Description Aalfs Manufacturing Company, owned and run by the founding Aalfs family, just might have a gene for the jeans business. The company designs, makes, and markets clothing (primarily jeans and denimwear) to big-name retailers nationwide. Clients include J.C. Penney (since 1943), American Eagle, Tommy Hilfiger, Gap, Old Navy, and even Harley Davidson. Founded in Iowa in 1892 by H.A. Baker and renamed the Aalfs-Baker Manufacturing Company in 1929, when Wilbur Aalfs held the presidential title, the apparel manufacturer officially became Aalfs Manufacturing Company in 1959.