2023-11-15T16:37:53-06:00 2022-12-31 BDO USA 330 N Wabash Suite 3200 CHICAGO IL 60611 990 2022-01-01 363999004 International Code Council Inc % JOHN BELCIK CFO/COO INTE 8884227233 4051 W Flossmoor Rd Country Club Hills IL 60478 John Belcik CFO/COO 8884227233 2023-11-15 true John Belcik 999009999 Jacob Cook P01240455 3128569100 2 2022 2023-04-26 12:10:37Z DOMINIC P SIMS 4051 W Flossmoor Rd Country Club Hills IL 60478 119858280 false X www.iccsafe.org X 1994 DE PROTECTING PUBLIC HEALTH AND SAFETY THROUGH THE CONTINUOUS DEVELOPMENT OF MODERN BUILDING CODES AND STANDARDS. 18 18 535 1226 2565350 1548523 0 0 75196859 85060315 2874177 3911475 10998755 7491232 89069791 96463022 1000 37535 0 0 45246288 53707989 0 0 0 31319565 31279961 76566853 85025485 12502938 11437537 173275221 188606507 53872160 62359599 119403061 126246908 X SEE SCHEDULE O false false CONFORMITY ASSESSMENTS: SEE SCHEDULE O. PUBLISHING AND CONTENT SERVICES: SEE SCHEDULE O. MEMBER SERVICES: SEE SCHEDULE O. false false false true false false false false false true false false true true true false true false true true false false false false false false false true true false true false true false true false false false false true true true true false true 255 0 true 535 true true true false false false true true false false false X 18 18 false false false false true true true true true false false true true true true true true true true false CA X JOHN BELCIK CFOCOO 8884227233 4051 W FLOSSMOOR RD COUNTRY CLUB HILLS IL 60478 X DOMINIC SIMS CHIEF EXECUTIVE OFFICER 32.0 8.0 X 824370 0 673822 JOHN BELCIK COO/CHIEF FINANCIAL OFFICER 26.0 14.0 X 623999 0 409214 SHAHIN MOINIAN PRESIDENT - ES 39.0 1.0 X 655871 0 78289 MARK JOHNSON EXECUTIVE VP & DIR OF BUS DEV. 39.0 1.0 X 578021 0 77887 JOAN O'NEIL CHIEF KNOWLEDGE OFFICER 40.0 0.0 X 535941 0 35619 MICHAEL PFEIFFER SR VICE PRESIDENT - TS 40.0 0.0 X 411615 0 58774 DAVID TOMPOS PRESIDENT - NTA 40.0 0.0 X 371090 0 53027 MALGORZATA S FURMAN VICE PRESIDENT, FINANCE 40.0 0.0 X 356391 0 64665 WHITNEY DOLL EVP OF COMMS & STRATEGY 40.0 0.0 X 311842 0 38862 JUDITH A ZAKRESKI VP OF GLOBAL SERVICES 40.0 0.0 X 307222 0 16050 MELIKE ONCU GENERAL COUNSEL 26.0 4.0 X 287925 0 32310 MATTHEW WINN SR VP - TRAINING 40.0 0.0 X 288589 0 23077 GABRIEL MASER Sr Vice President - GR 40.0 0.0 X 289905 0 5139 CINDY DAVIS IMMEDIATE PAST PRESIDENT 1.0 0.0 X X 3062 0 0 MICHAEL WICH PRESIDENT 1.0 0.0 X X 2985 0 0 JAMES SAYERS BOARD MEMBER 1.0 0.0 X 2509 0 0 TOM PETERSON BOARD MEMBER 1.0 0.0 X 2170 0 0 JIM BROWN BOARD MEMBER THRU 09/22 1.0 1.0 X 2011 0 0 GREG WHEELER BOARD MEMBER THRU 9/22 1.0 0.0 X 1803 0 0 STUART TOM VICE PRESIDENT 1.0 0.0 X X 1027 0 0 JOSE ROIG BOARD MEMBER BEG 09/22 1.0 0.0 X 900 0 0 DAVID SPENCER SECRETARY-TREASURER 