2023-11-15T18:09:39-06:00 2022-12-31 814234542 BPM LLP 4200 BOHANNON DRIVE SUITE 250 MENLO PARK CA 940251021 990 2022-01-01 454073624 SUSTAINABLE APPAREL COALITION INC SUST 5103332902 1714 FRANKLIN STREET 100-272 OAKLAND CA 946123409 MARK DENNING CFO 5103332902 2023-11-15 1 MARK DENNING 999009999 0 TAMARA L MCINERNEY P00011797 6508556800 2023-11-15 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z AMINA RAZVI 1714 FRANKLIN STREET 100-272 OAKLAND CA 946123409 33208771 0 X WWW.APPARELCOALITION.ORG X 2011 DE THE SUSTAINABLE APPAREL COALITION, INC. IS A TRADE ORGANIZATION COMPRISED OF BRANDS, RETAILERS, MANUFACTURERS, GOVERNMENT AND NON-GOVERNMENTAL ORGANIZATIONS AND ACADEMIC EXPERTS THAT ARE WORKING TO REDUCE THE ENVIRONMENTAL AND SOCIAL IMPACTS OF APPAREL AND FOOTWEAR PRODUCTS AROUND THE WORLD. THE FOCUS OF THE SUSTAINABLE APPAREL COALITION, INC. IS THE HIGG INDEX, A SUITE OF ASSESSMENT TOOLS THAT STANDARDIZES THE MEASUREMENT OF THE ENVIRONMENTAL AND SOCIAL IMPACTS OF APPAREL AND FOOTWEAR PRODUCTS ACROSS THE PRODUCT LIFECYCLE AND THROUGHOUT THE VALUE CHAIN. 9 9 29 0 0 0 1700531 966617 6788989 8763910 606 19113223 1719893 3478234 10210019 32321984 0 0 0 0 3997842 5259655 0 0 0 4760268 8036564 8758110 13296219 1451909 19025765 12069125 33848362 6653013 9318224 5416112 24530138 THE SAC'S MISSION IS TO TRANSFORM BUSINESS FOR EXPONENTIAL IMPACT THROUGH GROUNDBREAKING TOOLS, COLLABORATIVE PARTNERSHIPS, AND TRUSTED LEADERSHIP FOR INDUSTRY SUSTAINABILITY. 0 0 ESTABLISHING A COMMON APPROACH AND DEVELOPING A STANDARD METHODOLOGY FOR MEASURING AND EVALUATING PRODUCT SUSTAINABILITY PERFORMANCE THAT WILL SPOTLIGHT PRIORITIES FOR ACTION AND OPPORTUNITIES FOR TECHNOLOGICAL INNOVATION IN THESE INDUSTRIES. 0 1 0 1 0 0 0 0 0 1 0 0 0 0 1 0 1 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 1 19 0 1 29 1 0 0 0 0 0 0 0 0 X 9 9 1 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 0 1 1 CA X AMINA RAZVI 5103332902 1714 FRANKLIN STREET 100-272 OAKLAND CA 946123409 DELMAN LEE CHAIR 5.00 X X 0 0 0 JONAS EDER-HANSEN DIRECTOR 2.50 X 0 0 0 DR KRISHNA MANDA DIRECTOR (FROM 10/22) 2.50 X 0 0 0 LENA STAAFGARD TREASURER (FROM 4/22) 2.50 X X 0 0 0 PASCAL BRUN VICE CHAIR 2.50 X X 0 0 0 RUDIGER FOX DIRECTOR (FROM 10/22) 2.50 X 0 0 0 SEAN CADY IMMEDIATE PAST-CHAIR 3.75 X X 0 0 0 TAMAR HOEK SECRETARY 2.50 X X 0 0 0 VIDHURA RALAPANAWE DIRECTOR 2.50 X 0 0 0 MUKUL AGRAWAL DIRECTOR (TO 4/22) 2.50 X 0 0 0 ABHISHEK BANSAL DIRECTOR (TO 10/22) 2.50 X 0 0 0 AMINA RAZVI EXECUTIVE DIRECTOR 40.00 X 478568 0 19198 WENDY DITTMER DIRECTOR OF OPERATIONS 40.00 X 153732 0 14418 AARON DI SILVESTRO DIRECTOR OF HIGG TOOLS 40.00 X 138620 0 343 JANET MENSINK EXECUTIVE DIRECTOR, SLCP 40.00 X 126546 0 12389 CHRISTOPHER MARSHALL DIRECTOR, HIGG