2015-06-28T16:07:50-07:00 2014-12-31 Regalia & Associates CPAs 103 Town Country Dr Ste K Danville CA 94526 990 2014-01-01 452883197 Sustainability Accounting Standards Board SASB SUST 4158309220 75 Broadway San Francisco CA 94111 JEAN ROGERS PHD PE CEO 2015-06-28 true Douglas W Regalia P00186389 9253140390 2014 2016-04-25 22:37:26Z MICHAEL R BLOOMBERG 4689402 false false X www.sasb.org X 2011 CA The Sustainability Accounting Standards Board (SASB) is a 501(c)3 non-profit that provides standards for use by publicly-listed corporations in the U.S. in disclosing material sustainability issues for the benefit of investors and the public. 18 17 30 200 0 5597427 4642722 51921 29521 320 16839 5649348 4689402 0 0 858125 3291157 276999 227500 594919 2007927 3413454 3143051 6932111 2506297 -2242709 3627712 2404143 277152 696951 3350560 1707192 SASB standards are designed for disclosure in mandatory filings to the Securities and Exchange Commission (SEC), such as the Form 10-K and 20-F. false false 5827270 46680 SASB envisions a world where all forms of capital are accounted for and managed. With SASB industry-specific standards in place, companies compete and improve performance on the sustainability issues that matter most and investors drive capital to the most sustainable outcomes. SASB defines sustainability as environmental, social and governance factors that have the potential to affect long-term value creation and/or are in the publics interest.SASB is accomplishing this through intensive evidence-based research of material issues within industry; convening industry working groups to establish accounting metrics; partnering with the accounting profession to develop auditing protocols; and providing education with regard to recognition and accounting of material non-financial issues. SASBs standard setting process is accredited by the American National Standards Institute (ANSI). SASB is not affiliated with FASB, GASB, IASB or any other accounting standards boards.SASBs mission is a natural evolution in the history of corporate reporting. The Securities Act of 1933 and the Securities Exchange Act of 1934 led to the formation of the Securities and Exchange Commission (SEC), which Congress empowered to require and oversee corporate disclosure. This historic move, coupled with the creation of the Financial Accounting Standards Board (FASB) in 1973, led to establishing financial reporting standards and disclosure requirements aimed at protecting investors and the public. SASB is continuing the tradition of disclosure to identify and inform investors of material information, and extending it environmental, social and governance factors. Sustainability accounting standards are intended as a complement to financial accounting standards, such that financial fundamentals and sustainability fundamentals can be evaluated side by side to provide a complete view of a corporations performance.During the year ended December 31, 2014, SASB was the recipient of certan pro-bono and in-kind services which amounted to $613,951. These in-kind amounts have been excluded from revenues and expenses in the tax return in accordance with instructions from the Internal Revenue Service. 5827270 true true false false false false false false false false true false false false true true true false false false false false false true false false false false false true false false false false false false false false false false false true false false false false false false false false false true 15 0 true 30 true false false false false false false false false 0 false false false false false false false false false false X 18 17 true false false false false false false true true false false true true true true true true true true false AK AL AZ CA CO CT DC DE FL GA HI IA ID IL IN KS KY LA MA MD ME MI MN MO MS MT NC ND NE NH NJ NM NV NY OH OK OR PA RI SC SD TN TX UT VA VT WA WI WV WY X X Matthew Welch COO 4158309220 75 Broadway 202 San Francisco CA 94111 JEAN ROGERS PHD PE CEO 40.00 0.00 X X 350299 0 23222 MICHAEL R BLOOMBERG Board Chair 4.00 0.00 X X 0 0 0 ROBERT ECCLES PhD Chairman 2.00 0.00 X 0 0 0 JACK EHNES Director 2.00 0.00 X 0 0 0 STEVE GUNDERS CPA MBA Director 2.00 0.00 X 0 0 0 DAN HANSON CFA Director 2.00 0.00 X 0 0 0 BOB HERZ Director 2.00 0.00 X 0 0 0 ERIKA KARP MBA Director 2.00 0.00 X 0 0 0 SHAWN LYTLE Director 2.00 0.00 X 