Civic Intelligence

Sustainable Apparel Coalition Inc

990 • Fiscal year 2020 • EIN 45-4073624

Jan 01, 2020 to Dec 31, 2020 • Filed on Nov 15, 2021

1714 Franklin Street 100-272Oakland, CA 94612-3409

(510) 333-2902

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

85th percentile

0.56x

Higher debt load relative to assets than 85% of similar nonprofits.

2020 filings • 501(c)6 • $5M-$10M nonprofits • Source year 2020

Liabilities / Revenue

72nd percentile

0.63x

Higher debt load relative to revenue than 72% of similar nonprofits.

2020 filings • 501(c)6 • $5M-$10M nonprofits • Source year 2020

Net Margin

72nd percentile

14%

Higher net margin than 72% of similar nonprofits.

2020 filings • 501(c)6 • $5M-$10M nonprofits • Source year 2020

Top Officer Pay

69th percentile

$356,758

Higher top officer pay than 69% of similar nonprofits.

Top officer pay equals 4.4% of source-year revenue.

2020 filings • 501(c)6 • $5M-$10M nonprofits • Source year 2020

Asset Growth

86th percentile

22%

Faster asset growth than 86% of similar nonprofits.

2020 filings • 501(c)6 • $5M-$10M nonprofits • Annualized from 2019 to 2020

Revenue Growth

33rd percentile

-17%

Faster revenue growth than 33% of similar nonprofits.

2020 filings • 501(c)6 • $5M-$10M nonprofits • Annualized from 2019 to 2020

Assets

Up

$9,196,283

Up $1,681,505 (+22%) from 2019

Net Assets

Up

$4,062,142

Up $1,164,593 (+40%) from 2019

Liabilities

Up

$5,134,141

Up $516,912 (+11%) from 2019

Revenue

Down

$8,093,410

Down $1,620,716 (-17%) from 2019

Expenses

Up

$6,995,358

Up $220,140 (+3.2%) from 2019

Net Income

Down

$1,098,052

Down $1,840,856 (-63%) from 2019

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$40M$30M$20M$10M$0-$10MAssets 2012: $1,886,636Liabilities 2012: $74,700Net Assets 2012: $1,811,9362012Assets 2013: $543,662Liabilities 2013: $889,584Net Assets 2013: -$345,9222013Assets 2014: $968,836Liabilities 2014: $1,680,714Net Assets 2014: -$711,8782014Assets 2015: $2,006,601Liabilities 2015: $2,643,373Net Assets 2015: -$636,7722015Assets 2016: $2,112,941Liabilities 2016: $2,684,353Net Assets 2016: -$571,4122016Assets 2017: $2,906,418Liabilities 2017: $3,335,432Net Assets 2017: -$429,0142017Assets 2018: $3,710,829Liabilities 2018: $3,752,188Net Assets 2018: -$41,3592018Assets 2019: $7,514,778Liabilities 2019: $4,617,229Net Assets 2019: $2,897,5492019Assets 2020: $9,196,283Liabilities 2020: $5,134,141Net Assets 2020: $4,062,1422020Assets 2021: $12,069,125Liabilities 2021: $6,653,013Net Assets 2021: $5,416,1122021Assets 2022: $33,848,362Liabilities 2022: $9,318,224Net Assets 2022: $24,530,1382022Assets 2023: $30,656,456Liabilities 2023: $8,353,019Net Assets 2023: $22,303,4372023Assets 2024: $27,938,589Liabilities 2024: $8,707,079Net Assets 2024: $19,231,5102024

Highlighted filing

2020

Assets$9,196,283
Liabilities$5,134,141
Net Assets$4,062,142

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$40M$30M$20M$10M$0-$10MRevenue 2012: $3,655,077Expenses 2012: $1,843,141Net Income 2012: $1,811,9362012Revenue 2013: $1,619,522Expenses 2013: $2,435,551Net Income 2013: -$816,0292013Revenue 2014: $2,968,831Expenses 2014: $3,334,787Net Income 2014: -$365,9562014Revenue 2015: $3,852,038Expenses 2015: $3,776,932Net Income 2015: $75,1062015Revenue 2016: $4,867,458Expenses 2016: $4,802,098Net Income 2016: $65,3602016Revenue 2017: $5,343,481Expenses 2017: $5,201,083Net Income 2017: $142,3982017Revenue 2018: $7,367,961Expenses 2018: $6,980,306Net Income 2018: $387,6552018Revenue 2019: $9,714,126Expenses 2019: $6,775,218Net Income 2019: $2,938,9082019Revenue 2020: $8,093,410Expenses 2020: $6,995,358Net Income 2020: $1,098,0522020Revenue 2021: $10,210,019Expenses 2021: $8,758,110Net Income 2021: $1,451,9092021Revenue 2022: $32,321,984Expenses 2022: $13,296,219Net Income 2022: $19,025,7652022Revenue 2023: $17,732,585Expenses 2023: $19,959,286Net Income 2023: -$2,226,7012023Revenue 2024: $15,254,324Expenses 2024: $18,326,251Net Income 2024: -$3,071,9272024

