Form990


Department of the TreasuryInternal Revenue Service
Return of Organization Exempt From Income Tax
Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations)
Do not enter social security numbers on this form as it may be made public.
Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2024
Open to Public Inspection
A For the 2024 calendar year, or tax year beginning 01-01-2024 , and ending 12-31-2024
BCheck if applicable:
CName of organization
INTERNATIONAL CODE COUNCIL INC
 
 
Doing business as
 
 
Number and street (or P.O. box if mail is not delivered to street address)
4051 W FLOSSMOOR RD
 
Room/suite
City or town, state or province, country, and ZIP or foreign postal code
COUNTRY CLUB HILLS, IL60478
D Employer identification number

36-3999004
E Telephone number

G Gross receipts $ 136,587,696
F Name and address of principal officer:
JOHN BELCIK
4051 W FLOSSMOOR RD
COUNTRY CLUB HILLS,IL60478
I
Tax-exempt status: ( 6 ) (insert no.) or
J
Website:
WWW.ICCSAFE.ORG
H(a)
Is this a group return for
subordinates?
H(b)
Are all subordinates
included?
If "No," attach a list. See instructions.
H(c)
Group exemption number  
K Form of organization:  
L Year of formation: 1994
M State of legal domicile: DE
Part I
Summary
Activities & Governance 1 Briefly describe the organization’s mission or most significant activities: PROTECTING PUBLIC HEALTH AND SAFETY THROUGH THE CONTINUOUS DEVELOPMENT OF MODERN BUILDING CODES AND STANDARDS.
2 Check this box
3 Number of voting members of the governing body (Part VI, line 1a) ........ 3 18
4 Number of independent voting members of the governing body (Part VI, line 1b) ..... 4 16
5 Total number of individuals employed in calendar year 2024 (Part V, line 2a) ...... 5 622
6 Total number of volunteers (estimate if necessary) ............. 6 1,287
7a Total unrelated business revenue from Part VIII, column (C), line 12 ........ 7a 1,629,019
b Net unrelated business taxable income from Form 990-T, Part I, line 11 ......... 7b 1,440,820
Revenues Prior Year Current Year
8 Contributions and grants (Part VIII, line 1h) .........   276,773
9 Program service revenue (Part VIII, line 2g) ......... 89,872,065 95,286,999
10 Investment income (Part VIII, column (A), lines 3, 4, and 7d ) .... 4,142,666 5,585,207
11 Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e) 6,091,739 8,758,377
12 Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12) 100,106,470 109,907,356
Expenses; 13 Grants and similar amounts paid (Part IX, column (A), lines 1–3 )... 42,535 57,769
14 Benefits paid to or for members (Part IX, column (A), line 4).....   0
15 Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10) 58,932,137 61,593,347
16a Professional fundraising fees (Part IX, column (A), line 11e) .....   0
b Total fundraising expenses (Part IX, column (D), line 25) 0    
17 Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e).... 34,931,314 40,431,800
18 Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25) 93,905,986 102,082,916
19 Revenue less expenses. Subtract line 18 from line 12....... 6,200,484 7,824,440
Net Assets or Fund Balances; Beginning of Current Year End of Year
20 Total assets (Part X, line 16)............. 186,876,466 201,034,087
21 Total liabilities (Part X, line 26)............. 77,721,418 77,044,427
22 Net assets or fund balances. Subtract line 21 from line 20..... 109,155,048 123,989,660
Part II
Signature Block
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge.
Sign Here
Signature of officer Date
Type or print name and title
Paid Preparer Use Only
Print/Type preparer's name
Preparer's signature
Date
PTIN
Firm's name

Firm's EIN
Firm's address



Phone no.
May the IRS discuss this return with the preparer shown above? See Instructions. ..........
For Paperwork Reduction Act Notice, see the separate instructions.
Cat. No. 11282Y Form 990 (2024)
Form 990 (2024)
Page 2
Part III
Statement of Program Service Accomplishments
Check if Schedule O contains a response or note to any line in this Part III..............
1
Briefly describe the organization’s mission: OUR MISSION IS TO PROTECT PUBLIC SAFETY THROUGH THE CONTINUOUS DEVELOPMENT OF MODERN BUILDING CODES AND STANDARDS WHICH PROVIDE THE BASELINE FOR BUILDING SAFETY GLOBALLY AND CREATE A LEVEL PLAYING FIELD FOR BUILDERS AND MANUFACTURERS. OUR VISION IS TO HELP CREATE SAFE, AFFORDABLE, AND SUSTAINABLE BUILDINGS AND COMMUNITIES BY PROVIDING THE INFORMATION, TOOLS, AND RESOURCES THAT MEMBERS RELY ON, BUILDING SAFETY PROFESSIONALS TURN TO, AND THE PUBLIC TRUSTS.
2
Did the organization undertake any significant program services during the year which were not listed on
the prior Form 990 or 990-EZ? .....................
If "Yes," describe these new services on Schedule O.
3
Did the organization cease conducting, or make significant changes in how it conducts, any program
services? ...........................
If "Yes," describe these changes on Schedule O.
4
Describe the organization’s program service accomplishments for each of its three largest program services, as measured by expenses. Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported.
4a (Code:   ) (Expenses $   including grants of $   ) (Revenue $   )
CONFORMITY ASSESSMENTS: THE INTERNATIONAL CODE COUNCIL ACTS AS A SINGLE-SOURCE CONFORMITY ASSESSMENT SOLUTION FOR MANUFACTURERS, CODE OFFICIALS, DESIGNERS, ENGINEERS, SPECIFIERS, AND THE GLOBAL BUILDING COMMUNITY AT LARGE. CONFORMITY ASSESSMENTS VIA ICC EVALUATION SERVICE AND ICC NTA INCLUDE PRODUCT EVALUATION REPORTS, INSPECTION, AND LABORATORY TESTING FEES. IN 2023, OUR TESTING AND INSPECTION CAPABILITIES CONTINUED TO EXPAND. IN ADDITION, WE BROADENED OUR REACH INTERNATIONALLY IN THE MENA REGION AND IN OCEANIA, WHERE ICC NOW OFFERS A COMPLETE SUITE OF ACCREDITATION SERVICES.
4b (Code:   ) (Expenses $   including grants of $   ) (Revenue $   )
PUBLISHING AND CONTENT SERVICES: AS INDUSTRY EXPERTS, THE INTERNATIONAL CODE COUNCIL PROVIDES PUBLICATIONS, SOFTWARE, AND TECHNOLOGY FOR THE BUILDING SAFETY INDUSTRY. IN 2023, WE SIGNIFICANTLY EXPANDED OUR ONLINE CODE PLATFORM, ENHANCING OUR DIGITAL SOLUTIONS AND DEVELOPING NEW RESOURCES TO ASSIST BUILDING PROFESSIONALS IN APPLYING THE LATEST CODES AND STANDARDS. THE INTERNATIONAL CODE COUNCIL PUBLISHES THE INTERNATIONAL CODES (I-CODES), A FAMILY OF MODEL BUILDING SAFETY CODES. IN ADDITION, THE CODE COUNCIL PUBLISHES CUSTOM CODES FOR VARIOUS STATES AND JURISDICTIONS INCLUDING FLORIDA, CALIFORNIA, MICHIGAN, AND THE CITY OF LOS ANGELES. THE CODE COUNCIL ALSO PUBLISHES MANY SUPPORT PRODUCTS FOR 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.
4c (Code:   ) (Expenses $   including grants of $   ) (Revenue $   )
MEMBER SERVICES: MEMBER SERVICES INCLUDE MEMBERSHIP, TRAINING AND EDUCATION, AND CERTIFICATION. MEMBERSHIP OPPORTUNITIES ARE AVAILABLE FOR GOVERNMENTAL JURISDICTIONS AND 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 (I-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. IN 2023, ICC LAUNCHED A NEW CODE DEVELOPMENT PROCESS FOR THE 2027 INTERNATIONAL CODES AND COLLABORATED WITH INTERNATIONAL JURISDICTIONS TO CREATE CODES TAILORED TO THEIR COMMUNITIES. ICC ALSO EXPANDED OUR RESOURCES AND STANDARDS TO BETTER MEET INDUSTRY NEEDS.
4d Other program services (Describe in Schedule O.)
(Expenses $   including grants of $   ) (Revenue $   )
4e Total program service expenses0
Form 990 (2024)
Form 990 (2024)
Page 3
Part IV
Checklist of Required Schedules
Yes
No
1
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If "Yes," complete Schedule A.....................
1
 
No
2
Is the organization required to complete Schedule B, Schedule of Contributors? See instructions. ...
2
 
No
3
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office? If "Yes," complete Schedule C, Part I.............
3
 
No
4
Section 501(c)(3) organizations. Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year? If "Yes," complete Schedule C, Part II.........
4
 
No
5
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Rev. Proc. 98-19? If "Yes," complete Schedule C, Part IIIClick to see attachment
List of Attached Documents:
// Content
..
5
Yes
 
6
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If "Yes," complete Schedule D, Part I.........................
6
 
No
7
Did the organization receive or hold a conservation easement, including easements to preserve open space,
the environment, historic land areas, or historic structures? If "Yes," complete Schedule D, Part II....
7
 
No
8
Did the organization maintain collections of works of art, historical treasures, or other similar assets? If "Yes,"
complete Schedule D, Part III..............
8
 
No
9
Did the organization report an amount in Part X, line 21 for escrow or custodial account liability; serve as a custodian for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services? If "Yes," complete Schedule D, Part IV..............
9
 
No
10
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi endowments? If "Yes," complete Schedule D, Part V......
10
 
No
11
If the organization’s answer to any of the following questions is "Yes," then complete Schedule D, Parts VI, VII, VIII, IX, or X, as applicable.
a
Did the organization report an amount for land, buildings, and equipment in Part X, line 10? If "Yes," complete
Schedule D, Part VI. Click to see attachment
List of Attached Documents:
// Content
...................
11a
Yes
 
b
Did the organization report an amount for investments—other securities in Part X, line 12 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VII.......
11b
 
No
c
Did the organization report an amount for investments—program related in Part X, line 13 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIII.......
11c
 
No
d
Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part IXClick to see attachment
List of Attached Documents:
// Content
............
11d
Yes
 
e
Did the organization report an amount for other liabilities in Part X, line 25? If "Yes," complete Schedule D, Part XClick to see attachment
List of Attached Documents:
// Content
11e
Yes
 
f
Did the organization’s separate or consolidated financial statements for the tax year include a footnote that addresses the organization’s liability for uncertain tax positions under FIN 48 (ASC 740)? If "Yes," complete Schedule D, Part XClick to see attachment
List of Attached Documents:
// Content
11f
Yes
 
12a
Did the organization obtain separate, independent audited financial statements for the tax year? If "Yes," complete
Schedule D, Parts XI and XII......................
12a
 
No
b
Was the organization included in consolidated, independent audited financial statements for the tax year? If "Yes," and if the organization answered "No" to line 12a, then completing Schedule D, Parts XI and XII is optional Click to see attachment
List of Attached Documents:
// Content
12b
Yes
 
13
Is the organization a school described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule E
13
 
No
14a
Did the organization maintain an office, employees, or agents outside of the United States? .....
14a
Yes
 
b
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more? If "Yes," complete Schedule F, Parts I and IV.........Click to see attachment
List of Attached Documents:
// Content
14b
Yes
 
15
Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or for any foreign organization? If “Yes,” complete Schedule F, Parts II and IV.....
15
 
No
16
Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other assistance to or for foreign individuals? If “Yes,” complete Schedule F, Parts III and IV...
16
 