0 0 0 SUZ MACCORMACK JD Director 2.00 0.00 X 0 0 0 CLARA MILLER Director 2.00 0.00 X 0 0 0 CATHERINE ODELBO MBA Director 2.00 0.00 X 0 0 0 KEVIN PARKER Director 2.00 0.00 X 0 0 0 AULANA PETERS JD Director 2.00 0.00 X 0 0 0 CURTIS RAVENEL Director 2.00 0.00 X 0 0 0 MARY SCHAPIRO JD Vice Chair 2.00 0.00 X 0 0 0 ELISSE WALTER JD Director 2.00 0.00 X 0 0 0 TED WHITE JD Director 2.00 0.00 X 0 0 0 Matthew Welch COO 40.00 0.00 X 144614 0 18037 Jerome Lavigne-Delville Standards Devlpmnt 40.00 0.00 X 198845 0 18037 Catherine Schmitz Eulitt Market Research 40.00 0.00 X 124998 0 497 Himani Phadke Associate Research 40.00 0.00 X 94388 0 6312 Douglas Park Legal Policy Dir 40.00 0.00 X 170000 0 535 1083144 66640 5 false true false Community Counseling Service 300 Montgomery Street San Francisco CA 94104 Fund Raising 227500 Brandlogic PO Box 835 Georgetown CT 06829 Consulting 166670 RF Binder Partners Inc 950 Third Avenue 7th Floor New York NY 10022 Public Relations 137027 Ogletree Deakins 1 Market Street 1300 San Francisco CA 94105 Legal Services 123032 Arturo Rodriguez Trejo Cto Historiadores 37 Ciudad de Mxico MX 53100 Research 108243 5 14324 4628398 501104 4642722 Programs and other income 29521 29521 29521 320 320 0 0 0 0 0 0 0 Other Income 16839 16839 16839 4689402 46360 320 0 0 0 0 536172 431902 68999 35271 0 2274018 2096022 71289 106707 120528 108591 5875 6062 167900 155208 4887 7805 192539 173469 9386 9684 0 499740 336933 157666 5141 155315 140669 9183 5463 0 227500 227500 0 671693 594819 18500 58374 14710 13434 388 888 48119 37868 3486 6765 22576 18652 3313 611 0 273760 254597 8213 10950 185219 136114 28887 20218 0 8100 7962 59 79 0 0 37277 34715 1098 1464 17313 12734 4031 548 Enterprise Software & events 628275 584296 18848 25131 In-kind goods 486780 452706 14603 19471 Other Personnel Costs 92382 84967 5573 1842 Web hosting and maintenance 74542 49021 23396 2125 197653 102591 52242 42820 6932111 5827270 509922 594919 2467028 789402 975321 1056000 497390 0 0 0 0 0 14167 71524 170002 99496 90517 70506 0 0 0 0 0 3627712 2404143 177159 165601 99993 531350 277152 696951 X 2294560 430135 1056000 1277057 3350560 1707192 3627712 2404143 X -2242709 613951 -14610 X false true X true false X 1516278 5597427 5166555 12280260 0 0 1516278 5597427 5166555 12280260 8964492 3315768 320 320 0 0 12280580 98281 X 0.00000 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 170002 99496 70506 70506 Accrued payroll liabilities 531350 531350 X 5067686 3128284 3128284 1939402 2750000 2750000 4689402 6932111 6932111 6932111 Part X : FIN48 Footnote Income TaxesFinancial statement presentation follows the recommendations of ASC 740, Income Taxes. Under ASC 740, SASB is required to report information regarding its exposure to various tax positions taken by the organization and requires a two-step process that separates recognition from measurement. The first step is determining whether a tax position has met the recognition threshold; the second step is measuring a tax position that meets the recognition threshold. Management believes that SASB has adequately evaluated its current tax positions and has concluded that as of December 31, 2014, SASB does not have any uncertain tax positions for which a reserve or an accrual for a tax liability would be necessary.SASB has received notification from the Internal Revenue Service and the State of California that it qualifies for tax-exempt status under Section 501(c)(3) of the Internal Revenue Code and Section 23701d of the California Revenue and Taxation Code. This exemption is subject to periodic review by the federal and state taxing authorities and management is confident that the organization continues to satisfy all federal and state statutes in order to qualify for continued tax exemption status. SASB may periodically receive unrelated business income such as sublease rent requiring the organization to file separate tax returns under federal and state statutes. Under such conditions, SASB calculates and accrues the applicable taxes payable. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 Net assets released from restrictions $2514333 Noncash charitable services $613951 Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S Temporarily Restricted Contributions $2750000 X X X X true CCS 300 Montgomery San Fran CA 94104 Consulting false 227500 227500 AL AK AZ AR CA CO CT DE DC FL GA HI ID IL IN IA KS KY LA ME MD MA MI MN MS MO MT NE NV NH NJ NM NY NC ND OH OK OR PA RI SC SD TN TX UT VT VA WA WV WI WY Part I, Line 2b - Fundraiser Additional Information During the year ended December 31, 2014, Sustainability Accounting Standards Board utilized the services of Community Counseling Services (an outside agency) to provide Consulting and related Campaign Services related to the organization's fundraising efforts (principally with foundations and other prospective donors).Community Counseling Services was not involved in any direct fundraising activities or the solicitation of funds from outside parties, and therefore did not generate any revenues, contributions, or other financial support. true true X X X X false false false false false false false false false false Douglas Park Legal Policy Dir 170000 535 170535 JEAN ROGERS PHD PE CEO 258309 40000 51990 23000 222 373521 Jerome Lavigne-Delville Standards Devlpmnt 191922 6923 17500 537 216882 Matthew Welch COO 143460 1154 17500 537 162651 X Term subs/Spec Evts 1 501104 FMV false true false Form 990, Part VI, Line 1a: Explanation of Delegated Broad Authority to Committee In accordance with common practice in the nonprofit community, the Board delegates certain matters to various Committees, which is empowered to act between board meetings if necessary, and sometimes with specifically delegated authority to act in particular areas on behalf of the full board. The composition of the various committees includes certain members of the organization's board. Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et business relationship: Two of the Directors are employees of another Director. Form 990, Part VI, Line 11b: Form 990 Review Process FORM 990 IS PREPARED BY AN OUTSIDE TAX PROFESSIONAL. THE FORM IS THEN REVIEWED BYTHE ORGANIZATION'S MANAGEMENT, A MEMBER OF THE BOARD OF DIRECTORS, AND THE Chief Operating Officer. THIS GROUP OF INDIVIDUALS THEN DISCUSSES THE CONTENTS OF THE RETURN WITH THE OUTSIDE TAX PROFESSIONAL. AFTER A FULL REVIEW (WITH MODIFICATIONS WHERE NECESSARY), THE FINAL VERSION OF THE TAX RETURN IS PROVIDED TO ALL MEMBERS OF THE ORGANIZATION'S VOTING BODY. A REPRESENTATIVE OF MANAGEMENT AUTHORIZES THE FINAL FORM 990 WHICH IS THEN E-FILED WITH THE INTERNAL REVENUE SERVICE. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts MEMBERS OF THE BOARD OF DIRECTORS REVIEW ALL POTENTIAL CONFLICTS OF INTEREST ATLEAST ANNUALLY. ALL PERSONNEL AND BOARD MEMBERS ARE REQUIRED TO DISCLOSE (INWRITING) POTENTIAL CONFLICTS AND ANY RELATED PARTY AFFILIATIONS. LOANS BETWEEN THEORGANIZATION AND MEMBERS OF MANAGEMENT AND THE BOARD ARE STRICTLY PROHIBITED. THEORGANIZATION SEEKS FULL TRANSPARENCY ON ALL RELATIONSHIPS. ANY POTENTIAL CONFLICTS (IN FACT OR APPEARANCE) ARE DISCUSSED OPENLY AND RESOLVED IN ACCORDANCE WITH THE ORGANIZATION'S POLICIES AND PROCEDURES. Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management The compensation committee of the board REVIEWs THE COMPENSATION OF ALL HIGH-LEVEL PERSONNEL PERIODICALLY IN ACCORDANCE WITH IRS RULES AND REGULATIONS. EFFORTS ARE MADE TO SECURE COMPENSATION DATA FROM INDUSTRY SOURCES IN ORDER TO DETERMINE COMPETITIVENESS AND APPROPRIATENESS OF SALARIES. EVERY EFFORT IS MADE TO ENSURE THAT THE PROCESS IS THOROUGH AND TRANSPARENT IN ACCORDANCE WITH IRS GUIDELINES AND THE ORGANIZATION'S POLICIES AND PROCEDURES. Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees COMPENSATION OF OTHER HIGH-LEVEL PERSONNEL AND KEY EMPLOYEES IS REVIEWED PERIODICALLY BY MEMBERS OF MANAGEMENT. EFFORTS ARE MADE TO SECURE COMPENSATION DATA FROM INDUSTRY SOURCES IN ORDER TO DETERMINE COMPETITIVENESS AND APPROPRIATENESS OF SALARIES AND ALL RELATED BENEFITS. ALL DECISIONS ARE THEN DOCUMENTED IN PERSONNEL FILES. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available ALL OF THE ORGANIZATION'S GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND OTHER LEGALFILINGS ARE MAINTAINED IN A SECURE ENVIRONMENT AND HELD AVAILABLE FOR INSPECTION BYTAX AUTHORITIES AND THE GENERAL PUBLIC. TAX RETURNS ARE POSTED ANNUALLY TOWWW.GUIDESTAR.ORG (WHERE IT IS AVAILABLE FOR VIEWING AS AN ELECTRONIC COPY) AND ARE ALSO AVAILABLE AT THE ORGANIZATION'S OFFICE IN SAN FRANCISCO, CALIFORNIA (FOR A PHYSICAL INSPECTION). Other Changes In Net Assets Or Fund Balances - Other Decreases Change in discount on long-term receivables = -$14610