2017-11-14T07:41:11-06:00 2016-12-31 521392008 GELMAN ROSENBERG & FREEDMAN 4550 MONTGOMERY AVE SUITE 650N BETHESDA MD 208142930 990 2016-01-01 522183112 FAIR LABOR ASSOCIATION FAIR 2028981000 1111 19TH STREET NW NO 401 WASHINGTON DC 20036 SHARON WAXMAN CEO 2028981000 2017-11-14 1 AMY BOLAND CPA P01329488 3019519090 75.103.231.202 2017-11-14 08:40:45 ES P BB78F6BE00E0CB58335D4B5BFA3FBB737B12301B 1C84E1F40D0AB4F75A6C29AABE8087358D4F1C89 2016 2017-02-10 21:41:12Z SHARON WAXMAN 1111 19TH STREET NW NO 401 WASHINGTON DC 20036 8092352 0 X WWW.FAIRLABOR.ORG X 1999 DC IMPROVE WORKPLACE CONDITIONS AND HELP ELIMINATE SWEATSHOP PRACTICES IN FACTORIES AROUND THE WORLD. 18 18 43 18 0 0 125311 728831 6462379 6931719 6863 -2253 288830 113694 6883383 7771991 0 1501854 0 0 2849767 2768972 0 0 0 2974319 3309604 5824086 7580430 1059297 191561 3883310 8056918 1902699 3544582 1980611 4512336 X IMPROVE WORKPLACE CONDITIONS AND HELP ELIMINATE SWEATSHOP PRACTICES IN FACTORIES AROUND THE WORLD THROUGH A UNIQUE COLLABORATION OF COMPANIES, HUMAN RIGHTS, LABOR AND RELIGIOUS GROUPS, CONSUMER ORGANIZATIONS AND COLLEGES/UNIVERSITIES, WITH THE AIM TO PROTECT WORKER'S RIGHTS AND UPHOLD THE FAIR LABOR ASSOCIATION, INC, (FLA) CODE OF CONDUCT. 0 0 4704834 1501854 5657473 ACCOUNTABILITY: BY JOINING THE FLA, PARTICIPATING COMPANIES AGREE TO ADOPT THE FLA CODE OF CONDUCT AND PROMOTE COMPLIANCE WITH INTERNATIONAL LABOR STANDARDS IN THE MANUFACTURING OF THEIR PRODUCTS, THE FLA PROCESS REQUIRES COMPANIES TO COMMIT TO A RIGOROUS PROGRAM OF CODE IMPLEMENTATION, INTERNAL MONITORING, INDEPENDENT EXTERNAL MONITORING AND REMEDIATION, THE FLA FACILITATES THE IMPLEMENTATION OF THESE PROGRAMS BY OFFERING TRAINING AND ADVICE AND INDEPENDENTLY VERIFIES AND ACCOUNTS FOR THE PROGRESS AND EFFECTIVENESS OF THESE PROGRAMS. 541835 1274246 UNIVERSITY: AFFILIATING WITH THE FLA HELPS COLLEGES AND UNIVERSITIES MAKE THE TRANSITION FROM A LACK OF KNOWLEDGE ABOUT FACTORY CONDITIONS TO BETTER INFORMED DECISION- MAKING ABOUT SOURCING OF LICENSED PRODUCTS. THE FLA OFFERS A COMPREHENSIVE PROGRAM OF INTERNAL AND EXTERNAL MONITORING IN WHICH COLLEGES AND UNIVERSITIES CAN REQUIRE THEIR LICENSEES TO PARTICIPATE. CURRENTLY, OVER 200 COLLEGES AND UNIVERSITIES IN BOTH THE UNITED STATES AND CANADA ARE AFFILIATED WITH THE FLA COLLEGIATE LICENSEES BY PARTICIPATING IN THE FLA, THEY GAIN ACCESS TO A MONITORING METHODOLOGY THAT ALLOWS THEM TO FULFILL LABOR COMPLIANCE COMMITMENTS AND OBLIGATIONS, INCLUDING ADOPTION OF THE FLA WORKPLACE CODE OF CONDUCT, IN ALL PRODUCTION OF COLLEGIATE MERCHANDISE. 