2023-11-14T01:20:21-06:00 2022-12-31 861065772 DELOITTE TAX LLP 695 TOWN CENTER DRIVE SUITE 1000 COSTA MESA CA 92626 990 2022-01-01 203395198 TIDES NETWORK TIDE 4155616400 1012 TORNEY AVENUE SAN FRANCISCO CA 94129 JAMES LUM TREASURER/CFO 4155616400 2023-11-09 1 JAMES LUM 999009999 0 JESSICA KARANTONIS P00969387 7144367100 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z X JANIECE EVANS-PAGE 1012 TORNEY AVENUE SAN FRANCISCO CA 94129 39417089 0 X WWW.TIDES.ORG X 2005 CA TO SUPPORT OTHER TIDES ENTITIES THROUGH EXECUTIVE LEADERSHIP AND ADMINISTRATIVE SERVICES. 17 16 203 15 0 0 63353 276197 32523182 38853158 0 0 159043 287734 32745578 39417089 444982 157218 0 0 24130594 29245591 0 0 1440349 8170001 10014280 32745577 39417089 1 0 10557656 11974627 6143780 7560751 4413876 4413876 TO ACCELERATE THE PACE OF SOCIAL CHANGE, WORKING WITH INNOVATIVE PARTNERS TO SOLVE SOCIETY'S TOUGHEST PROBLEMS. 0 0 9277557 157218 38853158 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 SUPPORRTING THEIR FINANCIAL LEADERSHIP, RISK MANAGEMENT, COMMUNICATIONS, ADMINISTRATION OF HUMAN RESOURCES, AS WELL AS ADMINISTRATION OF INFORMATION TECHNOLOGY AND OTHER OFFICE SYSTEMS. 9277557 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 49 0 1 203 1 0 0 0 0 0 0 0 0 0 0 0 0 X 17 16 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA DC HI MA MD MI NY PA X X JAMES LUM 4155616300 1012 TORNEY AVENUE SAN FRANCISCO CA 94129 ANTOINETTE KLATZKY DIRECTOR, SECRETARY 2.00 2.00 X X 0 0 0 BRICKSON DIAMOND DIRECTOR, VICE CHAIR 2.00 2.00 X X 0 0 0 CHERYL D ALSTON DIRECTOR, TREASURER 2.00 2.00 X 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 JACOB WELDON DIRECTOR 2.00 2.00 X 0 0 0 JANIECE EVANS-PAGE DIRECTOR, CEO 5.00 50.00 X X 745962 0 22457 JESSICA CARVALHO MORRIS DIRECTOR 2.00 2.00 X 0 0 0 JOHN OXTOBY DIRECTOR 2.00 2.00 X 0 0 0 LINDA VERHULP DIRECTOR 2.00 2.00 X 0 0 0 MARC DIAZ DIRECTOR 2.00 2.00 X 0 0 0 MICHAEL FERNANDEZ DIRECTOR 2.00 2.00 X 0 0 0 REGINA JACKSON DIRECTOR 2.00 2.00 X 0 0 0 ROSLYN DAWSON THOMPSON DIRECTOR, CHAIR 2.00 2.00 X X 0 0 0 SID ESPINOSA DIRECTOR 2.00 2.00 X 0 0 0 TIM WANG DIRECTOR 2.00 2.00 X 0 0 0 TRISTA HARRIS DIRECTOR 2.00 2.00 X 0 0 0 HOLDEN LEE ASSISTANT TREASURER/CFO 17.00 38.00 X 454564 0 41767 JENNIFER MARIE LANDIG ASSISTANT SEC. - THRU 4/2022 36.00 4.00 X 124570 0 12094 SUNEELA JAIN SEC./CHIEF LEGAL & ETHICS OFFICER 41.00 14.00 X 353956 0 65045 ANUCHA BROWNE - START 5312022 CHIEF IMPACT OFFICER 55.00 0.00 X 151115 0 33978 DANIEL SHANNON CHIEF PARTNERSHIPS OFFICER 33.00 0.00 X 486092 0 62458 GWENDOLYN TILLMAN CHIEF OF PEOPLE OFFICER 55.00 0.00 X 402246 0 34474 BELINDA ONG DIRECTOR OF FINANCE 40.00 0.00 X 244649 0 58908 DAVID SCHRAYER DIRECTOR OF REAL ESTATE & OPERATIONS 40.00 4.00 X 196751 0 35614 DHAVAL PATEL DIRECTOR OF INVESTMENT 40.00 0.00 X 218744 0 38493 LISA JACKSON EXECUTIVE DIRECTOR OF TIDES CENTER 40.00 0.00 X 266785 0 18192 PETER T MARTIN DIRECTOR OF PHILANTHROPIC SERVICES 40.00 0.00 X 271491 0 48907 3916925 0 472387 12 0 1 0 TECHFIDES 5900 LAKE FOREST DRIVE SUITE 300 MCKINNEY TX 75070 IT SERVICES 480674 BOXIT LLC 2261 HARBOR BAY PARKWAY