This is the method I have used in the past:
Start with an IQ of 100 being equal to an ability score of 10. Then for each point higher than 10, add 5, then 6, then 7, etc. For each point lower, subtract 5, then 6, then 7, etc.
This seems to give more realistic numbers, creates a bell curve, and accounts for much higher and much lower IQs.
Ability Score: IQ Score
0: <=5
1: 6-19
2: 20-32
3: 33-44
4: 45-55
5: 56-65
6: 66-74
7: 75-82
8: 83-89
9: 90-95
10: 96-100
11: 101-105
12: 106-111
13: 112-118
14: 119-126
15: 127-134
16: 135-145
17: 146-156
18: >=157