2024-11-05T09:36:57-06:00 2023-12-31 582676261 Rogers & Company PLLC 8300 Boone Boulevard Suite 600 Vienna VA 22182 990 2023-01-01 522183112 Fair Labor Association FAIR 2028981000 2033 K St NW 400 Washington DC 20006 Jeff Vockrodt President & CEO 2028981000 2024-10-10 1 1 Yong Zhang CPA P01249785 7038930300 2024-10-01 2023 2024-10-15 13:58:12Z Jeff Vockrodt 2033 K St NW 400 Washington DC 20006 10129834 0 X www.fairlabor.org X 1999 DC Improve workplace conditions and help eliminate sweatshop practices in factories around the world. 19 19 33 19 0 0 48570 0 8173258 9951774 960 76989 27309 101071 8250097 10129834 402055 428705 0 0 4225861 5254112 0 0 0 2850810 4161199 7478726 9844016 771371 285818 13549056 14006487 7261520 7443891 6287536 6562596 X The mission of the Fair Labor Association (FLA) is to protect workers' rights and improve working conditions worldwide for more than five million workers in the factories and farms of our affiliates. (see schedule o) 0 0 2805383 428705 2720433 Supply Chain Innovation: the FLA develops and tests innovative methods to improve conditions for workers across product supply chains. Our work responds to the complex, multi-layered nature of supply chains and the potential human and labor rights risks within them. Collaboration is a cornerstone of the FLA's research and innovation initiatives. We leverage the knowledge and experience of companies, suppliers, governments, and civil society organizations to promote collective action and achieve impact for workers. 2432261 419788 Accreditation: accountability is at the heart of our mission to improve workers' lives. Companies that demonstrate they meet international labor standards in their supply chain may earn accreditation of their program from the FLA. FLA accreditation is the gold standard for a systems approach to protecting workers' rights and social responsibility. It provides a basis for investors and consumers to make informed investing and purchasing choices. It is the only comprehensive program of its kind that fully aligns with the international labor organization standards, and helps companies meet the U.N. guiding principles, and the organization for economic cooperation and development guiding principles for responsible business conduct. A company's accreditation signifies that it understands the importance of its business practices on workplace conditions in its supply chain, has put effective systems in place to prevent workplace abuses, and commits to remediating violations that occur. 950377 6803420 Capacity Building: a core element of the FLA's program is to build the capacity of companies and collegiate licensees to implement and sustain high labor standards through the provision of guidance, resources, and tools to improve working conditions in supply chains. Training and support are provided to assist affiliates in adopting and communicating workplace standards; monitoring factories and farms; assessing and remediating noncompliance issues; and ensuring the provision of confidential reporting channels for workers in their supplier facilities. FLA staff provide guidance and training to a wide range of companies. Staff lead social compliance training and assist university affiliates in identifying gaps in licensees' supply chains so that training can be employed where risk is greatest. An important focus is the more than 150 colleges and universities that participate in the FLA's university program, through which academic institutions enact their commitment to ethical sourcing of companies manufacturing products that bear university logos. 330467 8133 Access To Remedy: a fourth programmatic focus that underscores the FLA's commitment to transparency and accountability is our third party complaint mechanism. Through this program, any person or organization can report allegations of persistent or serious noncompliance with FLA standards at a production facility owned or used by an FLA-affiliated company, supplier, or university licensee and, in so doing, request an FLA investigation and remediation. Unions and civil society organizations play an essential role in supporting this independent grievance channel as well as bringing worker voice into our collaborative efforts. 311540 Communications 370536 CSO engagements 1012543 8133 7200564 1 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 1 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 1 8 0 1 33 1 0 1 CH SZ TU 0 0 0 0 0 0 0 0 0 0 X 19 19 0 0 0 0 1 1 0 1 1 0 0 0 1 1 1 1 1 1 1 0 X Jeff Vockrodt 2028981000 2033 K St NW 400 Washington DC 20006 Michael Levine Member 1.00 X 0 0 0 Leslie Shull Member 1.00 X 0 0 0 Klara Hauss Member 1.00 X 0 0 0 Selcuk Buyukozer Member 1.00 X 0 0 0 Wendy Savage Member 1.00 X 0 0 0 Prathika Kurian Member 1.00 X 0 0 0 Nancy Donaldson Member 1.00 X 0 0 0 Gopinathan Parakuni Member 1.00 X 0 0 0 Sally Greenberg Member 1.00 X 0 0 0 Nina Smith Member 1.00 X 0 0 0 Nazma Akter Member 1.00 X 0 0 0 Irit Tamir Member 1.00 X 0 0 0 Tomi Gerhold Member 1.00 X 0 0 0 Erika George Member 1.00 X 0 0 0 Craig Westemeier Member 1.00 X 0 0 0 Rachel Duffy Member 1.00 X 0 0 0 Ravi Anupindi Member 1.00 X 0 0 0 Erika Austin Member 1.00 X 0 0 0 Michael Posner Chairman 1.00 X X 0 0 0 Sharon Waxman President & CEO 40.00 X 365914 0 24279 Shelly