Nonprofit · EIN 13-4164140
INTERNATIONAL FINANCIAL REPORTING STANDARDS FOUNDATION
Tax-exempt · SAN FRANCISCO, CA 94104
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $85,510,512 | $83,727,056 | $1,783,456 | $88,167,312 | $23,376,003 | $64,791,309 |
| December 31, 2024 | 990 | $82,213,323 | $84,423,785 | -$2,210,462 | $80,178,327 | $21,475,842 | $58,702,485 |
| December 31, 2023 | 990 | $76,406,723 | $77,131,080 | -$724,357 | $84,294,215 | $22,775,666 | $61,518,549 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $49,950,794
- of which government grants
- $12,627,672
- Program service revenue
- $3,861,313
- Investment income
- $1,330,684
- Royalties
- $26,956,665
- Other revenue
- $30,367,721
Expenses
- Grants and similar amounts paid
- $16,568,482
- Compensation of officers, directors and key employees
- $4,867,483
- Other salaries and wages
- $37,091,590
- Salaries, compensation and benefits (total)
- $51,151,370
- Professional fundraising fees
- $0
- Legal fees
- $956,025
- Accounting fees
- $628,061
- Occupancy
- $3,784,142
- Travel
- $1,384,356
- Depreciation
- $196,509
- Program services (functional)
- $64,401,466
- Management and general (functional)
- $18,391,743
- Fundraising (functional)
- $933,847
Balance sheet and other
- Total assets, start of year
- $80,178,327
- Total assets, end of year
- $88,167,312
- Total liabilities, end of year
- $23,376,003
- Net assets, end of year
- $64,791,309
- Land, buildings and equipment
- $1,199,310
- Publicly traded securities
- $15,217,399
- Gross receipts
- $85,510,512
- Employees
- 51
- Volunteers
- 149
- Year formed
- 2001
- State of legal domicile
- DE
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ANDREAS BARCKOW | IASB CHAIR Officer | 40 | $977,893 |
| EMMANUEL FABER | ISSB CHAIR Officer | 40 | $977,893 |
| LINDA-MEZON HUTTER | IASB VICE CHAIR Officer | 40 | $845,624 |
| SUE LLOYD | ISSB VICE CHAIR Officer | 40 | $845,624 |
| PATRINA BUCHANAN | IASB BOARD MEMBER Highest-paid employee | 40 | $773,412 |
| NICHOLAS ANDERSON | IASB BOARD MEMBER Highest-paid employee | 40 | $773,412 |
| ROBERT UHL | IASB BOARD MEMBER Highest-paid employee | 40 | $773,412 |
| RIKA SUZUKI | IASB BOARD MEMBER Highest-paid employee | 40 | $773,412 |
| TADEU CENDON FERREIRA | IASB BOARD MEMBER Highest-paid employee | 40 | $773,412 |
| JINGDONG HUA | ISSB VICE CHAIR Officer | 40 | $564,890 |
| MICHEL MADELAIN | MANAGING DIRECTOR Officer | 40 | $173,431 |
| ERRKI LIIKANEN | TRUSTEE CHAIR Trustee or director | 16 | $154,000 |
| KENNETH ROBINSON | TRUSTEE COMMITTEE CHAIR Trustee or director | 5 | $20,790 |
| ISABEL SAINT MALO | TRUSTEE COMMITTEE CHAIR Trustee or director | 5 | $20,790 |
| RICHARD SEXTON | TRUSTEE COMMITTEE CHAIR Trustee or director | 5 | $20,790 |
22 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KEIKO TASHIRO | TRUSTEE COMMITTEE CHAIR Trustee or director | 5 | $20,790 |
| MARIA THEOFILAKTIDIS | TRUSTEE VICE & COMMITTEE CHAIR Trustee or director | 5 | $20,790 |
| TERESA KO YUK YIN THRU 1224 | VICE CHAIR & COMMITTEE CHAIR Former | 5 | $20,790 |
| DR SURESH P KANA | TRUST COMMITTEE CHAIR (THRU 12/24) Former | 5 | $20,790 |
| MASAMICHI KONO | VICE CHAIR Trustee or director | 3 | $15,400 |
