2020-08-11T17:40:29-05:00 2019-12-31 910189318 MOSS ADAMS LLP 101 SECOND STREET SUITE 900 SAN FRANCISCO CA 94105 990 2019-01-01 943153687 TIDES ADVOCACY TIDE 4155616373 PO BOX 29229 SAN FRANCISCO CA 94129 ROMILDA JUSTILIEN CHIEF EXECUTIVE OFFICER 4155616373 2020-07-30 1 TRACY S PAGLIA P00366884 4159561500 2020-07-30 76.14.38.113 2020-07-30 16:50:39 PD P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 00C4359F54289D19625D58AABAD73364CEA05A5F 2019 2020-09-23 17:36:50Z ROMILDA JUSTILIEN PO BOX 29229 SAN FRANCISCO CA 94129 55015332 0 X WWW.TIDESADVOCACY.ORG X 1992 CA THE MISSION OF TIDES ADVOCACY IS TO ADVOCATE FOR AND MAKE GRANTS IN SUPPORT OF SOCIAL JUSTICE, THE ENVIRONMENT, AND THE HEALTH OF OUR DEMOCRACY. 9 8 318 160 0 0 39317770 52191324 936049 671673 0 54725 11749 41983 40265568 52959705 14956204 9953652 0 0 12514201 16806475 0 52981 181961 11277426 14234884 38747831 41047992 1517737 11911713 16523045 29734681 2543396 3726258 13979649 26008423 THE MISSION OF TIDES ADVOCACY IS TO ADVOCATE FOR AND MAKE GRANTS IN SUPPORT OF SOCIAL JUSTICE, THE ENVIRONMENT, AND THE HEALTH OF OUR DEMOCRACY. 0 0 38608959 9953652 671673 TIDES ADVOCACY SUPPORTS, THROUGH ADVOCACY AND GRANTMAKING, INNOVATIVE INITIATIVES TO BRIDGE BOUNDARIES AND SUSTAIN INVESTMENT IN SOCIAL CHANGE. OUR PRIMARY AREAS OF FOCUS INCLUDE: PROMOTING EQUALITY, HUMAN RIGHTS AND SHARED PROSPERITY; IMPROVING AND PROTECTING HEALTH AND THE ENVIRONMENT; AND ADVANCING DEMOCRACY. 38608959 0 1 1 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 1 383 0 1 318 1 0 0 0 0 1 1 0 0 0 X 9 8 0 1 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 MA MD MN MS NC NH NJ NY OR PA RI SC TN UT VA WI WV X ROMILDA JUSTILIEN 4155616374 1014 TORNEY AVENUE THE PRESIDIO SAN FRANCISCO CA 94129 SHAREEN PUNIAN CHAIR START 3/2019 1.00 X X 0 0 0 JOSEPH MOUZON CHAIR THROUGH 3/2019 / TREASURER 1.00 X X 0 0 0 RAJASVINI BHANSALI DIRECTOR START 10/2019 1.00 X 0 0 0 BERNARD COLEMAN DIRECTOR 1.00 X 0 0 0 VINCENT JONES DIRECTOR START 10/2019 1.00 X 0 0 0 ALICE KESSLER DIRECTOR 1.00 X 0 0 0 DEB KINNEY DIRECTOR 1.00 X 0 0 0 JOHANNA SILVA WAKI DIRECTOR THROUGH 12/2019 1.00 X 0 0 0 AMANDA KETON DIRECTOR / CEO THROUGH 10/2019 5.00 X X 29870 0 0 ROMILDA JUSTILIEN DIRECTOR / INTERIM CEO START 10/2019 40.00 X X 175083 0 16575 JINGXIAN LI ASSISTANT TREAS / ACCOUNTING MANAGER 40.00 X 116629 0 23378 JACQUELINE VALLE SECRETARY / CHIEF OF STAFF 40.00 X 73355 0 7141 ROBERT SMITH EXEC DIR, THE JUSTICE COLLABORATIVE 40.00 X 229713 0 28553 JACOB SUSSMAN MAN DIR, THE JUSTICE COLLABORATIVE 40.00 