Highlighted filing

2020

Revenue$8,093,410
Expenses$6,995,358
Net Income$1,098,052
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 15, 2021
Return Version
2020v4.1
Gross Receipts
$8,093,410
Mission and Program Overview

Mission

The sac's mission is to build an apparel and footwear industry that produces no unnecessary environmental harm and has a positive impact on the people and communities associated with its activities.

The sustainable apparel coalition is a trade organization comprised of brands, retailers, manufacturers, government and non-governmental organizations and academic experts that are working to reduce the environmental and social impacts of apparel and footwear products around the world. The focus of the sustainable apparel coalition is the higg index, a suite of assessment tools that standardizes the measurement of the environmental and social impacts of apparel and footwear products across the product lifecycle and throughout the value chain.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$2,660,482$4,565,738▲ $1,905,256
Accounts Receivable$3,569,885$3,328,651▼ $241,234
Investments Other Securities$1,059,478$1,059,478→ $0
Prepaid Expenses and Deferred Charges$88,120$85,170▼ $2,950
Land, Buildings, and Equipment, Net$30,296$28,371▼ $1,925
Intangible Assets$13,256$16,998▲ $3,742
Total Assets$7,514,778$9,196,283▲ $1,681,505
Other Assets Total$93,261$111,877▲ $18,616
Liabilities
Deferred Revenue$3,136,599$3,597,669▲ $461,070
Accounts Payable and Accrued Expenses$1,480,630$1,536,472▲ $55,842
Total Liabilities$4,617,229$5,134,141▲ $516,912
Net Assets / Fund Balance
Net Assets With Donor Restrictions$2,897,549$4,062,142▲ $1,164,593
Total Net Assets Fund Balance$2,897,549$4,062,142▲ $1,164,593
Total Liabilities and Net Assets / Fund Balance$7,514,778$9,196,283▲ $1,681,505

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$28,371$101,577$129,948
Closely Held Equity Interests$1,059,478--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Amina RazviExecutive DirectorFT$293,157$63,601$356,758
Julie BrownDirector, Higg Index - ProductFT$153,291$32,745$186,036
Janet MensinkExecutive Director, SlcpFT$115,271$11,306$126,577
Emilyn WerbachCOOFT$117,901$2,268$120,169
Dave CouchDirector, Finance (to 3/20)FT$80,442$3,274$83,716

Board Members and Trustees

NameTitle
Sean CadyChair
Delman LeeVice Chair
Abhishek BansalDirector
Jonas Eder-hansenDirector
Ken LansheDirector
Linda GreerDirector
Pascal BrunDirector
Elizabeth CookSecretary
Mukul AgrawalTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
SumerraVerification Oversight Organization18101 SW BOONES FERRY RD STE 100, Portland, OR 97224, Uk$426,954
Safeguardworld International LtdContract ServicesQUANTIS SARL REITERGASSE 11, Zurich, Sz$420,730
Quantis Sarl - EurProduct Environmental Footprint CategoryAVAILABLE UPON REQUEST, Madrid, Sp$357,230
Baptiste Carriere Pradal Bv - EurContract ServicesRM 2310 23/F DOMINION CENTRE 43-5, Wanchai, Hk$293,451
Gafti - VContract Services-$214,013
Revenue and Support

Revenue Composition

Contributions and Grants
$1,924,445
Program Service Revenue
$5,475,945
Investment Income
$7,075
Other Revenue
$685,945
All Other Contributions
$1,924,445
Change in Net Assets
$1,098,052
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,562,357
Salaries, Compensation, and Employee Benefits$3,433,001
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$2,416,342
Current Officers, Directors, Trustees, and Key Employees---$560,642
Payroll Taxes---$235,808
Occupancy---$181,171
Fees for Services Accounting---$142,798
Other Employee Benefits---$130,305
Fees for Services Legal---$116,095
Other Expenses---$103,332
All Other Expenses---$99,029
Pension Plan Contributions---$89,904
Travel---$72,470
Advertising---$71,584
Insurance---$46,728
Office Expenses---$45,710
Depreciation Depletion---$13,837
Total Functional Expenses$0$0$0$6,995,358
International Activity

