Civic Intelligence

International Code Council Inc

990 • Fiscal year 2020 • EIN 36-3999004

Jan 01, 2020 to Dec 31, 2020 • Filed on Oct 29, 2021

4051 W Flossmoor RdCountry Club Hills, IL 60478

(888) 422-7233

Siviq Scores

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

Liabilities / Assets

51st percentile

0.27x

Higher debt load relative to assets than 51% of similar nonprofits.

2020 filings • $100M-$250M nonprofits • Source year 2020

Liabilities / Revenue

48th percentile

0.45x

Higher debt load relative to revenue than 48% of similar nonprofits.

2020 filings • $100M-$250M nonprofits • Source year 2020

Net Margin

77th percentile

20%

Higher net margin than 77% of similar nonprofits.

2020 filings • $100M-$250M nonprofits • Source year 2020

Top Officer Pay

87th percentile

$1,054,878

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 1.3% of source-year revenue.

2020 filings • $100M-$250M nonprofits • Source year 2020

Asset Growth

73rd percentile

14%

Faster asset growth than 73% of similar nonprofits.

2020 filings • $100M-$250M nonprofits • Annualized from 2019 to 2020

Revenue Growth

77th percentile

13%

Faster revenue growth than 77% of similar nonprofits.

2020 filings • $100M-$250M nonprofits • Annualized from 2019 to 2020

Assets

Up

$135,345,405

Up $16,405,869 (+14%) from 2019

Net Assets

Up

$99,121,587

Up $17,561,910 (+22%) from 2019

Liabilities

Down

$36,223,818

Down $1,156,041 (-3.1%) from 2019

Revenue

Up

$80,857,861

Up $9,477,889 (+13%) from 2019

Expenses

Up

$64,898,821

Up $1,754,417 (+2.8%) from 2019

Net Income

Up

$15,959,040

Up $7,723,472 (+94%) from 2019

Historical Trend

Balance Sheet Trend

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

$300M$200M$100M$0Assets 2010: $28,696,066Liabilities 2010: $25,612,800Net Assets 2010: $3,083,2662010Assets 2011: $43,091,792Liabilities 2011: $37,541,187Net Assets 2011: $5,550,6052011Assets 2012: $30,610,690Liabilities 2012: $29,501,058Net Assets 2012: $1,109,6322012Assets 2013: $27,903,176Liabilities 2013: $20,701,630Net Assets 2013: $7,201,5462013Assets 2014: $37,502,764Liabilities 2014: $22,072,903Net Assets 2014: $15,429,8612014Assets 2015: $34,534,282Liabilities 2015: $15,417,749Net Assets 2015: $19,116,5332015Assets 2016: $44,447,101Liabilities 2016: $15,885,945Net Assets 2016: $28,561,1562016Assets 2017: $57,198,200Liabilities 2017: $17,997,797Net Assets 2017: $39,200,4032017Assets 2018: $64,828,017Liabilities 2018: $18,203,586Net Assets 2018: $46,624,4312018Assets 2019: $118,939,536Liabilities 2019: $37,379,859Net Assets 2019: $81,559,6772019Assets 2020: $135,345,405Liabilities 2020: $36,223,818Net Assets 2020: $99,121,5872020Assets 2021: $173,275,221Liabilities 2021: $53,872,160Net Assets 2021: $119,403,0612021Assets 2022: $188,606,507Liabilities 2022: $62,359,599Net Assets 2022: $126,246,9082022Assets 2023: $186,876,466Liabilities 2023: $77,721,418Net Assets 2023: $109,155,0482023Assets 2024: $201,034,087Liabilities 2024: $77,044,427Net Assets 2024: $123,989,6632024

