Civic Intelligence

ICC Codification Inc

EIN 82-3722145 • 501(c)4 • Country Club Hills, IL

Profile

Lessening the burdens of government through the promulgation of accessible, user-friendly municipal codes, to educate the public with respect to municipal codes and compliance therewith, and to engage in related scientific research.

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

86th percentile

0.72x

Higher debt load relative to assets than 86% of similar nonprofits.

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

Liabilities / Revenue

86th percentile

2.39x

Higher debt load relative to revenue than 86% of similar nonprofits.

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

Net Margin

52nd percentile

5.6%

Higher net margin than 52% of similar nonprofits.

501(c)4 • $25M-$50M 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

8.7%

Faster asset growth than 59% of similar nonprofits.

501(c)4 • $25M-$50M nonprofits • Annualized from 2021 to 2024

Revenue Growth

63rd percentile

15%

Faster revenue growth than 63% of similar nonprofits.

501(c)4 • $25M-$50M nonprofits • Annualized from 2021 to 2024

Balance Sheet
Liabilities / Assets86th percentile

Assets

Up

$34,029,922

Up $123,495 (+0.4%) from 2023

Liabilities

Down

$24,629,217

Down $450,510 (-1.8%) from 2023

Net Assets

Up

$9,400,705

Up $574,005 (+6.5%) from 2023

Operations
Liabilities / Revenue86th percentileNet Margin52nd percentile

Revenue

Up

$10,309,969

Up $1,552,083 (+18%) from 2023

Expenses

Down

$9,735,964

Down $9,467 (-0.1%) from 2023

Net Income

Up

$574,005

Up $1,561,550 (+158%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth59th percentile

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

$40M$30M$20M$10M$0Assets 2017: $23,049,883Liabilities 2017: $14,126,872Net Assets 2017: $8,923,0112017Assets 2018: $18,958,778Liabilities 2018: $13,940,097Net Assets 2018: $5,018,6812018Assets 2019: $20,416,147Liabilities 2019: $13,615,331Net Assets 2019: $6,800,8162019Assets 2020: $20,138,820Liabilities 2020: $14,211,612Net Assets 2020: $5,927,2082020Assets 2021: $26,496,888Liabilities 2021: $19,352,399Net Assets 2021: $7,144,4892021Assets 2023: $33,906,427Liabilities 2023: $25,079,727Net Assets 2023: $8,826,7002023Assets 2024: $34,029,922Liabilities 2024: $24,629,217Net Assets 2024: $9,400,7052024

Highlighted filing

2024

Assets$34,029,922
Liabilities$24,629,217
Net Assets$9,400,705
Open 2024 Filing

Operations Trend

Revenue Growth63rd percentile

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

$15M$10M$5.0M$0-$5.0MRevenue 2017: $884,211Expenses 2017: $931,349Net Income 2017: -$47,1382017Revenue 2018: $5,426,403Expenses 2018: $6,018,978Net Income 2018: -$592,5752018Revenue 2019: $5,800,926Expenses 2019: $6,021,831Net Income 2019: -$220,9052019Revenue 2020: $5,649,106Expenses 2020: $6,522,714Net Income 2020: -$873,6082020Revenue 2021: $6,789,880Expenses 2021: $6,934,085Net Income 2021: -$144,2052021Revenue 2023: $8,757,886Expenses 2023: $9,745,431Net Income 2023: -$987,5452023Revenue 2024: $10,309,969Expenses 2024: $9,735,964Net Income 2024: $574,0052024

Highlighted filing

2024

Revenue$10,309,969
Expenses$9,735,964
Net Income$574,005
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$34,029,922
Liabilities
$24,629,217
Net assets
$9,400,705
Revenue
$10,309,969
Expenses
$9,735,964
Net income
$574,005
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$34.0$24.6$9.40$10.3$9.74$0.57
2023Detailed filing. Detailed filing data is available for this year.$33.9$25.1$8.83$8.76$9.75$0.99
2021Detailed filing. Detailed filing data is available for this year.$26.5$19.4$7.14$6.79$6.93$0.14
2020Detailed filing. Detailed filing data is available for this year.$20.1$14.2$5.93$5.65$6.52$0.87
2019Detailed filing. Detailed filing data is available for this year.$20.4$13.6$6.80$5.80$6.02$0.22
2018Detailed filing. Detailed filing data is available for this year.$19.0$13.9$5.02$5.43$6.02$0.59
2017Detailed filing. Detailed filing data is available for this year.$23.0$14.1$8.92$0.88$0.93$0.05
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
$18,331,759
Mission and Program Overview

Mission

Lessening the burdens of government through the promulgation of accessible, user-friendly municipal codes, to educate the public with respect to municipal codes and compliance therewith, and to engage in related scientific research.

Lessening the burdens of government through the promulgation of accessible, user friendly municipal codes, to educate the public with respect to municipal codes and compliance therewith, and to engage in related scientific research.