TRANSPARENCY 40.00 X 125387 0 8404 SUSANNE GEBAUER SENIOR ASSESSMENT & QUALITY ASSURANCE MANAGER 40.00 X 121441 0 13488 1144294 0 68240 7 0 1 0 SAFEGUARDWORLD INTERNATIONAL LTD SUITE 3-5 EDWIN FODEN BUSINESS CENT SANDBACH UK CW11 3AE CONTRACT SERVICES 1208541 SUMERRA 18101 SW BOONES FERRY RD STE 100 PORTLAND OR 97224 VERIFICATION OVERSIGHT ORGANIZATION 734135 BAPTISTE CARRIERE PRADAL BV - EUR AVAILABLE UPON REQUEST AMSTERDAM NL 1012 KZ CONTRACT SERVICES 515702 QUANTIS SARL REITERGASSE 11 ZURICH SZ 8004 PEFCR DEVELOPMENT 477936 SUSTAINABLE APPAREL COALITION APAC LIMIT RM 2310 23/F DOMINION CENTRE 43-5 HONG KONG HK CONTRACT SERVICES 376968 23 966617 966617 MEMBERSHIP DUES 900099 5916182 5916182 MEMBER SERVICES INCOME 900099 2598851 2598851 MEMBER MEETING REVENUE 900099 248877 248877 8763910 14 14 3461413 3461413 19999996 886787 19113209 19113209 19113209 MISCELLANEOUS INCOME 900099 16821 5821 11000 16821 32321984 8769731 0 22585636 X 497766 4018373 159520 215699 368297 628319 112514 4759233 116246 71971 120649 642071 24557 47804 SOFTWARE DEVELOPMENT & 519673 MEETING EXPENSES 472324 TRAINING & RECRUITMENT 264418 MISCELLANEOUS EXPENSES 135075 121710 13296219 6716449 27503660 3997424 5290147 101318 180160 192548 141858 43044 50690 1059478 339759 14397 11795 137015 472151 12069125 33848362 1993964 2127784 4659049 7190440 6653013 9318224 X 4019760 23283158 1396352 1246980 5416112 24530138 12069125 33848362 X 19025765 -1871116 1959377 X X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 0 192548 141858 50690 50690 X PART X, LINE 2: THE COALITION IS EXEMPT FROM FEDERAL INCOME AND CALIFORNIA FRANCHISE TAXES UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE ("IRC") AND SECTION 23701E OF THE CALIFORNIA REVENUE AND TAXATION CODE, RESPECTIVELY. INCOME OF THE COALITION'S WHOLLY OWNED FOR-PROFIT SUBSIDIARY, HIGG HOLDING COMPANY, IS SUBJECT TO FEDERAL AND STATE INCOME TAXES. THE COALITION ACCOUNTS FOR INCOME TAXES UNDER THE ASSET AND LIABILITY METHOD, WHICH REQUIRES THE RECOGNITION OF DEFERRED TAX ASSETS AND LIABILITIES FOR THE EXPECTED FUTURE TAX CONSEQUENCES OF EVENTS THAT HAVE BEEN INCLUDED IN THE FINANCIAL STATEMENTS. UNDER THIS METHOD, THE COALITION DETERMINES DEFERRED TAX ASSETS AND LIABILITIES ON THE BASIS OF THE DIFFERENCES BETWEEN THE FINANCIAL STATEMENTS AND TAX BASES OF ASSETS AND LIABILITIES BY USING ENACTED TAX RATES IN EFFECT FOR THE YEAR IN WHICH THE DIFFERENCES ARE EXPECTED TO REVERSE. THE EFFECT OF A CHANGE IN TAX RATES ON DEFERRED TAX ASSETS AND LIABILITIES IS RECOGNIZED IN INCOME IN THE PERIOD THAT INCLUDES THE ENACTMENT DATE. THE COALITION RECOGNIZES DEFERRED TAX ASSETS TO THE EXTENT THAT THE COALITION BELIEVES THAT THESE ASSETS ARE MORE LIKELY THAN NOT TO BE REALIZED. IN MAKING