Liabilities / Assets
7th percentile
Higher debt load relative to assets than 7% of similar nonprofits.
International Code Council Foundation Inc.
990 • Fiscal year 2015 • EIN 31-1808637
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.00x
Liabilities / Revenue
8th percentile
Higher debt load relative to revenue than 8% of similar nonprofits.
Net Margin
97th percentile
Higher net margin than 97% of similar nonprofits.
Top Officer Pay
96th percentile
Higher top officer pay than 96% of similar nonprofits.
Top officer pay equals 130.1% of source-year revenue.
Asset Growth
69th percentile
Faster asset growth than 69% of similar nonprofits.
Revenue Growth
86th percentile
Faster revenue growth than 86% of similar nonprofits.
Balance Sheet
Assets
Up$5,027,637
Up $312,323 (+6.6%) from 2014
Net Assets
Up$5,026,105
Up $310,791 (+6.6%) from 2014
Liabilities
Up$1,532
Up $1,532 from 2014
Revenue And Expenses
Revenue
Up$459,298
Up $125,408 (+38%) from 2014
Expenses
Up$90,493
Up $47,029 (+108%) from 2014
Net Income
Up$368,805
Up $78,379 (+27%) from 2014
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2015 to Dec 31, 2015
- Signed
- Aug 15, 2016
- Return Version
- 2015v2.1
- Gross Receipts
- $482,632
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
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $3,042,558 | $3,097,768 | ▲ $55,210 |
| Land, Buildings, and Equipment, Net | $673,119 | $673,119 | → $0 |
| Cash and Non-Interest-Bearing Accounts | $43,012 | $347,080 | ▲ $304,068 |
| Savings and Temporary Cash Investments | $76,567 | $61,296 | ▼ $15,271 |
| 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 | $4,715,314 | $5,027,637 | ▲ $312,323 |
| Other Assets Total | $880,058 | $848,374 | ▼ $31,684 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $0 | $1,532 | ▲ $1,532 |
| 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 | $1,532 | ▲ $1,532 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $4,626,751 | $4,955,891 | ▲ $329,140 |
| Temporarily Rstr Net Assets | $88,563 | $70,214 | ▼ $18,349 |
| Permanently Rstr Net Assets | $0 | $0 | → $0 |
| Total Net Assets Fund Balance | $4,715,314 | $5,026,105 | ▲ $310,791 |
| Total Liabilities and Net Assets / Fund Balance | $4,715,314 | $5,027,637 | ▲ $312,323 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $248,592 | $2,870,651 | $3,119,243 |
| Land | $424,527 | - | $424,527 |
| Other Assets Org | $848,374 | - | - |
Compensation and Service Providers
Employees
| Name | Title | Other | Total |
|---|---|---|---|
| Guy Tomberlin | Governor | $18,486 | $18,486 |
| Alex C Olszowy III | governor | $11,654 | $11,654 |
| Ron Hoover | Governor | $442 | $442 |
Board Members and Trustees
| Name | Title |
|---|---|
| Dominic Sims | President |
| Michael Gardner | Governor |
| Steve Powell | Governor |
| John Belcik | treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $79,508
- Program Service Revenue
- $0
- Investment Income
- $119,907
- Other Revenue
- $259,883
- All Other Contributions
- $36,656
- Change in Net Assets
- $368,805
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $482,632
- Revenue Not Reported on Financial Statements
- $-23,334
- Revenue Not Reported on Form 990
- $-58,014
- Other Revenue Adjustments
- $-23,334
- Total Revenue per Audited Statements
- $424,618
- Total Revenue per Form 990
- $459,298
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $68,743 |
| Grants and Similar Amounts Paid | $21,750 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Fees for Services Other | - | $52,796 | - | $52,796 |
| Grants to Domestic Individuals | $21,750 | - | - | $21,750 |
| Other Expenses | - | $275 | $0 | $275 |
| Total Functional Expenses | $21,750 | $68,743 | $0 | $90,493 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $113,827 |
| Expenses per Audited Statements | $90,493 |
| Total Expenses per Form 990 | $90,493 |
| Expenses Not Reported on Form 990 | $23,334 |
Fundraising, Events, and Gaming
- Fundraising activities
- Yes
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Fundraising Direct Expenses | $23,334 |
| Fundraising Gross Income | $13,217 |
| Professional Fundraising Fees | $0 |
Fundraising Events
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Golf Outing | $56,069 | $13,217 | - | $13,217 |
| Total Events | $56,069 | $13,217 | $23,334 | $-10,117 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- No
- Subject to proxy tax
- No
Insider Transactions and Loans
Loans and Receivables
| Line Item | Beginning | End | Change |
|---|---|---|---|
| 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
- 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: $68,653 john belcik: $45,140”
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
- 2016-08-15
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Dominic Sims
- Formed
- 2001
- Legal Domicile
- De
- Voting Board Members
- 5
- Independent Board Members
- 2
- Employees
- 0
- Volunteers
- 2
Preparer
- Firm
- Bdo USA Llp
- Address
- 330 N Wabash Suite 3200, CHICAGO, IL 60611
- Preparer
- Rebekuh Eley
- Phone
- 8884227233
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 FOR THE DEVELOPMENT OF BETTER BUILDING CODES, THE EDUCATION OF BUILDING SAFETY PROFESSIONALS and development of new leaders in the building safety profession 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:52796”
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, 2015 or 2014. Tax years going back to 2012 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
“Fundraising Expenses: ($23,334)”
Schedule D, PART XII, LINE 2D
“Fundraising Expenses: $23,334”
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| IRS990/Desc | 0 | To provide financial assistance to the children of International Code Council ("ICC") members and employees. The scholarships for members' children were established to honor those who have been essential to the formation of the ICC or its legacy organizations and have promoted building safety and the public's awareness of building and fire safety professionals. The scholarships for the children of employees were established in appreciation of employees for their untiring commitment and service to members and are given in memory of two ICC employees' children who tragically lost their lives in 2005. Ten scholarships in total were awarded. |
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| IRS990/InvestmentsProgramRelatedGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 3042558 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 3097768 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 2870651 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 673119 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 673119 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 3543770 |
| IRS990/LegalDomicileStateCd | 0 | DE |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LoansFromOfficersDirectorsGrp/BOYAmt | 0 | 0 |
| IRS990/LoansFromOfficersDirectorsGrp/EOYAmt | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | true |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | false |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | THE 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. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 0 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 4715314 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 5026105 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt | 0 | -10117 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | -10117 |
| IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | -58014 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/TotalAmt | 0 | 0 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 0 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 880058 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 848374 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | MISCELLANEOUS FEES |