Balance Sheet Detail
LineBeginningEndChange
Assets
Loans From Officers Directors$17,676,760$16,974,470▼ $702,290
Intangible Assets$7,854,630$6,559,426▼ $1,295,204
Cash and Non-Interest-Bearing Accounts$1,226,551$2,675,751▲ $1,449,200
Accounts Receivable$1,646,769$1,570,826▼ $75,943
Prepaid Expenses and Deferred Charges$618,895$604,415▼ $14,480
Land, Buildings, and Equipment, Net$476,138$473,639▼ $2,499
Inventories for Sale or Use$152,677$344,791▲ $192,114
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0--
Investments Program Related$0--
Total Assets$33,906,427$34,029,922▲ $123,495
Other Assets Total$21,930,767$21,801,074▼ $129,693
Liabilities
Deferred Revenue$3,180,522$3,471,008▲ $290,486
Other Liabilities$2,840,009$2,734,299▼ $105,710
Accounts Payable and Accrued Expenses$1,382,436$1,449,440▲ $67,004
Total Liabilities$25,079,727$24,629,217▼ $450,510
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$8,826,700$9,400,705▲ $574,005
Total Net Assets Fund Balance$8,826,700$9,400,705▲ $574,005
Total Liabilities and Net Assets / Fund Balance$33,906,427$34,029,922▲ $123,495

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$473,639$1,958,184$2,431,823
Other Assets Org$88,778--
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Michelle WoodSolutions Account ExecutiveFT$275,173$20,993$296,166
Lynn MartinChief Operating OfficerFT$205,496$61,826$267,322
Robert K FranklinNational Accounts ManagerFT$171,018$34,526$205,544
Cristina LoverdeVP Client EngagementFT$160,473$36,763$197,236
Jeff WightVP OperationsFT$152,113$35,821$187,934
Wayne ChildsDirector of Business DevFT$140,303$9,793$150,096

Board Members and Trustees

NameTitle
Dominic SimsPresident/director
Mark JohnsonDirector
John BelcikTreasurer/director
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$10,309,969
Change in Net Assets
$574,005

Audited Revenue Reconciliation

Revenue per Audited Statements
$0
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$0
Total Revenue per Form 990
$0
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$6,216,064
Other Expenses$3,519,900
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages-$4,879,204-$4,879,204
Depreciation Depletion-$1,407,032-$1,407,032
Other Employee Benefits-$694,267-$694,267
Interest-$605,610-$605,610
Fees for Services Other$0$481,981$0$481,981
Payroll Taxes-$375,271-$375,271
Current Officers, Directors, Trustees, and Key Employees-$267,322-$267,322
Conferences and Meetings-$158,881-$158,881
Occupancy-$141,581-$141,581
Office Expenses-$118,860-$118,860
Travel-$118,521-$118,521
Advertising-$46,560-$46,560
Other Expenses-$43,975-$43,975
Insurance-$41,296-$41,296
Fees for Services Legal-$25,693-$25,693
Total Functional Expenses$0$9,735,964$0$9,735,964

Audited Expense Reconciliation

Line ItemAmount
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Expenses per Audited Statements$0
Other Expense Adjustments$0
Total Expenses per Form 990$0
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
-Common Directors, Officers and Key Employees.Icc Codification, Inc. Is Controlled by the International Code Council, Inc (icc). Icc Is the Sole Member of Icc Codification. See Schedule R for Additional Transactions Between Icc Codification, Inc., and Icc.No$989,623

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$17,676,760$16,974,470▼ $702,290
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal Income Taxes$2,565,165
Due to Affiliate$99,902
Current Portion Lease Liability$69,232
Customer Deposits-
Long-term Lease Liability-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
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

“Icc codification, inc.(the "corporation") shall have one class of membership. The sole member of the corporation shall be international code council, inc ("member"). The member shall act through its authorized officers or other designee.”

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

“The member shall elect the directors.”

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

“Except as otherwise provided in the certificate of incorporation or the bylaws, the bylaws may be amended or repealed, and new bylaws may be adopted by the member entitled to vote in the election of directors. The board shall also have the authority to amend or repeal and adopt new bylaws subject to the foregoing power of the member and except as provided by applicable law.”

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

“Icc codification's tax return is prepared by its financial staff, together with outside accountants. Tax returns are reviewed by the treasurer, chief operating officer, and general counsel. Other staff members are asked to review and provide input as deemed necessary. A completed copy of icc codification's form 990 is provided to the board of directors prior to filing.”

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

“The organization closely monitors transactions that may have a conflict of interest. The conflict of interest policy is provided in the hr manual. All employees must sign off on the policy.”

Form 990, Part VI, Line 19 Required documents available to the public

“Organizational documents are made available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Icc Codification Inc
EIN
82-3722145
Phone
8884227233
Address
4051 W FLOSSMOOR ROAD, COUNTRY CLUB HILLS, IL 60478

Signing Officer

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

Organization Details

Formed
2017
Legal Domicile
De
Voting Board Members
3
Independent Board Members
0
Employees
208
Volunteers
0

Preparer

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

Financial Statement Notes

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

“Icc codification, inc. ("codification") 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. The council does not believe there are any uncertain tax positions that should be recorded. Tax years going back to 2021 remain open to examination. Should the council need to accrue interest or penalties on uncertain tax positions, it would recognize the interest as interest expense and the penalties as other expenses.”

Raw XML AppendixShowing 400 of 777 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/MissionDesc0LESSENING THE BURDENS OF GOVERNMENT THROUGH THE PROMULGATION OF ACCESSIBLE, USER-FRIENDLY MUNICIPAL CODES, TO EDUCATE THE PUBLIC WITH RESPECT TO MUNICIPAL CODES AND COMPLIANCE THEREWITH, AND TO ENGAGE IN RELATED SCIENTIFIC RESEARCH.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ICC CODIFICATION, INC. ("CODIFICATION") 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. THE COUNCIL DOES NOT BELIEVE THERE ARE ANY UNCERTAIN TAX POSITIONS THAT SHOULD BE RECORDED. TAX YEARS GOING BACK TO 2021 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.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote
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