1.0 0.0 X X 0 0 0 JACK APPLEGATE BOARD MEMBER BEG 09/22 1.0 0.0 X 0 0 0 ALAN BOSWELL BOARD MEMBER 1.0 0.0 X 0 0 0 MICHAEL BOSO BOARD MEMBER 1.0 1.0 X 0 0 0 BENJAMIN BREADMORE BOARD MEMBER 1.0 0.0 X 0 0 0 DAVID C KRIS BRIDGES BOARD MEMBER 1.0 0.0 X 0 0 0 SHIRLEY ELLIS BOARD MEMBER 1.0 0.0 X 0 0 0 RON HAMPTON BOARD MEMBER 1.0 0.0 X 0 0 0 STEVE MCDANIEL BOARD MEMBER 1.0 0.0 X 0 0 0 RANDY METZ BOARD MEMBER 1.0 0.0 X 0 0 0 MICHAEL SAVAGE BOARD MEMBER 1.0 0.0 X 0 0 0 ANGIE WIESE BOARD MEMBER 1.0 0.0 X 0 0 0 5859248 0 1566735 120 false true false YARDSTICK TESTING AND TRAINING EXPE 10177 104 ST EDMONTON AB CA T5J 0Z9 CERT EXAM ADMIN 1306581 INFOBEANS SYSTEM INDIA PVT LT 7950 DUBLIN BLVD STE 209 DUBLIN CA 945682936 IT RELATED 1149845 ASCEND TECHNOLOGIES LLC 222 W ADAMS STREET FL 10 CHICAGO IL 606065303 IT Related 1146953 VIATECH PUBLISHING SOLUTIONS PO Box 9689 MANCHESTER NH 03108 Publishing Services 1063830 NFPA INTERNATIONAL PO Box 503433 ST LOUIS MO 63150 Publishing Services 1030837 99 0 CONFORMITY ASSESSMENT 900099 61086941 61086941 CERTIFICATION 900099 11055380 11055380 MEMBER SERVICES 900099 4424359 4424359 PUBLISHING 900099 3628977 3628977 GLOBAL SERVICES 900099 2805855 2805855 2058803 2058803 85060315 3103854 3103854 0 1258946 1258946 72693 72693 0 72693 72693 998620 190999 807621 807621 807621 0 0 0 0 0 0 28863762 23204259 5659503 3293703 2365800 COMMUNICATIONS 541800 199550 199550 MISCELLANEOUS 900099 300540 300540 500090 96463022 88654558 2565350 5243114 0 37535 0 0 7263974 0 34901657 2463258 6068875 3010225 0 1674653 174382 0 0 0 1116010 2503041 2623208 0 0 1390068 4181031 0 2286679 1877558 0 6467444 0 OUTSIDE SERVICES 4124247 TAXES/LICENSE/FEES 1515978 EQUIPMENT 910639 MEMBER REGISTRATION 406801 28222 85025485 16752162 23744338 0 0 0 0 4918567 7829820 8979149 0 0 0 0 0 1580637 1690892 1879206 3078651 62681159 45353986 16564892 17327173 53096432 52131041 0 0 0 0 23874271 22732125 45629905 60072467 173275221 188606507 9470345 15217954 0 0 8908626 10325826 0 0 0 0 0 0 0 0 0 0 35493189 36815819 53872160 62359599 X 119403061 126246908 0 0 119403061 126246908 173275221 188606507 X 11437537 -6863222 2269532 X false true X true false true true false 996119 996119 16130396 8263833 7866563 404217 404217 39020616 31986519 7034097 6129811 5103634 1026177 17327173 INVESTMENT IN SUBSIDIARIES 32559323 TERM NOTE RECEIVABLE 19493670 DUE FROM AFFILIATES 5610494 ROU ASSETS 2051777 OTHER RECEIVABLE 292280 SECURITY DEPOSIT 64923 60072467 0 TERM NOTE PAYABLE 23190000 SHORT TERM DEBT 4000000 ACCRUED EMPLOYEE BENEFITS 3596609 DEPOSITS 2620500 DUE TO AFFILIATES 2265418 LEASE LIABILITY 1143292 36815819 X SCHEDULE D, PART X, LINE 2 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. NO INTEREST OR PENALTIES WERE