No
17
Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX, column (A), lines 6 and 11e? If "Yes," complete Schedule G, Part I. See instructions. ....
17
 
No
18
Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII, lines 1c and 8a? If "Yes," complete Schedule G, Part II............
18
 
No
19
Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? If "Yes," complete Schedule G, Part III...................
19
 
No
20a
Did the organization operate one or more hospital facilities? If "Yes," complete Schedule H....
20a
 
No
b
If "Yes" to line 20a, did the organization attach a copy of its audited financial statements to this return?
20b
 
 
21
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government on Part IX, column (A), line 1? If “Yes,” complete Schedule I, Parts I and II.....
21
 
No
Form 990 (2024)
Form 990 (2024)
Page 4
Part IV
Checklist of Required Schedules (continued)
Yes
No
22
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals on Part IX, column (A), line 2? If “Yes,” complete Schedule I, Parts I and III........Click to see attachment
List of Attached Documents:
// Content
22
Yes
 
23
Did the organization answer "Yes" to Part VII, Section A, line 3, 4, or 5, about compensation of the organization’s current and former officers, directors, trustees, key employees, and highest compensated employees? If "Yes," complete Schedule J....................... Click to see attachment
List of Attached Documents:
// Content
23
Yes
 
24a
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002? If “Yes,” answer lines 24b through 24d and complete Schedule K. If “No,” go to line 25a...............
24a
 
No
b
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?...
24b
 
 
c
Did the organization maintain an escrow account other than a refunding escrow at any time during the year
to defease any tax-exempt bonds? ...............
24c
 
No
d
Did the organization act as an "on behalf of" issuer for bonds outstanding at any time during the year?...
24d
 
No
25a
Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Did the organization engage in an excess benefit transaction with a disqualified person during the year? If "Yes," complete Schedule L, Part I ....
25a
 
No
b
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization’s prior Forms 990 or 990-EZ? If "Yes," complete Schedule L, Part I.......................
25b
 
No
26
Did the organization report any amount on Part X, line 5 or 22 for receivables from or payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons? If "Yes," complete Schedule L, Part IIClick to see attachment
List of Attached Documents:
// Content
...........
26
Yes
 
27
Did the organization provide a grant or other assistance to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or employee thereof, a grant selection committee member, or to a 35% controlled entity (including an employee thereof) or family member of any of these persons?
If "Yes," complete
Schedule L, Part IIIClick to see attachment
List of Attached Documents:
// Content
.........................
27
Yes
 
28
Was the organization a party to a business transaction with one of the following parties (see the Schedule L, Part IV instructions for applicable filing thresholds, conditions, and exceptions):
a
A current or former officer, director, trustee, key employee, creator or founder, or substantial contributor? If "Yes," complete Schedule L, Part IV......................Click to see attachment
List of Attached Documents:
// Content
28a
Yes
 
b
A family member of any individual described in line 28a? If "Yes," complete Schedule L, Part IV.....
28b
 
No
c
A 35% controlled entity of one or more individuals and/or organizations described in line 28a or 28b? If "Yes," complete Schedule L, Part IV..................... Click to see attachment
List of Attached Documents:
// Content
28c
Yes
 
29
Did the organization receive more than $25,000 in non-cash contributions? If "Yes," complete Schedule M..
29
 
No
30
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If "Yes," complete Schedule M .................
30
 
No
31
Did the organization liquidate, terminate, or dissolve and cease operations? If "Yes," complete Schedule N, Part I
31
 
No
32
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If "Yes," complete Schedule N, Part II........................
32
 
No
33
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3? If "Yes," complete Schedule R, Part I............Click to see attachment
List of Attached Documents:
// Content
33
Yes
 
34
Was the organization related to any tax-exempt or taxable entity? If "Yes," complete Schedule R, Part II, III, or IV, and Part V, line 1.........................Click to see attachment
List of Attached Documents:
// Content
34
Yes
 
35a
Did the organization have a controlled entity within the meaning of section 512(b)(13)?
35a
Yes
 
b
If ‘Yes’ to line 35a, did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)? If "Yes," complete Schedule R, Part V, line 2 ...Click to see attachment
List of Attached Documents:
// Content
35b
Yes
 
36
Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related organization? If "Yes," complete Schedule R, Part V, line 2.............
36
 
No
37
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? If "Yes," complete Schedule R, Part VI
37
 
No
38
Did the organization complete Schedule O and provide explanations on Schedule O for Part VI, lines 11b and 19? Note. All Form 990 filers are required to complete Schedule O. ............
38
Yes
 
Part V
Statements Regarding Other IRS Filings and Tax Compliance
Check if Schedule O contains a response or note to any line in this Part V...........
Yes
No
1a
Enter the number reported in box 3 of Form 1096. Enter -0- if not applicable ..
1a
293
b
Enter the number of Forms W-2G included on line 1a. Enter -0- if not applicable .
1b
0
c
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners? ..................
1c
Yes
 
Form 990 (2024)
Form 990 (2024)
Page 5
Part V
Statements Regarding Other IRS Filings and Tax Compliance (continued)
2a
Enter the number of employees reported on Form W-3, Transmittal of Wage and
Tax Statements, filed for the calendar year ending with or within the year covered by this return ..................
2a
622
b
If at least one is reported on line 2a, did the organization file all required federal employment tax returns?
2b
Yes
 
3a
Did the organization have unrelated business gross income of $1,000 or more during the year?...
3a
Yes
 
b
If “Yes,” has it filed a Form 990-T for this year? If “No” to line 3b, provide an explanation in Schedule O...
3b
Yes
 
4a
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)? ..
4a
 
No
b
If "Yes," enter the name of the foreign country:
See instructions for filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR).
5a
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year? ..
5a
 
No
b
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?
5b
 
No
c
If "Yes," to line 5a or 5b, did the organization file Form 8886-T? ............
5c
 
 
6a
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions? ...
6a
Yes
 
b
If "Yes," did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible? ......................
6b
Yes
 
7
Organizations that may receive deductible contributions under section 170(c).
a
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor? ....................
7a
 
 
b
If "Yes," did the organization notify the donor of the value of the goods or services provided? .....
7b
 
 
c
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282? .........................
7c
 
 
d
If "Yes," indicate the number of Forms 8282 filed during the year ....
7d
 
e
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?
7e
 
 
f
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ..
7f
 
 
g
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required? ......................
7g
 
 
h
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C? ..........................
7h
 
 
8
Sponsoring organizations maintaining donor advised funds. Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year? ........
8
 
 
9
Sponsoring organizations maintaining donor advised funds.
a
Did the sponsoring organization make any taxable distributions under section 4966?........
9a
 
 
b
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?...
9b
 
 
10
Section 501(c)(7) organizations. Enter:
a
Initiation fees and capital contributions included on Part VIII, line 12 ...
10a
 
b
Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities
10b
 
11
Section 501(c)(12) organizations. Enter:
a
Gross income from members or shareholders .........
11a
 
b
Gross income from other sources. (Do not net amounts due or paid to other sources against amounts due or received from them.) ..........
11b
 
12a
Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041?
12a
 
 
b
If "Yes," enter the amount of tax-exempt interest received or accrued during the year.
12b
 
13
Section 501(c)(29) qualified nonprofit health insurance issuers.
a
Is the organization licensed to issue qualified health plans in more than one state? .........
Note. See the instructions for additional information the organization must report on Schedule O.
13a
 
 
b
Enter the amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans ....
13b
 
c
Enter the amount of reserves on hand ............
13c
 
14a
Did the organization receive any payments for indoor tanning services during the tax year?.....
14a
 
No
b
If "Yes," has it filed a Form 720 to report these payments? If "No," provide an explanation in Schedule O..
14b
 
 
15
Is the organization subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or excess parachute payment(s) during the year? ....................
If "Yes," see the instructions and file Form 4720, Schedule N.
15
Yes
 
16
Is the organization an educational institution subject to the section 4968 excise tax on net investment income? ..
If "Yes," complete Form 4720, Schedule O.
16
 
No
17
Section 501(c)(21) organizations. Did the trust, or any disqualified or other person engage in any activities that would result in the imposition of an excise tax under section 4951, 4952, or 4953? ..
If "Yes," complete Form 6069.
17
 
 
Form 990 (2024)
Form 990 (2024)
Page 6
Part VI
Governance, Management, and Disclosure. For each "Yes" response to lines 2 through 7b below, and for a "No" response to lines 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule O. See instructions.
Check if Schedule O contains a response or note to any line in this Part VI..............
Section A. Governing Body and Management
Yes
No
1a
Enter the number of voting members of the governing body at the end of the tax year
1a
18
If there are material differences in voting rights among members of the governing body, or if the governing body delegated broad authority to an executive committee or similar committee, explain in Schedule O.
b
Enter the number of voting members included in line 1a, above, who are independent
1b
16
2
Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee, or key employee? .................
2
 
No
3
Did the organization delegate control over management duties customarily performed by or under the direct supervision of officers, directors or trustees, or key employees to a management company or other person? .
3
 
No
4
Did the organization make any significant changes to its governing documents since the prior Form 990 was filed? .
4
 
No
5
Did the organization become aware during the year of a significant diversion of the organization’s assets? .
5
 
No
6
Did the organization have members or stockholders? ................
6
Yes
 
7a
Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more members of the governing body? ....................
7a
Yes
 
b
Are any governance decisions of the organization reserved to (or subject to approval by) members, stockholders, or persons other than the governing body? ...................
7b
Yes
 
8
Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following:
a
The governing body? .......................
8a
Yes
 
b
Each committee with authority to act on behalf of the governing body? ............
8b
Yes
 
9
Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization’s mailing address? If "Yes," provide the names and addresses in Schedule O.......
9
 
No
Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.)
Yes
No
10a
Did the organization have local chapters, branches, or affiliates? ............
10a
 
No
b
If "Yes," did the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent with the organization's exempt purposes?
10b
 
No
11a
Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form? ............................
11a
Yes
 
b
Describe on Schedule O the process, if any, used by the organization to review this Form 990. .....
12a
Did the organization have a written conflict of interest policy? If "No," go to line 13.......
12a
Yes
 
b
Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts? ..........................
12b
Yes
 
c
Did the organization regularly and consistently monitor and enforce compliance with the policy? If "Yes," describe on Schedule O how this was done...................
12c
Yes
 
13
Did the organization have a written whistleblower policy? ...............
13
Yes
 
14
Did the organization have a written document retention and destruction policy? .........
14
Yes
 
15
Did the process for determining compensation of the following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision?
a
The organization’s CEO, Executive Director, or top management official ...........
15a
Yes
 
b
Other officers or key employees of the organization ................
15b
Yes
 
If "Yes" to line 15a or 15b, describe the process on Schedule O. See instructions.
16a
Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxable entity during the year? ......................
16a
 
No
b
If "Yes," did the organization follow a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard the organization’s exempt status with respect to such arrangements? ............
16b
 
No
Section C. Disclosure
17
List the states with which a copy of this Form 990 is required to be filed
CA
18
Section 6104 requires an organization to make its Form 1023 (1024 or 1024-A, if applicable), 990, and 990-T (section 501(c)(3)s only) available for public inspection. Indicate how you made these available. Check all that apply.
19
Describe in Schedule O whether (and if so, how) the organization made its governing documents, conflict of interest policy, and financial statements available to the public during the tax year.
20
State the name, address, and telephone number of the person who possesses the organization's books and records:
GOSIA FURMAN4051 W FLOSSMOOR RD   COUNTRY CLUB HILLS,IL60478 (888) 422-7233
Form 990 (2024)
Form 990 (2024)
Page 7
Part VII
Compensation of Officers, Directors,Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Check if Schedule O contains a response or note to any line in this Part VII..............
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
1a Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization’s tax year.
RoundBullet List all of the organization’s current officers, directors, trustees (whether individuals or organizations), regardless of amount
of compensation. Enter -0- in columns (D), (E), and (F) if no compensation was paid.

