Form 990 for tax year 2023
Filed by INTERNATIONAL ACCREDITATION SERVICE INC.
Totals
- Total revenue
- $17,128,298
- Total expenses
- $10,673,194
- Contributions and grants received
- $0
- Grants paid
- $0
- Program service revenue
- $15,617,784
- Investment income
- $1,510,514
- Other revenue
- $0
- Total assets, end of year
- $39,303,946
- Total liabilities, end of year
- $2,865,837
- Net assets or fund balances, end of year
- $36,438,109
- Program services expenses (Part IX)
- $9,247,801
- Management and general expenses
- $1,425,393
- Fundraising expenses
- $0
- Program service expenses (Part III)
- $9,247,801
Program services were 86.6% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
Line items
Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.
Revenue
Part VIII, the statement of revenue.
-
2a · Program service revenue: ACCREDITATION REPORTS
total $15,617,784 · related or exempt $15,617,784
-
3 · Investment income
total $1,510,514 · excluded $1,510,514
-
4 · Income from investment of tax-exempt bond proceeds
total $0
-
5 · Royalties
total $0
-
6c · Rental income or loss
real property $0 · personal property $0
-
6d · Net rental income or loss
total $0
-
7d · Net gain or loss
total $0
-
8a · Fundraising events: gross income
$0
-
8b · Fundraising events: direct expenses
$0
-
8c · Net income from fundraising events
total $0
-
9a · Gaming: gross income
$0
-
9b · Gaming: direct expenses
$0
-
9c · Net income from gaming
total $0
-
10a · Gross sales of inventory
$0
-
10b · Cost of goods sold
$0
-
10c · Net income from sales of inventory
total $0
-
11e · Other revenue, total
$0
Functional expenses
Part IX, the statement of functional expenses.
-
1 · Grants to domestic organizations and governments
total $0
-
2 · Grants to domestic individuals
total $0
-
3 · Grants to foreign organizations and individuals
total $0
-
4 · Benefits paid to or for members
total $0
-
5 · Compensation of officers, directors and key employees
total $498,069 · program services $292,928 · management and general $205,141
-
6 · Compensation of disqualified persons
total $0
-
7 · Other salaries and wages
total $1,679,641 · program services $987,843 · management and general $691,798
-
8 · Pension plan contributions
total $20,321 · program services $11,951 · management and general $8,370
-
9 · Other employee benefits
total $184,435 · program services $108,471 · management and general $75,964
-
10 · Payroll taxes
total $127,999 · program services $75,280 · management and general $52,719
-
11a · Fees: management
total $0
-
11b · Fees: legal
total $0
-
11c · Fees: accounting
total $0
-
11d · Fees: lobbying
total $0
-
11e · Fees: professional fundraising services
total $0
-
11f · Fees: investment management
total $0
-
11g · Fees: other
total $8,347 · program services $8,347
-
12 · Advertising and promotion
total $180,559 · program services $180,559
-
13 · Office expenses
total $110,975 · program services $100,931 · management and general $10,044
-
14 · Information technology
total $5,944 · program services $3,657 · management and general $2,287
-
15 · Royalties
total $0
-
16 · Occupancy
total $0
-
17 · Travel
total $528,545 · program services $528,545
-
18 · Travel or entertainment for public officials
total $0
-
19 · Conferences, conventions and meetings
total $1,652 · management and general $1,652
-
20 · Interest
total $0
-
21 · Payments to affiliates
total $0
-
22 · Depreciation, depletion and amortization
total $31,017 · program services $20,070 · management and general $10,947
-
23 · Insurance
total $0
-
24a · Other expenses: COST OF SERVICES
total $5,820,294 · program services $5,820,294
-
24b · Other expenses: SUPPORTING SERVICES
total $1,038,334 · program services $671,863 · management and general $366,471
-
24c · Other expenses: OUTSIDE SERVICES
total $309,423 · program services $309,423
-
24d · Other expenses: DUES & SUBSCRIPTIONS
total $127,679 · program services $127,679
-
24e · All other expenses
total -$40 · program services -$40
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $3,589,783 · end of year $1,271,300
-
2 · Savings and temporary cash investments
beginning of year $17,440 · end of year $11,680,042
-
3 · Pledges and grants receivable
beginning of year $0 · end of year $0
-
4 · Accounts receivable
beginning of year $1,838,534 · end of year $1,840,502
-
5 · Loans and receivables from officers and key people
beginning of year $0 · end of year $0
-
6 · Loans and receivables from disqualified persons
beginning of year $0 · end of year $0
-
7 · Other notes and loans receivable
beginning of year $0 · end of year $0
-
8 · Inventories for sale or use
beginning of year $0 · end of year $0
-
9 · Prepaid expenses and deferred charges
beginning of year $72,192 · end of year $0
-
10a · Land, buildings and equipment: cost or other basis
$270,499
-
10b · Land, buildings and equipment: accumulated depreciation
$124,070
-
10c · Land, buildings and equipment, net
beginning of year $101,641 · end of year $146,429
-
11 · Investments: publicly traded securities
beginning of year $26,346,299 · end of year $24,053,206
-
12 · Investments: other securities
beginning of year $0 · end of year $0
-
13 · Investments: program-related
beginning of year $0 · end of year $0
-
14 · Intangible assets
beginning of year $0 · end of year $0
-
15 · Other assets
beginning of year $241,156 · end of year $312,467
-
17 · Accounts payable and accrued expenses
beginning of year $285,086 · end of year $488,901
-
18 · Grants payable
beginning of year $0 · end of year $0
-
19 · Deferred revenue
beginning of year $2,805,804 · end of year $2,296,922
-
20 · Tax-exempt bond liabilities
beginning of year $0 · end of year $0
-
21 · Escrow or custodial account liability
beginning of year $0 · end of year $0
-
22 · Loans and payables to officers and key people
beginning of year $0 · end of year $0
-
23 · Secured mortgages and notes payable
beginning of year $0 · end of year $0
-
24 · Unsecured notes and loans payable
beginning of year $0 · end of year $0
-
25 · Other liabilities
beginning of year $63,456 · end of year $80,014
-
27 · Net assets without donor restrictions
beginning of year $29,052,699 · end of year $36,438,109
-
28 · Net assets with donor restrictions
beginning of year $0 · end of year $0
Mission and programs · 2023
Mission
SEE SCHEDULE O
-
See Schedule O
Expenses $9,247,801 · Revenue $15,617,784
As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.