X 170416 0 33885 CHRISTIE GEORGE PRESIDENT, NEW MEDIA VENTURES 40.00 X 216042 0 29294 DANIEL PENCHINA PRESIDENT, VOICES FOR PROGRESS 40.00 X 207420 0 17470 JESSICA BRAND LEGAL DIR, THE JUSTICE COLLABORATIVE 40.00 X 177825 0 17454 ALEXANDER BASSOS DIR CAMPAIGNS/COMMUNITIES, THE JUSTICE COLLABORA 40.00 X 170159 0 28475 JULIE MENTER MANAGING DIRECTOR, NEW MEDIA VENTURES 40.00 X 160063 0 18408 1726575 0 220633 36 0 1 1 KIVVIT 222 W MERCHANDISE MART PLAZA SUIT CHICAGO IL 60654 CONSULTING SERVICES 505022 BASE BUILDER LLC 81 PROSPECT ST BROOKLYN NY 11201 PAYROLL SERVICES 386373 THREE POINT STRATEGIES 187 STANHOPE STREET APT 3R BROOKLYN NY 11237 STAFFING SERVICES 295276 BERLIN ROSEN LTD 15 MAIDEN LANE SUITE 1600 NEW YORK NY 10038 CONSULTING SERVICES 188000 NATASHA L MINSKER 900 FREMONT WAY SACRAMENTO CA 95818 CONSULTING SERVICES 173000 12 52191324 2057032 52191324 PROGRAM FEES 900099 671673 671673 671673 56963 56963 184 184 10854 0 10854 10854 10854 2053389 2055627 -2238 -2238 -2238 MISCELLANEOUS INCOME 900099 30945 30945 30945 52959705 671673 0 96708 X 9765413 9765413 183239 183239 5000 5000 904597 462566 442031 12919192 11896540 943809 78843 383655 349786 33122 747 1618190 1528725 85330 4135 980841 887953 88888 4000 346281 315057 31224 53157 9287 43870 52981 52981 6899385 6756061 143324 1030167 917571 102723 9873 259293 251982 5481 1830 534507 423254 111253 1760232 1670118 65098 25016 859062 780295 78742 25 160253 143878 16375 COMMUNICATIONS/OUTREACH 1538962 1533873 3259 1830 OTHER TAXES 163985 159563 4422 STAFF RECRUITMENT 94430 71033 23397 UBI TAX PAYMENTS 8702 8702 526468 497765 26022 2681 41047992 38608959 2257072 181961 15588933 19565963 6149473 752544 3341221 68423 296285 84182 193392 7302 7302 0 0 125000 28963 63347 16523045 29734681 2543396 3726258 2543396 3726258 X 1783662 2818788 12195987 23189635 13979649 26008423 16523045 29734681 X 11911713 117061 X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 780878 320 593378 187500 780878 1 KIMBERLY ELLIS FOR CALIFORNIA DEMOCRATIC PARTY 3060 EL CERRITO PLAZA SUITE 515 EL CERRITO CA 91789 833344009 87500 SWING LEFT 700 13TH STREET NW SUITE 600 WASHINGTON DC 20005 815209959 100000 PART I-A, LINE 1: TIDES ADVOCACY MAKES CONTRIBUTIONS TO ORGANIZATIONS THAT SUPPORT POLITICAL ACTIVITY, CONDUCTS INDEPENDENT EXPENDITURES, AND MAKES PARTISAN COMMUNICATION TO EXPRESSLY ADVOCATE FOR THE ELECTION OR DEFEAT OF A CANDIDATE. 