Civic Intelligence

International Code Council Foundation Inc.

990 • Fiscal year 2014 • EIN 31-1808637

Jan 01, 2014 to Dec 31, 2014 • Filed on Jun 15, 2015

500 New Jersey Ave NWSuite 600Washington, DC 20001-2070

(888) 422-7233

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

13th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

13th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

98th percentile

87%

Higher net margin than 98% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

98th percentile

$603,271

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 180.7% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

61st percentile

5.4%

Faster asset growth than 61% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

1st percentile

-88%

Faster revenue growth than 1% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Assets

Up

$4,715,314

Up $241,286 (+5.4%) from 2013

Net Assets

Up

$4,715,314

Up $241,286 (+5.4%) from 2013

Liabilities

Flat

$0

Flat from 2013

Revenue

Down

$333,890

Down $2,473,811 (-88%) from 2013

Expenses

Down

$43,464

Down $962,645 (-96%) from 2013

Net Income

Down

$290,426

Down $1,511,166 (-84%) from 2013

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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

2014

Assets$4,715,314
Liabilities$0
Net Assets$4,715,314

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2014

Revenue$333,890
Expenses$43,464
Net Income$290,426
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Jun 15, 2015
Return Version
2014v5.0
Gross Receipts
$368,856
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)

SEE SCHEDULE O

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,985,539$3,042,558▲ $57,019
Land, Buildings, and Equipment, Net$708,085$673,119▼ $34,966
Savings and Temporary Cash Investments$81,418$76,567▼ $4,851
Cash and Non-Interest-Bearing Accounts$45,603$43,012▼ $2,591
Accounts Receivable$0$0→ $0
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
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$4,474,028$4,715,314▲ $241,286
Other Assets Total$653,383$880,058▲ $226,675
Liabilities
Accounts Payable and Accrued Expenses$0$0→ $0
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$4,375,590$4,626,751▲ $251,161
Temporarily Rstr Net Assets$98,438$88,563▼ $9,875
Permanently Rstr Net Assets$0$0→ $0
Total Net Assets Fund Balance$4,474,028$4,715,314▲ $241,286
Total Liabilities and Net Assets / Fund Balance$4,474,028$4,715,314▲ $241,286

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$248,592$2,870,651$3,119,243
Land$424,527-$424,527
Other Assets Org$880,058--
Compensation and Service Providers

Employees

NameTitleOtherTotal
Ron HooverGovernor$354$354

Board Members and Trustees

NameTitle
Dominic SimsPresident
Alex C Olszowy IIIgovernor
Guy TomberlinGovernor
Michael GardnerGovernor
Steve PowellGovernor
John Belciktreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,644
Program Service Revenue
$0
Investment Income
$127,556
Other Revenue
$203,690
All Other Contributions
$2,644
Change in Net Assets
$290,426

Audited Revenue Reconciliation

Revenue per Audited Statements
$368,856
Revenue Not Reported on Financial Statements
$-34,966
Revenue Not Reported on Form 990
$-49,140
Other Revenue Adjustments
$-34,966
Total Revenue per Audited Statements
$319,716
Total Revenue per Form 990
$333,890
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$30,964
Grants and Similar Amounts Paid$12,500
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other-$14,790-$14,790
Grants to Domestic Individuals$12,500--$12,500
Other Expenses-$670-$670
Total Functional Expenses$12,500$30,964$0$43,464

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$78,430
Expenses per Audited Statements$43,464
Total Expenses per Form 990$43,464
Expenses Not Reported on Form 990$34,966
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

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

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
International code councilcommon board memberSee schedule RNo$477,656

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
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 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 6

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

Form 990, Part VI, Section A, Line 7A

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, Section A, Line 7B

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, Section A, Line 8B

there are no committees authorized to act on behalf of the governing body.

Form 990, Part VI, Section B, Line 11

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, Section B, Line 12C

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, Section B, Line 15

INTERNATIONAL CODE COUNCIL (ICC), the sole member of International Code Council Foundation (iccf), is the employer of all persons working for iccf. 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.

Form 990, Part VI, Section C, Line 19

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.