Listed in Part VII
-
DOMINIC SIMS
CEO
- Total calculated
- $1,344,655
- From this org
- $0
- From related orgs
- $1,196,648
- Other
- $148,007
- Hours/week
- 3 + 37 related
Schedule J breakdown matched by us
- Base
- $0 + $838,878 related
- Bonus
- $0 + $337,459 related
- Other
- $0 + $20,311 related
- Deferred
- $0 + $81,555 related
- Nontaxable benefits
- $0 + $66,452 related
- Filer's total
- $0 + $1,344,655 related
-
JOHN BELCIK
COO/CFO
- Total calculated
- $970,877
- From this org
- $0
- From related orgs
- $690,933
- Other
- $279,944
- Hours/week
- 3 + 37 related
Schedule J breakdown matched by us
- Base
- $0 + $475,114 related
- Bonus
- $0 + $200,000 related
- Other
- $0 + $15,819 related
- Deferred
- $0 + $226,250 related
- Nontaxable benefits
- $0 + $53,694 related
- Filer's total
- $0 + $970,877 related
-
RAJ N NATHAN
PRESIDENT, IAS
- Total calculated
- $498,069
- From this org
- $404,566
- From related orgs
- $0
- Other
- $93,503
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $326,929
- Bonus
- $68,500
- Other
- $9,137
- Deferred
- $58,050
- Nontaxable benefits
- $35,453
- Filer's total
- $498,069
-
MELIKE ONCU
GENERAL COUNSEL (THRU 10/23)
- Total calculated
- $257,449
- From this org
- $0
- From related orgs
- $224,719
- Other
- $32,730
- Hours/week
- 1.5 + 28.5 related
Schedule J breakdown matched by us
- Base
- $0 + $221,238 related
- Bonus
- $0
- Other
- $0 + $3,481 related
- Deferred
- $0 + $32,730 related
- Nontaxable benefits
- $0
- Filer's total
- $0 + $257,449 related
-
GEORGE ANASTASOPOULOS
VP, GLOBAL DEVLOP. & COMP.
- Total calculated
- $202,794
- From this org
- $164,587
- From related orgs
- $0
- Other
- $38,207
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $153,934
- Bonus
- $7,000
- Other
- $3,653
- Deferred
- $8,441
- Nontaxable benefits
- $29,766
- Filer's total
- $202,794
-
MOHAN SABARATNAM
VP, GLOBAL DEV & QUALITY
- Total calculated
- $201,794
- From this org
- $166,578
- From related orgs
- $0
- Other
- $35,216
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $155,104
- Bonus
- $7,000
- Other
- $4,474
- Deferred
- $8,441
- Nontaxable benefits
- $26,775
- Filer's total
- $201,794
-
GREGORY G WEST
DIR. CUSTOMER SUCC.GROUP
- Total calculated
- $181,286
- From this org
- $139,003
- From related orgs
- $0
- Other
- $42,283
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $130,123
- Bonus
- $5,000
- Other
- $3,880
- Deferred
- $7,325
- Nontaxable benefits
- $34,958
- Filer's total
- $181,286
-
SANDRA MCCRACKEN
DIR. CONSTR & INDUSTR REL.
- Total calculated
- $163,044
- From this org
- $143,717
- From related orgs
- $0
- Other
- $19,327
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $137,903
- Bonus
- $2,000
- Other
- $3,814
- Deferred
- $7,175
- Nontaxable benefits
- $12,152
- Filer's total
- $163,044
-
SAM PALMER
CHAIR
- Total calculated
- $0
- Hours/week
- 1
-
MO BAYAT
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
JEFF GUST
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
UDO LAMPE
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
JIM BROWN
DIRECTOR (THRU 12/23)
- Total calculated
- $0
- Hours/week
- 1
-
BORJEN YEH
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
SERGIO ASCUNCE
DIRECTOR (THRU 12/23)
- Total calculated
- $0
- Hours/week
- 1
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.