Han Chief of Staff 40.00 X 188803 0 25491 Tanya Weithers Senior Director of HR 40.00 X 185568 0 30764 Stacy Hope Senior Director of Communications 40.00 X 168928 0 19285 Karen Joseph Controller/Director of Finance 40.00 X 135311 0 22357 Sif Thorgeirsson Senior Director of Investigations 40.00 X 133000 0 42226 Michiko Shima Technical Director 40.00 X 119400 0 27218 Tiffany Rogers Dir. of Innovation/Development/Manufacturing 40.00 X 118328 0 14255 1415252 0 205875 11 0 1 0 Top Source Worldwide Ltd c/o Abbott 1 Militia Dr Ste 202 Lexington MA 02421 International PEO service 1200301 PIKOLO Association Akyasi MH 870 SK 13/1A Altinord Ordu TU Project mgmt & consulting 400263 Frontline Managed Services 1990 K Street NW Suite 600 Washington DC 200061103 Computer & data security 263353 Russell Reynolds Associates Inc PO Box 1678 Carol Stream IL 601321678 Recruitment consulting 202309 Vault Consulting LLC 8401 Greensboro Drive Suite 500 McLean VA 22102 Outsourced accounting services 180524 10 Affiliate fees 900099 6621518 6621518 Special projects 900099 2095711 2095711 Assessment fees 900099 1127901 1127901 Subscriptions 900099 67504 67504 Redirect fees 900099 19707 19707 19433 19433 9951774 76989 76989 Other income 900099 53017 53017 Bad debt recovery 900099 48054 48054 101071 10129834 9951774 0 178060 X 428705 428705 820818 586254 234564 3417028 2440547 976481 155018 123952 31066 385564 303361 82203 475684 371312 104372 20393 17625 2768 95493 95493 1767656 1402244 365412 160469 105049 55420 474216 371045 103171 412291 267739 144552 466641 403467 63174 352960 104247 248713 118344 81657 36687 43678 30190 13488 Taxes, license, and fee 170179 145883 24296 Training & development 61933 8296 53637 Other expenses 16946 8991 7955 9844016 7200564 2643452 0 9648904 4150695 6112636 281478 426620 78269 181938 659354 445364 332334 213990 3208071 2920608 13549056 14006487 770028 787215 1069552 3286773 5421940 3369903 7261520 7443891 X 6287536 6562596 6287536 6562596 13549056 14006487 X 285818 -10758 X 0 1 X 1 0 X 272222 576752 512668 48570 1410212 7204975 6265787 6779941 8173258 9951774 38375735 7477197 6842539 7292609 8221828 9951774 39785947 0 338733 883398 276619 236567 692216 2427533 338733 883398 276619 236567 692216 2427533 37358414 86012 319 4 960 76989 164284 86012 319 4 960 76989 164284 7732 1507 -1040 27309 101071 136579 7570941 6844365 7291573 8250097 10129834 40086810 0.93190 0.94410 0.00410 0.00470 X 240957 150077 90880 418397 295287 123110 213990 Security Deposits 163731 Right-of-use asset 2694671 Intercompany receivable 62206 2920608 Redirect fees payable 159000 Operating lease liability 3210903 3369903 X 10185531 115202 -11451 103751 10081780 48054 48054 10129834 9909099 115202 -2065 113137 9795962 48054 48054 9844016 Part X, Line 2: Management has evaluated the Organization's tax positions and has concluded that the Organization has taken no uncertain tax positions that qualify for either recognition or disclosure in the consolidated financial statements for the years ended December 31, 2023 and 2022. Part XI, Line 2d - Other Adjustments: Foreign currency translation loss -11,451. FLA Affiliates' Revenue 428,705. FLA Elimination -428,705. Part XI, Line 4b - Other Adjustments: Bad debt recovery 48,054. Part XII, Line 2d - Other Adjustments: FLA Affiliates' Expense 426,640. FLA Elimination -428,705. Part XII, Line 4b - Other Adjustments: Bad debt recovery 48,054. 1 Central America and the Caribbean 0 0 Program Services Programmatic Transfer 76006 East Asia and the Pacific 0 2 Program Services Programmatic Transfer 119365 Europe (Including Iceland & Greenland) 2 7 Program Services Programmatic Transfer 701317 Europe (Including Iceland & Greenland) 0 0 Grants to Recipients Located in the Region. 428705 Middle East and North Africa 0 0 Program Services Programmatic Transfer 8900 South America 2 0 Program Services Programmatic Transfer 4840 South Asia 0 0 Program Services Programmatic Transfer 69372 4 9 0 0 4 9 1408505 0 1408505 Europe (Including Iceland & Greenland) Intercompany Transfer 428705 0 0 1 1 0 1 0 0 0 Part I, Line 2: FLA signs contracts with organizations that receive grants. The terms of the contracts are monitored through review of the project and budget vs. actual. FLA staff will go to the location of the organization and review the books of the in relation to the grants received (if needed). X X X 0 0 0 0 0 0 0 1 0 Sharon Waxman President & CEO 350914 0 15000 0 0 0 21955 0 2324 0 390193 0 0 0 Tanya Weithers Senior Director of HR 175568 0 10000 0 0 0 11134 0 19630 0 216332 0 0 0 Shelly Han Chief of Staff 178803 0 10000 0 0 0 11328 0 14163 0 214294 0 0 0 Stacy Hope Senior Director of Communications 158928 0 10000 0 0 0 9596 0 9689 0 188213 0 0 0 Sif Thorgeirsson Senior Director of Investigations 123000 0 10000 0 0 0 7980 0 34246 0 175226 0 0 0 Karen Joseph Controller/Director of Finance 127311 0 8000 0 0 0 8119 0 14238 0 157668 0 0 0 Part I, Line 7 Bonus Compensation is reported in Part II, Column (B)(ii). Form 990, Part VI, Section A, line 6 Fair Labor Association has the following classes of membership/affiliation: participating companies, participating suppliers, licensee, and university. Form 990, Part VI, Section A, line 7a The caucus members have the power to appoint representation on the