7302 7302 0 0 X 52941501 -18204 -18204 52959705 0 52959705 40912727 -135265 -135265 41047992 0 41047992 PART X, LINE 2: THE INTERNAL REVENUE SERVICE AND THE CALIFORNIA FRANCHISE TAX BOARD HAVE DETERMINED THAT THE ORGANIZATION IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(4) AND CALIFORNIA REVENUE AND TAXATION CODE SECTION 23701F. THE ORGANIZATION HAS EVALUATED ITS CURRENT TAX POSITIONS AS OF DECEMBER 31, 2019 AND 2018, AND IS NOT AWARE OF ANY SIGNIFICANT UNCERTAIN TAX POSITIONS FOR WHICH A RESERVE WOULD BE NECESSARY. THE ORGANIZATION'S TAX RETURNS ARE GENERALLY SUBJECT TO EXAMINATION BY FEDERAL AND STATE TAXING AUTHORITIES FOR THREE AND FOUR YEARS, RESPECTIVELY, AFTER THEY ARE FILED. PART XII, LINE 2D - OTHER ADJUSTMENTS: REVERSAL OF PRIOR YEAR GRANT EXPENSE -135,265. X X X X X 1 KYLE GRACEY 424 SAPPHIRE WAY PITTSBURGH PA 15224 PROFESSIONAL FUNDRAISING 0 0 10657 -10657 MARCELO VICTORIA 5826 CAMELLIA AVE TEMPLE CITY CA 91780 PROFESSIONAL FUNDRAISING 0 0 6675 -6675 MEHRAN HOSSEIN KHODABANDEH 9846 TUDOR AVE MONTCLAIR CA 91763 PROFESSIONAL FUNDRAISING 0 0 11500 -11500 WENDY FLEISCHER 674 CARROLL STREET APT 4 BROOKLYN NY 11215 PROFESSIONAL FUNDRAISING 0 0 14200 -14200 43032 -43032 AL AR CA CT FL GA HI IL KS KY MA MD MN MS NC NH NJ NY OR PA RI SC TN UT VA WI WV 1 314 ACTION 410 1ST STREET SE SUITE 310 WASHINGTON DC 200031866 813165165 501(C)(4) 50000 DEMOCRACY ACCELERATE ACTION INC 294 WASHINGTON STREET SUITE 500 BOSTON MA 02108 823399959 501(C)(4) 50000 DEMOCRACY ALLIANCE FOR YOUTH ACTION 810 7TH STREET NE WASHINGTON DC 20002 462914731 501(C)(4) 100000 DEMOCRACY AMERICAN CIVIL LIBERTIES UNION INC 125 BROAD STREET 18TH FLOOR NEW YORK NY 100042400 133871360 501(C)(4) 100000 DEMOCRACY BLACK VOTERS MATTER FUND 4751 BEST ROAD ATLANTA GA 30337 813625061 501(C)(4) 5250 DEMOCRACY CAROLINA FEDERATION PO BOX 61113 DURHAM NC 27715 830936641 501(C)(4) 54500 EQUALITY & HUMAN RIGHTS CENTER FOR COMMUNITY CHANGE ACTION 1536 U STREET NW WASHINGTON DC 20009 270061100 501(C)(4) 70000 DEMOCRACY CENTER FOR EMPOWERED POLITICS 1042 GRANT AVE 5TH FLOOR SAN FRANCISCO CA 94133 453084134 501(C)(4) 64693 EQUALITY & HUMAN RIGHTS CENTRAL LABOR COUNCIL OF CONTRA COSTA COUNTY AFL-CIO 1333 PINE STREET SUITE E MARTINEZ CA 94553 940402674 501(C)(5) 6625 DEMOCRACY COMMONWEALTH FOUNDATION INC 2540 MACDONALD AVE RICHMOND CA 94804 222543558 501(C)(3) 6625 DEMOCRACY COMMUNITY BUILD VENTURES LLC 384 NORTHYARDS BLVD NE SUITE 100 ATLANTA GA 30313 453591229 10000 EQUALITY & HUMAN RIGHTS DAILY KOS EDUCATION FUND 436 14TH STREET SUITE 1500 OAKLAND CA 94612 821772450 501(C)(3) 50000 DEMOCRACY DREAM CORPS 436 14TH STREET SUITE 920 OAKLAND CA 94612 261140201 501(C)(3) 100000 