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Nonprofiteer
← ICC CODIFICATION INC

Form 990 for tax year 2023

Filed by ICC CODIFICATION INC.

Totals

Total revenue
$8,757,886
Total expenses
$9,745,431
Contributions and grants received
$0
Grants paid
$0
Program service revenue
$0
Investment income
$0
Other revenue
$8,757,886
Total assets, end of year
$33,906,427
Total liabilities, end of year
$25,079,727
Net assets or fund balances, end of year
$8,826,700
Program services expenses (Part IX)
$0
Management and general expenses
$9,745,431
Fundraising expenses
$0
Program service expenses (Part III)
$0

Program services were 0.0% 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.

  • 3 · Investment income

    total $0

  • 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

    $15,989,694

  • 10b · Cost of goods sold

    $7,231,808

  • 10c · Net income from sales of inventory

    total $8,757,886 · related or exempt $8,757,886 · unrelated business $0 · excluded $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 $256,647 · management and general $256,647

  • 6 · Compensation of disqualified persons

    total $0

  • 7 · Other salaries and wages

    total $4,990,772 · management and general $4,990,772

  • 8 · Pension plan contributions

    total $0

  • 9 · Other employee benefits

    total $694,701 · management and general $694,701

  • 10 · Payroll taxes

    total $386,564 · management and general $386,564

  • 11a · Fees: management

    total $0

  • 11b · Fees: legal

    total $10,075 · management and general $10,075

  • 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 $292,676 · program services $0 · management and general $292,676 · fundraising $0

  • 12 · Advertising and promotion

    total $68,324 · management and general $68,324

  • 13 · Office expenses

    total $133,776 · management and general $133,776

  • 14 · Information technology

    total $0

  • 15 · Royalties

    total $0

  • 16 · Occupancy

    total $142,203 · management and general $142,203

  • 17 · Travel

    total $135,511 · management and general $135,511

  • 18 · Travel or entertainment for public officials

    total $0

  • 19 · Conferences, conventions and meetings

    total $162,038 · management and general $162,038

  • 20 · Interest

    total $643,255 · management and general $643,255

  • 21 · Payments to affiliates

    total $0

  • 22 · Depreciation, depletion and amortization

    total $1,434,610 · management and general $1,434,610

  • 23 · Insurance

    total $82,834 · management and general $82,834

  • 24a · Other expenses: EQUIPMENT REPAIR & MAINT

    total $220,082 · management and general $220,082

  • 24b · Other expenses: BUILDING MAINTENANCE

    total $45,795 · management and general $45,795

  • 24c · Other expenses: OTHER EXPENSES

    total $45,568 · management and general $45,568

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $512,863 · end of year $1,226,551

  • 2 · Savings and temporary cash investments

    beginning of year $0 · end of year $0

  • 3 · Pledges and grants receivable

    beginning of year $0 · end of year $0

  • 4 · Accounts receivable

    beginning of year $1,763,628 · end of year $1,646,769

  • 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 $25,379 · end of year $152,677

  • 9 · Prepaid expenses and deferred charges

    beginning of year $332,686 · end of year $618,895

  • 10a · Land, buildings and equipment: cost or other basis

    $2,300,363

  • 10b · Land, buildings and equipment: accumulated depreciation

    $1,824,225

  • 10c · Land, buildings and equipment, net

    beginning of year $375,624 · end of year $476,138

  • 11 · Investments: publicly traded securities

    beginning of year $0 · end of year $0

  • 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 $9,179,835 · end of year $7,854,630

  • 15 · Other assets

    beginning of year $22,040,858 · end of year $21,930,767

  • 17 · Accounts payable and accrued expenses

    beginning of year $2,065,221 · end of year $1,382,436

  • 18 · Grants payable

    beginning of year $0 · end of year $0

  • 19 · Deferred revenue

    beginning of year $2,554,581 · end of year $3,180,522

  • 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 $18,493,668 · end of year $17,676,760

  • 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 $1,303,158 · end of year $2,840,009

  • 27 · Net assets without donor restrictions

    beginning of year $9,814,245 · end of year $8,826,700

  • 28 · Net assets with donor restrictions

    beginning of year $0 · end of year $0

Mission and programs · 2023

Mission

LESSENING THE BURDENS OF GOVERNMENT THROUGH THE PROMULGATION OF ACCESSIBLE, USER-FRIENDLY MUNICIPAL CODES, TO EDUCATE THE PUBLIC WITH RESPECT TO MUNICIPAL CODES AND COMPLIANCE THEREWITH, AND TO ENGAGE IN RELATED SCIENTIFIC RESEARCH.

Activities or mission (Part I)

LESSENING THE BURDENS OF GOVERNMENT THROUGH THE PROMULGATION OF ACCESSIBLE, USER-FRIENDLY MUNICIPAL CODES, TO EDUCATE THE PUBLIC WITH RESPECT TO MUNICIPAL (CONTINUED ON SCH O)

  • CODIFICATION PROVIDES MULTIPLE SERVICES SURROUNDING THE CODIFICATION OF LOCAL CODES, PRIMARILY SERVICES REGARDING DEVELOPMENT OF NEW CODES AND RECODIFICATION, LEGAL AND EDITORIAL ANALYSIS, AND SUPPLEMENTATION. CODIFICATION REMOVES THE BURDEN ON LOCAL GOVERNMENT BY PREPARING THEIR CODE OF ORDINANCES AND BY PROVIDING AN ONLINE PLATFORM THAT GIVES CITIZENS OF A JURISDICTION ACCESS TO THEIR LOCAL CODE OF ORDINANCES AT NO CHARGE TO THEM.

