2024-11-07T10:57:41-06:00 2023-12-31 BDO USA 330 N Wabash Suite 3200 CHICAGO IL 60611 990 2023-01-01 043649274 INTERNATIONAL ACCREDITATION SERVICE INC % JOHN BELCIK CFO/COO INTE 8884227233 4051 W FLOSSMOOR RD COUNTRY CLUB HILLS IL 60478 JOHN BELCIK COO/CFO 8884227233 2024-11-05 true true Jacob Cook P01240455 3128569100 2024-11-05 2023 2024-10-15 13:58:12Z RAJ N NATHAN 3060 SATURN ST STE 100 BREA CA 928211732 17128298 false X WWW.IASONLINE.ORG X 2002 CA SEE SCHEDULE O 7 7 0 77 0 0 0 0 13366413 15617784 1114246 1510514 0 0 14480659 17128298 0 0 0 0 2344870 2510465 0 0 0 6723735 8162729 9068605 10673194 5412054 6455104 32207045 39303946 3154346 2865837 29052699 36438109 X SEE SCHEDULE O false false 9247801 0 15617784 See Schedule O 9247801 false false false false false false false false false true false false false true true false true false true true false false false false false false false false true false false false false false false false true false false false false false true false false true 56 0 true 0 false false false false false false false false X 7 7 false false false false true true true true false 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 CEO 3.0 37.0 X 0 1196648 148007 JOHN BELCIK COO/CFO 3.0 37.0 X 0 690933 279944 RAJ N NATHAN PRESIDENT, IAS 40.0 0.0 X 404566 0 93503 MELIKE ONCU GENERAL COUNSEL (THRU 10/23) 1.5 28.5 X 0 224719 32730 GEORGE ANASTASOPOULOS VP, GLOBAL DEVLOP. & COMP. 40.0 0.0 X 164587 0 38207 MOHAN SABARATNAM VP, GLOBAL DEV & QUALITY 40.0 0.0 X 166578 0 35216 GREGORY G WEST DIR. CUSTOMER SUCC.GROUP 40.0 0.0 X 139003 0 42283 SANDRA MCCRACKEN DIR. CONSTR & INDUSTR REL. 40.0 0.0 X 143717 0 19327 SAM PALMER CHAIR 1.0 0.0 X X 0 0 0 MO BAYAT DIRECTOR 1.0 0.0 X 0 0 0 JEFF GUST DIRECTOR 1.0 0.0 X 0 0 0 UDO LAMPE DIRECTOR 1.0 0.0 X 0 0 0 JIM BROWN DIRECTOR (THRU 12/23) 1.0 0.0 X 0 0 0 BORJEN YEH DIRECTOR 1.0 0.0 X 0 0 0 SERGIO ASCUNCE DIRECTOR (THRU 12/23) 1.0 0.0 X 0 0 0 1018451 2112300 689217 5 false true false CHIN KEUNG CHEUNG 33 ON KUI STREE FANLING 0 HK CONTRACT ASSESSOR 288699 APPLIED TESTING GEOSCIENCES 401 E FOURTH STREET BRIDGEPORT PA 19405 Contract Assessor 208683 PRAFULLA GOPAL YELVE I 336 RAJ LEGACY 2 LBS MARG OPP SUR NAGAR VIKHORLI WEST MUMBAI MAHARASHTRA IN 400083 Contract Assessor 185825 DIMITRIOS N CHOULIARAS ALEX ZARRA 83 STR GR GR47132 Contract Assessor 164280 IGOR ERENBURG 232 BROOKSHIRE PLACE BREA CA 92821 Contract Assessor 162834 18 0 ACCREDITATION REPORTS 900099 15617784 15617784 15617784 1510514 1510514 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 17128298 15617784 1510514 0 0 0 0 498069 292928 205141 0 1679641 987843 691798 20321 11951 8370 184435 108471 75964 127999 