International Summary

Offices
2
Employees
18
Spending
$2,288,653

International Compliance

Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
Europe (including Iceland & Greenland) - Albania, Andorra, Austria, BelgiumProgram ServicesSupport European Members as Related to Sustainability Services Offered by Sac16$1,535,590
East Asia and the Pacific - Australia, Brunei, Burma, Cambodia,Program ServicesSupport Asian Members as Related to Sustainability Services Offered by Sac110$547,270
North AmericaProgram ServicesSupport Canadian Members as Related to Sustainability Services Offered by Sac02$205,793
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
Yes
Subject to proxy tax
Yes
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-ENTITY MORE THAN 35% OWNED BY JOHN ARMSTRONG, FORMER CTOConsultingNo$44,962
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
Yes
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

Indirectly or directly, nearly all board members have business with one another.

Form 990, Part VI, Section A, Line 6

Sac shall have two classes of membership: voting members and affiliate members. Additional membership classes may be added through amendment of the bylaws. Voting members: direct participants in the value chain of apparel and footwear product or packaging, including but not limited to retailers, brands and manufacturers, are eligible to become voting members. The board of directors may add additional product categories at its discretion. Non-governmental organizations and government and academic institutions are also eligible to become voting members. Each membership application will be reviewed to verify that the applicant meets the membership criteria. To be in good standing, voting members must be current on their dues. Affiliate members: those who do not qualify as voting members may be eligible to become affiliate members. Affiliate members participate in general membership meetings and working groups but may not vote on any decisions made by the voting membership. Affiliate members will sign an affiliate membership agreement stipulating conditions of membership. Affiliate members that make significant in-kind contributions of intellectual capital to sac may be granted voting rights at the discretion of the board of directors. To be in good standing, affiliate members must be current on their dues. Each voting member shall be entitled to one (1) vote on each matter submitted to a vote of the voting members. The election of the board of directors shall be open to all sac voting members. Each director is entitled to one (1) vote. Voting members shall have the right to vote on amendments to the bylaws and the election and removal of the board of directors. Upon dissolution or winding up, all of the corporation's remaining assets shall be distributed at the discretion of the board of directors to the members or to another organization that is then qualified as an organization described in section 501(c)(6) or section 501(c)(3) of the code or any successor provision.

Form 990, Part VI, Section A, Line 7A

The board of directors shall ideally consist of 12 to 15 and no more than 20 members elected by the voting membership, with the exact number to be fixed from time to time, as decided by the board of directors. Nominations for directorships shall be put forward according to guidelines set by the board of directors, which may include specific requirements for the eligibility of candidates. Subject to such requirements, designated representatives of voting members in good standing may be eligible for nomination as a director. Other non-voting members in good standing may be eligible for nomination as a director. Other non-voting members' representatives and non-members with specific expertise may be eligible for nomination as a director. However, at least 80% of the board must be comprised of directors representing the voting membership. No more than one representative of a given member or non-member organization may run for a directorship or serve on the board of directors during a fiscal year. The election process shall be open to all sac voting members in good standing for a period of not less than 30 days and shall take place annually for any open board seats, in accordance with sac's operating policy.

Form 990, Part VI, Section A, Line 7B

Voting members shall have the right to vote on material decisions that impact all members, as determined by the board of directors or as required by the delaware general corporation law. Specifically, voting members shall have the right to vote on amendments to these bylaws and the election and removal of the board of directors.

Form 990, Part VI, Section B, Line 11B

Form 990 is reviewed by management and then submitted to the finance committee for review. Upon finance committee approval, a full copy of the form 990 is presented to the board for review and approval.

Form 990, Part VI, Section B, Line 12C

All directors are under this policy, including the executive director. Annual submissions are provided by all directors advising to the best of their knowledge of any interest. A copy of this is available to any director. If a director acquires an interest or a circumstance arises that may cause a conflict of interest during their term, they are to notify in writing the chair or vice chair. No director shall vote on any matter in which they have a conflict of interest. Any director who has an interest or a conflict of interest is required to leave the room in which the discussion is carried on regarding the conflict of interest.