Highlighted filing

2020

Assets$135,345,405
Liabilities$36,223,818
Net Assets$99,121,587

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$150M$100M$50M$0Expenses 2010: $44,897,4682010Expenses 2011: $50,188,0162011Expenses 2012: $48,796,5212012Revenue 2013: $50,104,357Expenses 2013: $43,839,904Net Income 2013: $6,264,4532013Revenue 2014: $53,490,590Expenses 2014: $45,178,926Net Income 2014: $8,311,6642014Revenue 2015: $54,521,274Expenses 2015: $50,642,963Net Income 2015: $3,878,3112015Revenue 2016: $63,843,392Expenses 2016: $54,446,104Net Income 2016: $9,397,2882016Revenue 2017: $65,043,564Expenses 2017: $55,056,371Net Income 2017: $9,987,1932017Revenue 2018: $67,399,399Expenses 2018: $57,248,387Net Income 2018: $10,151,0122018Revenue 2019: $71,379,972Expenses 2019: $63,144,404Net Income 2019: $8,235,5682019Revenue 2020: $80,857,861Expenses 2020: $64,898,821Net Income 2020: $15,959,0402020Revenue 2021: $89,069,791Expenses 2021: $76,566,853Net Income 2021: $12,502,9382021Revenue 2022: $96,463,022Expenses 2022: $85,025,485Net Income 2022: $11,437,5372022Revenue 2023: $100,106,470Expenses 2023: $93,905,986Net Income 2023: $6,200,4842023Revenue 2024: $109,907,356Expenses 2024: $102,082,916Net Income 2024: $7,824,4402024

Highlighted filing

2020

Revenue$80,857,861
Expenses$64,898,821
Net Income$15,959,040
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Oct 29, 2021
Return Version
2020v4.1
Gross Receipts
$94,333,242
Mission and Program Overview

Mission

Protecting people's health, safety, and welfare by creating better buildings & safer communities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$30,429,351$32,671,732▲ $2,242,381
Cash and Non-Interest-Bearing Accounts$5,489,156$20,001,942▲ $14,512,786
Intangible Assets$22,062,633$19,733,108▼ $2,329,525
Land, Buildings, and Equipment, Net$15,120,922$17,078,531▲ $1,957,609
Receivables From Officers Etc$8,979,149$8,979,149→ $0
Accounts Receivable$4,964,720$4,127,462▼ $837,258
Prepaid Expenses and Deferred Charges$1,668,143$2,106,912▲ $438,769
Inventories for Sale or Use$1,657,949$1,733,366▲ $75,417
Savings and Temporary Cash Investments$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
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$118,939,536$135,345,405▲ $16,405,869
Other Assets Total$28,567,513$28,913,203▲ $345,690
Liabilities
Other Liabilities$16,739,456$16,960,488▲ $221,032
Accounts Payable and Accrued Expenses$12,771,686$9,971,924▼ $2,799,762
Deferred Revenue$7,868,717$9,291,406▲ $1,422,689
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$37,379,859$36,223,818▼ $1,156,041
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$81,559,677$99,121,587▲ $17,561,910
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$81,559,677$99,121,587▲ $17,561,910
Total Liabilities and Net Assets / Fund Balance$118,939,536$135,345,405▲ $16,405,869

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$6,210,775$26,251,400$32,462,175
Buildings$8,463,418$8,070,337$16,533,755
Other Land Buildings$1,354,419$4,879,338$6,233,757
Land$996,119-$996,119
Leasehold Improvements$53,800-$53,800
Other Assets Org$40,910--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Dominic SimsChief Executive OfficerPT$706,296$348,582$1,054,878
John BelcikCOO/Chief Financial OfficerPT$391,837$205,974$597,811
Mark JohnsonExecutive VP & Director of Bus DevFT$390,990$193,377$584,367
Shahin MoinianPresident - ESFT$324,072$149,900$473,972
Joan O'NeilChief Knowledge OfficerFT$330,738$40,884$371,622
Sara YerkesSr Vice President - GRFT$254,118$91,827$345,945
Michael PfeifferSr Vice President - TSFT$231,340$102,470$333,810
David TomposPresident - NTAFT$243,596$69,392$312,988
Michael TemesvaryVP of Sales & RelationsFT$85,227$191,156$276,383
William GouldSVP Engineer & Tech ResourceFT$216,163$54,940$271,103
Malgorzata FurmanVice President, FinanceFT$165,989$98,952$264,941
Melike OncuGeneral CounselPT$191,558$62,812$254,370
Judith ZakreskiVP of Global ServicesFT$207,296$46,444$253,740
Satyendra GhoshPresident - SKGAFT$205,355$28,410$233,765
Greg WheelerPresident-$4,665-$4,665
Shirley EllisBoard Member-$1,700-$1,700