EQUALITY & HUMAN RIGHTS ENVIRONMENT AMERICA 1543 WAZEE STREET SUITE 410 DENVER CO 80202 205355252 501(C)(4) 3600000 ENVIRONMENT/HEALTH EVERY VOICE 236 9TH ST SE WASHINGTON DC 20003 522032544 501(C)(4) 50000 SHARED PROSPERITY FLIC VOTES INC 2800 BISCAYNE BLVD SUITE 200 MIAMI FL 33138 812185907 501(C)(4) 25000 EQUALITY & HUMAN RIGHTS FORWARD FLORIDA ACTION INC 1427 PIEDMONT DRIVE EAST TALLAHASSEE FL 32308 834380076 501(C)(4) 100000 EQUALITY & HUMAN RIGHTS FRIENDS OF THE EARTH (ACTION) INC 1101 15TH STREET NW 11TH FLOOR WASHINGTON DC 20005 132644641 501(C)(4) 50000 ENVIRONMENT/HEALTH GS ACTION INC PO BOX 14701 AUGUSTA GA 30919 812841796 501(C)(4) 10000 ENVIRONMENT/HEALTH INDIVISIBLE PROJECT 1120 20TH ST NW SUITE 3005 WASHINGTON DC 20036 814944067 501(C)(4) 50000 DEMOCRACY VOCES DE LA FRONTERA ACTION INC 1027 SOUTH 5TH STREET MILWAUKEE WI 53204 020759160 501(C)(4) 10000 ENVIRONMENT/HEALTH KENTUCKIANS FOR THE COMMONWEALTH PO BOX 1450 LONDON KY 40743 611015576 501(C)(4) 50000 SHARED PROSPERITY KIMBERLY ELLIS FOR CALIFORNIA DEMOCRATIC PARTY 3060 EL CERRITO PLAZA SUITE 515 EL CERRITO CA 94530 833344009 527 87500 DEMOCRACY LEAGUE OF CONSERVATION VOTERS INC 740 15TH STREET NW SUITE 700 WASHINGTON DC 20005 521733698 501(C)(4) 3000000 ENVIRONMENT/HEALTH MAKE THE ROAD ACTION FUND INC 802 KENT AVENUE BROOKLYN NY 11025 271408443 501(C)(4) 10469 SHARED PROSPERITY MARYLAND STATE EDUCATION ASSOCIATION 140 MAIN STREET ANNAPOLIS MD 21401 520607919 501(C)(5) 11177 DEMOCRACY MINNESOTA NORML 2751 HENNEPIN AVE 420 MINNEAPOLIS MN 55408 364689008 501(C)(4) 10000 ENVIRONMENT/HEALTH NEW FLORIDA MAJORITY 10800 BISCAYNE BLVD SUITE 1050 MIAMI FL 33161 270167620 501(C)(4) 25000 EQUALITY & HUMAN RIGHTS NEW VIRGINIA MAJORITY 3801 MOUNT VERNON AVENUE ALEXANDRIA VA 22305 261377619 501(C)(4) 54250 DEMOCRACY NEW YORK COMMUNITIES FOR CHANGE 1 METROTECH CENTER NORTH 11TH FL BROOKLYN NY 11201 271359103 501(C)(4) 10000 SHARED PROSPERITY NORTH CAROLINA A PHILIP RANDOLPH EDUCATIONAL FUND INC 1408 HILLSBOROUGH STREET RALEIGH NC 27605 473555626 501(C)(3) 10000 ENVIRONMENT/HEALTH ONE FAIR WAGE ACTION 1419 34TH AVE OAKLAND CA 94601 833605857 501(C)(4) 20000 ENVIRONMENT/HEALTH ONE PENNSYLVANIA 1414 BRIGHTON ROAD PITTSBURGH PA 15212 820714373 501(C)(3) 8780 DEMOCRACY ORGANIZE FLORIDA INC 134 E COLONIAL DRIVE ORLANDO FL 32801 271869914 501(C)(4) 8790 DEMOCRACY ORGANIZERS IN THE LAND OF ENCHANTMENT 411 BELLAMAH AVE NW ALBUQUERQUE NM 87102 271275724 501(C)(4) 50000 SHARED PROSPERITY OUR WISCONSIN REVOLUTION INC PO BOX 44069 MADISON WI 537444069 814853693 