Form 990, Part VI, Section B, Line 15A

Compensation of the executive director was determined using market data of similar sized industry associations in the united states as well as comparably sized national sustainability organizations of similar missions. Compensation was approved by the members of the board of directors who are independent, and the process was documented. The process was last completed in march, 2018.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, financial statements and conflict of interest policy available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Sustainable Apparel Coalition Inc
EIN
45-4073624
Phone
5103332902
Address
1714 FRANKLIN STREET 100-272, OAKLAND, CA 94612-3409

Signing Officer

Name
Amina Razvi
Title
CEO
Phone
5103332902
Signed
2021-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Amina Razvi
Formed
2011
Legal Domicile
De
Voting Board Members
9
Independent Board Members
9
Employees
25
Volunteers
0

Preparer

Firm
Bpm Llp
Address
4200 BOHANNON DRIVE SUITE 250, MENLO PARK, CA 94025-1021
Preparer
Tamara L Mcinerney
Phone
6508556800
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Foreign exchange gain 66,541.

Form 990, Part XII, Line 2C

The process has not changed from last year.

Financial Statement Notes

PART X, LINE 2:

The coalition is exempt from federal income and california franchise taxes under section 501(c)(6) of the internal revenue code ("irc") and section 23701e of the california revenue and taxation code. Income of the coalition's wholly owned for-profit subsidiary, higg holding company, is subject to federal and state income taxes. The coalition accounts for income taxes under the asset and liability method, which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements. Under this method, the coalition determines deferred tax assets and liabilities on the basis of the differences between the financial statements and tax bases of assets and liabilities by using enacted tax rates in effect for the year in which the differences are expected to reverse. The effect of a change in tax rates on deferred tax assets and liabilities is recognized in income in the period that includes the enactment date. The coalition recognizes deferred tax assets to the extent that the coalition believes that these assets are more likely than not to be realized. In making such a determination, the coalition considers all available positive and negative evidence, including future reversals of existing taxable temporary differences, projected future taxable income, tax-planning strategies, and results of recent operations. If the coalition determines that the coalition would be able to realize its deferred tax assets in the future in excess of its net recorded amount, the coalition would make an adjustment to the deferred tax asset valuation allowance, which would reduce the provision for income taxes. The coalition records uncertain tax positions in accordance with asc 740 on the basis of a two-step process in which (1) the coalition determines whether it is more likely than not that the tax positions will be sustained on the basis of the technical merits of the position and (2) for those tax positions that meet the more-likely-than-not recognition threshold, the coalition recognizes the largest amount of tax benefit that is more than 50 percent likely to be realized upon ultimate settlement with the related tax authority.