    Revenue $8,757,886

As filed on the 2023 return.

Listed in Part VII

  • Dominic Sims

    PRESIDENT/DIRECTOR

    Total calculated
    $1,344,655
    From this org
    $0
    From related orgs
    $1,196,648
    Other
    $148,007
    Hours/week
    4 + 36 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

    TREASURER/DIRECTOR

    Total calculated
    $970,877
    From this org
    $0
    From related orgs
    $690,933
    Other
    $279,944
    Hours/week
    10 + 30 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

  • Mark Johnson

    DIRECTOR

    Total calculated
    $691,268
    From this org
    $0
    From related orgs
    $606,201
    Other
    $85,067
    Hours/week
    1 + 39 related

    Schedule J breakdown matched by us

    Base
    $0 + $470,933 related
    Bonus
    $0 + $125,000 related
    Other
    $0 + $10,268 related
    Deferred
    $0 + $53,750 related
    Nontaxable benefits
    $0 + $31,317 related
    Filer's total
    $0 + $691,268 related

  • Michelle Woods

    SOLUTIONS ACCOUNT EXECUTIVE

    Total calculated
    $307,527
    From this org
    $290,907
    From related orgs
    $0
    Other
    $16,620
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $288,084
    Bonus
    $2,000
    Other
    $823
    Deferred
    $3,126
    Nontaxable benefits
    $13,494
    Filer's total
    $307,527

  • Melike Oncu

    SECRETARY (THRU 10/2023)

    Total calculated
    $257,449
    From this org
    $0
    From related orgs
    $224,719
    Other
    $32,730
    Hours/week
    1 + 29 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

  • Lynn Martin

    CHIEF OPERATING OFFICER

    Total calculated
    $256,647
    From this org
    $240,532
    From related orgs
    $0
    Other
    $16,115
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $197,973
    Bonus
    $42,000
    Other
    $559
    Deferred
    $9,423
    Nontaxable benefits
    $6,692
    Filer's total
    $256,647

  • Robert K Franklin

    NATIONAL ACCOUNTS MANAGER

    Total calculated
    $244,483
    From this org
    $215,147
    From related orgs
    $0
    Other
    $29,336
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $212,566
    Bonus
    $2,000
    Other
    $581
    Deferred
    $11,324
    Nontaxable benefits
    $18,012
    Filer's total
    $244,483

  • Cristina Loverde

    VP CLIENT ENGAGEMENT

    Total calculated
    $179,153
    From this org
    $152,896
    From related orgs
    $0
    Other
    $26,257
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $150,316
    Bonus
    $2,000
    Other
    $580
    Deferred
    $8,126
    Nontaxable benefits
    $18,131
    Filer's total
    $179,153

  • Jeff Wight

    VP OPERATIONS

    Total calculated
    $174,712
    From this org
    $148,845
    From related orgs
    $0
    Other
    $25,867
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $146,642
    Bonus
    $2,000
    Other
    $203
    Deferred
    $7,844
    Nontaxable benefits
    $18,023
    Filer's total
    $174,712

  • Scott Murphy

    NATIONAL ACCOUNTS MANAGER

    Total calculated
    $146,409
    From this org
    $138,280
    From related orgs
    $0
    Other
    $8,129
    Hours/week
    40

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

  • 3 · Written employment contract
  • 4b · Supplemental nonqualified retirement plan
  • 6a · Pay contingent on this organization's net earnings

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
  • 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 4B:
PARTICIPANTS IN ICC'S 457(F) PLANS RECEIVED THE FOLLOWING DURING 2023: JOHN BELCIK: $209,750 DOMINIC SIMS: $65,055 MARK JOHNSON: $37,250 MELIKE ONCU: $22,500
SCHEDULE J, PART I, LINE 6A:
ICC CODIFICATION, INC. PAID BONUSES IN 2023 BASED ON A PERCENTAGE OF THE ACTUAL OPERATING PROFIT THAT EXCEEDED BUDGET.

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.

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.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

  • General Code Enterprises LLC

    Mgmt Svcs · NY · income $0 · assets $4,729,104

    Directly controlled by CODIFICATION

  • General Code LLC

    Codification · NY · income $12,833,733 · assets $2,545,864

    Directly controlled by GCE LLC

  • Code Publishing LLC

    Codification · WA · income $1,973,479 · assets $2,617,337

    Directly controlled by GC LLC

  • Quality Code Publishing LLC

    Codification · WA · income $713,052 · assets $1,250,956

    Directly controlled by GC LLC

  • American Legal Publishing LLC

    CODIFICATION · DE · income $469,430 · assets $461,812

    Directly controlled by CODIFICATION

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

  • ICC Community Development Solutions LLC

    LLC · Software Sale · NY · 100% owned · share of income $5,267,541 · share of assets $10,722,303 · controlled entity

    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

  • AMERICAN LEGAL PUBLISHING

    C CORP · PUBLISHING · OH · 100% owned · share of income $4,780,991 · share of assets $26,272,634 · controlled entity

    Directly controlled by CODIFICATION

Provenance

Return type
form_990
Tax year
2023
Filed
8 November 2024
IRS schema version
2023v5.1
Source object
202423199349305547

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