Department of the Treasury Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
Attach to Form 990 or Form 990-EZ. See separate instructions. Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
AMERICAN SUSTAINABLE BUSINESS COUNCIL INC
Employer identification number
45-2384297
Part I
Reason for Public Charity Status
(All organizations must complete this part.) See instructions.
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
10
11
e
By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).
f
If the organization received a written determination from the IRS that it is a Type I, Type II, or Type III supporting organization, check this box
..................................................
g
Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons?
(i) A person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the supported organization?
................
11g(i)
(ii)
A family member of a person described in (i) above?
......................
11g(ii)
(iii)
A 35% controlled entity of a person described in (i) or (ii) above?
................
11g(iii)
h
Provide the following information about the supported organization(s).
(i) Name of supported organization
(ii) EIN
(iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions))
(iv) Is the organization in col. (i) listed in your governing document?
(v) Did you notify the organization in col. (i) of your support?
(vi) Is the organization in col. (i) organized in the U.S.?
(vii) Amount of monetary support
Yes
No
Yes
No
Yes
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990EZ.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 2
Part II
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the
organization failed to qualify under Part III. If the organization fails to
qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
2
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......
3
The value of services or facilities furnished by a governmental unit to the organization without charge..
4
Total. Add lines 1 through 3
5
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included
on line 1 that exceeds 2% of the amount shown on line 11, column (f)..
6
Public support. Subtract line 5 from line 4.
Section B. Total Support
Calendar year
(or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
7
Amounts from line 4..
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
10
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)..
11
Total support (Add lines 7 through 10).
12
Gross receipts from related activities, etc. (see instructions)
..................
12
13
First five years.
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.................................................
Section C. Computation of Public Support Percentage
14
Public support percentage for 2013 (line 6, column (f) divided by line 11, column (f))
.........
14
15
Public support percentage for 2012 Schedule A, Part II, line 14
...............
15
16a
33 1/3% support test—2013.
If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization
.......................
b
33 1/3% support test—2012.
If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization
.....................
17a
10%-facts-and-circumstances test—2013.
If the organization did not check a box on line 13, 16a, or 16b, and line 14
is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain
in Part IV how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported
organization
.....................................................
b
10%-facts-and-circumstances test—2012.
If the organization did not check a box on line 13, 16a, 16b, or 17a, and line
15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here.
Explain in Part IV how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization
................................................
18
Private foundation.
If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions
.....................................................
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 3
Part III
Support Schedule for Organizations Described in Section 509(a)(2) (Complete only if you checked the box on line 9 of Part I or if the organization
failed to qualify under Part II. If the organization fails to qualify under
the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
767,521
1,193,837
1,961,358
2
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose......
0
3
Gross receipts from activities that are not an unrelated trade or business under section 513..
0
4
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
0
5
The value of services or facilities furnished by a governmental unit to the organization without charge..
0
6
Total. Add lines 1 through 5.
767,521
1,193,837
1,961,358
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
0
b
Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.
0
c
Add lines 7a and 7b..
8
Public support (Subtract line 7c from line 6.)
1,961,358
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
9
Amounts from line 6...
767,521
1,193,837
1,961,358
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
0
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
0
c
Add lines 10a and 10b.
11
Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
0
12
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)
..
0
13
Total support. (Add lines 9, 10c, 11, and 12.)..
767,521
1,193,837
1,961,358
14
First five years.
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.............................................
Section C. Computation of Public Support Percentage
15
Public support percentage for 2013 (line 8, column (f) divided by line 13, column (f))
.........
15
0 %
16
Public support percentage from 2012 Schedule A, Part III, line 15
...............
16
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2013 (line 10c, column (f) divided by line 13, column (f))
......
17
0 %
18
Investment income percentage from 2012 Schedule A, Part III, line 17
.............
18
19a
33 1/3% support tests—2013.
If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
........
b
33 1/3% support tests—2012.
If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
.....
20
Private foundation.
If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions
.....
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 4
Part IV
Supplemental Information.
Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; and Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
Explanation
Schedule A (Form 990 or 990-EZ) 2013
Additional Data
Software ID:
13000170
Software Version:
2013v3.1
-
TIN:
SCHEDULE O (Form 990 or 990-EZ)
Department of the Treasury Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
Attach to Form 990 or 990-EZ.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
AMERICAN SUSTAINABLE BUSINESS COUNCIL INC
Employer identification number
45-2384297
Return Reference
Explanation
Form 990, Part VI, Line 11b: Form 990 Review Process
A COPY OF THE FORM 990 IS DISTRIBUTED TO EACH OFFICER PRIOR TO ELECTRONICALLY FILING WITH THE INTERNAL REVENUE SERVICE.
Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
DEFINITION OF CONFLICTS OF INTERESTA CONFLICT OF INTEREST WILL BE DEEMED TO EXIST WHENEVER A DIRECTOR, OFFICER OR EMPLOYEE OF THE CORPORATION IS IN THE POSITION TO APPROVE OR INFLUENCE CORPORATION POLICIES OR ACTIONS WHICH WOULD OR MIGHT FINANCIALLY BENEFIT OR HARM: (A) THE INDIVIDUAL; (B) ANY MEMBER OF THE INDIVIDUAL'S IMMEDIATE FAMILY (SPOUSE, PARENTS, CHILDREN, BROTHERS OR SISTERS, AND SPOUSES OR DOMESTIC PARTNERS OF THESE INDIVIDUALS); OR (C) ANY ORGANIZATION IN WHICH THE INDIVIDUAL OR AN IMMEDIATE FAMILY MEMBER IS A DIRECTOR, TRUSTEE, OFFICER, MEMBER, PARTNER OR HAS OR CONTROLS MORE THAN 10% OWNERSHIP INTEREST.DISCLOSURE OF CONFLICTS OF INTERESTA DIRECTOR OR OFFICER SHALL DISCLOSE TO THE BOARD ANY ACTUAL OR POTENTIAL CONFLICT OF INTEREST AS SOON AS POSSIBLE AFTER THE DIRECTOR OR OFFICER LEARNS OF THE CONFLICT. IF THE MATTER IS BEFORE A COMMITTEE, THE ACTION OR TRANSACTION IN QUESTION SHALL BE REFERRED TO THE BOARD AND NO FURTHER ACTION ON THE MATTER SHALL BE TAKEN UNTIL THE MATTER CAN BE CONSIDERED BY THE BOARD.APPROVAL OF CONTRACTS AND TRANSACTIONS INVOLVING POTENTIAL CONFLICTS OF INTERESTFOLLOWING RECEIPT OF INFORMATION CONCERNING AN ACTION OR TRANSACTION INVOLVING AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST, THE BOARD SHALL CONSIDER THE MATERIAL FACTS CONCERNING THE PROPOSED ACTION OR TRANSACTION. THE BOARD SHALL APPROVE ONLY THOSE ACTIONS OR TRANSACTIONS IN WHICH THE TERMS ARE FAIR AND REASONABLE TO THE CORPORATION AND THE ARRANGEMENTS ARE CONSISTENT WITH THE BEST INTERESTS OF THE CORPORATION. THE BOARD SHALL SET FORTH THE BASIS FOR ITS DECISION WITH RESPECT TO APPROVAL OF ACTIONS OR TANSACTIONS INVOLVING CONFLICTS OF INTEREST IN THE MINUTES OF THE MEETING AT WHICH THE DECISION IS MADE, INCLUDING THE BASIS FOR DETERMINING THAT THE ACTION OR TRANSACTION IS FAIR TO THE CORPORATION.VALIDITY OF ACTIONS INVOLVING CONFLICTSNO ACTION OR TRANSACTION OF THE CORPORATION IN WHICH ONE OR MORE OF ITS DIRECTORS, OFFICERS, OR EMPLOYEES HAS AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST SHALL BE EITHER VOID OR VOIDABLE FOR THIS REASON ALONE OF BY REASON ALONE THAT SUCH DIRECTOR(S) OR OFFICER(S) ARE PRESENT AT THE MEETING OF THE BOARD WHICH AUTHORIZES THE ACTION OR TRANSACTION, PROVIDED THAT THE MATERIALS FACTS AS TO SUCH DIRECTOR OR OFFICER'S INTEREST IN SUCH ACTION OR TRANSACTION WERE DISCLOSED TO THE BOARD PRIOR TO THE VOTE AND THE TRANSACTION WAS APPROVED BY A VOTE SUFFICIENT FOR SUCH PURPOSE WITHOUT COUNTING THE VOTE OR VOTES OF ANY INTERESTED DIRECTOR. INTERESTED DIRECTORS MAY BE COUNTED IN DETERMINING THE PRESENCE OF A QUORUM AT A MEETING OF THE BOARD WHICH AUTHORIZES SUCH CONTRACT OR TRANSACTION. AT THE TIME OF THE DISCUSSION AND DECISION CONCERNING THE AUTHORIZATION OF SUCH CONTRACT OR TRANSACTION, THE INTERESTED DIRECTOR OR OFFICER SHOULD NOT BE PRESENT AT THE MEETING.
Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
DIRECTORS SHALL NOT RECEIVE ANY COMPENSATION FOR THEIR SERVICE ON THE BOARD. THE BOARD MAY, HOWEVER PROCIDE BY RESOLUTION THAT ACTUAL AND NECESSARY EXPENSES OF ATTENDANCE AT ANY MEETING OF THE BOARD OR ANY COMMITTEE THEREOF MAY BE REIMBURSED UPON WRITTEN REQUEST. DIRECTORS MAY ALSO BE PAID REASONABLE COMPENSATION FOR SERVICES RENDERED TO THE CORPORATION IN ANOTHER CAPACITY, PROVIDED THAT SUCH COMPENSATION IS APPROVED BY THE BOARD.
Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
DIRECTORS SHALL NOT RECEIVE ANY COMPENSATION FOR THEIR SERVICE ON THE BOARD. THE BOARD MAY, HOWEVER PROCIDE BY RESOLUTION THAT ACTUAL AND NECESSARY EXPENSES OF ATTENDANCE AT ANY MEETING OF THE BOARD OR ANY COMMITTEE THEREOF MAY BE REIMBURSED UPON WRITTEN REQUEST. DIRECTORS MAY ALSO BE PAID REASONABLE COMPENSATION FOR SERVICES RENDERED TO THE CORPORATION IN ANOTHER CAPACITY, PROVIDED THAT SUCH COMPENSATION IS APPROVED BY THE BOARD.
Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
DISCLOSURE OF GOVERNING DOCS, POLICIES AND FINANCIAL STATEMENTS MAY BE OBTAINED UPON REQUEST.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.