RoundBullet List all of the organization’s current key employees, if any. See the instructions for definition of "key employee."
RoundBullet List the organization’s five current highest compensated employees (other than an officer, director, trustee or key employee)
who received reportable compensation (box 5 of Form W-2, box 6 of Form 1099-MISC, and/or box 1 of Form 1099-NEC) of more than $100,000 from the organization and any related organizations.

RoundBullet List all of the organization’s former officers, key employees, or highest compensated employees who received more than $100,000
of reportable compensation from the organization and any related organizations.

RoundBullet List all of the organization’s former directors or trustees that received, in the capacity as a former director or trustee of the
organization, more than $10,000 of reportable compensation from the organization and any related organizations.

See the instructions for the order in which to list the persons above.
Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee.
(A)
Name and title 		(B)
Average hours per week (list any hours for related organizations below dotted line) 		(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee) 		(D)
Reportable compensation from the organization (W-2/1099-MISC/1099-NEC) 		(E)
Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC) 		(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;
(1) DAVID SPENCER......................................................................
PRESIDENT
 1.0
.................
0 		X   X       5,184 0 0
(2) MICHAEL BOSO......................................................................
VICE PRESIDENT
 1.0
.................
1.0 		X   X       0 0 0
(3) MICHAEL WICH......................................................................
PRESIDENT (THRU 10/2024)
 1.0
.................
0 		X   X       16,229 0 0
(4) STEVE MCDANIEL......................................................................
SECRETARY - TREASURER
 1.0
.................
0 		X   X       1,183 0 0
(5) STUART TOM......................................................................
IMMEDIATE PAST PRESIDENT
 1.0
.................
0 		X   X       49,640 0 0
(6) ANDRE JAEN......................................................................
BOARD MEMBER
 1.0
.................
0 		X           0 0 0
(7) ANGIE WIESE......................................................................
BOARD MEMBER
 1.0
.................
0 		X           0 0 0
(8) BENJAMIN BREADMORE......................................................................
BOARD MEMBER
 1.0
.................
1.0 		X           0 0 0
(9) BLAKE STEINER......................................................................
BOARD MEMBER (THRU 07/2024)
 1.0
.................
0 		X           0 0 0
(10) CHRISTINA JACKSON......................................................................
BOARD MEMBER (AS OF 10/2024)
 1.0
.................
0 		X           0 0 0
(11) DAVID C KRIS BRIDGES......................................................................
BOARD MEMBER (THRU 10/2024)
 1.0
.................
0 		X           0 0 0
(12) JACK APPLEGATE......................................................................
BOARD MEMBER
 1.0
.................
0 		X           3,201 0 0
(13) JAMES SAYERS......................................................................
BOARD MEMBER
 1.0
.................
0 		X           0 0 0
(14) JC HUDGISON......................................................................
BOARD MEMBER (AS OF 07/2024)
 1.0
.................
0 		X           0 0 0
(15) JOSE ROIG......................................................................
BOARD MEMBER
 1.0
.................
0 		X           1,991 0 0
(16) MICHAEL SAVAGE......................................................................
BOARD MEMBER
 1.0
.................
0 		X           0 0 0
(17) RANDY METZ......................................................................
BOARD MEMBER
 1.0
.................
0 		X           0 0 0
Form 990 (2024)
Form 990 (2024)
Page 8
Part VII
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued)
(A)
Name and title 		(B)
Average hours per week (list any hours for related organizations below dotted line) 		(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee) 		(D)
Reportable compensation from the organization (W-2/1099-MISC/1099-NEC) 		(E)
Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC) 		(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;
(18) RON CLEMENTS........................................................................
BOARD MEMBER
 1.0
.......................0 		X           1,212 0 0
(19) RON HAMPTON........................................................................
BOARD MEMBER
 1.0
.......................0 		X           2,303 0 0
(20) SAM PALMER........................................................................
BOARD MEMBER (AS OF 10/2024)
 1.0
.......................1.0 		X           0 0 0
(21) SEAN TOOMEY........................................................................
BOARD MEMBER (AS OF 10/2024)
 1.0
.......................0 		X           0 0 0
(22) SHIRLEY ELLIS........................................................................
BOARD MEMBER (THRU 10/2024)
 1.0
.......................0 		X           0 0 0
(23) DOMINIC SIMS........................................................................
CEO
 32.0
.......................8.0 		    X       1,324,056 0 104,987
(24) JOHN BELCIK........................................................................
COO/CFO
 26.0
.......................14.0 		    X       760,575 0 258,592
(25) DAVID A TOMPOS........................................................................
EVP, CONFORMITY ASSESSMENT GROUP
 40.0
.......................1.0 		        X   452,261 0 67,428
(26) JOAN O'NEIL........................................................................
CHIEF KNOWLEDGE OFFICER
 40.0
.......................0 		        X   583,787 0 28,582
(27) MARK JOHNSON........................................................................
EVP, CONTENT & SERVICE GROUP
 39.0
.......................1.0 		        X   636,130 0 73,595
(28) RUSSELL MANNING........................................................................
SENIOR VP - TECHNICAL SERVICES
 40.0
.......................0 		        X   418,241 0 62,073
(29) SHAHIN MOINIAN........................................................................
EVP, CONFORMITY ASSESSMENT GROUP
 40.0
.......................0 		        X   611,938 0 21,686


1b Sub-Total..............
c Total from continuation sheets to Part VII, Section A..
d Total (add lines 1b and 1c)......... 4,867,931 0 616,943
2
Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organization 132
Yes
No
3
Did the organization list any former officer, director or trustee, key employee, or highest compensated employee on line 1a? If "Yes," complete Schedule J for such individual ..............
3
 
No
4
For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If "Yes," complete Schedule J for such
individual...........................
4
Yes
 
5
Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual for services rendered to the organization? If "Yes," complete Schedule J for such person ........
5
 
No
Section B. Independent Contractors
1
Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization. Report compensation for the calendar year ending with or within the organization’s tax year.
(A)
Name and business address 		(B)
Description of services 		(C)
Compensation
YARDSTICK TESTING AND TRAINING EXPERTS

10177-104 ST
EDMONTON,AB  
CA 		CERT EXAM ADMIN 2,019,134
INFOBEANS SYSTEM INDIA PVT LT

7950 DUBLIN BLVD STE 209
DUBLIN,CA945682936 		IT RELATED 1,633,272
ON SERVICES LLC

PO BOX 4458
HOUSTON,TX772104458 		AV RELATED 1,241,120
BRIGHTON SOLUTIONS INC

PO BOX 731152
DALLAS,TX753731152 		TEMP STAFFING 1,093,526
SHERIDAN BOOKS INC

613 EAST INDUSTRIAL DR
CHELSEA,MI48118 		PRINTER 1,083,529
2
Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 89
Form 990 (2024)
Form 990 (2024)
Page 9
Part VIII
Statement of Revenue
Check if Schedule O contains a response or note to any line in this Part VIII.............
(A)
Total revenue 		(B)
Related or
exempt
function
revenue 		(C)
Unrelated
business
revenue 		(D)
Revenue
excluded from
tax under sections
512 - 514
Contributions, Gifts, Grants, and OtherAmt Similar Amounts 1a Federated campaigns..1a  
b Membership dues..1b  
c Fundraising events..1c  
d Related organizations1d  
e Government grants (contributions)1e  
f All other contributions, gifts, grants, and similar amounts not included above1f 276,773
g Noncash contributions included in lines 1a - 1f:$ 1g  
h Total. Add lines 1a-1f....... 276,773
Program Service RevenueAmt Business Code
2a CONFORMITY ASSESSMENT 900099 64,548,999 64,548,999    
b CERTIFICATION 900099 14,115,199 14,115,199    
c TRAINING & EDUCATION 900099 6,096,682 6,096,682    
d MEMBER SERVICES 900099 4,116,451 4,116,451    
e GLOBAL SERVICES 900099 3,111,606 3,111,606    
f All other program service revenue. 3,298,062 3,298,062 0 0
g Total. Add lines 2a–2f ..... 95,286,999
OtherAmtRevenueAmt 3 Investment income (including dividends, interest, and othersimilar amounts) ...... 5,493,446     5,493,446
4 Income from investment of tax-exempt bond proceeds        
5 Royalties........... 1,755,440     1,755,440
(i) Real (ii) Personal
6a Gross rents 6a    
b Less: rental expenses 6b    
c Rental income or (loss) 6c 0 0
d Net rental income or (loss).......        
(i) Securities (ii) Other
7a Gross amount from sales of assets other than inventory 7a   150,661
b Less: cost or other basis and sales expenses 7b   58,900
c Gain or (loss) 7c 0 91,761
d Net gain or (loss)......... 91,761     91,761
8a Gross income from fundraising events (not including $   of contributions reported on line 1c). See Part IV, line 18 ....
8a  
b Less: direct expenses ... 8b  
c Net income or (loss) from fundraising events..      
9a Gross income from gaming activities.
See Part IV, line 19 ...
9a  
b Less: direct expenses ... 9b  
c Net income or (loss) from gaming activities..        
10a Gross sales of inventory, less
returns and allowances ..
10a 33,479,192
b Less: cost of goods sold .. 10b 26,621,440
c Net income or (loss) from sales of inventory.. 6,857,752 5,367,744 1,490,008  
OtherRevenueMiscAmt
Business Code
11a COMMUNICATIONS 541800 139,011   139,011  
b MISCELLANEOUS 900099 6,174 6,174    
c            
d All other revenue .... 0 0 0 0
e Total. Add lines 11a–11d ...... 145,185
12 Total revenue. See instructions..... 109,907,356 100,660,917 1,629,019 7,340,647
Form 990 (2024)
Form 990 (2024)
Page 10
Part IX
Statement of Functional Expenses
Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A).Check if Schedule O contains a response or note to any line in this Part IX..............
Do not include amounts reported on lines 6b,
7b, 8b, 9b, and 10b of Part VIII. 		(A)
Total expenses 		(B)
Program service expenses 		(C)
Management and general expenses 		(D)
Fundraising
expenses
1 Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 ....    
2 Grants and other assistance to domestic individuals. See Part IV, line 22 ........... 57,769  
3 Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16. .............    
4 Benefits paid to or for members ....... 0  
5 Compensation of current officers, directors, trustees, and key employees ........... 2,529,153      
6 Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) .........        
7 Other salaries and wages........ 48,848,743      
8 Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) .... 2,313,105      
9 Other employee benefits ....... 4,499,184      
10 Payroll taxes ........... 3,403,162      
11 Fees for services (non-employees):        
a Management ......        
b Legal ......... 2,738,101      
c Accounting ........... 102,107      
d Lobbying ...........        
e Professional fundraising services. See Part IV, line 17    
f Investment management fees ......        
g Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O) 1,463,699      
12 Advertising and promotion .... 3,860,503      
13 Office expenses ....... 2,636,640      
14 Information technology ......        
15 Royalties ..        
16 Occupancy ........... 1,525,082      
17 Travel ............ 6,061,393      
18 Payments of travel or entertainment expenses for any federal, state, or local public officials .        
19 Conferences, conventions, and meetings .... 3,755,289      
20 Interest ........... 3,468,304      
21 Payments to affiliates .......        
22 Depreciation, depletion, and amortization .. 6,991,903      
23 Insurance ... -71,240      
24 Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a OUTSIDE SERVICES 3,103,486      
b EQUIPMENT 1,993,035      
c TAXES/LICENSES/FEES 1,605,674      
d MISCELLANEOUS 670,822      
e All other expenses 527,002      
25 Total functional expenses. Add lines 1 through 24e 102,082,916      
26 Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).        
Form 990 (2024)
Form 990 (2024)
Page 11
Part X
Balance Sheet
Check if Schedule O contains a response or note to any line in this Part IX..............
(A)
Beginning of year 		(B)
End of year
Assets 1 Cash–non-interest-bearing ........ 33,500,384 1 38,113,880
2 Savings and temporary cash investments .........   2  
3 Pledges and grants receivable, net ......   3  
4 Accounts receivable, net ............. 6,880,899 4 6,925,997
5 Loans and other receivables from any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
  5 0
6 Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
  6 -3
7 Notes and loans receivable, net ...........   7  
8 Inventories for sale or use ............ 2,039,956 8 1,971,180
9 Prepaid expenses and deferred charges ...... 2,525,504 9 2,587,618
10a Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D 10a 71,735,098
b Less: accumulated depreciation 10b 52,232,652 17,502,945 10c 19,502,446
11 Investments—publicly traded securities . 53,473,345 11 61,385,976
12 Investments—other securities. See Part IV, line 11 ..... 0 12  
13 Investments—program-related. See Part IV, line 11 .. 0 13  
14 Intangible assets ............... 19,505,200 14 20,136,913
15 Other assets. See Part IV, line 11 ........... 51,448,233 15 50,410,080
16 Total assets. Add lines 1 through 15 (must equal line 33)... 186,876,466 16 201,034,087
Liabilities 17 Accounts payable and accrued expenses ..... 12,754,298 17 13,781,413
18 Grants payable ...   18  
19 Deferred revenue ......... 11,376,891 19 13,594,486
20 Tax-exempt bond liabilities .........   20  
21 Escrow or custodial account liability. Complete Part IV of Schedule D   21  
22 Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
  22 0
23 Secured mortgages and notes payable to unrelated third parties ..   23  
24 Unsecured notes and loans payable to unrelated third parties ..   24  
25 Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17 - 24). Complete Part X of Schedule D 53,590,229 25 49,668,528
26 Total liabilities. Add lines 17 through 25.. 77,721,418 26 77,044,427
Net Assets or Fund Balance Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27 Net assets without donor restrictions .......... 109,155,048 27 123,989,663
28 Net assets with donor restrictions ...........   28  
Organizations that do not follow FASB ASC 958, check here right arrow and complete lines 29 through 33.
29 Capital stock or trust principal, or current funds .....   29  
30 Paid-in or capital surplus, or land, building or equipment fund ...   30  
31 Retained earnings, endowment, accumulated income, or other funds   31  
32 Total net assets or fund balances ........... 109,155,048 32 123,989,663
33 Total liabilities and net assets/fund balances ........ 186,876,466 33 201,034,090
Form 990 (2024)
Form 990 (2024)
Page 12
Part XI
Reconcilliation of Net Assets
Check if Schedule O contains a response or note to any line in this Part XI..............
1
Total revenue (must equal Part VIII, column (A), line 12) ............
1
109,907,356
2
Total expenses (must equal Part IX, column (A), line 25) ............
2
102,082,916
3
Revenue less expenses. Subtract line 2 from line 1 ..............
3
7,824,440
4
Net assets or fund balances at beginning of year (must equal Part X, line 32, column (A)) ..
4
109,155,048
5
Net unrealized gains (losses) on investments ...............
5
-357,696
6
Donated services and use of facilities .................
6
 
