Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
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Total |
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Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 2,874,440 | 12,503,538 | 5,500,345 | 7,706,051 | 4,213,006 | 32,797,380 |
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf .... | 0 | |||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | 0 | |||||
| 4 | Total. Add lines 1 through 3 | 2,874,440 | 12,503,538 | 5,500,345 | 7,706,051 | 4,213,006 | 32,797,380 |
| 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) .. | 0 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 32,797,380 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 2,874,440 | 12,503,538 | 5,500,345 | 7,706,051 | 4,213,006 | 32,797,380 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 9,298 | 10,068 | 41,237 | 258,734 | 115,729 | 435,066 |
| 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 VI.).. | 0 | 2,264 | 637 | 0 | 1,714 | 4,615 |
| 11 | Total support. Add lines 7 through 10 | 33,237,061 | |||||
Calendar year (or fiscal
year beginning in) ![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 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 | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | ||||||
| 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. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support. (Subtract line 7c from line 6.) | ||||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
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| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by 0.035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2023 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2023 |
(iii) Distributable Amount for 2023 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2023 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2023 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2023: | ||||
| a From 2018....... | ||||
| b From 2019....... | ||||
| c From 2020....... | ||||
| d From 2021....... | ||||
| e From 2022....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2023 distributable amount | ||||
|
i
Carryover from 2018 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2023 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2023 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2023, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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6
Remaining underdistributions for 2023. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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7 Excess distributions carryover to 2024. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2019..... | ||||
| b Excess from 2020..... | ||||
| c Excess from 2021..... | ||||
| d Excess from 2022..... | ||||
| e Excess from 2023..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| Software ID: | |
| Software Version: |
| Return Reference | Explanation |