501(C)(4) 194000 SHARED PROSPERITY PARTNERSHIP PROJECT ACTION FUND 1501 M STREET NW SUITE 1010 WASHINGTON DC 20005 810606786 501(C)(4) 30000 DEMOCRACY PEOPLE'S ACTION 810 N MILWAUKEE AVENUE CHICAGO IL 60642 262613701 501(C)(4) 130000 DEMOCRACY PLANNED PARENTHOOD ACTION FUND 123 WILLIAM STREET NEW YORK NY 10038 133539048 501(C)(4) 150000 DEMOCRACY PROGRESS VIRGINIA 614 SEYMOUR LANSING MI 48933 208720230 501(C)(4) 10000 DEMOCRACY PROMISE OF JUSTICE INITIATIVE 1024 ELSIAN FIELDS AVE NEW ORLEANS LA 70116 461307037 501(C)(3) 48301 EQUALITY & HUMAN RIGHTS RAGTAG LLC 548 MARKET STREET SAN FRANCISCO CA 94104 820750098 77819 ENVIRONMENT/HEALTH RAPID RESIST ACTION 2330 PARKER ST BERKELEY CA 94704 822476207 501(C)(4) 100000 DEMOCRACY REGENTS OF THE UNIVERSITY OF CALIFORNIA AT BERKELEY 460 STEPHENS HALL BERKELEY CA 947202330 946002123 501(C)(3) 15000 DEMOCRACY ROOSEVELT FORWARD INC 570 LEXINGTON AVENUE 5TH FLOOR NEW YORK NY 10022 842486796 501(C)(4) 287134 SHARED PROSPERITY SEVENTH GENERATION FUND FOR INDIGENOUS PEOPLES INC PO BOX 4569 ARCATA CA 95518 680027247 501(C)(3) 45000 EQUALITY & HUMAN RIGHTS SIERRA CLUB 2101 WEBSTER STREET SUITE 1300 OAKLAND CA 94612 941153307 501(C)(4) 385000 ENVIRONMENT/HEALTH SIXTEEN THIRTY FUND PO BOX 40102 SAN FRANCISCO CA 94140 264486735 501(C)(4) 50000 SHARED PROSPERITY SUNRISE 50 F STREET NW SUITE 700 WASHINGTON DC 20001 821232167 501(C)(4) 175000 DEMOCRACY SWING LEFT 700 13TH STREET NW SUITE 600 WASHINGTON DC 20005 815209959 527 100000 DEMOCRACY WORKING FAMILIES ORGANIZATION INC 81 PROSPECT STREET BROOKLYN NM 11201 204994004 501(C)(4) 44500 SHARED PROSPERITY 7 44 ADVOCACY DAY STIPEND 1300 102515 ELECTORAL JUSTICE LEAGUE FELLOWSHIP 11 45834 SPEAKER HONORARIUM IN RETREAT 9 20998 YOUTH SUPPORT PROGRAM STIPEND 3 3508 HONARARIA FOR WOMEN'S RETREAT 2 3500 YOUTH ENGAGEMENT STIPEND 14 1554 TENANT RIGHTS VOLUNTEER STIPEND 4 1280 SUMMER INTERNSHIP STIPEND 1 1000 BEYOND IMPACT STIPEND 2 800 CALIPATRIA STATE PRISON GRADUATION EVENT - HONORARIUM 2 800 BLACK COMMUNITIES CONFERENCE 1 750 STIPENDS TO COMMUNITY MEMBERS FOR INTERVIEWS 1 500 EDITORIAL WORK ON GOTV VIDEO 1 200 PART I, LINE 2: TIDES ADVOCACY CONDUCTS DUE DILIGENCE ON ORGANIZATIONS BEING CONSIDERED FOR GRANTS AND REQUIRES A NARRATIVE AND FINANCIAL REPORT DETAILING HOW FUNDS WERE USED. X X X 0 0 0 0 0 0 0 0 0 AMANDA KETON DIRECTOR / CEO THROUGH 10/2019 29870 0 0 0 0 0 0 0 0 0 29870 0 0 0 ROMILDA JUSTILIEN DIRECTOR / INTERIM CEO START 10/2019 174988 0 0 0 95 0 6750 0 9825 0 191658 0 0 0 JACQUELINE VALLE SECRETARY / CHIEF OF STAFF 