Board of Directors. Form 990, Part VI, Section B, line 11b The controller works cooperatively with the external preparer to complete and update the federal form 990. Upon completion of update and initial review, the CFO and CEO review the return noting any necessary changes. W2 and salary information is reviewed by HR. A copy of the return is provided to the audit committee. Form 990, Part VI, Section B, line 12c On an as-needed basis the Board reviews the Conflict of Interest Policy and discloses any potential conflicts of interest. All senior management, FLA staff and Board of Directors sign a conflict of interest disclosure statement annually. The signed documents are reviewed by the human resources manager and board. COI disclosures are kept by the President and CEO. The COI policy is always taken into consideration when there is the potential for conflict, particularly when signing new contracts or beginning new relationships. Any possible appearance of a conflict of interest that arises in the course of business is researched to determine the existence of a conflict. If a contract is to be made that presents a conflict, it is disclosed to the Board and a vote is taken according to the COI policy. If FLA staff members identify a conflict of interest, the Director of Finance, President and CEO share this information with the executive committee of the Board for its action. Board members are precluded from voting on matters for which a conflict exists. Form 990, Part VI, Section B, line 15 The Board of Directors is comprised entirely of independent directors. The Board relied on objective information before making its decision. The Director of Human Resources annually prepared objective compensation data in the form of an independent survey for association compensation and ensured that it only compared data from peer organizations under similar circumstances and demographics. The last compensation review took place in November 2022. Form 990, Part VI, Section C, line 19 FLA makes its financial statements available on an as requested basis through the vehicle of the federal form 990. With respect to its governing documents those are posted on FLA's website while the conflict of interest policy's existence is noted in FLA's governing documents, but not explicitly provided to the public in any forum. Form 990, Part IX, line 11g Other fees: Program service expenses 1,402,244. Management and general expenses 365,412. Fundraising expenses 0. Total expenses 1,767,656. Form 990, Part XI, line 9: Foreign currency translation loss -10,758. Form 990, Part III, Line 1, Description of Organization's Mission Too many workers face unsafe conditions, excessive working hours, low pay, harassment, and discrimination. While a job in the garment sector can be a first step out of poverty in developing countries, particularly for women, wages may not be sufficient to meet basic needs and provide discretionary income. Also, global estimates indicate there are more than 152 million children workers including in the agriculture sector, and more than 20 million children are in forced labor. The FLA has three overarching objectives: 1) to strengthen the voice of workers; 2) to improve working conditions through transparency and effective remediation; and 3) to demonstrate a positive impact on workers' lives. We work toward these objectives through the collaborative effort of business, civil society, and universities. Our work promotes robust labor standards through an accreditation process that holds companies accountable while driving systemic improvement through innovation, remediation, and capacity building. The standards that guide our work - the FLA code of conduct and principles of fair labor and responsible sourcing - adhere to, and sometimes exceed, established international standards and guidelines. FLA principles are in full support of the International Labor Organization, the universal declaration of human rights (articles 23 and 24), and the sustainable development goals, namely goals 1 ("end poverty in all its forms everywhere") and 8 ("promote sustained, inclusive and sustainable economic growth, full and productive employment and decent work for all"). As with the OECD guidelines for multinational enterprises, the UN Global Compact and the UN Guiding Principles on business and human rights (UN Guiding Principles), the FLA's principles and programs concretize the obligation of companies to recognize and respect the human rights of those impacted by their operations. FLA Independent External Monitoring LLC 2033 K St NW Suite 400 Washington DC 20006 Independent External Monitoring DC 590321 1490000 FLA Fair Labor Association Europe 27 Chemin Des Crets-De Pregny Geneva SZ CH 1218 Promote Working Conditions Worldwide SZ FLA 1 Fair Labor Association Cote D'Ivoire 09 PO Box 463 Abidjan IV Promote Working Conditions Worldwide IV FLA 1 FLA Capacity Limited In Hong Kong CO Fugan Law William LU C/O Fugan Law William LU STE 208 Shanghai CH To create a Chinese organization HK FLA C 1.00000 1 Kunshan FLA Consulting CO LTD C/O Fugan Law William LU STE 208 Shanghai CH International Economic Consulting CH FLA Hong Kong C 74945 1.00000 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Fair Labor Association Europe B 428705 FMV