SUCH A DETERMINATION, THE COALITION CONSIDERS ALL AVAILABLE POSITIVE AND NEGATIVE EVIDENCE, INCLUDING FUTURE REVERSALS OF EXISTING TAXABLE TEMPORARY DIFFERENCES, PROJECTED FUTURE TAXABLE INCOME, TAX-PLANNING STRATEGIES, AND RESULTS OF RECENT OPERATIONS. IF THE COALITION DETERMINES THAT THE COALITION WOULD BE ABLE TO REALIZE ITS DEFERRED TAX ASSETS IN THE FUTURE IN EXCESS OF ITS NET RECORDED AMOUNT, THE COALITION WOULD MAKE AN ADJUSTMENT TO THE DEFERRED TAX ASSET VALUATION ALLOWANCE, WHICH WOULD REDUCE THE PROVISION FOR INCOME TAXES. THE COALITION RECORDS UNCERTAIN TAX POSITIONS IN ACCORDANCE WITH ASC 740 ON THE BASIS OF A TWO-STEP PROCESS IN WHICH (1) THE COALITION DETERMINES WHETHER IT IS MORE LIKELY THAN NOT THAT THE TAX POSITIONS WILL BE SUSTAINED ON THE BASIS OF THE TECHNICAL MERITS OF THE POSITION AND (2) FOR THOSE TAX POSITIONS THAT MEET THE MORE-LIKELY-THAN-NOT RECOGNITION THRESHOLD, THE COALITION RECOGNIZES THE LARGEST AMOUNT OF TAX BENEFIT THAT IS MORE THAN 50 PERCENT LIKELY TO BE REALIZED UPON ULTIMATE SETTLEMENT WITH THE RELATED TAX AUTHORITY. THE COALITION RECOGNIZES INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS ON THE INCOME TAX BENEFIT LINE IN THE ACCOMPANYING CONSOLIDATED STATEMENTS OF ACTIVITIES. ACCRUED INTEREST AND PENALTIES ARE INCLUDED ON THE RELATED TAX LIABILITY LINE IN THE ACCOMPANYING CONSOLIDATED STATEMENTS OF FINANCIAL POSITION. THE COMPONENTS OF INCOME TAX PROVISION WERE AS FOLLOWS AS OF DECEMBER 31: 2022 2021 DEFERRED: FEDERAL $(1,653,153) $(105,076) STATE (48,989) 2,329 TOTAL DEFERRED $(1,702,142) $(102,747) AS OF DECEMBER 31, 2022 AND 2021, SIGNIFICANT RECONCILING ITEMS BETWEEN THE COALITION'S CORPORATE TAX RATE AND EFFECTIVE TAX RATE INCLUDE THE STATE TAX PROVISION, NET OF FEDERAL BENEFIT, AND PARTNERSHIP INVESTMENT FLOW-THROUGH PERMANENT ITEMS. THE TEMPORARY DIFFERENCES THAT GIVE RISE TO SIGNIFICANT COMPONENTS OF THE NET DEFERRED TAX LIABILITIES WERE AS FOLLOWS AS OF DECEMBER 31: 2022 2021 DEFERRED TAX ASSETS: $ - $7,061 NET OPERATING LOSS CARRYFORWARDS 78,422 R&D CREDIT CARRYFORWARDS DEFERRED TAX LIABILITIES: PARTNERSHIP INVESTMENT (2,017,625) NET DEFERRED TAX LIABILITIES $ - $(1,702,142) ON APRIL 14, 2022, HIGG HOLDING (THE WHOLLY-OWNED SUBSIDIARY OF SAC) ENTERED INTO A PLAN OF REORGANIZATION IN WHICH HIGG HOLDING WAS MERGED INTO HIGG INC. IN A NON-TAXABLE TRANSACTION. AS A RESULT OF THE MERGER, THE REMAINING DEFERRED TAX ASSETS AND LIABILITIES OF HIGG HOLDING WERE TRANSFERRED TO HIGG INC. CONCURRENTLY, SAC ENTERED INTO A STOCK REPURCHASE AGREEMENT WITH HIGG INC. WHEREBY SAC SOLD 4,097,772 SHARES OF CLASS A COMMON STOCK TO HIGG INC. AT $4.8807 PER SHARE, FOR AN AGGREGATE PURCHASE PRICE OF $19,999,996. AFTER THE SHARE TRANSFER, SAC OWNED 6,817,228 OF