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IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt913601
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt102268
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt113274
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt127245
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt1311306
IRS990/Form990PartVIISectionAGrp/PersonNm0MUKUL AGRAWAL
IRS990/Form990PartVIISectionAGrp/PersonNm1ABHISHEK BANSAL
IRS990/Form990PartVIISectionAGrp/PersonNm2PASCAL BRUN
IRS990/Form990PartVIISectionAGrp/PersonNm3SEAN CADY
IRS990/Form990PartVIISectionAGrp/PersonNm4ELIZABETH COOK
IRS990/Form990PartVIISectionAGrp/PersonNm5JONAS EDER-HANSEN
IRS990/Form990PartVIISectionAGrp/PersonNm6KEN LANSHE
IRS990/Form990PartVIISectionAGrp/PersonNm7LINDA GREER
IRS990/Form990PartVIISectionAGrp/PersonNm8DELMAN LEE
IRS990/Form990PartVIISectionAGrp/PersonNm9AMINA RAZVI
IRS990/Form990PartVIISectionAGrp/PersonNm10EMILYN WERBACH
IRS990/Form990PartVIISectionAGrp/PersonNm11DAVE COUCH
IRS990/Form990PartVIISectionAGrp/PersonNm12JULIE BROWN
IRS990/Form990PartVIISectionAGrp/PersonNm13JANET MENSINK
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt9343157
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10117901
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1180442
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt12178791
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt13115271
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/TitleTxt0TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt4SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt9EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10COO
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR, FINANCE (TO 3/20)
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR, HIGG INDEX - PRODUCT
IRS990/Form990PartVIISectionAGrp/TitleTxt13EXECUTIVE DIRECTOR, SLCP
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02011
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt09
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt08093410
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt09
IRS990/IndivRcvdGreaterThan100KCnt04
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InsuranceGrp/TotalAmt046728
IRS990/IntangibleAssetsGrp/BOYAmt013256
IRS990/IntangibleAssetsGrp/EOYAmt016998
IRS990/InvestmentIncomeGrp/ExclusionAmt07075
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt07075
IRS990/InvestmentInJointVentureInd01
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt01059478
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt01059478
IRS990/IRPDocumentCnt023
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0101577
IRS990/LandBldgEquipBasisNetGrp/BOYAmt030296
IRS990/LandBldgEquipBasisNetGrp/EOYAmt028371
IRS990/LandBldgEquipCostOrOtherBssAmt0129948
IRS990/LegalDomicileStateCd0DE
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE SAC'S MISSION IS TO BUILD AN APPAREL AND FOOTWEAR INDUSTRY THAT PRODUCES NO UNNECESSARY ENVIRONMENTAL HARM AND HAS A POSITIVE IMPACT ON THE PEOPLE AND COMMUNITIES ASSOCIATED WITH ITS ACTIVITIES.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt02897549
IRS990/NetAssetsOrFundBalancesEOYAmt04062142
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd01
IRS990/NondeductibleContriDisclInd01
IRS990/OccupancyGrp/TotalAmt0181171
IRS990/OfficeExpensesGrp/TotalAmt045710
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt093261
IRS990/OtherAssetsTotalGrp/EOYAmt0111877
IRS990/OtherChangesInNetAssetsAmt066541
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0130305
IRS990/OtherExpensesGrp/Desc0CONSULTING
IRS990/OtherExpensesGrp/Desc1SOFTWARE DEVELOPMENT &
IRS990/OtherExpensesGrp/Desc2BAD DEBT EXPENSE
IRS990/OtherExpensesGrp/Desc3TRAINING & RECRUITMENT
IRS990/OtherExpensesGrp/TotalAmt02383004
IRS990/OtherExpensesGrp/TotalAmt1158076
IRS990/OtherExpensesGrp/TotalAmt2128523
IRS990/OtherExpensesGrp/TotalAmt3103332
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/Desc0OTHER
IRS990/OtherRevenueMiscGrp/Desc1REIMBURSED TRAVEL
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt01376
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt11370
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt01376
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt11370
IRS990/OtherRevenueTotalAmt02746
IRS990/OtherSalariesAndWagesGrp/TotalAmt02416342
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt0235808
IRS990/PensionPlanContributionsGrp/TotalAmt089904
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt088120
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt085170
IRS990/PrincipalOfficerNm0AMINA RAZVI
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/Desc1MEMBER SERVICES INCOME
IRS990/ProgramServiceRevenueGrp/Desc2MEMBER MEETING REVENUE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt04560484
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1638513
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2276948
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt04560484
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1638513
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2276948
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt03098539
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt07001
IRS990/PYOtherExpensesAmt02996655
IRS990/PYOtherRevenueAmt01475573
IRS990/PYProgramServiceRevenueAmt05133013
IRS990/PYRevenuesLessExpensesAmt02938908
IRS990/PYSalariesCompEmpBnftPaidAmt03778563
IRS990/PYTotalExpensesAmt06775218
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt09714126
IRS990/ReconcilationRevenueExpnssAmt01098052
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd01
