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 | |||||
|
Total |
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Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | ||||||
| 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. | ||||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (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 VI.).. | ||||||
| 11 | Total support. Add lines 7 through 10 | ||||||
Calendar year (or fiscal
year beginning in) ![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | 576,752 | 512,668 | 48,570 | 78,839 | 1,216,829 | |
| 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 | 6,265,787 | 6,779,941 | 8,173,258 | 9,951,774 | 11,207,766 | 42,378,526 |
| 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 | 6,842,539 | 7,292,609 | 8,221,828 | 9,951,774 | 11,286,605 | 43,595,355 |
| 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. | 883,398 | 276,619 | 236,567 | 692,216 | 1,979,964 | 4,068,764 |
| c | Add lines 7a and 7b.. | 883,398 | 276,619 | 236,567 | 692,216 | 1,979,964 | 4,068,764 |
| 8 | Public support. (Subtract line 7c from line 6.) | 39,526,591 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 6,842,539 | 7,292,609 | 8,221,828 | 9,951,774 | 11,286,605 | 43,595,355 |
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | 319 | 4 | 960 | 76,989 | 183,894 | 262,166 |
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | 319 | 4 | 960 | 76,989 | 183,894 | 262,166 |
| 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.) .. | 1,507 | -1,040 | 27,309 | 101,071 | 22,303 | 151,150 |
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | 6,844,365 | 7,291,573 | 8,250,097 | 10,129,834 | 11,492,802 | 44,008,671 |
| 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 2024 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-2024 |
(iii) Distributable Amount for 2024 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2024 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2024 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2024: | ||||
| a From 2019....... | ||||
| b From 2020....... | ||||
| c From 2021....... | ||||
| d From 2022....... | ||||
| e From 2023....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2024 distributable amount | ||||
|
i
Carryover from 2019 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2024 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2024 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2024, 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 2024. 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 2025. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2020..... | ||||
| b Excess from 2021..... | ||||
| c Excess from 2022..... | ||||
| d Excess from 2023..... | ||||
| e Excess from 2024..... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|---|
| Schedule A, Part III, Line 12, Explanation of Other Income: | Other income - 2020 Amount: $ 1,507. 2021 Amount: $ -1,040. 2022 Amount: $ 27,309. 2023 Amount: $ 53,017. 2024 Amount: $ 22,303. Bad debt recovery - 2023 Amount: $ 48,054. |
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| Return Reference | Explanation |
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| Form 990, Page 2, Mission Statement | Too many workers face unsafe conditions, excessive working hours, low pay, harassment, and discrimination. While a job in the garment or agriculture sectors can be a first step out of poverty in developing countries, particularly for women, wages may not be sufficient to meet basic needs and provide discretionary income. Also, global estimates indicate there are more than 152 million children workers including in the agriculture sector, and more than 20 million children are in forced labor. The FLA has three overarching objectives: 1) to strengthen the voice of workers; 2) to improve working conditions through transparency and effective remediation; and 3) to demonstrate a positive impact on workers' lives. We work toward these objectives through the collaborative effort of business, civil society organizations, and universities. Our work promotes robust labor standards through an accreditation process that holds companies accountable while driving systemic improvement through innovation, remediation, and capacity building. The standards that guide our work - the FLA code of conduct and principles of fair labor and responsible sourcing - adhere to, and sometimes exceed, established international standards and guidelines. FLA principles are in full support of the International Labor Organization, the universal declaration of human rights (articles 23 and 24), and the sustainable development goals, namely goals 1 ("end poverty in all its forms everywhere") and 8 ("promote sustained, inclusive and sustainable economic growth, full and productive employment and decent work for all"). As with the OECD guidelines for multinational enterprises, the UN Global Compact and the UN Guiding Principles on business and human rights (UN Guiding Principles), the FLA's principles and programs concretize the obligation of companies to recognize and respect the human rights of those impacted by their operations. |
| Form 990, Part VI, Section A, line 6 | Fair Labor Association has the following classes of membership/affiliation: participating companies, participating suppliers, licensee, and university. |
| Form 990, Part VI, Section A, line 7a | The caucus members have the power to appoint representation on the Board of Directors. |
| 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 and CEO review the return noting any necessary changes. W2 and salary information is reviewed by HR. A copy of the return is provided to the audit committee. |
| 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 board. COI disclosures are kept by the President and CEO. 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 that presents a conflict, it is disclosed to the Board and a vote is taken according to the COI policy. If FLA staff members identify a conflict of interest, the Director of Finance, President and CEO 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 relied on objective information before making its decision. The Director of Human Resources annually prepared objective compensation data in the form of an independent survey for association compensation and ensured that it only compared data from peer organizations under similar circumstances and demographics. The last compensation review took place in November 2022. |
| 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 IX, line 11g | Other fees: Program service expenses 1,784,455. Management and general expenses 364,814. Fundraising expenses 0. Total expenses 2,149,269. |
| Form 990, Part XI, line 9: | Foreign currency translation loss -19,621. |
| Form 990, Part XII, Line 2C | The process has been consistent with prior years. |
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