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| PART Ill, LINE 4A - PROGRAM SERVICE ACCOMPLISHMENTS | CLIMATE CHANGE, ENVIRONMENTAL HEALTH, AND CIRCULAR ECONOMY: AS YOU SOW IS WORKING TO ACCELERATE MARKET TRANSFORMATION TOWARD A CLEAN ENERGY ECONOMY AND AVOID THE THREATS OF CLIMATE CHANGE TO THE WORLD'S POPULATIONS, ECOSYSTEMS, AND ECONOMIES. OUR CLIMATE AND ENERGY PROGRAM EXPOSES THE FINANCIAL AND ENVIRONMENTAL RISKS OF COMPANIES INVOLVED IN COAL, OIL & GAS, AND METHANE; AND THE BANKS AND INSURANCE COMPANIES THAT FUND AND UNDERWRITE THESE EXTRACTIVE INDUSTRIES. OUR GOAL IS FOR EVERY COMPANY TO DEVELOP AND IMPLEMENT A PARIS-COMPLIANT EMISSIONS REDUCTION PLAN. TO DO THIS, WE WORK WITH INVESTORS AROUND THE GLOBE TO ANALYZE SYSTEMIC RISK AND PRESENT BETTER BUSINESS PLANS TO CORPORATE LEADERS. IN THESE ENGAGEMENTS WE POINT OUT MATERIAL RISKS OF CONTINUED INVESTMENT IN COAL, OIL, AND GAS AND THE BENEFITS AND OPPORTUNITIES OF CLEAN TECHNOLOGIES. WE RESEARCH AND WRITE ORIGINAL REPORTS, DEVELOP FINANCIAL TRANSPARENCY TOOLS, ENGAGE MANAGEMENT AT MAJOR OIL, GAS, COAL, UTILITY, BANKING AND INSURANCE CORPORATIONS IN DIRECT DIALOGUE, MAINTAIN A WEBSITE DISCLOSING FOSSIL FUELS IN MUTUAL FUNDS, AND UTILIZE SHAREHOLDER ADVOCACY TO HELP COMPANIES ADDRESS THESE ENVIRONMENTAL RISKS AND TAKE ADVANTAGE OF OPPORTUNITIES. WE ALSO WORK WITH COMPANIES ACROSS MANY SECTORS TO IDENTIFY, ANALYZE, AND REDUCE CLIMATE RISK IN THEIR SUPPLY CHAINS AND OPERATIONS. OUR ENVIRONMENTAL HEALTH AND CIRCULAR ECONOMY PROGRAMS FOCUS ON SUSTAINABILITY IN FOOD AND PACKAGING. WE RESEARCH AND WRITE ORIGINAL REPORTS, ENGAGE MAJOR FOOD AND CONSUMER GOODS MANUFACTURERS IN DIALOGUE, AND EMPLOY SHAREHOLDER ADVOCACY TO PRESENT RISKS AND OPPORTUNITIES TO CORPORATE LEADERS. OUR WORK ADDRESSES ANTIBIOTICS USED IN FACTORY FARMS, INDUSTRIAL-SCALE PESTICIDE USE, REGENERATOVE AGRICULTURE, CONSUMER PACKAGING, AND THE IMPACT OF SINGLE USE PLASTICS ON OCEAN ECOSYSTEMS. THESE PROGRAMS HELP COMPANIES REDUCE MATERIAL RISK FOR ALL STAKEHOLDERS BY ADOPTING SYSTEMIC POLICIES FOR INCREASED RESPONSIBILITY AND STEWARDSHIP TOWARD ALL STAKEHOLDERS INCLUDING THEIR EMPLOYEES, CUSTOMERS, SHAREHOLDERS, AND THE GLOBAL COMMONS. |
| PART Ill, LINE 4B - PROGRAM SERVICE ACCOMPLISHMENTS | SOCIAL: OUR SOCIAL PROGRAM ENCOMPASSES RACIAL JUSTICE, DIVERSITY IN THE WORKFORCE, AND WAGE JUSTICE. WE RESEARCH AND PUBLISH SCORECARDS COVERING 3,000 COMPANIES ON 27 KEY PERFORMANCE INDICATORS (KPI) RELATED TO RACIAL JUSTICE AND 34 KPIS RELATED TO DIVERSITY, EQUITY, AND INCLUSION IN THE CORPORATE WORKPLACE. OUR WAGE JUSTICE INITIATIVE PUBLISHES AN ANNUAL REPORT CALLED "THE 100 MOST OVERPAID CEO'S OF THE S&P500" THAT EVALUATES EXCESSIVE EXECUTIVE COMPENSATION VERSUS MEDIAN WORKERS AND PEERS. OUR INITIATIVES UTILIZE THE DATA FROM OUR SCORECARDS TO ENGAGE CORPORATIONS IN DIRECT DIALOGUE TO DISCUSS HOW THEY CAN REDUCE RISK AND INCREASE OPPORTUNITIES ON THESE ISSUES AND HOW IT IS CORRELATED TO FINANCIAL PERFORMANCE. IF NECESSARY, WE FILE SHAREHOLDER RESOLUTIONS ON THESE TOPICS TO ESCALATE THE CONVERSATION TO INCLUDE ALL SHAREHOLDERS; THESE ARE VOTED ON AT THE ANNUAL GENERAL MEETING. OUR GOAL IS TO HELP CORPORATIONS ATTRACT AND RETAIN THE BEST AND BRIGHTEST EMPLOYEES AND REDUCE MATERIAL RISK FOR ALL STAKEHOLDERS. |