7
Investment expenses .....................
7
 
8
Prior period adjustments .....................
8
 
9
Other changes in net assets or fund balances (explain in Schedule O) ........
9
7,367,871
10
Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 32, column (B))
10
123,989,663
Part XII
Financial Statements and Reporting
Check if Schedule O contains a response or note to any line in this Part XII.............
Yes
No
1
Accounting method used to prepare the Form 990:  
If the organization changed its method of accounting from a prior year or checked "Other," explain on
Schedule O.
2a
Were the organization’s financial statements compiled or reviewed by an independent accountant?
2a
 
No
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were compiled or reviewed on a separate basis, consolidated basis, or both:
b
Were the organization’s financial statements audited by an independent accountant?
2b
Yes
 
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were audited on a separate basis, consolidated basis, or both:
c
If "Yes," to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, review, or compilation of its financial statements and selection of an independent accountant?
2c
Yes
 
If the organization changed either its oversight process or selection process during the tax year, explain in Schedule O.
3a
As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Uniform Guidance, 2 C.F.R. Part 200, Subpart F?
3a
 
No
b
If "Yes," did the organization undergo the required audit or audits? If the organization did not undergo the required audit or audits, explain why in Schedule O and describe any steps taken to undergo such audits.
3b
 
 
Form 990 (2024)
Form 990 (2024)
Additional Data


Software ID: 24020961
Software Version: 2024v5.1
Form 990, Special Condition Description:
Special Condition Description
SCHEDULE C
(Form 990)

Department of the Treasury
Internal Revenue Service
Political Campaign and Lobbying Activities

For Organizations Exempt From Income Tax Under section 501(c) and section 527

right arrow Complete if the organization is described below. right arrow Attach to Form 990 or Form 990-EZ.
right arrowGo to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2024
Open to Public
Inspection
If the organization answered "Yes" on Form 990, Part IV, Line 3, or Form 990-EZ, Part V, line 46 (Political Campaign Activities), then
Round Bullet Section 501(c)(3) organizations: Complete Parts I-A and B. Do not complete Part I-C.
Round Bullet Section 501(c) (other than section 501(c)(3)) organizations: Complete Parts I-A and C below. Do not complete Part I-B.
Round Bullet Section 527 organizations: Complete Part I-A only.
If the organization answered "Yes" on Form 990, Part IV, Line 4, or Form 990-EZ, Part VI, line 47 (Lobbying Activities), then
Round Bullet Section 501(c)(3) organizations that have filed Form 5768 (election under section 501(h)): Complete Part II-A. Do not complete Part II-B.
Round Bullet Section 501(c)(3) organizations that have NOT filed Form 5768 (election under section 501(h)): Complete Part II-B. Do not complete Part II-A.
If the organization answered "Yes" on Form 990, Part IV, Line 5 (Proxy Tax) (see separate instructions) or Form 990-EZ, Part V, line 35c (Proxy Tax) (see separate instructions), then
Round Bullet Section 501(c)(4), (5), or (6) organizations: Complete Part III.
Name of the organization
INTERNATIONAL CODE COUNCIL INC
 
Employer identification number

36-3999004
Part I-A
Complete if the organization is exempt under section 501(c) or is a section 527 organization.

1
Provide a description of the organization’s direct and indirect political campaign activities in Part IV. See instructions for definition of “political campaign activities."

2
Political campaign activity expenditures. See instructions ....................................................................right arrow
$  
3
Volunteer hours for political campaign activities. See instructions ..................................................................
 

Part I-B
Complete if the organization is exempt under section 501(c)(3).
1
Enter the amount of any excise tax incurred by the organization under section 4955 ................................right arrow
$  
2
Enter the amount of any excise tax incurred by organization managers under section 4955 .......................right arrow
$  
3
If the organization incurred a section 4955 tax, did it file Form 4720 for this year? .........................................
4a
Was a correction made? ......................................................................................................................
b
If "Yes," describe in Part IV.
Part I-C
Complete if the organization is exempt under section 501(c), except section 501(c)(3).
1
Enter the amount directly expended by the filing organization for section 527 exempt function activities ..... right arrow
$  
2
Enter the amount of the filing organization's funds contributed to other organizations for section 527 exempt function activities ............................................................................................................................right arrow

$  
3
Total exempt function expenditures. Add lines 1 and 2. Enter here and on Form 1120-POL, line 17b...........right arrow

$  
4
Did the filing organization file Form 1120-POL for this year? ...................................................................
5
Enter the names, addresses and employer identification number (EIN) of all section 527 political organizations to which the filing
organization made payments. For each organization listed, enter the amount paid from the filing organization’s funds. Also enter the amount of political contributions received that were promptly and directly delivered to a separate political organization, such as a separate segregated fund or a political action committee (PAC). If additional space is needed, provide information in Part IV.
(a) Name (b) Address (c) EIN (d) Amount paid from filing organization's funds. If none, enter -0-. (e) Amount of political contributions received and promptly and directly delivered to a separate political organization. If none, enter -0-.
1
2
3
4
5
6
For Paperwork Reduction Act Notice, see the instructions for Form 990.
Cat. No. 50084S
Schedule C (Form 990) 2024

Schedule C (Form 990) 2024
Page 2
Part II-A
Complete if the organization is exempt under section 501(c)(3) and filed Form 5768 (election under section 501(h)).
A Check right arrowexpenses, and share of excess lobbying expenditures).
B Check right arrow
Limits on Lobbying Expenditures
(The term "expenditures" means amounts paid or incurred.) 		(a) Filing
organization's
totals 		(b) Affiliated group totals
1a Total lobbying expenditures to influence public opinion (grass roots lobbying) ......................    
b Total lobbying expenditures to influence a legislative body (direct lobbying) ........................    
c Total lobbying expenditures (add lines 1a and 1b) ............................................................    
d Other exempt purpose expenditures ...............................................................................    
e Total exempt purpose expenditures (add lines 1c and 1d) ..................................................    
f Lobbying nontaxable amount. Enter the amount from the following table in both
columns.		    
If the amount on line 1e, column (a) or (b) is:The lobbying nontaxable amount is:
Not over $500,00020% of the amount on line 1e.
Over $500,000 but not over $1,000,000$100,000 plus 15% of the excess over $500,000.
Over $1,000,000 but not over $1,500,000$175,000 plus 10% of the excess over $1,000,000.
Over $1,500,000 but not over $17,000,000$225,000 plus 5% of the excess over $1,500,000.
Over $17,000,000$1,000,000.
g Grassroots nontaxable amount (enter 25% of line 1f) .................................................    
h Subtract line 1g from line 1a. If zero or less, enter -0-. ................................................    
i Subtract line 1f from line 1c. If zero or less, enter -0-. ................................................    
j If there is an amount other than zero on either line 1h or line 1i, did the organization file Form 4720 reporting
section 4911 tax for this year? ...................................................................................................................

4-Year Averaging Period Under Section 501(h)
(Some organizations that made a section 501(h) election do not have to complete all of the five
columns below. See the separate instructions for lines 2a through 2f.)
Lobbying Expenditures During 4-Year Averaging Period
Calendar year (or fiscal year
beginning in) 		(a) 2021 (b) 2022 (c) 2023 (d) 2024 (e) Total
2a Lobbying nontaxable amount          
b Lobbying ceiling amount
(150% of line 2a, column(e)) 		 
c Total lobbying expenditures          
d Grassroots nontaxable amount          
e Grassroots ceiling amount
(150% of line 2d, column (e))		  
f Grassroots lobbying expenditures          
Schedule C (Form 990) 2024


Schedule C (Form 990) 2024
Page 3
Part II-B
Complete if the organization is exempt under section 501(c)(3) and has NOT filed Form 5768 (election under section 501(h)).
For each "Yes" response on lines 1a through 1i below, provide in Part IV a detailed description of the lobbying activity.
(a)
Yes
No
(b)
Amount
1
During the year, did the filing organization attempt to influence foreign, national, state or local legislation, including any attempt to influence public opinion on a legislative matter or referendum, through the use of:
a
Volunteers? ...........................................................................................................
 
 
b
Paid staff or management (include compensation in expenses reported on lines 1c through 1i)? ........
 
 
c
Media advertisements? ...................................................................................................
 
