2024-09-29T09:07:15-05:00 2023-12-31 861065772 DELOITTE TAX LLP 12830 EL CAMINO REAL SUITE 600 SAN DIEGO CA 92130 990 2023-01-01 203395198 TIDES NETWORK TIDE 4155616400 1012 TORNEY AVENUE SAN FRANCISCO CA 94129 JAMES LUM TREASURER/CFO 4155616400 2024-09-26 1 1 JOCELYNE MILLER P00634378 6192326500 2023 2024-10-15 13:58:12Z JANIECE EVANS-PAGE 1012 TORNEY AVENUE SAN FRANCISCO CA 94129 46329664 0 X WWW.TIDES.ORG X 2005 CA TO SUPPORT AND ADVANCE THE OTHER TIDES ENTITIES BY PROVIDING EXECUTIVE LEADERSHIP, HR RESOURCES, FINANCIAL MANAGEMENT AND ACCOUNTING, LEGAL AND COMPLIANCE, AND ADMINISTRATIVE SERVICES. 20 19 290 15 0 0 276197 18236 38853158 46001622 0 0 287734 309806 39417089 46329664 157218 251708 0 0 29245591 34700817 0 0 1525459 10014280 11471828 39417089 46424353 0 -94689 11974627 10474683 7560751 6155496 4413876 4319187 THE TIDES ENTITIES WORK IN PARTNERSHIP WITH MOVEMENT LEADERS, NONPROFITS, DONORS, FOUNDATIONS, AND CORPORATIONS BY PROVIDING SERVICES LIKE FISCAL SPONSORSHIP, DONOR ADVISED FUNDS, GRANTMAKING, AND OTHER PHILANTHROPIC SERVICES TO ADVANCE SOCIAL JUSTICE. 0 0 8824904 251708 46329664 TIDES NETWORK (THE "NETWORK") PROVIDES SHARED SERVICES AND OVERSEES THE OPERATIONS, APPOINTS BOARD MEMBERS, AND PROVIDES EXECUTIVE LEADERSHIP AND ADMINISTRATIVE SUPPORT FOR THE OTHER TIDES ORGANIZATIONS (TIDES CENTER, TIDES FOUNDATION, TIDES, INC., AND TIDES TWO RIVERS FUND). THE NETWORK'S SPECIFIC ACTIVITIES INCLUDE SETTING MISSION AND STRATEGY WITH OTHER TIDES ENTITIES, AND SUPPORTING THEIR FINANCIAL LEADERSHIP, RISK MANAGEMENT, COMMUNICATIONS, ADMINISTRATION OF HUMAN RESOURCES, AS WELL AS ADMINISTRATION OF INFORMATION TECHNOLOGY AND OTHER OFFICE SYSTEMS. 8824904 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 66 0 1 290 1 0 0 0 0 0 0 0 0 0 0 0 0 X 20 19 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AL AR CA CT FL GA HI IL KS KY MD MA MI MN MS MO ND NC NH NJ NM NY OK OR PA RI SC TN UT VA WI WV X X JAMES LUM 4155616400 1012 TORNEY AVENUE SAN FRANCISCO CA 94129 JANIECE EVANS-PAGE DIRECTOR, CEO 5.00 50.00 X X 767769 0 28192 ANTOINETTE KLATZKY DIRECTOR, SECRETARY (THRU 11/2023) 2.00 2.00 X X 0 0 0 BRICKSON DIAMOND DIR VICE CHAIR (THRU 11/23) CHAIR (FROM 11/23) 2.00 2.00 X X 0 0 0 CHERYL D ALSTON DIR TREAS (THRU 11/23), SEC (FROM 11/23) 2.00 2.00 X X 0 0 0 MARC DIAZ DIRECTOR, VICE CHAIR (FROM 11/23) 2.00 2.00 X X 0 0 0 ROSLYN DAWSON THOMPSON DIRECTOR, CHAIR (THRU 11/2023) 2.00 2.00 X X 0 0 0 TIM WANG DIRECTOR, TREASURER (FROM 11/2023) 2.00 2.00 X X 0 0 0 ANGELA CHADWICK DIRECTOR (FROM 11/2023) 2.00 2.00 X 0 0 0 DYLAN ORR DIRECTOR 2.00 2.00 X 0 0 0 EDWARD G LLOYD