CHANGING TIDES FOUNDATION: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
CHANGING TIDES FOUNDATION (EIN 81-2823830)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-11-07
IRS object ID
202413129349304106
Schema version
2023v5.1
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2024-11-07T15:16:59-06:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt
Return Type990ReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN812823830EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CHANGING TIDES FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlCHANBusinessNameControlTxt
Phone3055627896PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11345 ENCINITAS BLVD 541AddressLine1Txt
CityENCINITASCityNm
State AbbreviationCAStateAbbreviationCd
ZIP92024ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonBECKY MENDOZAPersonNm
Person TitleCHAIRMANPersonTitleTxt
Phone3055627896PhoneNum
Signature2024-11-07SignatureDt
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd
Tax2023TaxYr
Build TS2024-10-15 13:58:12ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerBECKY MENDOZAPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11345 ENCINITAS BLVD 541AddressLine1Txt
CityENCINITASCityNm
State AbbreviationCAStateAbbreviationCd
ZIP92024ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$360,601GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.CHANGINGTIDESFOUNDATION.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2016FormationYr
Legal Domicile StateCALegalDomicileStateCd
Activity Or MissionCHANGING TIDES FOUNDATION EMPOWERS WOMEN TO PROTECT THE PLANET.ActivityOrMissionDesc
Voting Members Governing Body6VotingMembersGoverningBodyCnt
Voting Members Independent6VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers6TotalVolunteersCnt
Total Gross UBI-$1,746TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$209,403PYContributionsGrantsAmt
CY Contributions Grants$318,731CYContributionsGrantsAmt
PY Program Service Revenue$0PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$0PYInvestmentIncomeAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$15,830PYOtherRevenueAmt
CY Other Revenue$37,977CYOtherRevenueAmt
PY Total Revenue$225,233PYTotalRevenueAmt
CY Total Revenue$356,708CYTotalRevenueAmt
PY Grants And Similar Paid$38,377PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$61,366CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$0PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$201,953PYOtherExpensesAmt
CY Other Expenses$231,233CYOtherExpensesAmt
PY Total Expenses$240,330PYTotalExpensesAmt
CY Total Expenses$292,599CYTotalExpensesAmt
PY Revenues Less Expenses-$15,097PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$64,109CYRevenuesLessExpensesAmt
Total Assets BOY$234,433TotalAssetsBOYAmt
Total Assets EOY$298,455TotalAssetsEOYAmt
Total Liabilities BOY$87TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$234,346NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$298,455NetAssetsOrFundBalancesEOYAmt
MissionCHANGING TIDES FOUNDATION EMPOWERS WOMEN TO PROTECT THE PLANET.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$61,366ExpenseAmt
Grant$61,366GrantAmt
DescCHANGING TIDES FOUNDATION EMPOWERS WOMEN TO PROTECT THE PLANET AND PROMOTES INCLUSIVITY AND DIVERSITY IN AND OUT OF THE WATER.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
DescPROVIDE SCHOLARSHIPS TO EMPOWER WOMEN TO PRACTICE ART OR DANCE.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$61,366TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 Footnote0IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising ActivitiesYes (1)FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To OrganizationsYes (1)GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members6GoverningBodyVotingMembersCnt
Independent Voting Member6IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of Committees0MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy0ConflictOfInterestPolicyInd
Whistleblower Policy0WhistleblowerPolicyInd
Document Retention Policy0DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldCAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE ORGANIZATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone3055627896PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11345 ENCINITAS BLVD 541AddressLine1Txt
CityENCINITASCityNm
State AbbreviationCAStateAbbreviationCd
ZIP92024ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
BECKY MENDOZA
CHAIRMAN3.00Yes (X)Yes (X)$0$0$0
SAMUEL BENNETT
SECRETARY2.00Yes (X)Yes (X)$0$0$0
MARISSA MYER
TREASURER1.00Yes (X)Yes (X)$0$0$0
LEAH DAWSON
DIRECTOR1.00Yes (X)$0$0$0
ANNA SANTORO
DIRECTOR1.00Yes (X)$0$0$0
ELIZABETH CLARK
DIRECTOR1.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
All Other Contributions$318,731AllOtherContributionsAmt
Total Contributions$318,731TotalContributionsAmt
Fundraising Gross Income$41,870FundraisingGrossIncomeAmt
Fundraising Direct Expenses$2,147FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$39,723TotalRevenueColumnAmt
Exclusion$39,723ExclusionAmt
FieldValueIRS element (for citing)
Cost Of Goods Sold$1,746CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column-$1,746TotalRevenueColumnAmt
Unrelated Business Revenue-$1,746UnrelatedBusinessRevenueAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$356,708TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue-$1,746UnrelatedBusinessRevenueAmt
Exclusion$39,723ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$61,366TotalAmt
Program Services$61,366ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$4,792TotalAmt
Management And General$4,792ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$138,615TotalAmt
Management And General$138,615ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$9,357TotalAmt
Management And General$9,357ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$3,155TotalAmt
Management And General$3,155ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$24,295TotalAmt
Management And General$24,295ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$1,015TotalAmt
Management And General$1,015ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$4,218TotalAmt
Management And General$4,218ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmtManagement And GeneralManagementAndGeneralAmt
PROGRAM COSTS$39,340$39,340
SOFTWARE & APPS$4,939$4,939
OTHER EXPENSES$1,507$1,507