195074 CIVIL SOCIETY ORGANIZATIONS (CSO) ENGAGEMENT: THESE ORGANIZATIONS ARE AFFILIATED WITH FLA HELP SHAPE PROGRAMS AND POLICIES THAT HOLD COMPANIES ACCOUNTABLE AND IMPROVE WORKERS' LIVES, CSOS BRING COMMITMENT, EXPERIENCE AND EXPERTISE TO THE TABLE AND PLAY AN IMPORTANT ROLE IN FLA GOVERNANCE. 5441743 1 1 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 1 0 0 1 18 0 1 43 1 0 1 CH HK SZ 0 0 0 0 0 0 0 0 X 18 18 0 0 0 0 0 0 0 1 1 0 1 1 0 1 1 1 1 1 1 1 0 X CHERYL TOPPING 2028981000 1111 19TH STREET NW NO 401 WASHINGTON DC 20036 KATHRYN HIGGINS CHAIR 1.00 0.05 X X 0 0 0 MONICA GORMAN BOARD MEMBER 1.00 0.05 X 0 0 0 BRAD GRIDER BOARD MEMBER 1.00 0.05 X 0 0 0 AUDREY JOHNSON BOARD MEMBER 1.00 0.05 X 0 0 0 MICHAEL LEVINE BOARD MEMBER 1.00 0.05 X 0 0 0 MARISSA PAGNANI BOARD MEMBER 1.00 0.05 X 0 0 0 LESLIE SHULL BOARD MEMBER 1.00 0.05 X 0 0 0 KAREN DAUBERT BOARD MEMBER 1.00 0.05 X 0 0 0 BOB DURKEE BOARD MEMBER 1.00 0.05 X 0 0 0 RICHARD FAIRCHILD BOARD MEMBER 1.00 0.05 X 0 0 0 KATHY HOGGAN BOARD MEMBER 1.00 0.05 X 0 0 0 MAUREEN RIEDEL BOARD MEMBER 1.00 0.05 X 0 0 0 CRAIG WESTEMEIER BOARD MEMBER 1.00 0.05 X 0 0 0 GOPINATHAN PARAKUNI BOARD MEMBER 1.00 0.05 X 0 0 0 MEG ROGGENSACK BOARD MEMBER 1.00 0.05 X 0 0 0 JIM SILK BOARD MEMBER 1.00 0.05 X 0 0 0 NINA SMITH BOARD MEMBER 1.00 0.05 X 0 0 0 KAREN TRAMONTANO BOARD MEMBER 1.00 0.05 X 0 0 0 SHARON WAXMAN CEO 35.00 5.00 X 236282 0 15630 CHERYL TOPPING CFO 35.00 5.00 X 142694 0 22635 OLUSETO ADEYEFA HUMAN RESOURCE DIRECTOR 35.00 5.00 X 105208 0 22486 RICHA MITTAL DIRECTOR OF RESEARCH & INNOVATION 0.00 40.00 X 0 125268 27606 HEERAL COLEMAN DIRECTOR STAKEHOLDERS SERVICES 35.00 5.00 X 110988 0 13501 595172 125268 101858 5 0 1 0 ALPAY CELIKEL ACIBADEM SEHIT FETHI SOK CIM APT ISTANBUL TU MGMT & BUSINESS ACCTOUNTABILITY SVCS 107712 1 728831 728831 AFFILIATE FEES 900099 5257390 5257390 ASSESSMENT FEES 900099 1264045 1264045 SPECIAL PROJECTS 900099 233682 233682 REDIRECTS - SP. PROJ. 900099 154527 154527 WORKSHOP FEES 900099 22075 22075 6931719 8310 8310 111678 0 111678 111678 111678 309798 320361 -10563 -10563 -10563 OTHER INCOME 900099 2016 2016 2016 7771991 6931719 0 111441 1501854 1501854 417241 201530 215711 1881530 1186892 694638 83891 53765 30126 231604 149056 82548 154706 94166 60540 5758 3505 2253 68690 41810 26880 441487 268723 172764 148209 90211 57998 490973 298844 192129 309841 188593 121248 343897 209322 134575 102795 62569 40226 291754 177584 114170 30587 18618 11969 REG. MGMT/AUDIT ASSESS. 