 
 
d
Mailings to members, legislators, or the public? .............................................................................
 
 
 
e
Publications, or published or broadcast statements? ...........................................................
 
 
 
f
Grants to other organizations for lobbying purposes? ..........................................................
 
 
 
g
Direct contact with legislators, their staffs, government officials, or a legislative body? .......................
 
 
 
h
Rallies, demonstrations, seminars, conventions, speeches, lectures, or any similar means? ..................
 
 
 
i
Other activities? ...................................................................................................................
 
 
 
j
Total. Add lines 1c through 1i ....................................................................................................
 
2a
Did the activities in line 1 cause the organization to be not described in section 501(c)(3)? .....
 
 
b
If "Yes," enter the amount of any tax incurred under section 4912 ...........................................
 
c
If "Yes," enter the amount of any tax incurred by organization managers under section 4912 ...................
 
d
If the filing organization incurred a section 4912 tax, did it file Form 4720 for this year? ........................
 
 
Part III-A
Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6).
Yes
No
1
Were substantially all (90% or more) dues received nondeductible by members? ...............................................
1
Yes
 
2
Did the organization make only in-house lobbying expenditures of $2,000 or less? ............................................
2
Yes
 
3
Did the organization agree to carry over lobbying and political expenditures from the prior year? .................................
3
 
No
Part III-B
Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6) and if either (a) BOTH Part III-A, lines 1 and 2, are answered "No" OR (b) Part III-A, line 3, is answered “Yes."
1
Dues, assessments and similar amounts from members ......................................................................
1
 
2
Section 162(e) nondeductible lobbying and political expenditures (do not include amounts of political expenses for which the section 527(f) tax was paid).
a
Current year .............................................................................................................................
2a
 
b
Carryover from last year ............................................................................................................
2b
 
c
Total ...........................................................................................................................................
2c
 
3
Aggregate amount reported in section 6033(e)(1)(A) notices of nondeductible section 162(e) dues .
3
 
4
If notices were sent and the amount on line 2c exceeds the amount on line 3, what portion of the excess does the organization agree to carryover to the reasonable estimate of nondeductible lobbying and political expenditure next year? ......................................................................................................................
4
 
5
Taxable amount of lobbying and political expenditures. See Instructions .........................................
5
 
Part IV
Supplemental Information
Provide the descriptions required for Part l-A, line 1; Part l-B, line 4; Part l-C, line 5; Part II-A (affiliated group list); Part II-A, lines 1 and 2 (see instructions), and Part ll-B, line 1. Also, complete this part for any additional information.
Return Reference Explanation
Schedule C (Form 990) 2024


Additional Data


Software ID: 24020961
Software Version: 2024v5.1

SCHEDULE D
(Form 990)

Department of the Treasury
Internal Revenue Service
Supplemental Financial Statements
right arrow Complete if the organization answered "Yes," on Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b.
right arrow Attach to Form 990.
right arrow Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
Open to Public Inspection
Name of the organization
INTERNATIONAL CODE COUNCIL INC
 
Employer identification number

36-3999004
Part I
Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" on Form 990, Part IV, line 6.
(a) Donor advised funds (b) Funds and other accounts
1 Total number at end of year .........    
2 Aggregate value of contributions to (during year)    
3 Aggregate value of grants from (during year)    
4 Aggregate value at end of year ........    
5
Did the organization inform all donors and donor advisors in writing that the assets held in donor advised funds are the organization’s property, subject to the organization’s exclusive legal control? ............
6
Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit? ...................................
Part II
Conservation Easements.
Complete if the organization answered "Yes" on Form 990, Part IV, line 7.
1
Purpose(s) of conservation easements held by the organization (check all that apply).
2
Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year.
Held at the End of the Year
a Total number of conservation easements ...................... 2a  
b Total acreage restricted by conservation easements .................... 2b  
c Number of conservation easements on a certified historic structure included in (a) ..... 2c  
d Number of conservation easements included in (c) acquired after July 25, 2006, and not on a historic structure listed in the National Register ... 2d  
3
Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the
tax year right arrow  
4
Number of states where property subject to conservation easement is located right arrow  
5
Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and enforcement of the conservation easements it holds? ............
6
Staff and volunteer hours devoted to monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
right arrow  
7
Amount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
right arrow $  
8
Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)? .............................
9
In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes
the organization’s accounting for conservation easements.
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" on Form 990, Part IV, line 8.
1a
If the organization elected, as permitted under FASB ASC 958, not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIII, the text of the footnote to its financial statements that describes these items.
b
If the organization elected, as permitted under FASB ASC 958, to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items:
(i)
Revenue included on Form 990, Part VIII, line 1 .........................right arrow $  
(ii)
Assets included in Form 990, Part X ...............................right arrow $  
2
If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under FASB ASC 958 relating to these items:
a
Revenue included on Form 990, Part VIII, line 1 ..........................right arrow $  
b
Assets included in Form 990, Part X ...............................right arrow $  
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 52283D
Schedule D (Form 990) (Rev. 1-2025)

Schedule D (Form 990) (Rev. 1-2025)
Page 2
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)
3
Using the organization’s acquisition, accession, and other records, check any of the following that are a significant use of its collection items (check all that apply):
a
d
b
e
 
c
4
Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIII.
5
During the year, did the organization solicit or receive donations of art, historical treasures or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization’s collection?...
Part IV
Escrow and Custodial Arrangements. Complete if the organization answered "Yes" on Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21.
1a
Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................
b If "Yes," explain the arrangement in Part XIII and complete the following table: Amount
c Beginning balance ............................. 1c  
d Additions during the year ............................ 1d  
e Distributions during the year .......................... 1e  
f Ending balance ................................ 1f  
2a
Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability? ...
b
If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided in Part XIII ....
Part V
Endowment Funds.
Complete if the organization answered "Yes" on Form 990, Part IV, line 10.
(a) Current year (b) Prior year (c) Two years back (d) Three years back (e) Four years back
1a Beginning of year balance ....          
b Contributions ...          
c Net investment earnings, gains, and losses          
d Grants or scholarships ...          
e Other expenditures for facilities
and programs ... 		         
f Administrative expenses ....          
g End of year balance ......          
2
Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:
a
Board designated or quasi-endowment right arrow  
b
Permanent endowment right arrow  
c
Term endowment right arrow  
The percentages on lines 2a, 2b, and 2c should equal 100%.
3a
Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes
No
(i) Unrelated organizations .................
3a(i)
 
 
(ii) Related organizations .................
3a(ii)
 
 
b
If "Yes" on 3a(ii), are the related organizations listed as required on Schedule R? .........
3b
 
 
4
Describe in Part XIII the intended uses of the organization's endowment funds.
Part VI
Land, Buildings, and Equipment.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11a. See Form 990, Part X, line 10.
Description of property (a) Cost or other basis
(investment) 		(b) Cost or other basis (other) (c) Accumulated depreciation (d) Book value
1a Land .....   996,119 996,119
b Buildings ....   16,161,315 8,864,057 7,297,258
c Leasehold improvements   574,969   574,969
d Equipment ....   46,146,513 38,087,124 8,059,389
e Other .....   7,856,182 5,281,471 2,574,711
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..right arrow 19,502,446
Schedule D (Form 990) (Rev. 1-2025)

Schedule D (Form 990) (Rev. 1-2025)
Page 3
Part VII
Investments - Other Securities.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11b. See Form 990, Part X, line 12.
(a) Description of security or category
(including name of security)		 (b) Book value (c) Method of valuation:
Cost or end-of-year market value
(1) Financial derivatives.........    
(2) Closely-held equity interests........    
(3)Other
(A)
(B)
(C)
(D)
(E)
(F)
(G)
(H)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)right arrow  
Part VIII
Investments - Program Related. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11c. See Form 990, Part X, line 13.
(a) Description of investment (b) Book value (c) Method of valuation:
Cost or end-of-year market value
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)right arrow  
Part IX
Other Assets.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11d. See Form 990, Part X, line 15.
(a) Description (b) Book value
(1)INVESTMENT IN SUBSIDIARIES 23,649,064
(2)TERM NOTE RECEIVABLE 17,974,470
(3)ROU ASSETS 4,634,445
(4)DUE FROM AFFILIATES 1,496,834
(5)SECURITY DEPOSIT 82,055
(6)OTHER RECEIVABLE -3,415
(7)OTHER ASSETS 2,576,627
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........right arrow 50,410,080
Part X
Other Liabilities.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25.
1.(a) Description of liability (b) Book value
(1) Federal income taxes  
Federal Income Taxes  
TERM NOTE PAYABLE 34,190,000
LEASE LIABILITY 4,886,952
SHORT TERM DEBT 4,671,135
ACCRUED EMPLOYEE BENEFITS 4,034,416
DEFERRED COMPENSATION - 457(F) 2,576,627
DEPOSITS 1,893,540
DUE TO AFFILIATES -2,584,142

Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)right arrow 49,668,528
2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII
Schedule D (Form 990) (Rev. 1-2025)

Schedule D (Form 990) (Rev. 1-2025)
Page 4
Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1 Total revenue, gains, and other support per audited financial statements ....... 1  
2 Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a Net unrealized gains (losses) on investments .... 2a  
b Donated services and use of facilities ......... 2b  
c Recoveries of prior year grants ........... 2c  
d Other (Describe in Part XIII.) ........... 2d 0
e Add lines 2a through 2d ..................... 2e 0
3 Subtract line 2e from line 1.................. 3 0
4 Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b . 4a  
b Other (Describe in Part XIII.) ........... 4b 0
c Add lines 4a and 4b.................... 4c 0
5 Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ...... 5 0
Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1 Total expenses and losses per audited financial statements ........... 1  
2 Amounts included on line 1 but not on Form 990, Part IX, line 25:
a Donated services and use of facilities ......... 2a  
b Prior year adjustments ............ 2b  
c Other losses ................ 2c  
d Other (Describe in Part XIII.) ........... 2d 0
e Add lines 2a through 2d.................... 2e 0
3 Subtract line 2e from line 1................... 3 0
4 Amounts included on Form 990, Part IX, line 25, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b .. 4a  
b Other (Describe in Part XIII.) ........... 4b 0
c Add lines 4a and 4b..................... 4c 0
5 Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ...... 5 0
Part XIII
Supplemental Information
Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part lV, lines 1b and 2b; Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.
Return Reference Explanation
Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote THE COUNCIL 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. IN 2024 AND 2023, THE COUNCIL EXPENSED PENALTIES AND INTEREST RELATED TO FEDERAL AND STATE INCOME TAXES OF $16,000 AND $26,000, RESPECTIVELY, WHICH WERE RECOGNIZED WITHIN INCOME TAX EXPENSE.
Schedule D (Form 990) (Rev. 1-2025)


Additional Data


Software ID: 24020961
Software Version: 2024v5.1




SCHEDULE F(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Statement of Activities Outside the United States
Right arrow Complete if the organization answered "Yes" to Form 990, Part IV, line 14b, 15, or 16.Right arrow Attach to Form 990.Right arrow Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
Open to Public Inspection
Name of the organization
INTERNATIONAL CODE COUNCIL INC
 