ALAMEDA CA 94502 IT SERVICES 377786 DECOLONIZE DESIGN 5041 VALLEY RIDGE AVE VIEW PARK CA 90043 CONSULTING 227700 NARIS COMMUNICATIONS LLC 4648 PRATER WAY SE SMYRNA GA 30080 CONSULTING 194062 THE BRIDGESPAN GROUP INC 2 COPLEY PLACE SUITE 3700B BOSTON MA 02116 CONSULTING 162370 13 276197 276197 NETWORK SERVICE FEE 561000 37894932 37894932 MANAGEMENT & CONSULTING F 561000 882183 882183 RENTAL INCOME 532000 38919 38919 PHONE CHARGES 561499 22280 22280 CONFERENCE ROOM RENTAL 532000 14844 14844 38853158 REIMBURSEMENT/REFUNDS 900099 254730 254730 MISCELLANEOUS REVENUE 900099 33004 33004 287734 39417089 38853158 0 287734 157218 157218 3848201 3386417 461784 22747347 4148101 18510502 88744 829371 234961 577242 17168 122105 34682 84895 2528 1698567 481204 1182203 35160 3303438 330344 2642750 330344 983914 983914 346732 346732 214546 21455 171636 21455 331569 33157 265255 33157 2274542 227454 1819634 227454 1527878 152787 1222303 152788 482773 48277 386219 48277 10 10 92062 92062 -133 -133 BOARD EXPENSES 242037 242037 LICENSES 157063 15706 125651 15706 BANKING FEES 27462 2746 21970 2746 30387 3038 24311 3038 39417089 9277557 28699183 1440349 3135575 3449142 314845 275369 447310 402025 2232408 1441841 189844 790567 6470082 7057524 10557656 11974627 6138221 4392002 1730 2646 3829 3166103 6143780 7560751 X 4413876 4413876 4413876 4413876 10557656 11974627 0 0 X 0 1 X 1 0 X X X 3 TIDES FOUNDATION 510198509 7 1 0 15826666 TIDES CENTER 943213100 7 1 56217 21252804 TIDES INC 571138099 10 1 0 702753 3 56217 37782223 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 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") IS A SHARED SERVICE PROVIDER TO THE OTHER TIDES ORGANIZATIONS (TIDES CENTER, TIDES FOUNDATION, TIDES INC., AND TIDES TWO RIVERS FUND). TIDES NETWORK OVERSEES THE OPERATIONS, APPOINTS BOARD MEMBERS, AND PROVIDES EXECUTIVE LEADERSHIP AND ADMINISTRATIVE SERVICES FOR THE OTHER TIDES ORGANIZATIONS. ALL DIRECT AND INDIRECT COSTS, INCLUDING MANAGEMENT SALARIES AND SUPPORTING SERVICES OF TIDES CENTRAL OFFICE, ARE INCURRED WITHIN TIDES NETWORK. NETWORK'S SPECIFIC ACTIVITIES INCLUDE SETTING MISSION AND STRATEGY, FINANCIAL LEADERSHIP, RISK MANAGEMENT, COMMUNICATIONS, ADMINISTRATION OF HUMAN RESOURCES, OFFICE ADMINISTRATION, TELEPHONE AND TELECOMMUNICATION, AND ADMINISTRATION OF INFORMATION TECHNOLOGY SYSTEMS AND SERVICES. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 590672 123327 467345 143632 63411 80221 1498104 1255103 243001 790567 DUE FROM RELATED ORGANIZATIONS 3998357 RIGHT OF USE LEASE ASSETS 3059167 7057524 SECURITY DEPOSITS 3830 LEASE LIABILITY - CURRENT 1145919 LEASE LIABILITY - LONG TERM 2016354 3166103 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) 56218 0 GENERAL SUPPORT MOREHOUSE COLLEGE 830 WESTVIEW DRIVE SW ATLANTA GA 30314 580566205 501(C)(3) 50000 0 GENERAL SUPPORT SYRIA INSTITUTE DBA MULTIFAITH ALLIANCE 691 N SQUIRREL ROAD SUITE 100 AUBURN HILLS MI 48098 810799662 501(C)(3) 50000 0 GENERAL SUPPORT 3 PART I, LINE 2: DURING 2022, GRANTS WERE PROVIDED SOLELY TO SUPPORTED ORGANIZATIONS OF TIDES NETWORK. PROPER USE OF GRANT FUNDS ARE