75280 52719 0 0 0 0 0 0 8347 8347 180559 180559 110975 100931 10044 5944 3657 2287 0 0 528545 528545 0 1652 1652 0 0 31017 20070 10947 0 COST OF SERVICES 5820294 5820294 SUPPORTING SERVICES 1038334 671863 366471 OUTSIDE SERVICES 309423 309423 DUES & SUBSCRIPTIONS 127679 127679 -40 -40 10673194 9247801 1425393 0 3589783 1271300 17440 11680042 0 0 1838534 1840502 0 0 0 0 0 0 0 0 72192 0 270499 124070 101641 146429 26346299 24053206 0 0 0 0 0 0 241156 312467 32207045 39303946 285086 488901 0 0 2805804 2296922 0 0 0 0 0 0 0 0 0 0 63456 80014 3154346 2865837 X 29052699 36438109 0 0 29052699 36438109 32207045 39303946 6455104 930306 X false true X true false 0 270499 124070 146429 146429 0 DUE TO INTERNATIONAL CODE COUNCIL 80014 80014 X SCHEDULE D, PART X, LINE 2: THE COUNCIL FOLLOWS THE PROVISIONS OF ACCOUNTING STANDARDS CODIFICATION ("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, 2023, OR 2022. TAX YEARS GOING BACK TO 2020 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. Europe (Including Iceland and Greenland) 0 23 Program Services ACCREDITATION SERVICES 677842 East Asia and the Pacific 0 26 Program Services ACCREDITATION SERVICES 632286 Middle East and North Africa 0 34 Program Services ACCREDITATION SERVICES 579544 South Asia 0 24 Program Services ACCREDITATION SERVICES 526090 North America 0 23 Program Services ACCREDITATION SERVICES 367161 South America 0 9 Program Services ACCREDITATION SERVICES 151582 Sub-Saharan Africa 0 3 Program Services ACCREDITATION SERVICES 8306 Central America and the Caribbean 0 1 Program Services ACCREDITATION SERVICES 4953 0 143 0 143 2947764 2947764 false false false false false false X X true true X false true false false false false false false false DOMINIC SIMS CEO 0 838878 0 337459 0 20311 0 81555 0 66452 0 1344655 0 0 JOHN BELCIK COO/CFO 0 475114 0 200000 0 15819 0 226250 0 53694 0 970877 0 0 RAJ N NATHAN PRESIDENT, IAS 326929 0 68500 0 9137 0 58050 0 35453 0 498069 0 0 0 MELIKE ONCU GENERAL COUNSEL (THRU 10/23) 0 221238 0 0 0 3481 0 32730 0 0 0 257449 0 0 GEORGE ANASTASOPOULOS VP, GLOBAL DEVLOP. & COMP. 153934 0 7000 0 3653 0 8441 0 29766 0 202794 0 0 0 MOHAN SABARATNAM VP, GLOBAL DEV & QUALITY 155104 0 7000 0 4474 0 8441 0 26775 0 201794 0 0 0 SANDRA MCCRACKEN DIR. CONSTR & INDUSTR REL. 137903 0 2000 0 3814 0 7175 0 12152 0 163044 0 0 0 GREGORY G WEST DIR. CUSTOMER SUCC.GROUP 130123 0 5000 0 3880 0 7325 0 34958 0 181286 0 0 0 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 INTERNATIONAL CODE COUNCIL SEE PART V 1038334 SEE PART V false SCHEDULE L, PART IV, LINE 1 COLUMN (B): COMMON DIRECTORS, OFFICERS AND KEY EMPLOYEES. COLUMN (D): IAS IS CONTROLLED BY THE INTERNATIONAL