Employer identification number

36-3999004
Part I
General Information on Activities Outside the United States. Complete if the organization answered "Yes" on Form 990, Part IV, line 14b.
1
For grantmakers. Does the organization maintain records to substantiate the amount of its grants and
other assistance, the grantees’ eligibility for the grants or assistance, and the selection criteria used
to award the grants or assistance? . . . . . . . . . . . . . . . . . . . . . . . . .
2
For grantmakers. Describe in Part V the organization’s procedures for monitoring the use of its grants and other assistance outside the United States.
3
Activites per Region. (The following Part I, line 3 table can be duplicated if additional space is needed.)
(a) Region (b) Number of offices in the region (c) Number of employees, agents, and independent contractors in the region (d) Activities conducted in region (by type) (such as, fundraising, program services, investments, grants to recipients located in the region) (e) If activity listed in (d) is a program service, describe specific type of
service(s) in the region		 (f) Total expenditures
for and investments
in the region
North America (Canada & Mexico only) 0 27 Program Services CONSULTING/TRAINING WITH REGARD TO ICC'S BUILDING CODES 2,250,789
Europe (Including Iceland and Greenland) 0 18 Program Services CONSULTING/TRAINING WITH REGARD TO ICC'S BUILDING CODES. 645,424
Middle East and North Africa 0 13 Program Services CONSULTING/TRAINING WITH REGARD TO ICC'S BUILDING CODES. 487,118
Russia and Neighboring States 0 3 Program Services CONSULTING/TRAINING WITH REGARD TO ICC'S BUILDING CODES. 367,286
East Asia and the Pacific 0 10 Program Services CONSULTING/TRAINING WITH REGARD TO ICC'S BUILDING CODES. 322,870
South Asia 0 4 Program Services CONSULTING/TRAINING WITH REGARD TO ICC'S BUILDING CODES. 286,197
Sub-Saharan Africa 0 1 Program Services CONSULTING/TRAINING WITH REGARD TO ICC'S BUILDING CODES 13,645
South America 0 2 Program Services CONSULTING/TRAINING WITH REGARD TO ICC'S BUILDING CODES. 461
           
           
           
           
           
           
           
           
           
3a Sub-total .... 0 78 4,373,790
b Total from continuation sheets to Part I ... 0 0 0
c Totals (add lines 3a and 3b) 0 78 4,373,790
For Paperwork Reduction Act Notice, see the Instructions for Form 990.Cat. No. 50082W Schedule F (Form 990) (Rev. 1-2025)
Schedule F (Form 990) (Rev. 1-2025)
Page 2
Part II
Grants and Other Assistance to Organizations or Entities Outside the United States. Complete if the organization answered "Yes" on Form 990, Part IV, line 15, for any recipient who received more than $5,000. Part II can be duplicated if additional space is needed.
1 (a) Name of organization (b) IRS code section
and EIN (if applicable)		 (c) Region (d) Purpose of
grant 		(e) Amount of
cash grant 		(f) Manner of
cash
disbursement 		(g) Amount
of noncash
assistance 		(h) Description
of noncash
assistance 		(i) Method of
valuation
(book, FMV,
appraisal, other)
             
             
             
             
             
             
             
             
             
             
             
             
             
             
             
             
2 Enter total number of recipient organizations listed above that are recognized as charities by the foreign country, recognized as tax-exempt by the IRS, or for which the grantee or counsel has provided a section 501(c)(3) equivalency letter .......MediumBullet
 
3 Enter total number of other organizations or entities .......................MediumBullet
 
Schedule F (Form 990) (Rev. 1-2025)
Schedule F (Form 990) (Rev. 1-2025)Page 3
Part III
Grants and Other Assistance to Individuals Outside the United States. Complete if the organization answered "Yes" on Form 990, Part IV, line 16.
Part III can be duplicated if additional space is needed.
(a) Type of grant or assistance (b) Region (c) Number of recipients (d) Amount of
cash grant 		(e) Manner of cash
disbursement 		(f) Amount of
noncash
assistance 		(g) Description
of noncash
assistance 		(h) Method of
valuation
(book, FMV,
appraisal, other)
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
Schedule F (Form 990) (Rev. 1-2025)
Schedule F (Form 990) (Rev. 1-2025)
Page 4
Part IV
Foreign Forms
1 Was the organization a U.S. transferor of property to a foreign corporation during the tax year? If "Yes," the organization may be required to file Form 926, Return by a U.S. Transferor of Property to a Foreign Corporation (see Instructions for Form 926). . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2 Did the organization have an interest in a foreign trust during the tax year? If "Yes," the organization may be required to separately file Form 3520, Annual Return to Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts, and/or Form 3520-A, Annual Information Return of Foreign Trust With a U.S. Owner (see Instructions for Forms 3520 and 3520-A; don't file with Form 990). . . . . . . . . . . . . . . . . . . . . . . .
3 Did the organization have an ownership interest in a foreign corporation during the tax year? If "Yes," the organization may be required to file Form 5471, Information Return of U.S. Persons with Respect to Certain Foreign Corporations. (see Instructions for Form 5471). . . . . . . . . . . . . . . . . . . . . . . . . . . .
4 Was the organization a direct or indirect shareholder of a passive foreign investment company or a qualified electing fund during the tax year? If “Yes,” the organization may be required to file Form 8621, Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund. (see Instructions for Form 8621) .
5 Did the organization have an ownership interest in a foreign partnership during the tax year? If "Yes," the organization may be required to file Form 8865, Return of U.S. Persons with Respect to Certain Foreign Partnerships (see Instructions for Form 8865). . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6 Did the organization have any operations in or related to any boycotting countries during the tax year? If "Yes," the organization may be required to separately file Form 5713, International Boycott Report (see Instructions for Form 5713; don't file with Form 990).. . . . . . . . . . . . . . . . . . . . . . . . . . . .
Schedule F (Form 990) (Rev. 1-2025)
Schedule F (Form 990) (Rev. 1-2025)
Page 5
Part V
Supplemental Information
Provide the information required by Part I, line 2 (monitoring of funds); Part I, line 3, column (f) (accounting method; amounts of investments vs. expenditures per region); Part II, line 1 (accounting method); Part III (accounting method); and Part III, column (c) (estimated number of recipients), as applicable. Also complete this part to provide any additional information. See instructions.
ReturnReference Explanation
Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements EAST ASIA AND THE PACIFIC-Accrual; EUROPE (INCLUDING ICELAND AND GREENLAND)-Accrual; MIDDLE EAST AND NORTH AFRICA-Accrual; NORTH AMERICA (CANADA & MEXICO ONLY)-Accrual; RUSSIA AND NEIGHBORING STATES-Accrual; SOUTH AMERICA-Accrual; SOUTH ASIA-Accrual; SUB-SAHARAN AFRICA-Accrual
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
Schedule F (Form 990) (Rev. 1-2025)
Additional Data


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Software Version: 2024v5.1




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Schedule I
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Grants and Other Assistance to Organizations,
Governments and Individuals in the United States
Complete if the organization answered "Yes," on Form 990, Part IV, line 21 or 22.
lBullet Attach to Form 990.
lBullet Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
Open to Public
Inspection
Name of the organization
INTERNATIONAL CODE COUNCIL INC
 
Employer identification number
36-3999004
Part I
General Information on Grants and Assistance
1
Does the organization maintain records to substantiate the amount of the grants or assistance, the grantees' eligibility for the grants or assistance, and
the selection criteria used to award the grants or assistance? ........................
2
Describe in Part IV the organization's procedures for monitoring the use of grant funds in the United States.
Part II
Grants and Other Assistance to Domestic Organizations and Domestic Governments. Complete if the organization answered "Yes" on Form 990, Part IV, line 21, for any recipient
that received more than $5,000. Part II can be duplicated if additional space is needed.
(a) Name and address of organization
or government		 (b) EIN (c) IRC section
(if applicable)		 (d) Amount of cash grant (e) Amount of non-cash
assistance		 (f) Method of valuation
(book, FMV, appraisal,
other)		 (g) Description of
noncash assistance		 (h) Purpose of grant
or assistance
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
2
Enter total number of section 501(c)(3) and government organizations listed in the line 1 table ................. Bullet Image
 
3
Enter total number of other organizations listed in the line 1 table ........................ . Bullet Image
 
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50055P
Schedule I (Form 990) Rev. 1-2025

Schedule I (Form 990) Rev. 1-2025
Page 2
Part III
Grants and Other Assistance to Domestic Individuals. Complete if the organization answered "Yes" on Form 990, Part IV, line 22.
Part III can be duplicated if additional space is needed.
(a) Type of grant or assistance (b) Number of
recipients		 (c) Amount of
cash grant		 (d) Amount of
noncash assistance		 (e) Method of valuation (book,
FMV, appraisal, other)		 (f) Description of noncash assistance
(1) FINANCIAL AID 14 57,769      
(1)
(2)
(3)
(4)
(5)
(6)
(7)
Part IV
Supplemental Information. Provide the information required in Part I, line 2; Part III, column (b); and any other additional information.
Return Reference Explanation
Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds THE GRANTS ARE FOR EDUCATIONAL ASSISTANCE FOR THOSE WHO MEET SCHOLARSHIP REQUIREMENTS. ALSO INCLUDES AWARDS FOR REIMBURSEMENT FOR CONFERENCE EXPENSES. MONITORING INCLUDES SUBMISSION OF RECEIPTS, TRANSCRIPTS AND GRADES.
Schedule I (Form 990) Rev. 1-2025



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Software ID: 24020961
Software Version: 2024v5.1


Schedule J
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Compensation Information
For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
medium right arrow graphic Complete if the organization answered "Yes" on Form 990, Part IV, line 23.
medium right arrow graphic Attach to Form 990.
medium right arrow graphic Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
Open to Public Inspection
Name of the organization
INTERNATIONAL CODE COUNCIL INC
 
Employer identification number

36-3999004
Part I
Questions Regarding Compensation
Yes
No
1a
Check the appropiate box(es) if the organization provided any of the following to or for a person listed on Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.
b
If any of the boxes on Line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If "No," complete Part III to explain .....
1b
Yes
 
2
Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all
directors, trustees, officers, including the CEO/Executive Director, regarding the items checked on Line 1a? ....
2
Yes
 
3
Indicate which, if any, of the following the filing organization used to establish the compensation of the
organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods
used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III.
4
During the year, did any person listed on Form 990, Part VII, Section A, line 1a, with respect to the filing organization or a related organization:
a
Receive a severance payment or change-of-control payment? .............
4a
 
No
b
Participate in, or receive payment from, a supplemental nonqualified retirement plan? .........
4b
Yes
 
c
Participate in, or receive payment from, an equity-based compensation arrangement? .........
4c
 
No
If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.
Only 501(c)(3), 501(c)(4), and 501(c)(29) organizations must complete lines 5-9.
5
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:
a
The organization? ....................
5a
 
 
b
Any related organization? .......................
5b
 
 
If "Yes," on line 5a or 5b, describe in Part III.
6
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:
a
The organization? ..................
6a
 
 
b
Any related organization? ......................
6b
 
 
If "Yes," on line 6a or 6b, describe in Part III.
7
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization provide any nonfixed
payments not described in lines 5 and 6? If "Yes," describe in Part III ............
7
 
 
8
Were any amounts reported on Form 990, Part VII, paid or accured pursuant to a contract that was
subject to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe
in Part III ..........................
8
 
 
9
If "Yes" on line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? .........................
9
 
 
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50053T
Schedule J (Form 990) (Rev. 1-2025)