INCLUDED IN THE CONSOLIDATED STATEMENTS OF ACTIVITIES AND CHANGES IN NET ASSETS FOR THE YEARS ENDED DECEMBER 31, 2022, OR 2021. TAX YEARS GOING BACK TO 2019 REMAIN OPEN TO EXAMINATION. SHOULD THE COUNCIL NEED TO ACCRUE INTEREST OR PENALTIES ON UNCERTAIN TAX POSITIONS, IT WOULD RECOGNIZE THE INTEREST AS INTEREST EXPENSE AND THE PENALTIES AS OTHER EXPENSES. North America 0 25 Program Services SEE PART V 1533909 South Asia 0 18 Program Services SEE PART V 704195 Europe (Including Iceland and Greenland) 0 29 Program Services SEE PART V 488404 Middle East and North Africa 0 17 Program Services SEE PART V 323052 East Asia and the Pacific 1 16 Program Services SEE PART V 182733 1 105 1 105 3232293 3232293 false false true false false false SCHEDULE F, PART I, LINE 2: INTERNATIONAL CODE COUNCIL, INC. DOES NOT PROVIDE GRANTS OR ASSISTANCE TO PERSONS OR ENTITIES OUTSIDE OF THE UNITED STATES. SCHEDULE F, PART I, LINE 3, COLUMN (E) NORTH AMERICA: CONSULTING/TRAINING WITH REGARD TO ICC'S BUILDING CODES MIDDLE EAST & NORTH AFRICA: CONSULTING/TRAINING WITH REGARD TO ICC'S BUILDING CODES; PERSONNEL CERTIFICATION EAST ASIA & THE PACIFIC: CONSULTING/TRAINING WITH REGARD TO ICC'S BUILDING CODES. SOUTH ASIA: CONSULTING/TRAINING WITH REGARD TO ICC'S BUILDING CODES. EUROPE: CONSULTING/TRAINING WITH REGARD TO ICC'S BUILDING CODES true Financial Aid 13 37535 Schedule I, Part I, Line 2 THE GRANTS ARE NON-CASH CONFERENCE FEE REDUCTIONS FOR ATTENDEES THAT QUALIFY. AS THE GRANT IS A NON-CASH REDUCTION IN FEE, NO MONITORING OF THE USE OF FUNDS IS NECESSARY. X X X X true true X X X X X X false true false DOMINIC SIMS CHIEF EXECUTIVE OFFICER 812435 0 0 0 11935 0 651188 0 22634 0 1498192 0 0 0 JOHN BELCIK COO/CHIEF FINANCIAL OFFICER 450692 0 161500 0 11807 0 378405 0 30809 0 1033213 0 0 0 SHAHIN MOINIAN PRESIDENT - ES 431939 0 212500 0 11432 0 60052 0 18237 0 734160 0 0 0 MARK JOHNSON EXECUTIVE VP & DIR OF BUS DEV. 447336 0 118750 0 11935 0 54889 0 22998 0 655908 0 0 0 JOAN O'NEIL CHIEF KNOWLEDGE OFFICER 435509 0 89000 0 11432 0 15904 0 19715 0 571560 0 0 0 DAVID TOMPOS PRESIDENT - NTA 304090 0 67000 0 0 0 35158 0 17869 0 424117 0 0 0 MICHAEL PFEIFFER SR VICE PRESIDENT - TS 328728 0 69000 0 13887 0 40526 0 18248 0 470389 0 0 0 MALGORZATA S FURMAN VICE PRESIDENT, FINANCE 259971 0 92500 0 3920 0 38208 0 26457 0 421056 0 0 0 WHITNEY DOLL EVP OF COMMS & STRATEGY 243666 0 64500 0 3676 0 13266 0 25596 0 350704 0 0 0 JUDITH A ZAKRESKI VP OF GLOBAL SERVICES 273766 0 28700 0 4756 0 12390 0 3660 0 323272 0 0 0 MELIKE ONCU GENERAL COUNSEL 235769 0 48000 0 4156 0 29519 0 2791 0 320235 0 0 0 MATTHEW WINN SR VP - TRAINING 213589 0 75000 0 0 0 0 0 23077 0 311666 0 0 0 GABRIEL MASER Sr Vice President - GR 257029 0 29000 0 3876 0 5139 0 0 0 295044 0 0 0 SCHEDULE J, PART I, LINE 1A: 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. 