Board Members and Trustees

NameTitle
William BryantImmediate Past President
Cindy DavisVice President
Alan BoswellBoard Member
Angie WieseBoard Member
David SpencerBoard Member
James SayersBoard Member
Jim BrownBoard Member
Kris BridgesBoard Member
M Donny PhippsBoard Member
Michael BosoBoard Member
Michael SavageBoard Member
Ron HamptonBoard Member
Steve McDanielBoard Member
Stuart TomBoard Member
Tom PetersonBoard Member
Michael WichSecretary-Treasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Morgan Lewis Bockius LLPLaw Firm2020 K STREET NW, Washington, DC 20006-1806, Ca$2,435,865
Navcon Group LLCContractor4801 UNIVERSITY BLVD STE 300, Round Rock, TX 78665$1,810,306
Ncs Pearson IncorporatedCert Exam Admin62160 COLLECTIONS CENTER DR, Chicago, IL 60693-0621$1,144,534
Infobeans Systems India Pvt LtIT Related7950 DUBLIN BLVD STE 209, Dublin, CA 94568-2936$951,989
Yardstick Testing And Training ExpeCert Exam Admin-$697,350
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$64,659,269
Investment Income
$1,791,804
Other Revenue
$14,406,788
All Other Contributions
$0
Change in Net Assets
$15,959,040
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$40,920,872
Other Expenses$23,953,472
Grants and Similar Amounts Paid$24,477
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$28,329,866
Depreciation Depletion---$5,216,349
Current Officers, Directors, Trustees, and Key Employees---$4,336,128
Other Employee Benefits---$4,194,899
Fees for Services Legal---$3,096,713
Payroll Taxes---$2,225,907
Office Expenses---$2,160,656
Fees for Services Other$0$0$0$1,956,369
Pension Plan Contributions---$1,834,072
Advertising---$1,621,485
Interest---$1,372,181
Travel---$1,205,259
Occupancy---$772,720
Other Expenses---$463,288
All Other Expenses---$244,692
Fees for Services Accounting---$109,337
Conferences and Meetings---$105,218
Grants to Domestic Individuals---$24,477
Total Functional Expenses$0$0$0$64,898,821
International Activity

International Summary

Offices
1
Employees
12
Spending
$920,263

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
North AmericaProgram ServicesSee Part V00$697,350
Middle East and North AfricaProgram ServicesSee Part V12$215,016
East Asia and the PacificProgram ServicesSee Part V06$3,719
South AsiaProgram ServicesSee Part V01$2,857
Europe (Including Iceland and Greenland)Program ServicesSee Part V03$1,321
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
In-house lobbying only
No
Subject to proxy tax
Yes
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Int'l Accreditation Service IncCommon Board MemberSee Schedule RNo$1,212,492
ICC General Code IncCommon Board MemberSee Schedule RNo$596,279
David TomposKey employeeSee Part VNo$194,000

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Officers, Directors, Trustees, and Key Employees$8,979,149$8,979,149→ $0
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Term Note Payable$12,000,000
Accrued Employee Benefits$2,889,046
Deposits$1,069,265
Due to Affiliates$1,002,177
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
Yes
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 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 as 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, 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 as 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, 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. 2020 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.

