FOUNDATION ANNUALLY COMPUTES THE SUPPORTED ORGANIZATION'S PUBLIC SUPPORT AS OUTLINED ON FORM 990, SCHEDULE A, PART III TO CONFIRM THE SUPPORTED ORGANIZATION WOULD QUALIFY AS AN IRC 509(A)(2) ORGANIZATION.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1THE FOUNDATION REVIEWS THE EXPENDITURES OF THE SUPPORTED ORGANIZATION ON A CONTINUOUS BASIS TO ENSURE THAT SUPPORT GIVEN TO THE SUPPORTED ORGANIZATION IS USED FOR CHARITABLE PURPOSES DESCRIBED IN IRC SECTION 170(C)(2)(B).
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Schedule A, Part IV, Section A, Line 3b Qualified Under 501C(4)(5) Or (6)
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc1Schedule A, Part IV, Section A, Line 3c Support To Org. Used Exclusively Sec. 170(c)(2)(B) Purposes
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ICCF FOLLOWS THE PROVISIONS OF 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. ICCF DOES NOT BELIEVE THERE ARE ANY UNCERTAIN TAX POSITIONS THAT SHOULD BE RECORDED. NO INTEREST OR PENALTIES WERE INCLUDED IN THE STATEMENTS OF ACTIVITIES AND CHANGES IN NET ASSETS FOR THE YEARS ENDED DECEMBER 31, 2024 OR 2023. TAX YEARS GOING BACK TO 2020 REMAIN OPEN TO EXAMINATION. SHOULD ICCF NEED TO ACCRUE INTEREST OR PENALTIES FOR UNCERTAIN TAX POSITIONS, IT WOULD RECOGNIZE THE INTEREST AS INTEREST EXPENSE AND THE PENALTIES AS OTHER EXPENSES.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1SPECIAL EVENTS - -33647
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2SPECIAL EVENTS - 33647
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0JOHN BELCIK
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0TREASURER (THRU 12/2024); PRESIDENT (AS OF 12/2024); GOVERNOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1PRESIDENT (THRU 12/2024); GOVERNOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt2TREASURER/ GOVERNOR (AS OF 12/2024)
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