613303 613303 BAD DEBT EXPENSE 320490 195075 125415 SPECIAL PROJECTS 55318 33671 21647 LICENSES AND FEES 18757 11417 7340 67745 41235 26510 7580430 5441743 2138687 0 4988418 2425487 362140 877 312699 819649 100735 73299 1531933 1473350 354594 58583 354964 373459 333954 1381370 3883310 8056918 677126 524477 912672 813934 312901 2206171 1902699 3544582 X 1980611 4512336 1980611 4512336 3883310 8056918 X 191561 12198 2335065 -7099 X 0 1 X 1 0 X 185207 648625 93202 125311 728831 1781176 6403835 6617356 6421958 6462379 6931719 32837247 6589042 7265981 6515160 6587690 7660550 34618423 500000 1038831 865699 1454709 1248324 5107563 552009 708744 737884 732260 420956 3151853 1052009 1747575 1603583 2186969 1669280 8259416 26359007 10610 11945 35213 105838 119988 283594 10610 11945 35213 105838 119988 283594 -802896 -609160 -790617 189855 2016 -2010802 5796756 6668766 5759756 6883383 7782554 32891215 0.80140 0.76150 0.00860 0.00540 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1531933 1473350 58583 58583 SECURITY DEPOSITS 47799 RENT RECEIVABLE 12578 DUE TO/FROM 1320993 1381370 AGENCY PAYABLE 1924585 CAPITAL LEASES LIABILITY 28479 SUBTENANT DEPOSIT PAYABLE 15889 DEFERRED RENT 237218 2206171 X 8007716 12198 182302 41225 235725 7771991 0 7771991 7736818 182302 747110 929412 6807406 773024 773024 7580430 PART X, LINE 2: FOR THE YEAR ENDED DECEMBER 31, 2016, THE ORGANIZATION HAS DOCUMENTED ITS CONSIDERATION OF FASB ASC 740-10, INCOME TAXES, THAT PROVIDES GUIDANCE FOR REPORTING UNCERTAINTY IN INCOME TAXES AND HAS DETERMINED THAT NO MATERIAL UNCERTAIN TAX POSITIONS QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: REVENUE FROM FLA-CHINA, A RELATED ORGANIZATION, INCLUDED 41,225. IN CONSOLIDATED FINANCIAL STATEMENTS AND EXCLUDED FOR FLA FORM 990 REPORTING. PART XII, LINE 2D - OTHER ADJUSTMENTS: EXPENSES FROM FLA-CHINA, A RELATED ORGANIZATION, 348,211. INCLUDED IN CONSOLIDATED FINANCIAL STATEMENTS AND EXCLUDED FOR FLA FORM 990 REPORTING. REVENUE FROM FLA-GENEVA, A RELATED ORGANIZATION, 398,899. INCLUDED IN CONSOLIDATED FINANCIAL STATEMENTS AND EXCLUDED FOR FLA FORM 990 REPORTING. PART XII, LINE 4B - OTHER ADJUSTMENTS: RELATED ENTITIS ELIMINATION ADJUSTMENTS 773,024. 1 EAST ASIA AND THE PACIFIC 1 7 PROGRAM SERVICES ASSESSMENTS, SPECIALPROJECTS AND MANAGEMENT & GENERAL (CHINA LOCATION). 398899 EUROPE 1 11 PROGRAM SERVICES ASSESSMENTS, SPECIAL PROJECTS, MANAGEMENT & GENERAL (GENEVA LOCATION) AND TURKEY (INDEPENDENT CONSULTANTS). 344315 EUROPE 0 0 GRANTS TO RECIPIENTS LOCATED IN REGION 1140371 EAST ASIA AND THE PACIFIC 0 0 GRANTS TO RECIPIENTS LOCATED IN REGION 361483 2 18 0 0 2 18 2245068 0 2245068 EUROPE CHILD LABOR IN HAZELNUT FARMS IN TURKEY 728831 WIRE EAST ASIA AND THE PACIFIC ORGANIZATIONAL SUPPORT 361483 WIRE EUROPE ORGANIZATIONAL SUPPORT 411540 WIRE 1 2 1 0 1 0 0 0 PART I, LINE 2: FLA SIGNS CONTRACTS WITH ORGANIZATIONS THAT RECEIVE GRANTS. THE TERMS ARE 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 IN RELATION TO THE GRANTS RECEIVED (IF NEEDED). X X X 0 0 