Schedule J
Answered yes
- 1a · Travel for companions
- 1a · Tax indemnification and gross-up payments
- 1b · Written policy on the line-1a expenses
- 2 · Substantiation required before reimbursing expenses
- 3 · Approval by the board or compensation committee
- 4b · Supplemental nonqualified retirement plan
Answered no
- 4a · Severance or change-of-control payment
- 4c · Equity-based compensation arrangement
- 5a · Pay contingent on this organization's revenues
- 5b · Pay contingent on a related organization's revenues
- 6a · Pay contingent on this organization's net earnings
- 6b · Pay contingent on a related organization's net earnings
- 7 · Other non-fixed payments
- 8 · Paid under the initial-contract exception
The filer's explanations (Part III)
- SCHEDULE J, PART I, LINE 1A :
- PURSUANT TO A WRITTEN POLICY AND WITH THE CONCURRENCE OF THE IAS PRESIDENT, BOARD MEMBERS ARE AUTHORIZED TO INCLUDE THEIR SPOUSES WHEN ATTENDING ONE OF THE IAS BOARD MEETINGS PER YEAR. THIS IS REPORTED AS TAXABLE COMPENSATION TO THE BOARD MEMBER AND IS 'GROSSED UP' FOR TAX PURPOSES.
- SCHEDULE J, PART I, LINE 1B :
- IN 2010, IAS IMPLEMENTED A WRITTEN POLICY REGARDING THE REIMBURSEMENT OF IAS EMPLOYEE SPOUSAL TRAVEL.
- SCHEDULE J, PART I, LINE 3 :
- INTERNATIONAL CODE COUNCIL (ICC), THE SOLE MEMBER OF INTERNATIONAL ACCREDITATION SERVICE, INC (IAS), IS THE EMPLOYER OF ALL PERSONS WORKING FOR IAS. ICC HAS ADOPTED A COMPENSATION POLICY THAT PROVIDES THAT (I) THE ICC CEO COMPENSATION IS REVIEWED BY AN INDEPENDENT BOARD OF DIRECTORS USING COMPARABILITY DATA AND THAT THE PROCESS IS DOCUMENTED; AND (II) THE COMPENSATION OF SALARIED OFFICERS AND KEY EMPLOYEES IS RECOMMENDED BY THE ICC CEO TO AN INDEPENDENT EXECUTIVE COMMITTEE FOR APPROVAL USING COMPARABILITY DATA AND THAT THE PROCESS IS DOCUMENTED. THE 2023 SALARIES OF ICC'S CEO, SALARIED OFFICERS AND KEY EMPLOYEES WERE DETERMINED PURSUANT TO THIS COMPENSATION POLICY. ALSO, RAJ N. NATHAN IS THE IAS PRESIDENT AND HIS SALARY AND COMPENSATION IS APPROVED BY THE IAS BOARD.
- SCHEDULE J, PART I, LINE 4B :
- PARTICIPANTS IN ICC'S 457(B) & 457(F) PLANS RECEIVED THE FOLLOWING DURING 2023: JOHN BELCIK: $ 209,750 DOMINIC SIMS: $ 65,055 RAJ N. NATHAN: $ 49,050 MELIKE ONCU: $ 22,500
Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.
Grants on this return
No itemized grants to organizations on this return.
Related organizations on this return
Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.
-
INTERNATIONAL CODE COUNCIL INC
501(c)(6) · WELFARE · DE
Directly controlled by NA
-
INTERNATIONAL CODE COUNCIL FOUNDATION
501(c)(3) · EDUCATION · DE
Directly controlled by ICC INC
-
SOLAR RATING & CERTIFICATION CORPORATION
501(C)(6) · SOLAR RATING · FL
Directly controlled by ICC INC
-
ALLIANCE FOR NATIONAL & COMMUNITY RESILI
501(c)(3) · RESILIENCY · DE
Directly controlled by ICC INC
-
501(c)(4) · CODIFICATION · DE
Directly controlled by ICC INC
Taxable family on this return
Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.
Related corporations and trusts
Part IV: related organizations taxable as a corporation or trust.
-
ICC COMMUNITY DEVELOPMENT SOLUTIONS
LLC · SOFTWARE SALES · NY · share of income $0 · share of assets $0
Directly controlled by CODIFICATION
-
ICC OCEANIA PTY LIMITED
PTY COMPANY · BUILDING SAFETY · AS · share of income $0 · share of assets $0
Directly controlled by ICC INC
-
C Corp · Publishing · OH · share of income $0 · share of assets $0
Directly controlled by Codification
Provenance
- Return type
- form_990
- Tax year
- 2023
- Filed
- 5 November 2024
- IRS schema version
- 2023v5.1
- Source object
- 202413129349302336
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