73323 0 0 0 32 0 2635 0 4506 0 80496 0 0 0 ROBERT SMITH EXEC DIR, THE JUSTICE COLLABORATIVE 229527 0 0 0 186 0 10350 0 18203 0 258266 0 0 0 JACOB SUSSMAN MAN DIR, THE JUSTICE COLLABORATIVE 170192 0 0 0 224 0 9000 0 24885 0 204301 0 0 0 CHRISTIE GEORGE PRESIDENT, NEW MEDIA VENTURES 215846 0 0 0 196 0 5743 0 23551 0 245336 0 0 0 DANIEL PENCHINA PRESIDENT, VOICES FOR PROGRESS 207277 0 0 0 143 0 5417 0 12053 0 224890 0 0 0 JESSICA BRAND LEGAL DIR, THE JUSTICE COLLABORATIVE 177696 0 0 0 129 0 8775 0 8679 0 195279 0 0 0 ALEXANDER BASSOS DIR CAMPAIGNS/COMMUNITIES, THE JUSTI 169943 0 0 0 216 0 3385 0 25090 0 198634 0 0 0 JULIE MENTER MANAGING DIRECTOR, NEW MEDIA VENTURE 159948 0 0 0 115 0 6248 0 12160 0 178471 0 0 0 SCHEDULE J, PART II: AMANDA KETON WAS AN EMPLOYEE OF TIDES NETWORK, AN UNRELATED ORGANIZATION, WHILE PERFORMING WORK FOR TIDES ADVOCACY DURING 2019. IN ADDITION, JACQUELINE VALLE WAS AN EMPLOYEE OF TIDES NETWORK WHILE PERFORMING WORK FOR TIDES ADVOCACY, UNTIL SHE TRANSITIONED TO AN EMPLOYEE OF TIDES ADVOCACY MID-YEAR. PURSUANT TO A COST-SHARING AGREEMENT, TIDES ADVOCACY MADE PAYMENTS TO TIDES NETWORK FOR ITS SHARE OF THE ALLOCABLE PORTION OF EACH INDIVIDUAL'S TIME FOR TIDES ADVOCACY, WHICH REPRESENTS A FRACTION OF THEIR FULL-TIME EMPLOYMENT STATUS; THESE PAYMENTS HAVE BEEN REPORTED AS "BASE COMPENSATION" ON ROW (I) "COMPENSATION FROM THE ORGANIZATION" ON SCHEDULE J, PART II (AS WELL AS ON FORM 990, PART VII, SECTION A, COLUMN (D)); IN REIMBURSING TIDES NETWORK FOR ITS ALLOCABLE PORTION OF STAFF TIME, THE ORGANIZATION DOES NOT DISTINGUISH FORM W-2 WAGES, DEFERRED COMPENSATION AND NON-TAXABLE BENEFITS. THESE PAYMENTS DO NOT REPRESENT ADDITIONAL COMPENSATION RECEIVED FROM TIDES NETWORK, BUT RATHER REPRESENT THE AMOUNT TIDES NETWORK WAS REIMBURSED FOR THE WORK THESE INDIVIDUALS PERFORMED FOR TIDES ADVOCACY. X 5 2057032 FMV 0 0 0 0 PART I, COLUMN (B): THE ORGANIZATION IS REPORTING THE TOTAL NUMBER OF CONTRIBUTIONS IN SCHEDULE M, PART I. FORM 990, PART VI, SECTION A, LINE 3 AMANDA KETON (CEO) WAS AN EMPLOYEE OF TIDES NETWORK, AN UNRELATED ORGANIZATION, WHILE PERFORMING WORK FOR TIDES ADVOCACY DURING 2019. IN ADDITION, JACQUELINE VALLE (SECRETARY/CHIEF OF STAFF) WAS AN EMPLOYEE OF TIDES NETWORK WHILE PERFORMING WORK FOR TIDES ADVOCACY, UNTIL SHE TRANSITIONED TO AN EMPLOYEE OF TIDES ADVOCACY MID-YEAR. PURSUANT TO A COST-SHARING AGREEMENT, TIDES ADVOCACY MADE PAYMENTS TO TIDES NETWORK IN RELATION TO EACH INDIVIDUAL'S WORK FOR TIDES ADVOCACY, WHICH REPRESENTS A FRACTION OF THEIR FULL-TIME EMPLOYMENT