CODE COUNCIL, INC. (ICC). ICC IS THE SOLE MEMBER OF IAS. THE AMOUNT NOTED IN COLUMN (C) IS RELATED TO THE PROFESSIONAL SERVICE AGREEMENT BETWEEN THE TWO ORGANIZATIONS. SEE SCHEDULE R FOR OTHER TRANSACTIONS BETWEEN IAS AND ICC. FORM 990, PART I, LINE 1: INTERNATIONAL ACCREDITATION SERVICE, INC. (IAS) ACCREDITS TESTING AND CALIBRATION LABORATORIES, INSPECTION AGENCIES, BUILDING DEPARTMENTS, FABRICATOR INSPECTION PROGRAMS, AND SPECIAL INSPECTION AGENCIES. IAS IS A NONPROFIT PUBLIC BENEFIT CORPORATION THAT IS RECOGNIZED AS ONE OF THE LEADING ACCREDITATION BODIES IN THE UNITED STATES AND IS A SIGNATORY TO SEVERAL INTERNATIONAL MUTUAL RECOGNITION ARRANGEMENTS (MRA'S). FORM 990, PART III, LINE 1: DESCRIPTION OF ORGANIZATION MISSION: TO ASSIST REGULATORS IN PROVIDING FOR THE PUBLIC WELFARE AND SAFETY, THE FUNDAMENTAL GOALS OF IAS ARE TO: -IMPROVE THE QUALITY OF INSPECTION BODIES AND THE SERVICES THEY PROVIDE. -IMPROVE THE QUALITY OF TESTING AND CALIBRATION LABORATORIES. -PROMOTE THE USE OF ACCREDITED FABRICATOR INSPECTION PROGRAMS BY REGULATORS AND THE PRIVATE SECTOR. -FACILITATE DOMESTIC AND INTERNATIONAL TRADE BY ACCREDITING COMPETENT CONFORMITY ASSESSMENT ORGANIZATIONS. FORM 990, PART III, LINE 4A: STATEMENT OF PROGRAM SERVICE ACCOMPLISHMENTS: IAS PROVIDES A WIDE RANGE OF ACCREDITATION PROGRAM SERVICES, INCLUDING ACCREDITATION OF CONFORMITY ASSESSMENT BODIES, SUCH AS: -TESTING AND CALIBRATION LABORATORIES -INSPECTION AGENCIES -FABRICATIOR INSPECTION OF STRUCTURAL STEEL AND CONCRETE FABRICATORS -BUILDING AND FIRE PREVENTION DEPARTMENTS -SPECIAL INSPECTION AGENCIES -PRODUCT AND PERSONNEL CERTIFICATION BODIES -TRAINING AGENCIES -METAL BUILDING MANUFACTURERS INSPECTION -FIELD EVALUATION BODIES -MANAGEMENT SYSTEM CERTIFICATION BODIES -MEDICAL LABORATORIES -FOOD SAFETY MANAGEMENT SYSTEMS -REFERENCE MATERIAL PRODUCER -PROFICIENCY TESTING PROVIDER -VALIDATION AND VERIFICATION BODIES IAS ACCREDITS CONFORMITY ASSESSMENT BODIES IRRESPECTIVE OF THE ECONOMIC SECTOR THEY REPRESENT OR THE SCOPE OF SERVICES INVOLVED. ADVANTAGES OF IAS ACCREDITATION: COMPLETE CONFIDENCE: IAS ACCREDITATION TO INTERNATIONALLY ACCEPTED STANDARDS PROVIDES COMPLETE CONFIDENCE IN THE QUALITY OF SERVICES PROVIDED TO CONFORMITY ASSESSMENT BODIES. TRANSPARENCY: IAS ACCREDITATION IS INDEPENDENT AND OBJECTIVE, AND IS BASED ON A COMPLETELY TRANSPARENT ACCREDITATION PROCESS, THEREBY INSTILLING CONFIDENCE IN THE ACCREDITATION RESULTS. COMPETENCE: IAS ACCREDITATION PROVIDES EVIDENCE THAT CONFORMITY ASSESSMENT BODIES RENDER COMPETENT AND CONSISTENT SERVICE IN LINE WITH INTERNATIONAL STANDARDS. OUTSTANDING QUALITY OF ASSESSMENTS: IAS PLACES CRITICAL IMPORTANCE ON THE TRAINING OF ITS