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$292,599TotalAmt
Program Services$61,366ProgramServicesAmt
Management And General$231,233ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$233,103BOYAmt
EOY$297,729EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$130BOYAmt
EOY$726EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$1,200BOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$234,433BOYAmt
EOY$298,455EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$87BOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$87BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$234,346BOYAmt
EOY$298,455EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$234,346BOYAmt
EOY$298,455EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$234,433BOYAmt
EOY$298,455EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$64,109ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting OtherYes (X)MethodOfAccountingOtherInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS Audited0FSAuditedInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$144,240CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$115,553CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$417,775CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$209,403CurrentTaxYearMinus1YearAmt
Current Tax Year$318,731CurrentTaxYearAmt
Total$1,205,702TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$144,240CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$115,553CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$417,775CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$209,403CurrentTaxYearMinus1YearAmt
Current Tax Year$318,731CurrentTaxYearAmt
Total$1,205,702TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$1,205,702PublicSupportTotal170Amt

Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus1 Year$17,546CurrentTaxYearMinus1YearAmt
Current Tax Year$39,723CurrentTaxYearAmt
Total$57,269TotalAmt
FieldValueIRS element (for citing)
Total Support$1,262,971TotalSupportAmt
Public Support CY1700.95470PublicSupportCY170Pct
Public Support PY1700.98230PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1EARTH DAY FESTEvent1Nm
Gross Receipts Event1$41,870GrossReceiptsEvent1Amt
Gross Revenue Event1$41,870GrossRevenueEvent1Amt
Other Direct Expenses Event1$2,147OtherDirectExpensesEvent1Amt
Gross Receipts Total$41,870GrossReceiptsTotalAmt
Gross Revenue Total Events$41,870GrossRevenueTotalEventsAmt
Oth Direct Expnss Total Events$2,147OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$2,147DirectExpenseSummaryEventsAmt
Net Income Summary$39,723NetIncomeSummaryAmt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records Maintained0GrantRecordsMaintainedInd

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

FieldValueIRS element (for citing)
Business Name Line1FRESH HELP MAUIBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1372 WAIEHU BEACH RDAddressLine1Txt
CityMAKAWAOCityNm
State AbbreviationHIStateAbbreviationCd
ZIP96793ZIPCd
FieldValueIRS element (for citing)
Recipient EIN932952312RecipientEIN
IRC Section501(C)(3)IRCSectionDesc
Cash Grant$61,366CashGrantAmt
Non Cash Assistance$0NonCashAssistanceAmt
Purpose Of GrantGENERAL OPERATIONSPurposeOfGrantTxt
FieldValueIRS element (for citing)
Total501c3 Org1Total501c3OrgCnt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 8BTHE ORGANIATION DOES NOT HAVE ANY COMMITTEES AUTHORIZED TO ACT ON BEHALF OF THE GOVERNING BODY.
FORM 990, PART VI, SECTION B, LINE 11BTHE 990 IS REVIEWED BY THE CHAIRMAN AND DISTRIBUTED TO THE BOARD BEFORE FILING.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC.
FORM 990, PART IX, LINE 11GOTHRE PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 138,615. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 138,615.

Comments

Anonymous: no account or email. Up to 2,000 characters, at most one link. Comments are checked automatically; some wait for review.