DIRECTOR 2.00 2.00 X 0 0 0 ELIZER DARRIS DIRECTOR (FROM 11/2023) 2.00 2.00 X 0 0 0 JACOB WELDON DIRECTOR 2.00 2.00 X 0 0 0 JEFFERY WALLACE DIRECTOR (FROM 11/2023) 2.00 2.00 X 0 0 0 JESSICA CARVALHO MORRIS DIRECTOR 2.00 2.00 X 0 0 0 JOHN OXTOBY DIRECTOR (THRU 11/2023) 2.00 2.00 X 0 0 0 LINDA VERHULP DIRECTOR (THRU 11/2023) 2.00 2.00 X 0 0 0 LORI CHATMAN DIRECTOR (FROM 11/2023) 2.00 2.00 X 0 0 0 MICHAEL FERNANDEZ DIRECTOR (THRU 11/2023) 2.00 2.00 X 0 0 0 MICHAEL ROBERTS DIRECTOR (FROM 11/2023) 2.00 2.00 X 0 0 0 REGINA JACKSON DIRECTOR 2.00 2.00 X 0 0 0 SHELBY CHESTNUT DIRECTOR (FROM 11/2023) 2.00 2.00 X 0 0 0 SID ESPINOSA DIRECTOR (THRU 11/2023) 2.00 2.00 X 0 0 0 SULMA ARIAS DIRECTOR (FROM 11/2023) 2.00 2.00 X 0 0 0 TRISTA HARRIS DIRECTOR 2.00 2.00 X 0 0 0 SUNEELA JAIN ASST SECRETARY, CHIEF LEGAL & COMPL. OFFICER 41.00 14.00 X 364674 0 47465 JAMES LUM ASSISTANT TREAS./CFO (FROM 5/2023) 17.00 38.00 X 322612 0 38704 HOLDEN LEE ASSISTANT TREAS./CFO (THRU 5/2023) 17.00 38.00 X 269147 0 23888 DANIEL SHANNON CHIEF PARTNERSHIPS OFFICER 55.00 0.00 X 444231 0 45350 ANUCHA BROWNE CHIEF IMPACT OFFICER 55.00 0.00 X 382371 0 35122 GWENDOLYN TILLMAN CHIEF PEOPLE OFFICER (THRU 12/2023) 55.00 0.00 X 342600 0 28049 PETER T MARTIN DIRECTOR, PHILANTHROPIC SERVICES 40.00 0.00 X 279738 0 53864 LISA JACKSON EXEC. DIR. OF TIDES CENTER 40.00 0.00 X 261723 0 17396 MYINT ZAR SR. DIR., FINANCE - TIDES FOUNDATION 40.00 0.00 X 239885 0 36062 ASHLEY BASTINELLI SENIOR DIRECTOR, PEOPLE 40.00 0.00 X 241993 0 24546 HARRIET SIBERAS SENIOR DIRECTOR, CORPORATE AND STRATEGIC 40.00 0.00 X 248217 0 1758 4164960 0 380396 120 0 1 0 AJILON PROFESSIONAL STAFFING LLC DEPT CH 14031 PALATINE IL 94502 CONSULTING 732831 TECHFIDES LLC 5900 LAKE FOREST DRIVE SUITE 300 MCKINNEY TX 60201 CONSULTING 549762 JENNER & BLOCK LLP 353 NORTH CLARK ST CHICAGO IL 75070 CONSULTING 487409 ORACLE AMERICA INC 500 ORACLE PARKWAY REDWOOD SHORES CA 20005 CONSULTING 442025 BOXIT LLC 2261 HARBOR BAY PARKWAY ALAMEDA CA 02116 IT SERVICES 407546 27 18236 18236 NETWORK SERVICE FEE 561000 45026375 45026375 MANAGEMENT & CONSULTING F 561000 841652 841652 RENTAL INCOME 532000 56786 56786 CONFERENCE ROOM RENTAL 532000 50129 50129 PHONE CHARGES 561499 26680 26680 46001622 REIMBURSEMENT/REFUNDS 900099 309804 309804 2 2 309806 46329664 46311428 0 0 251708 251708 2893404 249693 2430981 212730 25193126 5909683 19041171 242272 1028513 225553 786298 16662 3618156 793462 2766080 58614 1967618 431499 1504244 31875 4001908 400191 3201526 400191 1156376 1156376 371156 371156 168621 16862 134897 16862 530289 53029 424231 53029 991813 99181 793451 99181 1487308 