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Nonprofiteer
← INTERNATIONAL CODE COUNCIL INC

Form 990 for tax year 2024

Filed by INTERNATIONAL CODE COUNCIL INC.

Totals

Total revenue
$109,907,356
Total expenses
$102,082,916
Contributions and grants received
$276,773
Grants paid
$57,769
Program service revenue
$95,286,999
Investment income
$5,585,207
Other revenue
$8,758,377
Total assets, end of year
$201,034,087
Total liabilities, end of year
$77,044,427
Net assets or fund balances, end of year
$123,989,660
Program services expenses (Part IX)
not reported
Management and general expenses
not reported
Fundraising expenses
not reported
Program service expenses (Part III)
$0

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.

  • 1f · All other contributions, gifts and grants

    $276,773

  • 2a · Program service revenue: CONFORMITY ASSESSMENT

    total $64,548,999 · related or exempt $64,548,999

  • 2b · Program service revenue: CERTIFICATION

    total $14,115,199 · related or exempt $14,115,199

  • 2c · Program service revenue: TRAINING & EDUCATION

    total $6,096,682 · related or exempt $6,096,682

  • 2d · Program service revenue: MEMBER SERVICES

    total $4,116,451 · related or exempt $4,116,451

  • 2e · Program service revenue: GLOBAL SERVICES

    total $3,111,606 · related or exempt $3,111,606

  • 2f · All other program service revenue

    total $3,298,062 · related or exempt $3,298,062 · unrelated business $0 · excluded $0

  • 3 · Investment income

    total $5,493,446 · excluded $5,493,446

  • 5 · Royalties

    total $1,755,440 · excluded $1,755,440

  • 6c · Rental income or loss

    real property $0 · personal property $0

  • 7a · Gross sales of assets other than inventory

    other assets $150,661

  • 7b · Less cost or other basis and sales expenses

    other assets $58,900

  • 7c · Gain or loss

    securities $0 · other assets $91,761

  • 7d · Net gain or loss

    total $91,761 · excluded $91,761

  • 10a · Gross sales of inventory

    $33,479,192

  • 10b · Cost of goods sold

    $26,621,440

  • 10c · Net income from sales of inventory

    total $6,857,752 · related or exempt $5,367,744 · unrelated business $1,490,008

  • 11a · Other revenue: COMMUNICATIONS

    total $139,011 · unrelated business $139,011

  • 11b · Other revenue: MISCELLANEOUS

    total $6,174 · related or exempt $6,174

  • 11d · All other revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 11e · Other revenue, total

    $145,185

Functional expenses

Part IX, the statement of functional expenses.

  • 2 · Grants to domestic individuals

    total $57,769

  • 4 · Benefits paid to or for members

    total $0

  • 5 · Compensation of officers, directors and key employees

    total $2,529,153

  • 7 · Other salaries and wages

    total $48,848,743

  • 8 · Pension plan contributions

    total $2,313,105

  • 9 · Other employee benefits

    total $4,499,184

  • 10 · Payroll taxes

    total $3,403,162

  • 11b · Fees: legal

    total $2,738,101

  • 11c · Fees: accounting

    total $102,107

  • 11g · Fees: other

    total $1,463,699

  • 12 · Advertising and promotion

    total $3,860,503

  • 13 · Office expenses

    total $2,636,640

  • 16 · Occupancy

    total $1,525,082

  • 17 · Travel

    total $6,061,393

  • 19 · Conferences, conventions and meetings

    total $3,755,289

  • 20 · Interest

    total $3,468,304

  • 22 · Depreciation, depletion and amortization

    total $6,991,903

  • 23 · Insurance

    total -$71,240

  • 24a · Other expenses: OUTSIDE SERVICES

    total $3,103,486

  • 24b · Other expenses: EQUIPMENT

    total $1,993,035

  • 24c · Other expenses: TAXES/LICENSES/FEES

    total $1,605,674

  • 24d · Other expenses: MISCELLANEOUS

    total $670,822

  • 24e · All other expenses

    total $527,002

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $33,500,384 · end of year $38,113,880