0 0 0 0 0 0 0 SHARON WAXMAN CEO 236282 0 0 0 0 0 11755 0 3875 0 251912 0 0 0 CHERYL TOPPING CFO 142694 0 0 0 0 0 8135 0 14500 0 165329 0 0 0 RICHA MITTAL DIRECTOR OF RESEARCH & INNOVATION 0 125268 0 0 0 0 0 13019 0 14587 0 152874 0 0 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 REVIEWS THE FORM NOTING ANY NECESSARY CHANGES PRIOR TO THE SUBMISSION OF THE DRAFT FORM TO THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS, IN A PHONE BASED MEETING BETWEEN THE AUDIT COMMITTEE, THE CONTROLLER, THE CFO AND THE TAX PREPARER THE DRAFT FORM 990 IS WALKED THROUGH NOTING ANY NECESSARY CHANGES BASED ON INPUT FROM ALL PARTIES. ONCE THE FILING HAS BEEN UPDATED AND ACCEPTED BY THE AUDIT COMMITTEE, THE PUBLIC DISCLOSURE VERSION OF THE FEDERAL FORM 990 IS PRESENTED TO THE GENERAL BOARD BY THE COMMITTEE. ONCE THE GENERAL BOARD ACCEPTS THE PUBLIC DISCLOSURE COPY IT IS COMMUNICATED TO THE PREPARER AND THE FINAL COPY IS FILED ELECTRONICALLY WITH THE INTERNAL REVENUE SERVICE. 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 KEPT BY THE EXECUTIVE DIRECTOR, 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 WITH A RELATED PARTY, IT IS DISCLOSED TO THE BOARD AND A VOTE IS TAKEN ACCORDING TO IRS REGULATIONS, IF FLA STAFF MEMBERS IDENTIFY A CONFLICT OF INTEREST, THE DIRECTOR OF FINANCE & EXECUTIVE DIRECTOR 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 REQUESTED, DISCUSSED, AND RELIED UPON OBJECTIVE EVIDENCE OF THE CEO AND THE CFO'S COMPENSATION PRIOR TO MAKING ITS DECISION. THROUGH ITS GENERAL COUNSEL, THE BOARD OF DIRECTORS COMPILED OBJECTIVE COMPENSATION DATA IN THE FORM OF A DETAILED INDEPENDENT COMPENSATION SURVEY FOR ASSOCIATION EXECUTIVES AND ENSURED THAT IT ONLY COMPARED DATA FROM PEER ORGANIZATIONS UNDER SIMILAR CIRCUMSTANCES AND DEMOGRAPHICS. THE LAST COMPENSATION REVIEW TOOK PLACE IN JANUARY 2016. 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 XI, LINE 9: FOREIGN CURRENCY TRANSLATION LOSS -7,099. FLA INDEPENDENT EXTERNAL MONITORING LLC 1111 19TH STREET NW SUITE 401 WASHINGTON DC 20036 INDEPENDENT EXTERNAL MONITORING DC 20000 1999042 FLA FAIR LABOR ASSOCIATION EUROPE 27 CHEMIN DES CRETS-DE PREGNY GENEVA SZ CH 1218 PROMOTE WORKING CONDITIONS WORLDWIDE SZ N/A N/A FLA 1 FLA CAPACITY LIMITED IN HONG KONG 3RD FLOOR 8 QUEENS RD CENTRAL HK TO CREATE A CHINESE ORGANIZATION HK FLA C 1.00000 1 KUNSHAN FLA CONSULTING CO LTD 10F NO 526 LAOSHAN RD PUNDONG NEW SHANGHAI CH INTERNATIONAL ECONOMIC CONSULTING CH FLA HONG KONG C 93024 1.00000 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 FAIR LABOR ASSOCIATION EUROPE B 411540 GRANT AMOUNT KUNSHAN FLA CONSULTING CO LTD B 361483 GRANT AMOUNT KUNSHAN FLA CONSULTING CO LTD R 41226 FMV