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RoyaltiesRevenueGrp/ExclusionAmt0683199
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt0683199
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd01
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990ScheduleD/CloselyHeldEquityInterestsGrp/BookValueAmt01059478
IRS990ScheduleD/CloselyHeldEquityInterestsGrp/MethodValuationCd0C
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt028371
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0101577
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0129948
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE COALITION IS EXEMPT FROM FEDERAL INCOME AND CALIFORNIA FRANCHISE TAXES UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE ("IRC") AND SECTION 23701E OF THE CALIFORNIA REVENUE AND TAXATION CODE. INCOME OF THE COALITION'S WHOLLY OWNED FOR-PROFIT SUBSIDIARY, HIGG HOLDING COMPANY, IS SUBJECT TO FEDERAL AND STATE INCOME TAXES. THE COALITION ACCOUNTS FOR INCOME TAXES UNDER THE ASSET AND LIABILITY METHOD, WHICH REQUIRES THE RECOGNITION OF DEFERRED TAX ASSETS AND LIABILITIES FOR THE EXPECTED FUTURE TAX CONSEQUENCES OF EVENTS THAT HAVE BEEN INCLUDED IN THE FINANCIAL STATEMENTS. UNDER THIS METHOD, THE COALITION DETERMINES DEFERRED TAX ASSETS AND LIABILITIES ON THE BASIS OF THE DIFFERENCES BETWEEN THE FINANCIAL STATEMENTS AND TAX BASES OF ASSETS AND LIABILITIES BY USING ENACTED TAX RATES IN EFFECT FOR THE YEAR IN WHICH THE DIFFERENCES ARE EXPECTED TO REVERSE. THE EFFECT OF A CHANGE IN TAX RATES ON DEFERRED TAX ASSETS AND LIABILITIES IS RECOGNIZED IN INCOME IN THE PERIOD THAT INCLUDES THE ENACTMENT DATE. THE COALITION RECOGNIZES DEFERRED TAX ASSETS TO THE EXTENT THAT THE COALITION BELIEVES THAT THESE ASSETS ARE MORE LIKELY THAN NOT TO BE REALIZED. IN MAKING SUCH A DETERMINATION, THE COALITION CONSIDERS ALL AVAILABLE POSITIVE AND NEGATIVE EVIDENCE, INCLUDING FUTURE REVERSALS OF EXISTING TAXABLE TEMPORARY DIFFERENCES, PROJECTED FUTURE TAXABLE INCOME, TAX-PLANNING STRATEGIES, AND RESULTS OF RECENT OPERATIONS. IF THE COALITION DETERMINES THAT THE COALITION WOULD BE ABLE TO REALIZE ITS DEFERRED TAX ASSETS IN THE FUTURE IN EXCESS OF ITS NET RECORDED AMOUNT, THE COALITION WOULD MAKE AN ADJUSTMENT TO THE DEFERRED TAX ASSET VALUATION ALLOWANCE, WHICH WOULD REDUCE THE PROVISION FOR INCOME TAXES. THE COALITION RECORDS UNCERTAIN TAX POSITIONS IN ACCORDANCE WITH ASC 740 ON THE BASIS OF A TWO-STEP PROCESS IN WHICH (1) THE COALITION DETERMINES WHETHER IT IS MORE LIKELY THAN NOT THAT THE TAX POSITIONS WILL BE SUSTAINED ON THE BASIS OF THE TECHNICAL MERITS OF THE POSITION AND (2) FOR THOSE TAX POSITIONS THAT MEET THE MORE-LIKELY-THAN-NOT RECOGNITION THRESHOLD, THE COALITION RECOGNIZES THE LARGEST AMOUNT OF TAX BENEFIT THAT IS MORE THAN 50 PERCENT LIKELY TO BE REALIZED UPON ULTIMATE SETTLEMENT WITH THE RELATED TAX AUTHORITY.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt028371
IRS990ScheduleD/TotalBookValueSecuritiesAmt01059478
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt06
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt110
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt22
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt01
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt11
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt20
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt01535590
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt1547270
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt2205793
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt1EAST ASIA AND THE PACIFIC - AUSTRALIA, BRUNEI, BURMA, CAMBODIA,
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt2NORTH AMERICA
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt0SUPPORT EUROPEAN MEMBERS AS RELATED TO SUSTAINABILITY SERVICES OFFERED BY SAC
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt1SUPPORT ASIAN MEMBERS AS RELATED TO SUSTAINABILITY SERVICES OFFERED BY SAC
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt2SUPPORT CANADIAN MEMBERS AS RELATED TO SUSTAINABILITY SERVICES OFFERED BY SAC
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt0PROGRAM SERVICES
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt1PROGRAM SERVICES
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt2PROGRAM SERVICES
IRS990ScheduleF/BoycottCountriesInd00
IRS990ScheduleF/ContinuationSpentAmt00
IRS990ScheduleF/ContinuationTotalEmployeeCnt00
IRS990ScheduleF/ContinuationTotalOfficeCnt00
IRS990ScheduleF/ForeignCorpOwnershipInd00
IRS990ScheduleF/ForeignPartnershipInd00
IRS990ScheduleF/InterestInForeignTrustInd00
IRS990ScheduleF/PassiveForeignInvestmestCoInd00
IRS990ScheduleF/SubtotalEmployeesCnt018
IRS990ScheduleF/SubtotalOfficesCnt02
IRS990ScheduleF/SubtotalSpentAmt02288653
IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt0EXPENSES ARE ACCOUNTED FOR ON THE ACCRUAL BASIS.
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 3:
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc1PART III ACCOUNTING METHOD:
IRS990ScheduleF/TotalEmployeeCnt018
IRS990ScheduleF/TotalOfficeCnt02
IRS990ScheduleF/TotalSpentAmt02288653
IRS990ScheduleF/TransferToForeignCorpInd00
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/Form990OfOtherOrganizationsInd0X
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0293157
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt1153291
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount050000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount125500
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00

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