International Code Council Foundation Inc

Nonprofit profile at a glance

EIN
311808637
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Country Club Hills, IL, USA
Phone
8884227233
Rating
55
Verdict
MIXED
Rating confidence
Moderate
Sector
Single Organization Support

Reported finances

Revenue
$-3,479
Expenses
$35,857
Assets
$5,120,447
Liabilities
$5,175

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

8 people listed

Executive titles in this filing

  • DOMINIC SIMS (PRESIDENT (THRU 12/2024); GOVERNOR)
  • JOHN BELCIK (TREASURER (THRU 12/2024); PRESIDENT (AS OF 12/2024); GOVERNOR)

Highest reported compensation

  • DOMINIC SIMS (PRESIDENT (THRU 12/2024); GOVERNOR): $1,429,043 total reported compensation
  • JOHN BELCIK (TREASURER (THRU 12/2024); PRESIDENT (AS OF 12/2024); GOVERNOR): $1,019,167 total reported compensation
  • MALGORZATA S FURMAN (TREASURER/ GOVERNOR (AS OF 12/2024)): $468,226 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The international code council foundation (iccf) is a nonprofit organization operated exclusively for charitable, educational, and other purposes beneficial to the social welfare. Iccf is dedicated to providing training and resources needed to address the critical needs of the next generation of code officials through the journey to leadership program.

What it reported doing in 2024

Journey to leadership program is to provide needed resources and to raise funds to support the education of new and emerging code officials.

Operating model

Revenue model
Donor-supported. 97% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

MIXED - The strongest available result is that a large share of available resources goes toward mission work. A relatively small share of total spending goes to programs and few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence.

Rating breakdown

  • Financial Efficiency: 58
  • Transparency & Controls: 59
  • Accountability: 56
  • Sustainability: 35
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 99.7%; rating input score 100
  • Program expense ratio: 8.4%; rating input score 8
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 24th percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 40%; rating input score 40; 19th percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -1,130.7%; rating input score 5; 5th percentile among comparable filings
  • Total-asset coverage ratio: 142.8; rating input score 96; 96th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 35; 35th percentile among comparable filings
  • Officer compensation ratio: 1,193.4%; rating input score 1; 1st percentile among comparable filings

Growth

  • Program expense growth: -9.7% per year; rating input score 0; 29th percentile among comparable filings
  • Revenue growth: -15.7% per year; rating input score 0; 24th percentile among comparable filings
  • Asset growth: 3.1% per year; rating input score 100; 58th percentile among comparable filings

Details

  • Where the money goes: 99.7% of revenue deployed · 8.4% of spending went to programs
  • Governance: 2 of 5 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $3K in reported program spending
  • Leadership: top reported pay $1.4M · 8 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 20 of 21 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes executive pay
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 8 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Program expense ratio scored 8/100.
  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • Moderate — Accountability: Independent voting board scored 40/100.
  • High — Sustainability: Operating margin scored 5/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • Review — Transparency & Controls: Foreign grants require schedule f did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 1/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 35/100.