Form 990, Part VII

All of the compensation is paid from international code council inc. The following compensation is allocated to managing the foundation although paid from international code council inc.: dominic sims: $69,306 john belcik: $37,161

Filing and Contact Details

Filer

Filer Name
International Code Council Foundation Inc
EIN
31-1808637
In Care Of
% JOHN BELCIK
Phone
8884227233
Address
500 NEW JERSEY AVE NW, Suite 600, WASHINGTON, DC 20001-2070

Signing Officer

Name
Dominic Sims
Title
President
Phone
8884227233
Signed
2015-06-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dominic Sims
Formed
2001
Legal Domicile
De
Voting Board Members
5
Independent Board Members
4
Employees
0
Volunteers
4

Preparer

Firm
Bdo USA Llp
Address
330 N Wabash Suite 3200, CHICAGO, IL 60611
Preparer
Rebekuh Eley
Phone
3128569100
Supplemental Narrative

Additional Explanations

Form 990, Part I, Line 1

To reduce the devastating effects of natural disasters and other building tragedies through its support of the development of better building codes and the education of building safety professionals thus promoting ideas, methods and technologies that encourage the construction of safe, durable, accessible, and sustainable buildings and homes.

Form 990 Part IX Line 11G

Description:outside services total fees:14790

Financial Statement Notes

Schedule D, Part X, Line 2

ICCF 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. Further, ASC 740-10-25 prescribes the benefit to be recorded in the financial statements as the amount most likely to be realized assuming a review by the tax authorities having all relevant information and applying current conventions. ASC 740-10-25 also clarifies the financial statement classification of tax related penalties and interest and sets forth disclosures regarding unrecognized tax benefits. 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 for the years ended December 31, 2014 or 2013. Tax years going back to 2011 remain open to examination. Should ICCF need to accrue interest or penalties on uncertain tax positions, it would recognize the interest as interest expense and the penalties as other expenses.

Schedule D, PART XI, LINE 4B

RENTAL EXPENSES -34,966

Schedule D, PART XII, LINE 2D

RENTAL EXPENSES 34,966

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IRS990/MissionDesc0the international code council foundation (Iccf) is a nonprofit organization dedicated to reducing the devastating effects of natural disasters and other building tragedies through: initiatives to increase the demand and understanding of building codes, standards and mitigation options and professional development programs to support code officials in serving the public.
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IRS990/NetAssetsOrFundBalancesEOYAmt04715314
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IRS990/OtherAssetsTotalGrp/EOYAmt0880058
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IRS990/OtherExpensesGrp/Desc1TAXES, LICENSES AND FEES
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IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/OperateBenefitNonSuprtOrgInd0false
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/PowerAppointMajorityDirTrstInd0true
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0The Foundation obtained the supported organization's IRS determination
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1The Foundation reviews the expenditures of the supported organization on
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART IV, SECTION A, LINE 3B
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc1PART IV, SECTION A, LINE 3C
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IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0INTERNATIONAL CODE COUNCIL INC
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IRS990ScheduleA/SupportingOrgType1Ind0X
IRS990/ScheduleBRequiredInd0false
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt02870651
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IRS990ScheduleD/FootnoteTextInd0X
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IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0424527
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-49140
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0880058
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DUE FROM ICC
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IRS990ScheduleD/OtherRevenuesNotIncludedAmt0-34966
IRS990ScheduleD/RevenueNotReportedAmt0-49140
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0-34966
IRS990ScheduleD/RevenueSubtotalAmt0368856
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ICCF 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. Further, ASC 740-10-25 prescribes the benefit to be recorded in the financial statements as the amount most likely to be realized assuming a review by the tax authorities having all relevant information and applying current conventions. ASC 740-10-25 also clarifies the financial statement classification of tax related penalties and interest and sets forth disclosures regarding unrecognized tax benefits. 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 for the years ended December 31, 2014 or 2013. Tax years going back to 2011 remain open to examination. Should ICCF need to accrue interest or penalties on uncertain tax positions, it would recognize the interest as interest expense and the penalties as other expenses.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1RENTAL EXPENSES -34,966
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2RENTAL EXPENSES 34,966
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule D, Part X, Line 2
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule D, PART XI, LINE 4B
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule D, PART XII, LINE 2D
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0673119
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0880058
IRS990ScheduleD/TotalExpensesPerForm990Amt043464
IRS990ScheduleD/TotalLiabilityAmt00
IRS990ScheduleD/TotalRevenuePerForm990Amt0333890
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0319716
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt078430
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt012500
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt07
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0ICCF obtains reasonable documentation that the grant or scholarship funds were expended as agreed upon. iccf has a scholarship committee that oversees the scholarship programs, sets the criteria and monitors outcomes.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, Line 2
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
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IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt25000
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt1268987
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt20
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt22025
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Filings

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