| ROBERT POZEN | TRUSTEE COMMITTEE CHAIR Trustee or director | 3 | $15,400 |
| BERTRAND BADRE | TRUSTEE Trustee or director | 3 | $15,400 |
| KOUSHIK CHATTERJEE | TRUSTEE Trustee or director | 3 | $15,400 |
| MORGAN DESPRES | TRUSTEE Trustee or director | 3 | $15,400 |
| LEE SUKJOON | TRUSTEE Trustee or director | 3 | $15,400 |
| STEVEN MAIJOOR | TRUSTEE Trustee or director | 3 | $15,400 |
| CHONG-TEE ONG | TRUSTEE Trustee or director | 3 | $15,400 |
| ERHARD SCHIPPOREIT | TRUSTEE Trustee or director | 3 | $15,400 |
| SARAH J AL SUHAIMI | TRUSTEE (THRU 12/24) Trustee or director | 3 | $15,400 |
| WENCAI ZHANG | TRUSTEE (THRU 12/24) Trustee or director | 3 | $15,400 |
| GIOVANNI SABATINI | TRUSTEE Trustee or director | 3 | $13,200 |
| SHEILA ALROWAILY | TRUSTEE (AS OF 01/25) Trustee or director | 3 | $0 |
| RUDOLF BLESS | TRUSTEE Trustee or director | 3 | $0 |
| JORGE FAMILIAR CALDERON | TRUSTEE Trustee or director | 3 | $0 |
| SHIXIN CHEN | TRUSTEE (AS OF 01/25) Trustee or director | 3 | $0 |
| ROWENA CHU | TRUSTEE (AS OF 01/25) Trustee or director | 3 | $0 |
| ASSIETOU SYLLA DIOUF | TRUSTEE (AS OF 01/25) Trustee or director | 3 | $0 |
990 for the year ended December 31, 2024: 38 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ANDREAS BARCKOW | IASB CHAIR Officer | 40 | $929,110 |
| SUE LLOYD | ISSB VICE CHAIR Officer | 40 | $926,257 |
| EMMANUEL FABER | ISSB CHAIR Officer | 40 | $924,643 |
| LINDA-MEZON HUTTER | IASB VICE CHAIR Officer | 40 | $810,368 |
| NICHOLAS ANDERSON | IASB BOARD MEMBER Highest-paid employee | 40 | $734,830 |
| TADEU CENDON FERREIRA | IASB BOARD MEMBER Highest-paid employee | 40 | $734,830 |
| PATRINA BUCHANAN | IASB BOARD MEMBER Highest-paid employee | 40 | $734,830 |
| RIKA SUZUKI | IASB BOARD MEMBER Highest-paid employee | 40 | $734,830 |
| ANN TARCA | IASB BOARD MEMBER Highest-paid employee | 40 | $734,830 |
| JINGDONG HUA | ISSB VICE CHAIR Officer | 40 | $586,273 |
| ERKKI LIIKANEN | TRUSTEE CHAIR Trustee or director | 16 | $250,830 |
| MICHEL MADELAIN - FMR COMM | CHAIR/MANAG DIR (AS OF 09/24) Trustee or director, Officer | 40 | $218,171 |
| LEE WHITE | MANAGING DIRECTOR (THRU 02/24) Officer | 40 | $147,638 |
| DR SURESH P KANA | TRUSTEE COMMITTEE CHAIR Trustee or director | 5 | $33,862 |
| ISABEL SAINT MALO | TRUSTEE COMMITTEE CHAIR Trustee or director | 5 | $33,862 |
| TERESA KO YUK YIN | TRUSTEE VICE & COMMITTEE CHAIR Trustee or director | 5 | $33,862 |
| KEIKO TASHIRO | TRUSTEE COMMITTEE CHAIR Trustee or director | 5 | $28,741 |
| KENNETH ROBINSON | TRUSTEE COMMITTEE CHAIR Trustee or director | 5 | $28,741 |
| MARIA THEOFILAKTIDIS | TRUSTEE VICE & COMMITTEE CHAIR Trustee or director | 5 | $28,741 |
| ERHARD SCHIPPOREIT | TRUSTEE Trustee or director | 3 | $25,083 |
| KOUSHIK CHATTERJEE | TRUSTEE Trustee or director | 3 | $25,083 |
| LEE SUKJOON | TRUSTEE Trustee or director | 3 | $25,083 |
| MASAMICHI KONO | TRUSTEE Trustee or director | 3 | $25,083 |
| ROBERT POZEN | TRUSTEE Trustee or director | 3 | $25,083 |
| SARAH J AL-SUHAIMI | TRUSTEE Trustee or director | 3 | $25,083 |
| STEVEN MAIJOOR | TRUSTEE Trustee or director | 3 | $25,083 |
| WENCAI ZHANG | TRUSTEE Trustee or director | 3 | $25,083 |
| DAME COLETTE BOWE | FMR TRUSTEE COMMITTEE CHAIR Former | 0 | $19,753 |