148731 1189846 148731 950699 95070 760559 95070 291813 29181 233451 29181 77 8 61 8 143213 143213 68100 68100 PAYROLL PROCESSING FEES 466348 46635 373078 46635 BOARD EXPENSES 99925 99925 LICENSES 95671 9567 76537 9567 BANKING FEES 7628 763 6102 763 640883 64088 512707 64088 46424353 8824904 36073990 1525459 3449142 2333502 275369 449075 402025 573568 2374091 1585053 790567 789038 7057524 6329500 11974627 10474683 4392002 3704888 2646 3166103 2450608 7560751 6155496 X 4413876 4319187 4413876 4319187 11974627 10474683 -94689 0 X 0 1 X 1 0 X X X 3 TIDES FOUNDATION 510198509 7 1 6500 18103296 TIDES CENTER 943213100 7 1 50708 26096548 TIDES INC 571138099 10 1 0 717509 3 57208 44917353 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 SCHEDULE A, PART IV, SECTION A, LINE 6: TIDES NETWORK (THE "NETWORK") PROVIDES SHARED SERVICES AND OVERSEES THE OPERATIONS, APPOINTS BOARD MEMBERS, AND PROVIDES EXECUTIVE LEADERSHIP AND ADMINISTRATIVE SUPPORT FOR THE OTHER TIDES ORGANIZATIONS, INCLUDING TIDES CENTER, TIDES FOUNDATION AND TIDES INC. THE NETWORK'S SPECIFIC ACTIVITIES INCLUDE SETTING MISSION AND STRATEGY WITH OTHER TIDES ENTITIES, AND SUPPORTING THEIR FINANCIAL LEADERSHIP, RISK MANAGEMENT, COMMUNICATIONS, ADMINISTRATION OF HUMAN RESOURCES, AS WELL AS ADMINISTRATION OF INFORMATION TECHNOLOGY AND OTHER OFFICE SYSTEMS. ALL DIRECT AND INDIRECT COSTS, INCLUDING MANAGEMENT SALARIES AND SUPPORTING SERVICES OF TIDES CENTRAL OFFICE, ARE INCURRED WITHIN TIDES NETWORK. CONSISTENT WITH ITS STATUS AS A TYPE II SUPPORTING ORGANIZATION, AS WELL AS ITS ORGANIZATIONAL DOCUMENTS AND APPROVED APPLICATION FOR EXEMPT STATUS, TIDES NETWORK ENGAGES SOLELY IN ACTIVITIES THAT SUPPORT OR BENEFIT ITS SUPPORTED ORGANIZATIONS OR ORGANIZATIONS UNDER THEIR DIRECTION AND CONTROL. SCHEDULE A, PART IV, SECTION C, LINE 1: TIDES NETWORK'S SUPPORTED ORGANIZATIONS ARE TIDES FOUNDATION, TIDES CENTER AND TIDES INC. EACH MEMBER OF THE TIDES NETWORK BOARD OF DIRECTORS IS ALSO A MEMBER OF ONE OF THE TIDES CENTER OR TIDES FOUNDATION BOARD OF DIRECTORS. OFFICERS OF TIDES NETWORK CONSTITUTE A MAJORITY OF THE MEMBERS OF THE BOARD OF TIDES INC. PART I, LINE 12G, COLUMN (VI): TIDES NETWORK (THE "NETWORK") PROVIDES SHARED SERVICES AND OVERSEES THE OPERATIONS, APPOINTS BOARD MEMBERS, AND PROVIDES EXECUTIVE LEADERSHIP AND ADMINISTRATIVE SUPPORT FOR THE OTHER TIDES ORGANIZATIONS (TIDES CENTER, TIDES FOUNDATION, TIDES, INC., AND TIDES TWO RIVERS FUND). THE NETWORK'S SPECIFIC ACTIVITIES INCLUDE SETTING MISSION AND STRATEGY WITH OTHER TIDES ENTITIES, AND SUPPORTING THEIR FINANCIAL LEADERSHIP, RISK MANAGEMENT, COMMUNICATIONS, ADMINISTRATION OF HUMAN RESOURCES, AS WELL AS ADMINISTRATION OF INFORMATION TECHNOLOGY AND OTHER OFFICE SYSTEMS. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 732357 184185 548172 143631 105265 38366 1498103 1295603 202500 789038 DUE FROM RELATED ORGANIZATIONS 3977411 RIGHT OF USE LEASE ASSETS 2352089 6329500 SECURITY DEPOSITS 3830 LEASE LIABILITY - CURRENT 1477094 LEASE LIABILITY - LONG TERM 969684 2450608 X PART X, LINE 2: MANAGEMENT EVALUATED TIDES ORGANIZATIONS' TAX POSITIONS AND CONCLUDED THAT THEY HAD MAINTAINED THEIR TAX EXEMPT STATUS AND HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE CONSOLIDATED FINANCIAL STATEMENTS. THEREFORE, NO PROVISION OR LIABILITY FOR INCOME TAXES HAS BEEN INCLUDED IN THE CONSOLIDATED FINANCIAL STATEMENTS. 1 TIDES CENTER 1012 TORNEY AVENUE SAN FRANCISCO CA 94129 943213100 501(C)(3) 50708 0 GENERAL SUPPORT TIDES FOUNDATION 1012 TORNEY AVENUE SAN FRANCISCO CA 94129 510198509 501(C)(3) 6500 0 GENERAL SUPPORT BOWIE STATE UNIVERSITY 14000 JERICHO PARK ROAD SUITE 170 BOWIE MD 20715 520952758 501(C)(3) 187500 0 GENERAL SUPPORT 3 0 PART I, LINE 2: DURING 2023, THE GRANTS THAT WERE PROVIDED TO SUPPORTED ORGANIZATIONS OF TIDES NETWORK WERE MONITORED VIA OVERLAPPING GOVERNING BODY AND MANAGEMENT OF THE SUPPORTING/SUPPORTED ORGANIZATIONS. TIDES NETWORK ALSO MADE A GRANT TO BOWIE STATE UNIVERSITY TO SUPPORT A FELLOWSHIP PROGRAM, WHICH WAS MONITORED VIA FIRST-HAND OBSERVATION. X X X 0 0 0 0 0 0 0 0 0 JANIECE EVANS-PAGE DIRECTOR, CEO 578566 0 187140 0 2063 0 0 0 28192 0 795961 0 0 0 DANIEL SHANNON CHIEF PARTNERSHIPS OFFICER 369116 0 74802 0 313 0 16334 0 29016 0 489581 0 0 0 ANUCHA BROWNE CHIEF IMPACT OFFICER 347931 0 32295 0 2145 0 2875 0 32247 0 417493 0 0 0 SUNEELA JAIN ASST SECRETARY, CHIEF LEGAL & COMPL. 315101 0 49260 0 313 0 15279 0 32186 0 412139 0 0 0 GWENDOLYN TILLMAN CHIEF PEOPLE OFFICER (THRU 12/2023) 251333 0 53291 0 37976 0 14345 0 13704 0 370649 0 0 0 JAMES LUM ASSISTANT TREAS./CFO (FROM 5/2023) 295969 0 25675 0 968 0 13667 0 25037 0 361316 0 0 0 PETER T MARTIN DIRECTOR, PHILANTHROPIC SERVICES 276896 0 2400 0 442 0 12961 0 40903 0 333602 0 0 0 HOLDEN LEE ASSISTANT TREAS./CFO (THRU 5/2023) 180120 0 43015 0 46012 0 11485 0 12403 0 293035 0 0 0 LISA JACKSON EXEC. DIR. OF TIDES CENTER 258200 0 2400 0 1123 0 13062 0 4334 0 279119 0 0 0 MYINT ZAR SR. DIR., FINANCE - TIDES FOUNDATION 232485 0 2400 0 5000 0 11910 0 24152 0 275947 0 0 0 ASHLEY BASTINELLI SENIOR DIRECTOR, PEOPLE 219351 0 2400 0 20242 0 9579 0 14967 0 266539 0 0 0 HARRIET SIBERAS SENIOR DIRECTOR, CORPORATE AND STRAT 245575 0 2400 0 242 0 0 0 1758 0 249975 