Schedule J (Form 990) (Rev. 1-2025)
Page 2
Part II
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed.
For each individual whose compensation must be reported on Schedule J, report compensation from the organization on row (i) and from related organizations, described in the
instructions, on row (ii). Do not list any individuals that are not listed on Form 990, Part VII.
Note. The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.
(A) Name and Title (B) Breakdown of W-2, 1099-MISC compensation, and/or 1099-NEC (C) Retirement and other deferred compensation (D) Nontaxable
benefits		 (E) Total of columns
(B)(i)-(D) 		(F) Compensation in column (B) reported as deferred on prior Form 990
(i) Base
compensation 		(ii) Bonus & incentive
compensation 		(iii) Other reportable compensation
1JOHN BELCIK
COO/CFO 		(i)

(ii)		 479,330
-------------
0 		250,000
-------------
0 		31,245
-------------
0 		235,723
-------------
0 		22,869
-------------
0 		1,019,167
-------------
0 		0
-------------
0
2DOMINIC SIMS
CEO 		(i)

(ii)		 822,602
-------------
0 		438,697
-------------
0 		62,757
-------------
0 		86,869
-------------
0 		18,118
-------------
0 		1,429,043
-------------
0 		0
-------------
0
3MARK JOHNSON
EVP, CONTENT & SERVICE GROUP 		(i)

(ii)		 478,426
-------------
0 		131,250
-------------
0 		26,454
-------------
0 		54,804
-------------
0 		18,791
-------------
0 		709,725
-------------
0 		0
-------------
0
4RUSSELL MANNING
SENIOR VP - TECHNICAL SERVICES 		(i)

(ii)		 347,475
-------------
0 		64,367
-------------
0 		6,399
-------------
0 		39,025
-------------
0 		23,048
-------------
0 		480,314
-------------
0 		0
-------------
0
5SHAHIN MOINIAN
EVP, CONFORMITY ASSESSMENT GROUP 		(i)

(ii)		 245,117
-------------
0 		0
-------------
0 		366,821
-------------
0 		18,692
-------------
0 		2,994
-------------
0 		633,624
-------------
0 		56,413
-------------
0
6JOAN O'NEIL
CHIEF KNOWLEDGE OFFICER 		(i)

(ii)		 466,177
-------------
0 		99,000
-------------
0 		18,610
-------------
0 		16,896
-------------
0 		11,686
-------------
0 		612,369
-------------
0 		0
-------------
0
7DAVID A TOMPOS
EVP, CONFORMITY ASSESSMENT GROUP 		(i)

(ii)		 342,069
-------------
0 		94,000
-------------
0 		16,192
-------------
0 		48,435
-------------
0 		18,993
-------------
0 		519,689
-------------
0 		0
-------------
0
Schedule J (Form 990) (Rev. 1-2025)

Schedule J (Form 990) (Rev. 1-2025)
Page 3
Part III
Supplemental Information
Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II. Also complete this part for any additional information.
Return Reference Explanation
Schedule J, Part I, Line 1a First-class or charter travel ICC POLICIES ALLOW FOR BUSINESS CLASS TRAVEL FOR BOARD MEMBERS AND SENIOR STAFF IN LIMITED CASES FOR FLIGHTS OVER SIX HOURS WHEN APPROVED IN ADVANCE BY THE ICC BOARD PRESIDENT. SUCH BENEFIT WAS NOT TREATED AS TAXABLE COMPENSATION TO THE INDIVIDUALS.
Schedule J, Part I, Line 1a Travel for companions PURSUANT TO A WRITTEN POLICY, THE ICC BOARD AUTHORIZED (I) A LIMITED ALLOWANCE FOR TRAVEL BY SPOUSES/COMPANIONS TO CERTAIN ICC FUNCTIONS AND (II) THE 'GROSSING UP' OF REIMBURSEMENTS FOR SPOUSE/COMPANION/FAMILY TRAVEL FOR TAX PURPOSES.
Schedule J, Part I, Line 1a Tax indemnification and gross-up payments PURSUANT TO A WRITTEN POLICY, THE ICC BOARD AUTHORIZED (I) A LIMITED ALLOWANCE TO BE SPENT ON TOKENS OF APPRECIATION TO THE BOARD MEMBERS FOR THEIR VOLUNTEER SERVICE TO ICC AND (II) THAT ADDITIONAL AMOUNTS WILL BE INCLUDED IN SUCH TOKENS OF APPRECIATIONS SUCH THAT THEY ARE 'GROSSED UP' FOR TAX PURPOSES.
Schedule J, Part I, Line 1a Health or social club dues or initiation fees PURSUANT TO A WRITTEN POLICY, THE ICC BOARD AUTHORIZED SOCIAL CLUB DUES FOR THE CHIEF EXECUTIVE OFFICER.
Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan INDIVIDUALS PARTICIPATE IN A NONQUALIFIED SECTION 457(F) DEFERRED COMPENSATION PLAN. EMPLOYER DISTRIBUTIONS ARE INCLUDED IN COMPENSATION ON SCHEDULE J, PT. II, COLUMN B(III). PAYMENTS WERE MADE TO THE FOLLOWING INDIVIDUALS DURING 2024: SHAHIN MOINIAN - $56,413
Schedule J (Form 990) (Rev. 1-2025)

Additional Data


Software ID: 24020961
Software Version: 2024v5.1
Schedule L
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Transactions with Interested Persons
Complete if the organization answered "Yes" on Form 990, Part IV, lines 25a, 25b, 26, 27, 28a, 28b, or 28c, or Form 990-EZ, Part V, line 38a or 40b.
Attach to Form 990 or Form 990-EZ.
Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
Open to Public Inspection
Name of the organization
INTERNATIONAL CODE COUNCIL INC
 
Employer identification number

36-3999004
Part I
Excess Benefit Transactions (section 501(c)(3), section 501(c)(4), and section 501(c)(29) organizations only).
Complete if the organization answered "Yes" on Form 990, Part IV, line 25a or 25b, or Form 990-EZ, Part V, line 40b.
1(a) Name of disqualified person (b) Relationship between disqualified person and organization (c) Description of transaction (d) Corrected?
Yes No
2
Enter the amount of tax incurred by the organization managers or disqualified persons during the year under section 4958. ........................... $
 
3
Enter the amount of tax, if any, on line 2, above, reimbursed by the organization ........ $
 

Part II
Loans to and/or From Interested Persons.
Complete if the organization answered "Yes" on Form 990-EZ, Part V, line 38a, or Form 990, Part IV, line 26; or if the organization reported an amount on Form 990, Part X, line 5, 6, or 22
(a) Name of interested person (b) Relationship with organization (c) Purpose of loan (d) Loan to or from the organization? (e) Original principal amount (f) Balance due (g) In default? (h) Approved by board or committee? (i) Written agreement?
To From Yes No Yes No Yes No
(1) ICC CODIFICATION INC
  		SEE PART V MEMBERSHIP INTEREST   X 21,286,445 16,974,470   No Yes   Yes  
Total ............... $ 16,974,470
Part III
Grants or Assistance Benefiting Interested Persons.
Complete if the organization answered "Yes" on Form 990, Part IV, line 27.
(a) Name of interested person (b) Relationship between interested person and the organization (c) Amount of assistance (d) Type of assistance (e) Purpose of assistance
(1) ANDRE JAEN
  		BOARD MEMBER 2,343 FELLOWSHIP BUILDING SAFETY LEADERSHIP
(2) JOHN HUDGISON
  		BOARD MEMBER 2,900 FELLOWSHIP BUILDING SAFETY EDUCATION
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 50056A
Schedule L (Form 990) (Rev. 1-2025)
Schedule L (Form 990) (Rev. 1-2025)
Page 2
Part IV
Business Transactions Involving Interested Persons.
Complete if the organization answered "Yes" on Form 990, Part IV, line 28a, 28b, or 28c.
(a) Name of interested person (b) Relationship between interested person and the organization (c) Amount of transaction (d) Description of transaction (e) Sharing of organization's revenues?
Yes No
(1) INTERNATIONAL ACCREDITATION SERVICE INC
  		COMMON DIRECTORS, OFFICERS AND KEY EMPLOYEES. 1,291,318 IAS IS CONTROLLED BY THE INTERNATIONAL CODE COUNCIL, INC. (ICC) VIA COMMON GOVERNANCE AND MANAGEMENT. SEE SCHEDULE R FOR TRANSACTIONS BETWEEN IAS AND ICC.   No
(2) ICC CODIFICATION INC
  		COMMON DIRECTORS, OFFICERS AND KEY EMPLOYEES. 456,733 ICC CODIFICATION, INC. IS CONTROLLED BY THE INTERNATIONAL CODE COUNCIL, INC. (ICC) VIA COMMON GOVERNANCE AND MANAGEMENT. SEE SCHEDULE R FOR TRANSACTIONS BETWEEN ICC CODIFICATION, INC. AND ICC.   No
(3) AMERICAN LEGAL PUBLISHING
  		COMMON DIRECTORS, OFFICERS AND KEY EMPLOYEES. 280,971 AMERICAN LEGAL PUBLISHING (ALP) IS CONTROLLED BY THE INTERNATIONAL CODE COUNCIL, INC. (ICC) VIA COMMON GOVERNANCE AND MANAGEMENT. SEE SCHEDULE R FOR TRANSACTIONS BETWEEN ALP AND ICC.   No
Part V
Supplemental Information
Provide additional information for responses to questions on Schedule L (see instructions).
Return Reference Explanation
Schedule L, Part II, Column (b) ICC CODIFICATION, INC. IS CONTROLLED BY THE INTERNATIONAL CODE COUNCIL, INC. (ICC). ICC IS THE SOLE MEMBER OF ICC CODIFICATION, INC.
Schedule L (Form 990) (Rev. 1-2025)


Additional Data


Software ID: 24020961
Software Version: 2024v5.1




SCHEDULE O
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
Attach to Form 990 or 990-EZ.
 Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
Open to Public
Inspection
Name of the organization
INTERNATIONAL CODE COUNCIL INC
 
Employer identification number

36-3999004
Return Reference Explanation
Form 990, Part VI, Line 10b CHAPTERS 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, Line 1a Delegate broad authority to a committee 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, Line 6 Classes of members or stockholders ICC HAS SEVERAL CATEGORIES OF MEMBERSHIP. ONLY GOVERNMENTAL MEMBERS (REPRESENTING THEIR JURISDICTIONS THROUGH THEIR 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 OR IN SOME CASES PARTIAL TERMS TO FILL A VACATED SEAT, AND MAY NOT SERVE FOR MORE THAN TWO CONSECUTIVE FULL TERMS.
Form 990, Part VI, Line 7a Members or stockholders electing members of governing body ONLY GOVERNMENTAL MEMBERS (REPRESENTING THEIR JURISDICTIONS THROUGH THEIR 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 OR IN SOME CASES PARTIAL TERMS TO FILL A VACATED SEAT, AND MAY NOT SERVE MORE THAN TWO CONSECUTIVE FULL TERMS.
Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders 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, Line 11b Review of form 990 by governing body 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, Line 12c Conflict of interest policy 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, Line 15a Process to establish compensation of top management official ICC HAS ADOPTED A COMPENSATION POLICY THAT PROVIDES THAT THE ICC CEO COMPENSATION IS REVIEWED BY AN INDEPENDENT BOARD OF DIRECTORS, USING COMPARABILITY DATA AND THAT THE PROCESS IS DOCUMENTED. THE 2024 SALARY OF ICC'S CEO WAS DETERMINED PURSUANT TO THIS COMPENSATION POLICY.
Form 990, Part VI, Line 15b Process to establish compensation of other employees ICC HAS ADOPTED A COMPENSATION POLICY THAT PROVIDES THAT THE COMPENSATION OF ALL OTHER SALARIED OFFICERS IS RECOMMENDED BY THE ICC CEO TO AN INDEPENDENT EXECUTIVE COMMITTEE FOR APPROVAL, USING COMPARABILITY DATA AND THAT THE PROCESS IS DOCUMENTED. THE 2024 SALARY OF ICC'S SALARIED OFFICERS WERE DETERMINED PURSUANT TO THIS COMPENSATION POLICY.
Form 990, Part VI, Line 19 Required documents available to the public 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.
Form 990, Part VIII, Line 2f Other Program Service Revenue All other program service revenue - Total Revenue: 3298062, Related or Exempt Function Revenue: 3298062, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ;
Form 990, Part XI, Line 9 Other changes in net assets or fund balances TAX INCURRED ON TRANSFER OF INTANGIBLES - -763267; BOOK TO TAX RECONCILIATION - 8131138; Total - 7367871;
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990) (Rev. 1-2025)