MONITORED VIA OVERLAPPING GOVERNING BODY AND MANAGEMENT OF THE SUPPORTING/SUPPORTED ORGANIZATIONS. X X X 0 0 0 0 0 0 0 0 0 JANIECE EVANS-PAGE DIRECTOR, CEO 363772 0 190900 0 191290 0 0 0 22457 0 768419 0 0 0 DANIEL SHANNON CHIEF PARTNERSHIPS OFFICER 348879 0 68900 0 68313 0 41000 0 21458 0 548550 0 0 0 HOLDEN LEE ASSISTANT TREASURER/CFO 398787 0 27667 0 28110 0 28000 0 13767 0 496331 0 0 0 GWENDOLYN TILLMAN CHIEF OF PEOPLE OFFICER 269283 0 65900 0 67063 0 27000 0 7474 0 436720 0 0 0 SUNEELA JAIN SEC./CHIEF LEGAL & ETHICS OFFICER 240999 0 56775 0 56182 0 41000 0 24045 0 419001 0 0 0 PETER T MARTIN DIRECTOR OF PHILANTHROPIC SERVICES 261177 0 5400 0 4914 0 13781 0 35126 0 320398 0 0 0 BELINDA ONG DIRECTOR OF FINANCE 233189 0 5400 0 6060 0 46516 0 12392 0 303557 0 0 0 LISA JACKSON EXECUTIVE DIRECTOR OF TIDES CENTER 230853 0 17900 0 18032 0 16042 0 2150 0 284977 0 0 0 DHAVAL PATEL DIRECTOR OF INVESTMENT 208666 0 5363 0 4715 0 20500 0 17993 0 257237 0 0 0 DAVID SCHRAYER DIRECTOR OF REAL ESTATE & OPERATIONS 186131 0 5363 0 5257 0 11569 0 24045 0 232365 0 0 0 ANUCHA BROWNE - START 5312022 CHIEF IMPACT OFFICER 142018 0 8237 0 860 0 10638 0 23340 0 185093 0 0 0 FORM 990, PART VI, SECTION A, LINE 4 THE TIDES NETWORK BOARD OF DIRECTORS ADOPTED NEW BYLAWS ON JULY 20, 2022. BYLAWS FOR TIDES NETWORK HAVE BEEN UPDATED TO REFLECT GOVERNANCE UPDATES INCLUDING AN UPDATED COMMITTEE STRUCTURE. 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. 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, CFO AND ANY OTHER OFFICERS IT DETERMINES APPROPRIATE. 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 2022. TIDES ALSO EVALUATES ALL STAFF COMPENSATION PERIODICALLY USING EXTERNAL STUDIES TO ENSURE EQUITABLE COMPENSATION. 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. FORM 990, PART VI, SECTION B, LINE 12B: ALL DIRECTORS AND OFFICERS COMPLETED THE REQUIRED ANNUAL DISCLOSURE STATEMENT FOR 2022. DUE TO STAFF TURNOVER, KEY EMPLOYEES WERE INADVERTENTLY OMITTED FROM COMPLETING THE ANNUAL DISCLOSURE STATEMENTS IN 2022. ALL DIRECTORS, OFFICERS, AND KEY EMPLOYEES HAVE COMPLETED THE REQUIRED ANNUAL DISCLOSURE FOR 2023. TIDES INC 1012 TORNEY AVENUE SAN FRANCISCO CA 94129 571138099 DEVELOP/OPERATE FACILITIES MGMT & MULTI-TENANT NON PROFIT CENTERS CA 501(C)(3) 10 TIDES NETWORK 1 TIDES FOUNDATION 1012 TORNEY AVENUE SAN FRANCISCO CA 94129 510198509 GRANTMAKING CA 501(C)(3) 7 TIDES NETWORK 1 TIDES TWO RIVERS FUND 1012 TORNEY AVENUE SAN FRANCISCO CA 94129 201588459 DEVELOP/OPERATE FACILITIES MGMT & MULTI-TENANT NON PROFIT CENTERS CA 501(C)(3) 12A, I TIDES NETWORK 1 TIDES CENTER 1012 TORNEY AVENUE SAN FRANCISCO CA 94129 943213100 PROJECT DEVELOPMENT & MANAGEMENT CA 501(C)(3) 7 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 BEAUCHAMP CHARITIES 2454 ALTON PARKWAY IRVINE CA 92606 330956671 GRANTMAKING AND SUPPORT OF TIDES FOUNDATION CA 501(C)(3) 12A, I TIDES FOUNDATION 1 0 1 0 1 1 0 0 0 0 1 1 1 0 1 1 1 1 0 0 TIDES CENTER B 56218 TIDES INC K 1245450 TIDES TWO RIVERS FUND K 281605 TIDES FOUNDATION L 21252804 TIDES CENTER L 15826666 TIDES INC L 702753 TIDES TWO RIVERS FUND L 112709