| IRS990/OtherExpensesGrp/Desc | 1 | TAXES, LICENSES AND FEES |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 15672 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 275 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 15672 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 275 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | REAL PROPERTY SALE EXTENSION FEE |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 0 | 270000 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 270000 |
| IRS990/OtherRevenueTotalAmt | 0 | 270000 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 0 |
| IRS990/OthNotesLoansReceivableNetGrp/BOYAmt | 0 | 0 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 0 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PaymentsToAffiliatesGrp/TotalAmt | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 0 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 0 |
| IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt | 0 | 0 |
| IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt | 0 | 0 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 0 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | Dominic Sims |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 2644 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 12500 |
| IRS990/PYInvestmentIncomeAmt | 0 | 127556 |
| IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 30964 |
| IRS990/PYOtherRevenueAmt | 0 | 203690 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 290426 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/PYTotalExpensesAmt | 0 | 43464 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 333890 |
| IRS990/QuidProQuoContributionsInd | 0 | true |
| IRS990/QuidProQuoContriDisclInd | 0 | true |
| IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt | 0 | 0 |
| IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt | 0 | 0 |
| IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 368805 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | true |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/RentalIncomeOrLossGrp/PersonalAmt | 0 | 0 |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | true |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RoyaltiesGrp/TotalAmt | 0 | 0 |
| IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 76567 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 61296 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd | 0 | true |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgQualifiedInd | 0 | true |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind | 0 | true |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtExclusivelySec170c2BInd | 0 | true |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd | 0 | false |
| IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/OperateBenefitNonSuprtOrgInd | 0 | false |
| IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/PowerAppointMajorityDirTrstInd | 0 | true |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 0 | The 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/ExplanationTxt | 1 | The 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/FormAndLineReferenceDesc | 0 | PART IV, SECTION A, LINE 3B |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 1 | PART IV, SECTION A, LINE 3C |
| IRS990ScheduleA/OtherSupportSumAmt | 0 | 0 |
| IRS990ScheduleA/SupportedOrganizationsCnt | 0 | 1 |
| IRS990ScheduleA/SupportedOrganizationsTotalCnt | 0 | 1 |
| IRS990ScheduleA/SupportedOrgInformationGrp/EIN | 0 | 363999004 |
| IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd | 0 | true |
| IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd | 0 | 9 |
| IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt | 0 | 0 |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt | 0 | 0 |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt | 0 | INTERNATIONAL CODE COUNCIL INC |
| IRS990ScheduleA/SupportingOrganization509a3Ind | 0 | X |
| IRS990ScheduleA/SupportingOrgType1Ind | 0 | X |
| IRS990ScheduleA/SupportSumAmt | 0 | 0 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | true |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 248592 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 2870651 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 3119243 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 23334 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 90493 |
| IRS990ScheduleD/FederalIncomeTaxLiabilityAmt | 0 | 0 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 424527 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 424527 |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | -58014 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 848374 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | DUE FROM ICC |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 23334 |
| IRS990ScheduleD/OtherRevenuesNotIncludedAmt | 0 | -23334 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | -58014 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | -23334 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 482632 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | 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, 2015 or 2014. Tax years going back to 2012 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/ExplanationTxt | 1 | Fundraising Expenses: ($23,334) |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | Fundraising Expenses: $23,334 |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Schedule D, Part X, Line 2 |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Schedule D, PART XI, LINE 4B |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Schedule D, PART XII, LINE 2D |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 673119 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 848374 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 90493 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 0 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 459298 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 424618 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 113827 |
| IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt | 0 | 42852 |
| IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt | 0 | 42852 |
| IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt | 0 | 23334 |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm | 0 | Golf Outing |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt | 0 | 56069 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt | 0 | 56069 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt | 0 | 13217 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt | 0 | 13217 |
| IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt | 0 | -10117 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt | 0 | 0 |
| IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt | 0 | 23334 |
| IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt | 0 | 23334 |
| IRS990ScheduleI/GrantRecordsMaintainedInd | 0 | true |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt | 0 | 21750 |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt | 0 | SCHOLARSHIPS |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt | 0 | 10 |
| IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt | 0 | ICCF 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/FormAndLineReferenceDesc | 0 | Part I, Line 2 |
| IRS990ScheduleJ/AnyNonFixedPaymentsInd | 0 | false |
| IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd | 0 | false |
| IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd | 0 | false |
| IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd | 0 | false |
| IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd | 0 | false |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | false |
| IRS990ScheduleJ/InitialContractExceptionInd | 0 | false |
| IRS990/ScheduleJRequiredInd | 0 | true |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 2 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 0 | 0 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2015 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $5,027,637
- Liabilities
- $1,532
- Net assets
- $5,026,105
- Revenue
- $459,298
- Expenses
- $90,493
- Net income
- $368,805