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN INDEPENDENT TAX ACCOUNTANT IN CONJUNCTION WITH THE ORGANIZATION'S FINANCE AND ACCOUNTING DEPARTMENT. THE TREASURER/CFO AND LEGAL COUNSEL, AND COMPLIANCE REVIEW A DRAFT OF THE FORM 990; ADJUSTMENTS ARE MADE AS NECESSARY. THE FORM 990 IS THEN SENT TO THE AUDIT RISK COMMITTEE FOR REVIEW PRIOR TO FILING. A COMPLETE COPY OF THE FORM 990 IS THEN PROVIDED TO THE MEMBERS OF THE BOARD OF DIRECTORS PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C UNDER THE TERMS OF THE CONFLICT OF INTEREST POLICY, COVERED INDIVIDUALS, INCLUDING OFFICERS AND MEMBERS OF THE BOARD OF DIRECTORS, CENTER ADVISORY BOARDS, AND DESIGNATED STAFF ARE REQUIRED TO SUBMIT CONFLICT OF INTEREST DISCLOSURE STATEMENTS AT THE TIME A PERSON BECOMES A COVERED INDIVIDUAL AND ANNUALLY THEREAFTER. THE POLICY REQUIRES COVERED INDIVIDUALS TO PERIODICALLY UPDATE THE CONFLICT OF INTEREST STATEMENT AS MATERIAL FACTS CHANGE, AS WELL AS MAKE VERBAL AND/OR WRITTEN DISCLOSURES OF POTENTIAL CONFLICTS OF INTEREST AS THEY ARISE. AT ANY TIME THAT A POTENTIAL OR ACTUAL CONFLICT OF INTEREST IS IDENTIFIED, DISCLOSURE MUST BE MADE TO THE BOARD OF DIRECTORS, THE APPROPRIATE COMMITTEE, OR STAFF (DEPENDING ON THE NATURE OF THE POTENTIAL OR ACTUAL CONFLICT). PRIOR TO ACTING ON ANY MATTER WHERE A POTENTIAL OR ACTUAL CONFLICT IS IDENTIFIED WITH RESPECT TO AN OFFICER OR MEMBER OF THE BOARD, THE CONFLICT AND ALL MATERIAL FACTS RELATED TO IT MUST BE FULLY DISCLOSED BY THE COVERED INDIVIDUAL TO THE BOARD PRIOR TO CONSIDERATION OF THE PROPOSED MATTER. IF THE BOARD DETERMINES A CONFLICT OF INTERESTS EXISTS, THE COVERED INDIVIDUAL, IF REQUESTED TO DO SO BY THE CHAIR OF THE BOARD, MAY PROVIDE ADDITIONAL FACTUAL INFORMATION REGARDING THE AFFECTED TRANSACTION, BUT MAY NOT PARTICIPATE IN OR ATTEMPT TO INFLUENCE DELIBERATION AND VOTING. THE COVERED INDIVIDUAL MUST BE EXCUSED FROM THE MEETING PRIOR TO DELIBERATION, AND MAY NOT RETURN UNTIL DELIBERATION AND VOTING ON THE MATTER HAVE BEEN CONCLUDED. THE POLICY PROVIDES FOR SIMILAR PROCEDURES FOR ADVISORY COMMITTEES TO ADDRESS MATTERS THAT ARE DECIDED AT THE ADVISORY COMMITTEE LEVEL. IF QUESTIONS ARISE WITH RESPECT TO THE POLICY OR PROCEDURES FOR DISCLOSING A POTENTIAL OR ACTUAL CONFLICT, THE MATTER MAY BE REFERRED TO HUMAN RESOURCES OR THE LEGAL, COMPLIANCE AND RISK DEPARTMENT FOR REVIEW AND RESOLUTION CONSISTENT WITH THE POLICY. IN THE EVENT OF A DELAY IN COLLECTION OF DISCLOSURE STATEMENTS, THE ORGANIZATION TAKES STEPS TO ADDRESS SO THAT THE FORMS ARE BROUGHT UP TO DATE. FORM 990, PART VI, SECTION B, LINE 15 THE TIDES NETWORK BOARD OF DIRECTORS IS