CLASS A COMMON STOCK OR 19.078% OF HIGG INC. ANY GAIN RESULTING FROM THIS SALE OR REDEMPTION OF SHARES WOULD BE NON-TAXABLE DUE TO THE TAX EXEMPT STATUS OF SAC. DUE TO THE TRANSFER OF THE DEFERRED TAX ASSETS AND LIABILITIES TO A NON-CONTROLLED ENTITY AND THE TAX-EXEMPT STATUS OF SAC, THE REMAINING DEFERRED TAX ASSETS AND LIABILITIES WERE WRITTEN-OFF AS OF THE DATE OF THE TRANSACTION. AS OF BOTH DECEMBER 31, 2022 AND 2021, THE COALITION HAD NO UNRECOGNIZED TAX BENEFITS. THE COALITION DOES NOT EXPECT ANY MATERIAL CHANGES TO ITS UNRECOGNIZED TAX BENEFITS WITHIN THE NEXT TWELVE MONTHS. AS A RESULT, THE COALITION DID NOT RECOGNIZE INTEREST AND PENALTIES RELATED TO UNCERTAIN TAX POSITIONS AS A COMPONENT OF INCOME TAX EXPENSE. THE COALITION FILES FEDERAL AND STATE CORPORATION INCOME TAX RETURNS IN THE UNITED STATES, AND IS EXPECTED TO BE SUBJECT TO MINIMUM AND FRANCHISE TAXES IN VARIOUS STATE TAX JURISDICTIONS DUE TO ITS PASS-THROUGH INVESTMENT. THE COALITION IS SUBJECT TO EXAMINATION BY FEDERAL AND STATE TAXING AUTHORITIES SINCE INCEPTION. EUROPE 1 30 PROGRAM SERVICES SUPPORT EUROPEAN MEMBERS AS RELATED TO SUSTAINABILITY SERVICES OFFERED BY SAC 4583055 EAST ASIA AND THE PACIFIC 1 4 PROGRAM SERVICES SUPPORT ASIAN MEMBERS AS RELATED TO SUSTAINABILITY SERVICES OFFERED BY SAC 436890 NORTH AMERICA 0 2 PROGRAM SERVICES SUPPORT CANADIAN MEMBERS AS RELATED TO SUSTAINABILITY SERVICES OFFERED BY SAC 260659 SOUTH ASIA 0 5 PROGRAM SERVICES SUPPORT ASIAN MEMBERS AS RELATED TO SUSTAINABILITY SERVICES OFFERED BY SAC 166175 2 41 0 0 2 41 5446779 0 5446779 0 0 1 0 0 0 PART I, LINE 3: EXPENSES ARE ACCOUNTED FOR ON THE ACCRUAL BASIS. PART III ACCOUNTING METHOD: X X 0 0 0 AMINA RAZVI EXECUTIVE DIRECTOR 391097 0 87471 0 0 0 5478 0 13720 0 497766 0 0 0 WENDY DITTMER DIRECTOR OF OPERATIONS 139750 0 13982 0 0 0 4721 0 9697 0 168150 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 INDIRECTLY OR DIRECTLY, NEARLY ALL BOARD MEMBERS HAVE BUSINESS WITH ONE ANOTHER. FORM 990, PART VI, SECTION A, LINE 6 SAC SHALL HAVE TWO CLASSES OF MEMBERSHIP: VOTING MEMBERS AND AFFILIATE MEMBERS. ADDITIONAL MEMBERSHIP CLASSES MAY BE ADDED THROUGH AMENDMENT OF THE BYLAWS. VOTING MEMBERS: DIRECT PARTICIPANTS IN THE VALUE CHAIN OF APPAREL AND FOOTWEAR PRODUCT OR PACKAGING, INCLUDING BUT NOT LIMITED TO RETAILERS, BRANDS AND MANUFACTURERS, ARE ELIGIBLE TO BECOME VOTING MEMBERS. THE BOARD OF DIRECTORS MAY ADD ADDITIONAL PRODUCT CATEGORIES AT ITS DISCRETION. NON-GOVERNMENTAL ORGANIZATIONS AND GOVERNMENT AND ACADEMIC INSTITUTIONS ARE ALSO ELIGIBLE TO BECOME VOTING MEMBERS. EACH MEMBERSHIP APPLICATION WILL BE REVIEWED TO VERIFY THAT THE APPLICANT MEETS THE MEMBERSHIP CRITERIA. TO BE IN GOOD STANDING, VOTING MEMBERS MUST BE CURRENT ON THEIR DUES. AFFILIATE