  • 4 · Accounts receivable

    beginning of year $6,880,899 · end of year $6,925,997

  • 5 · Loans and receivables from officers and key people

    end of year $0

  • 6 · Loans and receivables from disqualified persons

    end of year -$3

  • 8 · Inventories for sale or use

    beginning of year $2,039,956 · end of year $1,971,180

  • 9 · Prepaid expenses and deferred charges

    beginning of year $2,525,504 · end of year $2,587,618

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

    $71,735,098

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

    $52,232,652

  • 10c · Land, buildings and equipment, net

    beginning of year $17,502,945 · end of year $19,502,446

  • 11 · Investments: publicly traded securities

    beginning of year $53,473,345 · end of year $61,385,976

  • 12 · Investments: other securities

    beginning of year $0

  • 13 · Investments: program-related

    beginning of year $0

  • 14 · Intangible assets

    beginning of year $19,505,200 · end of year $20,136,913

  • 15 · Other assets

    beginning of year $51,448,233 · end of year $50,410,080

  • 17 · Accounts payable and accrued expenses

    beginning of year $12,754,298 · end of year $13,781,413

  • 19 · Deferred revenue

    beginning of year $11,376,891 · end of year $13,594,486

  • 22 · Loans and payables to officers and key people

    end of year $0

  • 25 · Other liabilities

    beginning of year $53,590,229 · end of year $49,668,528

  • 27 · Net assets without donor restrictions

    beginning of year $109,155,048 · end of year $123,989,663

Mission and programs · 2024

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.

Activities or mission (Part I)

PROTECTING PUBLIC HEALTH AND SAFETY THROUGH THE CONTINUOUS DEVELOPMENT OF MODERN BUILDING CODES AND STANDARDS.

  • 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.

  • 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.

  • 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.

As filed on the 2024 return.

Listed in Part VII

  • David Spencer

    PRESIDENT

    Total calculated
    $5,184
    From this org
    $5,184
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

  • Michael Boso

    VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Michael Wich

    PRESIDENT (THRU 10/2024)

    Total calculated
    $16,229
    From this org
    $16,229
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

  • Steve McDaniel

    SECRETARY - TREASURER

    Total calculated
    $1,183
    From this org
    $1,183
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

  • Stuart Tom

    IMMEDIATE PAST PRESIDENT

    Total calculated
    $49,640
    From this org
    $49,640
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

  • Andre Jaen

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Angie Wiese

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Benjamin Breadmore

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Blake Steiner

    BOARD MEMBER (THRU 07/2024)

    Total calculated
    $0
    Hours/week
    1

  • Christina Jackson

    BOARD MEMBER (AS OF 10/2024)

    Total calculated
    $0
    Hours/week
    1

  • David C Kris Bridges

    BOARD MEMBER (THRU 10/2024)

    Total calculated
    $0
    Hours/week
    1

  • Jack Applegate

    BOARD MEMBER

    Total calculated
    $3,201
    From this org
    $3,201
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

  • James Sayers

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Jc Hudgison

    BOARD MEMBER (AS OF 07/2024)

    Total calculated
    $0
    Hours/week
    1

  • Jose Roig

    BOARD MEMBER

    Total calculated
    $1,991
    From this org
    $1,991
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

  • Michael Savage

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Randy Metz

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Ron Clements

    BOARD MEMBER

    Total calculated
    $1,212
    From this org
    $1,212
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

  • Ron Hampton

    BOARD MEMBER

    Total calculated
    $2,303
    From this org
    $2,303
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

  • Sam Palmer

    BOARD MEMBER (AS OF 10/2024)

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Sean Toomey

    BOARD MEMBER (AS OF 10/2024)

    Total calculated
    $0
    Hours/week
    1

  • Shirley Ellis

    BOARD MEMBER (THRU 10/2024)

    Total calculated
    $0
    Hours/week
    1

  • Dominic Sims

    CEO

    Total calculated
    $1,429,043
    From this org
    $1,324,056
    From related orgs
    $0
    Other
    $104,987
    Hours/week
    32 + 8 related

    Schedule J breakdown matched by us

    Base
    $822,602
    Bonus
    $438,697
    Other
    $62,757
    Deferred
    $86,869
    Nontaxable benefits
    $18,118
    Filer's total
    $1,429,043

  • John Belcik

    COO/CFO

    Total calculated
    $1,019,167
    From this org
    $760,575
    From related orgs
    $0
    Other
    $258,592
    Hours/week
    26 + 14 related

    Schedule J breakdown matched by us

    Base
    $479,330
    Bonus
    $250,000
    Other
    $31,245
    Deferred
    $235,723
    Nontaxable benefits
    $22,869
    Filer's total
    $1,019,167

  • David A Tompos

    EVP, CONFORMITY ASSESSMENT GROUP

    Total calculated
    $519,689
    From this org
    $452,261
    From related orgs
    $0
    Other
    $67,428
    Hours/week
    40 + 1 related

    Schedule J breakdown matched by us

    Base
    $342,069
    Bonus
    $94,000
    Other
    $16,192
    Deferred
    $48,435
    Nontaxable benefits
    $18,993
    Filer's total
    $519,689