Filing and Contact Details

Filer

Filer Name
International Code Council Inc
EIN
36-3999004
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
CFO/COO
Phone
8884227233
Signed
2021-10-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dominic P Sims
Formed
1994
Legal Domicile
CA
Voting Board Members
18
Independent Board Members
18
Employees
442
Volunteers
1,080

Preparer

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

Additional Explanations

Form 990, Part III, Line 1

Protecting the health, safety, and welfare of people by creating better buildings and safer communities. This is accomplished by providing the highest quality codes, standards, products, and services for all concerned with safety & performance of the built environment.

Form 990, Part III, Line 4A

Conformity assessments includes product evaluation reports, inspection fees, laboratory testing fees, plan review fees.

Form 990, Part III, Line 4B

International Code Council publishes The International Codes (I-codes) a family of model building safety codes. In addition, ICC publishes custom codes for various states and jurisdictions including Florida, California, Michigan, and the City of Los Angeles. ICC also publishes many support products to 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

The International Code Council (ICC) boasts more than 64,000 members. Membership opportunities are available for governmental 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 (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.

Form 990, Part III, Line 4D

Consulting and Process Automation: International Code Council serves as a technical resource on structural codes and standards for code development and enforcement agencies and personnel; design professionals; academics; and material industries. Technical support is provided through publications, seminars, peer reviews, research projects, computer programs, code interpretations and comparison, a website and other means.

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 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, 2020 or 2019. Tax years going back to 2017 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.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0Chief Executive Officer
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IRS990/Form990PartVIISectionAGrp/TitleTxt2Executive VP & Dir of Bus Dev
IRS990/Form990PartVIISectionAGrp/TitleTxt3President - ES
IRS990/Form990PartVIISectionAGrp/TitleTxt4Chief Knowledge Officer
IRS990/Form990PartVIISectionAGrp/TitleTxt5Sr Vice President - GR
IRS990/Form990PartVIISectionAGrp/TitleTxt6Sr Vice President - TS
IRS990/Form990PartVIISectionAGrp/TitleTxt7President - NTA
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IRS990/Form990PartVIISectionAGrp/TitleTxt10Vice President, Finance
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IRS990/Form990PartVIISectionAGrp/TitleTxt12VP of Global Services
IRS990/Form990PartVIISectionAGrp/TitleTxt13President - SKGA
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IRS990/Form990PartVIISectionAGrp/TitleTxt16Vice President
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$201$77.0$124$110$102$7.82
2023Detailed filing. Detailed filing data is available for this year.$187$77.7$109$100$93.9$6.20
2022Detailed filing. Detailed filing data is available for this year.$189$62.4$126$96.5$85.0$11.4
2021Detailed filing. Detailed filing data is available for this year.$173$53.9$119$89.1$76.6$12.5
2020Detailed filing. Detailed filing data is available for this year.$135$36.2$99.1$80.9$64.9$16.0
2019Detailed filing. Detailed filing data is available for this year.$119$37.4$81.6$71.4$63.1$8.24
2018Detailed filing. Detailed filing data is available for this year.$64.8$18.2$46.6$67.4$57.2$10.2
2017Detailed filing. Detailed filing data is available for this year.$57.2$18.0$39.2$65.0$55.1$9.99
2016Detailed filing. Detailed filing data is available for this year.$44.4$15.9$28.6$63.8$54.4$9.40
2015Detailed filing. Detailed filing data is available for this year.$34.5$15.4$19.1$54.5$50.6$3.88
2014Detailed filing. Detailed filing data is available for this year.$37.5$22.1$15.4$53.5$45.2$8.31
2013Detailed filing. Detailed filing data is available for this year.$27.9$20.7$7.20$50.1$43.8$6.26
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$30.6$29.5$1.11$48.8
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$43.1$37.5$5.55$50.2
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$28.7$25.6$3.08$44.9