MEMBERS: AFFILIATE MEMBERS PARTICIPATE IN GENERAL MEMBERSHIP MEETINGS AND WORKING GROUPS. NON-GOVERNMENTAL ORGANIZATIONS AND GOVERNMENT AND ACADEMIC INSTITUTIONS MAY VOTE ON DECISIONS MADE BY THE VOTING MEMBERSHIP; NO OTHER AFFILIATE MEMBERS MAY VOTE. AFFILIATE MEMBERS WILL SIGN AN AFFILIATE MEMBERSHIP AGREEMENT STIPULATING CONDITIONS OF MEMBERSHIP. AFFILIATE MEMBERS THAT MAKE SIGNIFICANT IN-KIND CONTRIBUTIONS OF INTELLECTUAL CAPITAL TO SAC MAY BE GRANTED VOTING RIGHTS AT THE DISCRETION OF THE BOARD OF DIRECTORS. TO BE IN GOOD STANDING, AFFILIATE MEMBERS MUST BE CURRENT ON THEIR DUES. EACH VOTING MEMBER SHALL BE ENTITLED TO ONE (1) VOTE ON EACH MATTER SUBMITTED TO A VOTE OF THE VOTING MEMBERS. THE ELECTION OF THE BOARD OF DIRECTORS SHALL BE OPEN TO ALL SAC VOTING MEMBERS. EACH DIRECTOR IS ENTITLED TO ONE (1) VOTE. VOTING MEMBERS SHALL HAVE THE RIGHT TO VOTE ON AMENDMENTS TO THE BYLAWS AND THE ELECTION AND REMOVAL OF THE BOARD OF DIRECTORS. UPON DISSOLUTION OR WINDING UP, ALL OF THE CORPORATION'S REMAINING ASSETS SHALL BE DISTRIBUTED AT THE DISCRETION OF THE BOARD OF DIRECTORS TO THE MEMBERS OR TO ANOTHER ORGANIZATION THAT IS THEN QUALIFIED AS AN ORGANIZATION DESCRIBED IN SECTION 501(C)(6) OR SECTION 501(C)(3) OF THE CODE OR ANY SUCCESSOR PROVISION. FORM 990, PART VI, SECTION A, LINE 7A THE BOARD OF DIRECTORS SHALL IDEALLY CONSIST OF 12 TO 15 AND NO MORE THAN 20 MEMBERS ELECTED BY THE VOTING MEMBERSHIP, WITH THE EXACT NUMBER TO BE FIXED FROM TIME TO TIME, AS DECIDED BY THE BOARD OF DIRECTORS. NOMINATIONS FOR DIRECTORSHIPS SHALL BE PUT FORWARD ACCORDING TO GUIDELINES SET BY THE BOARD OF DIRECTORS, WHICH MAY INCLUDE SPECIFIC REQUIREMENTS FOR THE ELIGIBILITY OF CANDIDATES. SUBJECT TO SUCH REQUIREMENTS, DESIGNATED REPRESENTATIVES OF VOTING MEMBERS IN GOOD STANDING MAY BE ELIGIBLE FOR NOMINATION AS A DIRECTOR. OTHER NON-VOTING MEMBERS IN GOOD STANDING MAY BE ELIGIBLE FOR NOMINATION AS A DIRECTOR. OTHER NON-VOTING MEMBERS' REPRESENTATIVES AND NON-MEMBERS WITH SPECIFIC EXPERTISE MAY BE ELIGIBLE FOR NOMINATION AS A DIRECTOR. HOWEVER, AT LEAST 80% OF THE BOARD MUST BE COMPRISED OF DIRECTORS REPRESENTING THE VOTING MEMBERSHIP. NO MORE THAN ONE REPRESENTATIVE OF A GIVEN MEMBER OR NON-MEMBER ORGANIZATION MAY RUN FOR A DIRECTORSHIP OR SERVE ON THE BOARD OF DIRECTORS DURING A FISCAL YEAR. THE ELECTION PROCESS SHALL BE OPEN TO ALL SAC VOTING MEMBERS IN GOOD STANDING FOR A PERIOD OF NOT LESS THAN 30 DAYS AND SHALL TAKE PLACE ANNUALLY FOR ANY OPEN BOARD SEATS, IN ACCORDANCE WITH SAC'S OPERATING POLICY. FORM 990, PART VI, SECTION A, LINE 7B VOTING MEMBERS SHALL HAVE THE RIGHT TO VOTE ON MATERIAL DECISIONS THAT IMPACT ALL MEMBERS, AS DETERMINED BY THE BOARD OF DIRECTORS OR AS REQUIRED BY THE DELAWARE GENERAL