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. PURSUANT TO A WRITTEN POLICY, THE ICC BOARD AUTHORIZED SOCIAL CLUB DUES FOR THE CHIEF EXECUTIVE OFFICER. SCHEDULE J, PART I, LINE 4B: MARK JOHNSON IS INCLUDED IN A DEFERRED COMPENSATION PLAN ORIGINATING IN 2003. THERE HAVE BEEN NO EMPLOYEE CONTRIBUTIONS TO THIS PLAN SINCE THE ORIGINATING CONTRIBUTION IN 2003. ICC BOARD APPROVED IMPLEMENTATION OF A 457(F) PLAN FOR ITS MANAGEMENT TEAM DURING 2020. PARTICIPATION BEGAN IN 2022. PARTICIPANTS IN ICC'S 457(F) PLAN RECEIVED THE FOLLOWING DURING 2022 FROM THE ORGANIZATION: DOMINIC SIMS: $615,438 JOHN BELCIK: $342,655 SHAHIN MOINIAN: $ 35,628 MARK JOHNSON: $ 19,277 MICHAEL PFEIFFER: $ 6,424 MALGORZATA S. FURMAN $ 2,756 ICC CODIFICATION INC See Part V Membership Interest X 8979149 18470952 false true true 18470952 Int'l Accreditation Service Inc Common Board Member 1039705 See Schedule R false ICC CODIFICATION INC Common Board Member 845966 See Schedule R false DAVID TOMPOS KEY EMPLOYEE 217000 See Part V false SCHEDULE L, PART II, LOANS TO AND/OR FROM INTERESTED PERSONS: 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, PART IV, BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS: (A) NAME OF PERSON: INTERNATIONAL ACCREDITATION SERVICE, INC. (B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: COMMON DIRECTORS, OFFICERS AND KEY EMPLOYEES. (C) AMOUNT OF TRANSACTION: $1,039,705 (D) DESCRIPTION OF TRANSACTION: IAS IS CONTROLLED BY THE INTERNATIONAL CODE COUNCIL, INC. (ICC) VIA COMMON GOVERNANCE AND MANAGEMENT. SEE SCHEDULE R FOR TRANSACTIONS BETWEEN IAS AND ICC. (E) SHARING OF ORGANIZATION REVENUES?: NO SCHEDULE L, PART IV, BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS: (A) NAME OF PERSON: ICC CODIFICATION, INC. (B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: COMMON DIRECTORS, OFFICERS AND KEY EMPLOYEES. (C) AMOUNT OF TRANSACTION: $845,966 (D) DESCRIPTION OF TRANSACTION: ICC GENERAL CODE, INC. IS CONTROLLED BY THE INTERNATIONAL CODE COUNCIL, INC. (ICC) VIA COMMON GOVERNANCE AND MANAGEMENT. SEE SCHEDULE R FOR TRANSACTIONS BETWEEN ICC GENERAL CODE, INC. AND ICC. (E) SHARING OF ORGANIZATION REVENUES?: NO SCHEDULE L, PART IV, BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS: (A) NAME OF PERSON: DAVID TOMPOS (B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: KEY EMPLOYEE (C) AMOUNT OF TRANSACTION: $217,000 (D) DESCRIPTION OF TRANSACTION: DAVID TOMPOS, A KEY EMPLOYEE, OWNS TOMPOS LEASING, LLC, WHO LEASES LAND AND BUILDINGS TO ICC NTA, A DISREGARDED ENTITY OF ICC. (E) SHARING OF ORGANIZATION REVENUES?: NO FORM 990, PART III, LINE 1: OUR MISSION IS TO PROTECT PUBLIC SAFETY THROUGH THE