RESPONSIBLE FOR REVIEWING ANY NEW, MODIFIED OR EXTENDED COMPENSATION PACKAGES OF THE CEO AND CFO, AND MAY, IN ITS DISCRETION, REVIEW THE COMPENSATION OF ANY OTHER PERSONS WHOM THE BOARD DETERMINES IS AN A POSITION TO EXERCISE SUBSTANTIAL INFLUENCE OVER THE AFFAIRS OF TIDES. TIDES PRIORITIZES EQUITABLE COMPENSATION FOR ALL TIDES STAFF AND EVALUATES COMPENSATION INTERNALLY AND WITH COMPARABLE ORGANIZATIONS TO ENSURE THAT IT IS JUST, REASONABLE, AND EQUITABLE. FOR THE CEO AND CFO, TIDES NETWORK BOARD OF DIRECTORS' EXECUTIVE COMPENSATION SUBCOMMITTEE REVIEWS PERFORMANCE AND COMPENSATION ANNUALLY, UTILIZING COMPENSATION STUDIES TO DETERMINE APPROPRIATE COMPENSATION. THIS PROCESS IS DOCUMENTED IN THE MINUTES OF THE EXECUTIVE COMPENSATION SUBCOMMITTEE. TIDES NETWORK ALSO UTILIZES COMPARABILITY STUDIES IN DETERMINING APPROPRIATE COMPENSATION FOR OTHER EXECUTIVES AND KEY EMPLOYEES OF THE ORGANIZATION. THE LAST COMPENSATION REVIEWS FOR THE CEO AND CFO WERE PERFORMED IN FEBRUARY, 2023. TIDES ALSO EVALUATES ALL STAFF COMPENSATION PERIODICALLY USING EXTERNAL STUDIES TO ENSURE EQUITABLE COMPENSATION. IN 2023, A COMPENSATION ANALYSIS WAS COMPLETED FOR EVERY TIDES POSITION. FORM 990, PART VI, SECTION C, LINE 19 THE FINANCIAL STATEMENTS ARE PROVIDED ON THE ORGANIZATION'S WEBSITE. THE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE NOT GENERALLY PROVIDED. TIDES INC 1012 TORNEY AVENUE SAN FRANCISCO CA 94129 571138099 DEVELOP/OPERATE FACILITIES MGMT AND MULTI-TENANT NONPROFIT CENTERS CA 501(C)(3) 10 TIDES NETWORK 1 TIDES TWO RIVERS FUND 1012 TORNEY AVENUE SAN FRANCISCO CA 94129 201588459 DEVELOP/OPERATE FACILITIES MGMT AND MULTI-TENANT NONPROFIT CENTERS CA 501(C)(3) 12A, I TIDES NETWORK 1 HARDING ROCK FUND 1012 TORNEY AVENUE SAN FRANCISCO CA 94129 201430532 HOLD AND MANAGE INVESTMENT ON BEHALF OF TIDES FOUNDATION CA 501(C)(3) 12A, I TIDES FOUNDATION 1 TIDES FOUNDATION 1012 TORNEY AVENUE SAN FRANCISCO CA 94129 510198509 GRANTMAKING CA 501(C)(3) 7 TIDES NETWORK 1 BEAUCHAMP CHARITIES 2454 ALTON PARKWAY IRVINE CA 92606 330956671 GRANTMAKING AND SUPPORT OF TIDES FOUNDATION CA 501(C)(3) 12A, I TIDES FOUNDATION 1 TIDES CENTER 1012 TORNEY AVENUE SAN FRANCISCO CA 94129 943213100 PROJECT DEVELOPMENT & MANAGEMENT CA 501(C)(3) 7 TIDES NETWORK 1 1 1 0 1 0 0 0 0 1 1 1 0 1 1 1 1 1 0 0 TIDES CENTER B 50708 BOOK VALUE TIDES INC K 1176574 BOOK VALUE TIDES TWO RIVERS FUND K 286715 BOOK VALUE TIDES CENTER L 26096548 BOOK VALUE TIDES FOUNDATION L 18103296 BOOK VALUE TIDES INC L 717509 BOOK VALUE TIDES TWO RIVERS FUND L 109022 BOOK VALUE TIDES CENTER P 7156779 BOOK VALUE TIDES CENTER Q 502137 BOOK VALUE