CORPORATION LAW. SPECIFICALLY, VOTING MEMBERS SHALL HAVE THE RIGHT TO VOTE ON AMENDMENTS TO THESE BYLAWS AND THE ELECTION AND REMOVAL OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS REVIEWED BY MANAGEMENT AND THEN SUBMITTED TO THE FINANCE COMMITTEE FOR REVIEW. UPON FINANCE COMMITTEE APPROVAL, A FULL COPY OF THE FORM 990 IS PRESENTED TO THE BOARD FOR REVIEW AND APPROVAL. FORM 990, PART VI, SECTION B, LINE 12C ALL DIRECTORS ARE UNDER THIS POLICY, INCLUDING THE EXECUTIVE DIRECTOR. ANNUAL SUBMISSIONS ARE PROVIDED BY ALL DIRECTORS ADVISING TO THE BEST OF THEIR KNOWLEDGE OF ANY INTEREST. A COPY OF THIS IS AVAILABLE TO ANY DIRECTOR. IF A DIRECTOR ACQUIRES AN INTEREST OR A CIRCUMSTANCE ARISES THAT MAY CAUSE A CONFLICT OF INTEREST DURING THEIR TERM, THEY ARE TO NOTIFY IN WRITING THE CHAIR OR VICE CHAIR. NO DIRECTOR SHALL VOTE ON ANY MATTER IN WHICH THEY HAVE A CONFLICT OF INTEREST. ANY DIRECTOR WHO HAS AN INTEREST OR A CONFLICT OF INTEREST IS REQUIRED TO LEAVE THE ROOM IN WHICH THE DISCUSSION IS CARRIED ON REGARDING THE CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15A COMPENSATION OF THE EXECUTIVE DIRECTOR WAS DETERMINED USING MARKET DATA OF SIMILAR SIZED INDUSTRY ASSOCIATIONS IN THE UNITED STATES AS WELL AS COMPARABLY SIZED NATIONAL SUSTAINABILITY ORGANIZATIONS OF SIMILAR MISSIONS. COMPENSATION WAS APPROVED BY THE MEMBERS OF THE BOARD OF DIRECTORS WHO ARE INDEPENDENT, AND THE PROCESS WAS DOCUMENTED. THE PROCESS WAS LAST COMPLETED IN APRIL, 2023. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G CONSULTING 3,505,371. CONSULTING - INTERNAL ORG GOVERNANCE 47,459. CONSULTING - IMPLEMENTATION SUPPORT 135,280. CONSULTING - CAF 116,577. CONSULTING - VERIFICATION OVERSIGHT 660,467. CONSULTING - COMMS AND EVENT MANAGEMENT 8,400. CONSULTING - CONTINGENCIES 157,610. CONSULTING - TECHNOLOGY 39,764. CONSULTING - BOARD DEVELOPEMENT 88,305. FORM 990, PART XI, LINE 9: FOREIGN EXCHANGE LOSS -78,807. ADJUSTMENT RELATED TO CLOSING SUBSIDIARY 2,038,184. FORM 990. PART XII, LINE 2C. NO CHANGE IN THE PROCESS FROM THE PRIOR YEAR. HIGG COMPANY LLC 384 COLUSA AVE KENSINGTON CA 94707 834312755 SOFTWARE CA SUSTAINABLE APPAREL COALITION UNRELATED -351135 0 0 SUSTAINABLE APPAREL COALITION APAC LIMITED ROOM 2310 23F DOMINION CENTRE 4 HONG KONG HK 43-59 PROMOTE APPAREL INDUSTRY HK SUSTAINABLE APPAREL COALITION C 284952 15322 1 HIGG HOLDING COMPANY 1714 FRANKLIN STREET 100-272 OAKLAND CA 94612 845103457 COMPUTER SOFTWARE DE SUSTAINABLE APPAREL COALITION C 1.00000 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 1 1 1 SUSTAINABLE APPAREL COALITION APAC LIMITED O 376968 ACTUAL HIGG COMPANY LLC L 71500 ACTUAL HIGG COMPANY LLC Q 36314 ACTUAL HIGG COMPANY LLC R 731742 ACTUAL HIGG COMPANY LLC S 1146614 ACTUAL