  • Joan O'Neil

    CHIEF KNOWLEDGE OFFICER

    Total calculated
    $612,369
    From this org
    $583,787
    From related orgs
    $0
    Other
    $28,582
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $466,177
    Bonus
    $99,000
    Other
    $18,610
    Deferred
    $16,896
    Nontaxable benefits
    $11,686
    Filer's total
    $612,369

  • Mark Johnson

    EVP, CONTENT & SERVICE GROUP

    Total calculated
    $709,725
    From this org
    $636,130
    From related orgs
    $0
    Other
    $73,595
    Hours/week
    39 + 1 related

    Schedule J breakdown matched by us

    Base
    $478,426
    Bonus
    $131,250
    Other
    $26,454
    Deferred
    $54,804
    Nontaxable benefits
    $18,791
    Filer's total
    $709,725

  • Russell Manning

    SENIOR VP - TECHNICAL SERVICES

    Total calculated
    $480,314
    From this org
    $418,241
    From related orgs
    $0
    Other
    $62,073
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $347,475
    Bonus
    $64,367
    Other
    $6,399
    Deferred
    $39,025
    Nontaxable benefits
    $23,048
    Filer's total
    $480,314

  • Shahin Moinian

    EVP, CONFORMITY ASSESSMENT GROUP

    Total calculated
    $633,624
    From this org
    $611,938
    From related orgs
    $0
    Other
    $21,686
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $245,117
    Bonus
    $0
    Other
    $366,821
    Deferred
    $18,692
    Nontaxable benefits
    $2,994
    Filer's total
    $633,624

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 · First-class or charter travel
  • 1a · Travel for companions
  • 1a · Tax indemnification and gross-up payments
  • 1a · Health or social club dues or initiation fees
  • 1b · Written policy on the line-1a expenses
  • 2 · Substantiation required before reimbursing expenses
  • 3 · Compensation committee
  • 3 · Independent compensation consultant
  • 3 · Form 990 of other organizations
  • 3 · Written employment contract
  • 3 · Compensation survey or study
  • 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

The filer's explanations (Part III)

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

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.

  • ICC (BOCA) LLC

    HOLD PROPERTY · DE · income $0 · assets $0

    Directly controlled by INTERNATIONAL CODE COUNCIL INC

  • ICC (SBCCI) LLC

    HOLD PROPERTY · DE · income $0 · assets $0

    Directly controlled by INTERNATIONAL CODE COUNCIL INC

  • ICC EVALUATION SERVICE LLC

    EVALUATE BUILDING PRODUCTS AND METHODS FOR CODE COMPLIANCE · DE · income $42,847,489 · assets $231,741,159

    Directly controlled by INTERNATIONAL CODE COUNCIL INC

  • SK GHOSH ASSOCIATES LLC

    PROVIDE STRUCTURAL ENGINEERING AND CODE-RELATED CONSULTING SERVICES. · DE · income $0 · assets $0

    Directly controlled by INTERNATIONAL CODE COUNCIL INC

  • ICC NTA LLC

    BUILDING INSPECTIONS, PRODUCT TESTING, PLAN REVIEW AND ENGINEERING · DE · income $25,792,127 · assets $31,913,054

    Directly controlled by INTERNATIONAL CODE COUNCIL INC

  • NTA TESTING LLC

    HOLD PROPERTY · DE · income $300,000 · assets $5,169,630

    Directly controlled by INTERNATIONAL CODE COUNCIL INC

  • ICC INTERNATIONAL LLC

    INTERNATIONAL ACTIVITIES · DE · income $0 · assets $0

    Directly controlled by INTERNATIONAL CODE COUNCIL INC

  • ICC PEI LLC

    PRODUCT TESTING AND ENGINEERING · DE · income $0 · assets $0

    Directly controlled by INTERNATIONAL CODE COUNCIL INC

Related corporations and trusts

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

  • ICC COMMUNITY DEVELOPMENT SOLUTIONS LLC

    C Corporation · SOFTWARE SALES · NY

    Directly controlled by ICC CODIFICATION INC

  • ICC OCEANIA PTY LIMITED

    C Corporation · BUILDING SAFETY · AS · 100% owned · share of income $419,443 · share of assets $24,468 · controlled entity

    Directly controlled by INTERNATIONAL CODE COUNCIL INC

  • AMERICAN LEGAL PUBLISHING

    C Corporation · PUBLISHING · OH

    Directly controlled by ICC CODIFICATION INC

Provenance

Return type
form_990
Tax year
2024
Filed
18 November 2025
IRS schema version
2024v5.1
Source object
202533219349327548

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