| LARRY LEVA | FMR TRUSTEE VICE & COMMITTEE CHAIR Former | 0 | $19,753 |
| LUCREZIA REICHLIN | FORMER TRUSTEE Former | 0 | $14,632 |
| ROSS MCINNES | FORMER TRUSTEE Former | 0 | $14,632 |
| VINOD RAI | FORMER TRUSTEE Former | 0 | $14,632 |
| RICHARD SEXTON | TRUSTEE COMMITTEE CHAIR Trustee or director | 5 | $14,109 |
| BERTRAND BADRE | TRUSTEE Trustee or director | 3 | $10,451 |
| CHONG-TEE ONG | TRUSTEE Trustee or director | 3 | $10,451 |
| MORGAN DESPRES | TRUSTEE Trustee or director | 3 | $10,451 |
| JORGE FAMILIAR CALDERSON | TRUSTEE Trustee or director | 3 | $0 |
| RUDOLF BLESS | TRUSTEE Trustee or director | 3 | $0 |
990 for the year ended December 31, 2023: 38 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| ANDREAS BARCKOW | IASB CHAIR Officer | 40 | $911,937 | $0 |
| EMMANUEL FABER | ISSB CHAIR Officer | 40 | $911,825 | $0 |
| SUSAN LLOYD | ISSB VICE CHAIR Officer | 40 | $788,590 | $0 |
| LINDA MEZON-HUTTER | IASB VICE CHAIR Officer | 40 | $788,590 | $0 |
| NICHOLAS ANDERSON | IASB BOARD MEMBER Highest-paid employee | 40 | $721,248 | $0 |
| TADEU CENDON FERREIRA | IASB BOARD MEMBER Highest-paid employee | 40 | $721,248 | $0 |
| PATRINA BUCHANAN | IASB BOARD MEMBER Highest-paid employee | 40 | $721,248 | $0 |
| RIKA SUZUKI | IASB BOARD MEMBER Highest-paid employee | 40 | $721,248 | $0 |
| ANN TARCA | IASB BOARD MEMBER Highest-paid employee | 40 | $721,248 | $0 |
| JINGDONG HUA | ISSB VICE CHAIR Officer | 40 | $581,762 | $0 |
| LEE WHITE | MANAGING DIRECTOR Officer | 40 | $516,329 | $391 |
| ERKKI LIIKANEN | TRUSTEE CHAIR Trustee or director | 16 | $248,000 | $0 |
| DAME COLLETTE BOWE | TRUSTEE COMMITTEE CHAIR Trustee or director | 5 | $33,480 | $0 |
| DR SURESH P KANA | TRUSTEE COMMITTEE CHAIR Trustee or director | 5 | $33,480 | $0 |
| TERESA KO YUK YIN | TRUSTEE VICE & COMMITTEE CHAIR Trustee or director | 5 | $33,480 | $0 |
| LARRY LEVA | TRUSTEE VICE & COMMITTEE CHAIR Trustee or director | 5 | $33,480 | $0 |
| MICHEL MADELAIN | TRUSTEE COMMITTEE CHAIR Trustee or director | 5 | $33,480 | $0 |
| MASAMICHI KONO | TRUSTEE Trustee or director | 3 | $24,800 | $0 |
| ROSS MCINNES | TRUSTEE Trustee or director | 3 | $24,800 | $0 |
| ROBERT POZEN | TRUSTEE Trustee or director | 3 | $24,800 | $0 |
| VINOD RAI | TRUSTEE Trustee or director | 3 | $24,800 | $0 |
| LUCREZIA REICHLIN | TRUSTEE Trustee or director | 3 | $24,800 | $0 |
| KENNETH ROBINSON | TRUSTEE Trustee or director | 3 | $24,800 | $0 |
| ERHARD SCHIPPOREIT | TRUSTEE Trustee or director | 3 | $24,800 | $0 |
| SARAH J AL-SUHAIMI | TRUSTEE Trustee or director | 3 | $24,800 | $0 |
| KEIKO TASHIRO | TRUSTEE Trustee or director | 3 | $24,800 | $0 |
| MARIA THEOFILAKTIDIS | TRUSTEE Trustee or director | 3 | $24,800 | $0 |
| ELSE BOS | FMR TRUSTEE COMMITTEE CHAIR Former | 0 | $19,530 | $0 |
| ALEXSANDRO BROEDEL | FORMER TRUSTEE Former | 0 | $14,467 | $0 |
| SU-KEUN KWAK | FORMER TRUSTEE Former | 0 | $14,467 | $0 |
| JOANNA PERRY | FORMER TRUSTEE Former | 0 | $14,467 | $0 |
| GUANGYAO ZHU | FORMER TRUSTEE Former | 0 | $14,467 | $0 |
| ISABEL SAINT MALO | TRUSTEE COMMITTEE CHAIR Trustee or director | 5 | $13,950 | $0 |
| KOUSHIK CHATTERJEE | TRUSTEE Trustee or director | 3 | $10,333 | $0 |
