Attach to Form 990 or 990-EZ.| Identifier | Return Reference | Explanation |
|---|---|---|
| REASON FOR AMENDMENT OF FORM 990 FOR 2010 | FORM 990 | FORM 990 FOR 2010 IS BEING AMENDED TO INCLUDE TWO BOARD MEMBERS (MICHAEL BOUSE AND CINDY DAVIS) IN PART VII, WHO WERE INADVERTENTLY OMITTED FROM THE RETURN AS ORIGINALLY FILED. |
| NEW PROGRAM SERVICES | FORM 990, PART III, LINE 2 | NEW PROGRAMS WERE INTRODUCED IN 2010 FOR THE ACCREDITATION OF FIRE PREVENTION AND LIFE SAFETY DEPARTMENTS AND BUILDING DEPARTMENT REGISTRATION. |
| FORM 990, PART VI, SECTION A, LINE 6 | IAS HAS ONE MEMBER (THE "SOLE MEMBER"), WHICH IS ICC, THE INTERNATIONAL CODE COUNCIL. | |
| FORM 990, PART VI, SECTION A, LINE 7A | ICC, AS THE SOLE MEMBER, HAS THE RIGHT TO VOTE ON THE ELECTION OF DIRECTORS, AND TO REMOVE DIRECTORS WITH OR WITHOUT CAUSE. | |
| FORM 990, PART VI, SECTION A, LINE 7B | ICC, AS THE SOLE MEMBER, HAS THE RIGHT TO VOTE ON THE DISPOSITION OF ALL OR SUBSTANTIALLY ALL OF THE CORPORATION'S ASSETS, ON ANY MERGER AND ITS PRINCIPAL TERMS, AS WELL AS ANY AMENDMENT OF THOSE TERMS, AND ON ANY ELECTION TO DISSOLVE THE CORPORATION. | |
| FORM 990, PART VI, SECTION A, LINE 8B | THERE IS NO COMMITTEE WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. | |
| FORM 990, PART VI, SECTION B, LINE 11 | THE IAS TAX RETURNS ARE PREPARED BY FINANCIAL STAFF, TOGETHER WITH OUTSIDE ACCOUNTANTS, AND REVIEWED BY THE PRESIDENT. OTHER STAFF MEMBERS ARE ASKED TO REVIEW AND PROVIDE INPUT AS DEEMED NECESSARY. A COMPLETED COPY OF THE IAS FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS PRIOR TO FILING. | |
| FORM 990, PART VI, SECTION B, LINE 12C | FOR EACH INTEREST DISCLOSED TO THE CHAIRMAN OF THE BOARD OF DIRECTORS, THE CHAIRMAN WILL DETERMINE WHETHER TO: (A) TAKE NO ACTION; (B) ASSURE FULL DISCLOSURE TO THE BOARD OF DIRECTORS AND OTHER INDIVIDUALS COVERED BY THIS POLICY; (C) ASK THE PERSON TO RECUSE FROM PARTICIPATION IN RELATED DISCUSSIONS OR DECISIONS WITHIN IAS; OR (D) ASK THE PERSON TO RESIGN FROM HIS OR HER POSITION AT IAS OR, IF THE PERSON REFUSES TO RESIGN, BECOME SUBJECT TO POSSIBLE REMOVAL IN ACCORDANCE WITH IAS' REMOVAL PROCEDURES. IAS' OFFICERS WILL MONITOR PROPOSED OR ONGOING TRANSACTIONS FOR CONFLICTS OF INTEREST AND DISCLOSE THEM TO THE CHAIRMAN OF THE BOARD OF DIRECTORS IN ORDER TO DEAL WITH POTENTIAL OR ACTUAL CONFLICTS, WHETHER DISCOVERED BEFORE OR AFTER THE TRANSACTION HAS OCCURRED. | |
| FORM 990, PART VI, SECTION B, LINE 15 | THE IAS BOARD OF DIRECTORS ADOPTED A COMPENSATION POLICY THAT PROVIDES THAT THE COMPENSATION OF IAS' SALARIED OFFICERS AND KEY EMPLOYEES IS RECOMMENDED BY THE ICC'S CEO TO ITS EXECUTIVE COMMITTEE FOR APPROVAL, USING APPROPRIATE COMPARABILITY DATA, AND THE DECISION MAKING PROCESS IS DOCUMENTED. 2010 SALARIES FOR IAS' SALARIED OFFICERS AND KEY EMPLOYEES WAS DETERMINED PURSUANT TO THIS COMPENSATION POLICY. | |
| FORM 990, PART VI, SECTION C, LINE 19 | THE CONFLICT OF INTEREST POLICY IS MADE AVAILABLE ON THE ORGANIZATION'S WEBSITE. THE FINANCIAL STATEMENTS AND GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON REQUEST, AT THE DISCRETION OF THE OFFICERS. | |
| EXPLANATION OF COMPENSATION FOR MICHAEL BOUSE | FORM 990 PART VII, LINE 1A | DURING 2010, MICHAEL BOUSE WAS COMPENSATED IN CONNECTION WITH THE PROVISION OF CONSULTING SERVICES FOR IAS AND FOR THE INTERNATIONAL CODE COUNCIL (ICC), A RELATED ENTITY. NO PART OF HIS COMPENSATION WAS FOR PROVISION OF SERVICES AS AN IAS BOARD MEMBER OR OFFICER. |
| CHANGES IN NET ASSETS OR FUND BALANCES: | FORM 990, PART XI, LINE 5: | NET UNREALIZED GAINS ON INVESTMENTS: 28,563. |
| FORM 990 PART XI, LINE 2C | THIS PROCESS HAS REMAINED UNCHANGED FROM THE PRIOR YEAR. |
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