CONTINUOUS DEVELOPMENT OF MODERN BUILDING CODES AND STANDARDS WHICH PROVIDES THE BASELINE FOR BUILDING SAFETY GLOBALLY AND CREATES 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. FORM 990, PART III, LINE 4A: 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 2022, WE EXPANDED OUR TESTING AND INSPECTION CAPABILITIES BY OPENING A STATE-OF-THE-ART PLUMBING PRODUCT TESTING LAB. OUR SERVICES ALSO EXPANDED GLOBALLY TO INCLUDE AN OFFICE IN AUSTRALIA. FORM 990, PART III, LINE 4B: PUBLISHING AND CONTENT SERVICES: AS INDUSTRY EXPERTS, THE INTERNATIONAL CODE COUNCIL PROVIDES PUBLICATIONS, SOFTWARE, AND TECHNOLOGY FOR THE BUILDING SAFETY INDUSTRY. IN 2022, WE ENHANCED OUR DIGITAL SOLUTIONS AND CREATED ADDITIONAL RESOURCES FOR BUILDING SAFETY PROFESSIONALS TO REFERENCE WHEN IMPLEMENTING 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. FORM 990, PART III, LINE 4C: 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 (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 2022, ICC EXPANDED OUR TRAINING AND PROFESSIONAL DEVELOPMENT OFFERINGS INCLUDING ADDITIONAL TRAINING RESOURCES FOR PLUMBING AND PIPING PROFESSIONALS AND OFFERING AN ONLINE TRAINING SUBSCRIPTION PLAN. FORM 990, PART III, LINE 4D: CODE CONSULTING & PROCESS AUTOMATION: CONSULTING SERVICES INCLUDE HELPING NATIONS AND MUNICIPALITIES WITH IMPLEMENTATION OF BUILDING SAFETY REGULATORY SYSTEMS AND DEVELOPING BUILDING CODES. THE INTERNATIONAL CODE COUNCIL SERVES AS A TECHNICAL RESOURCE ON STRUCTURAL CODES AND STANDARDS FOR CODE DEVELOPMENT AND ENFORCEMENT AGENCIES AND PERSONNEL; DESIGN PROFESSIONALS; ACADEMICS; AND MATERIAL INDUSTRIES. FORM 990, PART VI, SECTION A, LINE 1: 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, SECTION A, LINE 6: ICC HAS SEVERAL CATEGORIES OF MEMBERSHIP. ONLY GOVERNMENTAL MEMBERS (REPRESENTING THEIR JURISDICTIONS AS 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, SECTION A, LINE 7A: ONLY GOVERNMENTAL MEMBERS (REPRESENTING THEIR JURISDICTIONS AS 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, SECTION A, LINE 7B: 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, SECTION B, LINE 10B: 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, SECTION B, LINE 11B: 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, SECTION B, LINE 12C: 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, SECTION B, LINE 15: 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. 2022 SALARIES OF ICC'S CEO, SALARIED OFFICERS AND KEY EMPLOYEES WERE DETERMINED PURSUANT TO THIS COMPENSATION POLICY. FORM 990, PART VI, SECTION C, LINE 19: 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 XI, LINE 9: OTHER CHANGES IN NET ASSETS: ACQUISITION OF ENTITY: $2,269,532. 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