Additional Data


Software ID: 24020961
Software Version: 2024v5.1
SCHEDULE R
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Related Organizations and Unrelated Partnerships
Complete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
Attach to Form 990.
Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047
Open to Public Inspection
Name of the organization
INTERNATIONAL CODE COUNCIL INC
 
Employer identification number

36-3999004
Part I
Identification of Disregarded Entities. Complete if the organization answered "Yes" on Form 990, Part IV, line 33.
(a)
Name, address, and EIN (if applicable) of disregarded entity


(b)
Primary activity


 		(c)
Legal domicile (state
or foreign country)

 		(d)
Total income


 		(e)
End-of-year assets


 		(f)
Direct controlling
entity
(1) ICC (BOCA) LLC
4051 WEST FLOSSMOOR RD
COUNTRY CLUB HILLS,IL60478
 HOLD PROPERTY DE 0 0 INTERNATIONAL CODE COUNCIL INC
 
(2) ICC (SBCCI) LLC
4051 WEST FLOSSMOOR RD
COUNTRY CLUB HILLS,IL60478
 HOLD PROPERTY DE 0 0 INTERNATIONAL CODE COUNCIL INC
 
(3) ICC EVALUATION SERVICE LLC
4051 WEST FLOSSMOOR RD
COUNTRY CLUB HILLS,IL60478
 EVALUATE BUILDING PRODUCTS AND METHODS FOR CODE COMPLIANCE DE 42,847,489 231,741,159 INTERNATIONAL CODE COUNCIL INC
 
(4) SK GHOSH ASSOCIATES LLC
4051 WEST FLOSSMOOR RD
COUNTRY CLUB HILLS,IL60478
 PROVIDE STRUCTURAL ENGINEERING AND CODE-RELATED CONSULTING SERVICES. DE 0 0 INTERNATIONAL CODE COUNCIL INC
 
(5) ICC NTA LLC
4051 WEST FLOSSMOOR RD
COUNTRY CLUB HILLS,IL60478
84-2437304 		BUILDING INSPECTIONS, PRODUCT TESTING, PLAN REVIEW AND ENGINEERING DE 25,792,127 31,913,054 INTERNATIONAL CODE COUNCIL INC
 
(6) NTA TESTING LLC
4051 WEST FLOSSMOOR RD
COUNTRY CLUB HILLS,IL60472
 HOLD PROPERTY DE 300,000 5,169,630 INTERNATIONAL CODE COUNCIL INC
 
(7) ICC INTERNATIONAL LLC
4051 WEST FLOSSMOOR RD
COUNTRY CLUB HILLS,IL60472
 INTERNATIONAL ACTIVITIES DE 0 0 INTERNATIONAL CODE COUNCIL INC
 
(8) ICC PEI LLC
4051 WEST FLOSSMOOR RD
COUNTRY CLUB HILLS,IL60472
 PRODUCT TESTING AND ENGINEERING DE 0 0 INTERNATIONAL CODE COUNCIL INC
 
Part II
Identification of Related Tax-Exempt Organizations. Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year.
(a)
Name, address, and EIN of related organization


(b)
Primary activity


 		(c)
Legal domicile (state
or foreign country)

 		(d)
Exempt Code section


 		(e)
Public charity status
(if section 501(c)(3))

 		(f)
Direct controlling
entity

 		(g)
Section 512(b)(13) controlled entity?
Yes No
(1)INTERNATIONAL ACCREDITATION SERVICE INC
4051 W FLOSSMOOR ROAD

COUNTRY CLUB HILLS,IL60478
04-3649274 		ACCREDITATION CA 501(c)(4)   INTERNATIONAL CODE COUNCIL INC
 
Yes
 
(2)INTERNATIONAL CODE COUNCIL FOUNDATION
4051 W FLOSSMOOR ROAD

COUNTRY CLUB HILLS,IL60478
31-1808637 		EDUCATION DE 501(c)(3) Type I INTERNATIONAL CODE COUNCIL INC
 
Yes
 
(3)SOLAR RATING & CERTIFICATION CORPORATION
4051 W FLOSSMOOR ROAD

COUNTRY CLUB HILLS,IL60478
52-1220979 		SOLAR RATING FL 501(c)(6)   INTERNATIONAL CODE COUNCIL INC
 
Yes
 
(4)ALLIANCE FOR NATIONAL & COMMUNITY RESILIENCE
4051 W FLOSSMOOR ROAD

COUNTRY CLUB HILLS,IL60478
81-4369543 		RESILIENCY DE 501(c)(3) 10 INTERNATIONAL CODE COUNCIL INC
 
Yes
 
(5)ICC CODIFICATION INC
4051 W FLOSSMOOR ROAD

COUNTRY CLUB HILLS,IL60478
83-3722145 		CODIFICATION DE 501(c)(4)   INTERNATIONAL CODE COUNCIL INC
 
Yes
 




For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50135Y
Schedule R (Form 990) (Rev. 1-2025)
Schedule R (Form 990) (Rev. 1-2025)
Page 2
Part III
Identification of Related Organizations Taxable as a Partnership. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, because it had one or more related organizations treated as a partnership during the tax year.
(a)
Name, address, and EIN of
related organization



 		(b)
Primary activity




 		(c)
Legal
domicile
(state or foreign
country)


 		(d)
Direct controlling
entity



 		(e)
Predominant income(related, unrelated, excluded from tax under sections 512-514)

(f)
Share of total income




 		(g)
Share of end-of-year
assets



 		(h)
Disproprtionate allocations?




 		(i)
Code V-UBI
amount in box 20 of
Schedule K-1
(Form 1065)
 		(j)
General or
managing
partner?



 		(k)
Percentage
ownership
Yes No Yes No












Part IV
Identification of Related Organizations Taxable as a Corporation or Trust. Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.
(a)
Name, address, and EIN of
related organization
 		(b)
Primary activity
 		(c)
Legal
domicile
(state or foreign
country)
 		(d)
Direct controlling
entity
 		(e)
Type of entity
(C corp, S corp,
or trust) 		(f)
Share of total income
 		(g)
Share of end-of-year
assets
 		(h)
Percentage
ownership
 		(i)
Section 512(b)(13) controlled entity?
Yes No
(1) ICC COMMUNITY DEVELOPMENT SOLUTIONS LLC

4051 W FLOSSMOOR ROAD
COUNTRY CLUB HILLS,IL60478
81-4343415 		SOFTWARE SALES NY ICC CODIFICATION INC
  		C Corporation         No
(2) ICC OCEANIA PTY LIMITED

4051 W FLOSSMOOR ROAD
COUNTRY CLUB HILLS,IL60478
 BUILDING SAFETY AS INTERNATIONAL CODE COUNCIL INC
  		C Corporation 419,443 24,468 100 % Yes  
(3) AMERICAN LEGAL PUBLISHING

4051 W FLOSSMOOR ROAD
COUNTRY CLUB HILLS,IL60478
20-4561833 		PUBLISHING OH ICC CODIFICATION INC
  		C Corporation         No








Schedule R (Form 990) (Rev. 1-2025)
Schedule R (Form 990) (Rev. 1-2025)
Page 3
Part V
Transactions With Related Organizations. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35b, or 36.
Note. Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
Yes
No
1 During the tax year, did the orgranization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?
a Receipt of (i) interest, (ii) annuities, (iii) royalties, or (iv) rent from a controlled entity .....................
1a
Yes
 
b Gift, grant, or capital contribution to related organization(s) ............................
1b
 
No
c Gift, grant, or capital contribution from related organization(s) ............................
1c
Yes
 
d Loans or loan guarantees to or for related organization(s) ............................
1d
Yes
 
e Loans or loan guarantees by related organization(s) ............................
1e
 
No
f Dividends from related organization(s) ............................
1f
 
No
g Sale of assets to related organization(s) ............................
1g
 
No
h Purchase of assets from related organization(s) ............................
1h
 
No
i Exchange of assets with related organization(s) ............................
1i
 
No
j Lease of facilities, equipment, or other assets to related organization(s) .......................
1j
 
No
k Lease of facilities, equipment, or other assets from related organization(s) ......................
1k
Yes
 
l Performance of services or membership or fundraising solicitations for related organization(s) .....................
1l
Yes
 
m Performance of services or membership or fundraising solicitations by related organization(s) .................
1m
 
No
n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) ...................
1n
Yes
 
o Sharing of paid employees with related organization(s) ............................
1o
Yes
 
p Reimbursement paid to related organization(s) for expenses ............................
1p
 
No
q Reimbursement paid by related organization(s) for expenses ............................
1q
Yes
 
r Other transfer of cash or property to related organization(s) ............................
1r
 
No
s Other transfer of cash or property from related organization(s) ............................
1s
 
No
2
If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.
(a)
Name of related organization 		(b)
Transaction
type (a-s) 		(c)
Amount involved 		(d)
Method of determining amount involved
(1) ICC CODIFICATION INC

 A 989,623 INTEREST ON TERM NOTE PAYABLE
(2) ICC CODIFICATION INC

 D 16,974,471 NOTE
(3) INTERNATIONAL ACCREDITATION SERVICE INC

 L 1,291,318 AGREEMENT
(4) ICC CODIFICATION INC

 L 456,733 AGREEMENT
(5) AMERICAN LEGAL PUBLISHING

 L 280,971 AGREEMENT

Schedule R (Form 990) (Rev. 1-2025)
Schedule R (Form 990) (Rev. 1-2025)
Page 4
Part VI
Unrelated Organizations Taxable as a Partnership. Complete if the organization answered "Yes" on Form 990, Part IV, line 37.
Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.
(a)
Name, address, and EIN of entity 		(b)
Primary activity 		(c)
Legal domicile
(state or foreign
country) 		(d)
Predominant income (related, unrelated, excluded from tax under sections 512-514)

(e)
Are all partners
section
501(c)(3)
organizations? 		(f)
Share of total income




 		(g)
Share of
end-of-year
assets 		(h)
Disproprtionate allocations? 		(i)
Code V-UBI
amount in box 20
of Schedule K-1
(Form 1065) 		(j)
General or
managing
partner? 		(k)
Percentage
ownership
Yes No Yes No Yes No






























Schedule R (Form 990) (Rev. 1-2025)
Schedule R (Form 990) (Rev. 1-2025)
Page 5
Part VII
Supplemental Information
Provide additional information for responses to questions on Schedule R. See instructions.
Return Reference Explanation
Schedule R (Form 990) (Rev. 1-2025)

Additional Data


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