ASSESSORS. THIS LEADS TO HIGH LEVELS OF ASSESSOR COMPETENCY AND ENHANCED TECHNICAL EXPERTISE. ENHANCED KNOWLEDGE BASE: WITH ITS EXCELLENT KNOWLEDGE BASE AND TEAM OF TECHNICAL EXPERTS, IAS HELPS TO IMPROVE THE QUALITY OF ACCREDITED CONFORMITY ASSESSMENT BODIES. FORM 990, PART VI, SECTION A, LINE 6: IAS HAS ONE MEMBER (THE "SOLE" MEMBER), INTERNATIONAL CODE COUNCIL (ICC). FORM 990, PART VI, SECTION A, LINE 7A: ICC, AS THE SOLE MEMBER, HAS THE RIGHT TO VOTE ON THE ELECTION OF DIRECTORS, AND TO REMOVE DIRECTORS WITH OR WITHOUT CAUSE. FORM 990, PART VI, SECTION A, LINE 7B: ICC, AS THE SOLE MEMBER, HAS THE RIGHT TO VOTE ON THE DISPOSITION OF ALL OR SUBSTANTIALLY ALL OF THE CORPORATION'S ASSETS, IN ANY MERGER AND ITS PRINCIPAL TERMS, AS WELL AS ANY AMENDMENT OF THOSE TERMS, AND ON ANY ELECTION TO DISSOLVE THE CORPORATION. FORM 990, PART VI, SECTION A, LINE 8B: THERE IS NO COMMITTEE WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B: THE IAS TAX RETURNS ARE PREPARED BY ICC'S FINANCIAL STAFF, TOGETHER WITH OUTSIDE ACCOUNTANTS, AND REVIEWED BY THE PRESIDENT. OTHER STAFF MEMBERS ARE ASKED TO REVIEW AND PROVIDE INPUT AS DEEMED NECESSARY. A COMPLETED COPY OF THE IAS FORM 990 IS PROVIDED TO THE IAS BOARD OF DIRECTORS PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C: FOR EACH INTEREST DISCLOSED TO THE CHAIRMAN OF THE BOARD OF DIRECTORS, THE CHAIRMAN WILL DETERMINE WHETHER TO: (A) TAKE NO ACTION; (B) ASSURE FULL DISCLOSURE TO THE BOARD OF DIRECTORS AND OTHER INDIVIDUALS COVERED BY THE POLICY; (C) ASK THE PERSON TO RECUSE FROM PARTICIPATION IN RELATED DISCUSSIONS OR DECISIONS WITHIN IAS; OR (D) ASK THE PERSON TO RESIGN FROM HIS OR HER POSITION AT IAS OR, IF THE PERSON REFUSES TO RESIGN, BECOME SUBJECT TO POSSIBLE REMOVAL IN ACCORDANCE WITH IAS REMOVAL PROCEDURES. IAS OFFICERS WILL MONITOR PROPOSED OR ONGOING TRANSACTIONS FOR CONFLICTS OF INTEREST AND DISCLOSE THEM TO THE CHAIRMAN OF THE BOARD OF DIRECTORS IN ORDER TO DEAL WITH POTENTIAL OR ACTUAL CONFLICTS, WHETHER DISCOVERED BEFORE OR AFTER THE TRANSACTION HAS OCCURRED. FORM 990, PART VI, SECTION B, LINES 15A & B: IAS HAS ADOPTED A COMPENSATION POLICY THAT PROVIDES THAT THE COMPENSATION OF THE IAS PRESIDENT, SALARIED OFFICERS AND KEY EMPLOYEES IS RECOMMENDED BY ICC'S CEO TO ITS EXECUTIVE COMMITTEE FOR APPROVAL, USING APPROPRIATE COMPARABILITY DATA, AND THE DECISION-MAKING PROCESS IS DOCUMENTED. FORM 990, PART VI, SECTION C, LINE 19: THE CONFLICT OF INTEREST POLICY IS MADE AVAILABLE ON THE ORGANIZATION'S WEBSITE. THE FINANCIAL STATEMENTS AND GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON REQUEST, AT THE DISCRETION OF THE OFFICERS. 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