| STEVEN MAIJOOR | TRUSTEE Trustee or director | 3 | $10,333 | $0 |
| LEE SUKJOON | TRUSTEE Trustee or director | 3 | $10,333 | $0 |
| WENCAI ZHANG | TRUSTEE Trustee or director | 3 | $10,333 | $0 |
| JORGE FAMILIAR CALDERSON | TRUSTEE Trustee or director | 3 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 233 SANSOME ST 9TH FL 900, SAN FRANCISCO, CA 94104-2305
- In care of
- % RTING S
- Principal officer (990 for 2025)
- MICHEL MADELAIN, 233 SANSOME STREET 9TH FLOOR 900, SAN FRANCISCO, CA 94104
- Signed the 990
- MICHEL MADELAIN, MANAGING DIRECTOR
- Phone
- (415) 830-9220
- Website
- WWW.IFRS.ORG
- Return prepared by
- GRANT THORNTON ADVISORS LLC
California records
California keeps its own records of charities and corporations. Search them by EIN 13-4164140 or by the name INTERNATIONAL FINANCIAL REPORTING STANDARDS FOUNDATION.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
SEE SCHEDULE O
Program accomplishments
- SEE SCHEDULE OExpenses $63,112,324 · grants $16,568,482 · revenue $26,956,665
- SEE SCHEDULE OExpenses $1,289,142 · revenue $8,179,872
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 13-4164140
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2001
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Community improvement and capacity building (S034)
- Assets (IRS master file)
- $88,167,312
- Income (IRS master file)
- $85,510,512
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $85,510,512 | $83,727,056 | $88,167,312 | XML |
| 990 | December 2024 | $82,213,323 | $84,423,785 | $80,178,327 | XML |
| 990 | December 2023 | $76,406,723 | $77,131,080 | $84,294,215 | XML |
| 990 | December 2022 | $69,678,668 | $59,071,981 | $83,507,013 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 13-4164140).
Questions about INTERNATIONAL FINANCIAL REPORTING STANDARDS FOUNDATION
- What is the EIN of INTERNATIONAL FINANCIAL REPORTING STANDARDS FOUNDATION?
- The employer identification number (EIN) of INTERNATIONAL FINANCIAL REPORTING STANDARDS FOUNDATION is 13-4164140.
- Is INTERNATIONAL FINANCIAL REPORTING STANDARDS FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2001.
- Are donations to INTERNATIONAL FINANCIAL REPORTING STANDARDS FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does INTERNATIONAL FINANCIAL REPORTING STANDARDS FOUNDATION file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of INTERNATIONAL FINANCIAL REPORTING STANDARDS FOUNDATION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did INTERNATIONAL FINANCIAL REPORTING STANDARDS FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of INTERNATIONAL FINANCIAL REPORTING STANDARDS FOUNDATION?
- The 990 for the year ended December 31, 2025 names MICHEL MADELAIN.
- Who are the officers and directors of INTERNATIONAL FINANCIAL REPORTING STANDARDS FOUNDATION?
- The 990 for the year ended December 31, 2025 lists 37 people; 31 received compensation from the organization, the highest $977,893 (ANDREAS BARCKOW, IASB CHAIR).
- How much revenue does INTERNATIONAL FINANCIAL REPORTING STANDARDS FOUNDATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $85,510,512, expenses of $83,727,056 and total assets of $88,167,312 at year end.
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