| PART Ill, LINE 4C - PROGRAM SERVICE ACCOMPLISHMENTS | TOXIC ENFORCEMENT: WORKING ON BEHALF OF THE PUBLIC, AS YOU SOW ENFORCES CALIFORNIA'S SAFE DRINKING WATER AND TOXIC ENFORCEMENT ACT (PROPOSITION 65), WHICH REQUIRES WARNINGS BE PROVIDED TO CONSUMERS PRIOR TO EXPOSURE TO CERTAIN CHEMICALS SUCH AS FORMALDEHYDE, ETHYL BENZENE, TOLUENE, LEAD, CADMIUM, ARSENIC, AND OTHER KNOWN CARCINOGENS AND REPRODUCTIVE TOXICANTS. SINCE 1992 AS YOU SOW HAS RESOLVED PROP 65 ACTIONS LEADING TO PRODUCT REFORMULATIONS THAT REMOVE TOXICS FROM PRODUCTS AND CAUSING WARNINGS TO BE PLACED ON PRODUCTS THAT CONTAIN TOXICS INCLUDING NAIL POLISH, TEMPORARY CLASSROOMS, VITAMIN SUPPLEMENTS, HAIR CARE PRODUCTS, AND EARBUDS. WE ALSO ADMINISTER CY PRES AWARDS GENERATED IN SETTLEMENTS ON OTHER ENVIRONMENTAL MATTERS. IN 2023 WE FILED 60 DAY NOTICES AND WORKED TO SETTLE ACTIONS TO RESULT IN WARNINGS AND REFORMULATIONS ON PRODUCTS INCLUDING MEDICAL FOODS/HOSPITAL FEEDING TUBE FORMULAS, AS WELL AS SPINACH AND OTHER LEAFY GREENS. |
| PART VI, LINE 11 B - FORM 990 REVIEW PROCESS | THE ORGANIZATION PROVIDES A COMPLETE COPY OF FORM 990 TO THE AUDIT COMMITTEE FOR APPROVAL SO THAT IT RECEIVES A UNANIMOUS WRITTEN CONSENT. |
| PART VI, LINE 12C - EXPLANATION OF MONITORING AND ENFORCEMENT OF CONFLICTS | OFFICERS, DIRECTORS AND KEY EMPLOYEES ARE REQUIRED TO DISCLOSE ANNUALLY INTERESTS THAT COULD GIVE RISE TO CONFLICTS. THE ORGANIZATION REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH THE POLICY. |
| PART VI, LINE 15A- COMPENSATION REVIEW & APPROVAL PROCESS - CEO & MGMT | IN SEPTEMBER 2015, THE BOARD ESTABLISHED THE "POLICY FOR CEO COMPENSATION" THAT IS SECTION F OF THE EMPLOYEE HANDBOOK. THE CEO IS EVALUATED BY THE EXECUTIVE COMMITTEE AT YEAR-END USING THE SAME PROCEDURES AS OTHER EMPLOYEES INCLUDING A WRITTEN EVALUATION AND A MEETING TO DISCUSS PERFORMANCE AND TO SET NEXT YEAR GOALS. |
| PART VI, LINE 15B- COMPENSATION REVIEW & APPROVAL PROCESS- OFFICERS & KEY | AT THE END OF EACH YEAR KEY EMPLOYEES ARE EVALUATED USING A STANDARDIZED ASSESSMENT INSTRUMENT BY THEIR IMMEDIATE SUPERVISOR. SALARY INCREASES AND JOB PROMOTIONS ARE DETERMINED AFTER THE EVALUATION AND IN CONSULTATION WITH THE CEO. |
| PART VI, LINE 18 - OTHER MEANS FORMS AVAILABLE FOR PUBLIC INSPECTION | FEDERAL TAX RETURNS WILL BE AVAILABLE AT GUIDESTAR.ORG & CHARITYNAVIGATOR.ORG. |
| PART VI, LINE 19 - OTHER ORGANIZATION DOCUMENTS PUBLICLY AVAILABLE | GOVERNING DOCUMENTS ARE AVAILABLE FOR PUBLIC INSPECTION AT THE PRINCIPAL PLACE OF BUSINESS. THE CONFLICT OF INTEREST POLICY AND THE ORGANIZATION'S FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. |
| Part XI, Line 8 - Prior period adjustment | The Organization restated its financial statements to correct a material error made in the prior year. U.S. GAAP requires the consolidation of a majority owned subsidiary. The Organization did not consolidate a subsidiary that was majority owned by As You Sow. Consequently, the change in net assets was overstated by $2,908,324 and should have been $1,436,977 for the year ended December 31, 2022. |
| Part XI, Line 9 - Other changes in net assets or fund balances | Income from investment in subsidiary - 28,483 |
| FORM 990 PART IX LINE 11G | DESCRIPTION:PROFESSIONAL SERVICES TOTAL FEES:1578580 |
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| Software Version: |