2013-08-08T10:08:56-07:00 2012-12-31 Regalia & Associates CPAs 103 Town Country Dr Ste K Danville CA 94526 990 2012-01-01 452883197 Sustainability Accounting Standards Board SASB SUST 4158309220 75 Broadway San Francisco CA 94111 JEAN ROGERS PHD PE 2013-08-08 true Douglas W Regalia P00186389 9253140390 2012 2016-02-24 21:20:13Z X JEAN ROGERS PHD PE 2829469 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. 10 10 4 10 0 2829469 0 0 0 2829469 0 0 651966 0 416993 1333240 1985206 844263 962153 117890 844263 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 1269766 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. SASB is accredited to establish sustainability accounting standards 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. 1269766 true true false false false false false false false false true false false false true true true false false false false false false false 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 4 0 true 4 true false false false false false false false false 0 false false false false false false false false false false X 10 10 false false false false false false false true true false false true true true true true true true true false CA X X TYLER PETERSON CFA 4158309220 75 Broadway 202 San Francisco CA 94111 ED WAITZER 2.00 0.00 X 0 0 0 ANNE SHEEHAN 2.00 0.00 X 0 0 0 AULANA L PETERS 2.00 0.00 X 0 0 0 CATHERINE ODELBO 2.00 0.00 X 0 0 0 SUZ MACCORMAC 4.00 0.00 X X 0 0 0 JOHN KATOVICH 4.00 0.00 X X 0 0 0 ERIKA KARP 2.00 0.00 X 0 0 0 DAN HANSON CFA 2.00 0.00 X 0 0 0 STEVEN GUNDERS CPA MBA 2.00 0.00 X 0 0 0 BOB ECCLES PhD 4.00 0.00 X X 0 0 0 TYLER PETERSON CFA 40.00 0.00 X 172923 0 0 JEAN ROGERS PHD PE 40.00 0.00 X 300769 0 0 473692 2 false true false 0 2829469 771886 2829469 0 0 0 0 0 0 0 0 0 0 2829469 X 0 0 0 0 473692 285327 57631 130734 0 75661 45574 9204 20883 34000 20480 4137 9383 40413 24343 4917 11153 28200 16986 3431 7783 0 238 238 39935 39935 0 0 0 302064 285023 3769 13272 95697 83695 4939 7063 18638 17021 578 1039 0 0 0 96087 59507 21042 15538 0 6205 5763 442 0 0 25077 13858 3337 7882 5106 2237 2343 526 Equipment 12698 10709 959 1030 In-kind services 142364 67680 64285 10399 In-kind goods 199168 111972 26266 60930 In-kind facilities 367875 203299 48953 115623 22088 16292 2483 3313 1985206 1269766 298447 416993 467224 0 355150 0 0 0 0 0 12120 152736 25077 127659 0 0 0 0 0 0 962153 80379 37511 0 117890 X 302958 541305 0 844263 0 962153 844263 X false true X true false X 1516278 1516278 0 0 1516278 1516278 1509022 7256 0 0 0 1516278 X 0.00000 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 152736 25077 127659 127659 Accrued payroll liabilities 37511 37511 X 2829469 2829469 2829469 1985206 1985206 1985206 Part X 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, 2012, 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. true true X X X X false false false false false false false false false false TYLER PETERSON CFA 172923 172923 JEAN ROGERS PHD PE 300769 300769 X 1 50000 FMV X 1 367875 FMV X Pro-bono legal services 1 117766 FMV X Microsoft Software 1 9203 FMV X Bloomberg equipment/services 1 221199 FMV false false false Form 990, Part VI, Line 19 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). Form 990, Part VI, Line 15b 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 AT LEAST ANNUALLY 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 15a Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management MEMBERS OF THE BOARD OF DIRECTORS REVIEW THE COMPENSATION OF ALL HIGH-LEVEL PERSONNEL ANNUALLY 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 12c 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 11b 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 OPERATIONS DIRECTOR. 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 SIGNS AND MAILS THE RETURN TO THE DEPARTMENT OF THE TREASURY. Form 990, Part VI, Line 1a 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.