STATUS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN INDEPENDENT TAX PREPARER, IN CONJUNCTION WITH THE ORGANIZATION'S INTERNAL ACCOUNTING STAFF. A DRAFT FORM 990 IS THEN REVIEWED BY THE INTERNAL ACCOUNTING STAFF; ADJUSTMENTS ARE MADE, AS NECESSARY. THE FORM 990 IS THEN REVIEWED BY THE AUDIT COMMITTEE OF THE BOARD, THE CEO, LEGAL COUNSEL, AND DISTRIBUTED TO ALL MEMBERS OF THE BOARD PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION HAS A WRITTEN CONFLICT OF INTEREST POLICY IN PLACE, WHICH COVERS ALL "COVERED INDIVIDUALS" (WHICH INCLUDES ALL MEMBERS OF THE BOARD OF DIRECTORS, OFFICERS, AND KEY EMPLOYEES). UNDER THE POLICY, EACH COVERED INDIVIDUAL IS REQUIRED TO PROVIDE DISCLOSURE STATEMENTS: (I) WHEN THE PERSON BECOMES A COVERED INDIVIDUAL, (II) ANNUALLY THEREAFTER, AND/OR (III) UPON THE OCCURRENCE OF ANY EVENT REQUIRING DISCLOSURE UNDER THE CONFLICT OF INTEREST POLICY. THE BOARD SECRETARY COLLECTS THE DISCLOSURE STATEMENTS, AND SUBMITS (IN CONJUNCTION WITH THE CEO) AN ANNUAL REPORT REGARDING ALL CONFLICTS OF INTEREST DISCLOSED BY OR CONCERNING COVERED INDIVIDUALS TO THE BOARD OF DIRECTORS. IF THE BOARD OF DIRECTORS OR A BOARD LEVEL COMMITTEE IS CONSIDERING A BUSINESS TRANSACTION IN WHICH A COVERED INDIVIDUAL IS AN INTERESTED PERSON, THE FOLLOWING PROCEDURES SHALL APPLY: (I) THE CONFLICT OF INTEREST MUST BE FULLY DISCLOSED TO THE BOARD OR COMMITTEE PRIOR TO CONSIDERATION OF AN AFFECTED BUSINESS TRANSACTION; (II) A DIRECTOR DESIGNATED AN INTERESTED PERSON MAY BE COUNTED IN DETERMINING THE PRESENCE OF A QUORUM AT A MEETING OF THE BOARD OR COMMITTEE WHICH AUTHORIZES, APPROVES, OR RATIFIES A PARTICULAR CONTRACT OR TRANSACTION, BUT THE INTERESTED PERSON MAY NOT VOTE ON SUCH CONTRACT OR TRANSACTION; AND (III) THE INTERESTED PERSON MAY, WITH THE APPROVAL OF THE CHAIRPERSON OF THE BOARD OR COMMITTEE, PARTICIPATE IN DISCUSSIONS REGARDING THE AFFECTED BUSINESS, SO LONG AS SUCH INTERESTED PERSON IS EXCUSED FROM THE MEETING PRIOR TO COMPLETION OF THE DISCUSSION, AND DOES NOT RETURN UNTIL DISCUSSION AND VOTING ON THE MATTER HAVE BEEN CONCLUDED. FORM 990, PART VI, SECTION B, LINE 15 IN DETERMINING COMPENSATION FOR THE CEO, OFFICERS, AND OTHER KEY EMPLOYEES, THE TIDES ADVOCACY BOARD REVIEWS BOTH PERFORMANCE AND COMPENSATION ANNUALLY, TAKING INTO ACCOUNT CUSTOMIZED SALARY SURVEYS PREPARED BY ARTHUR J. GALLAGHER & COMPANY. THE BOARD MEETS ANNUALLY WITH THE CEO, OFFICERS, AND OTHER KEY EMPLOYEES AND DETERMINES APPROPRIATE COMPENSATION BY CONSIDERING COMPARABILITY DATA, JOB PERFORMANCE, PROGRESS TOWARDS GOALS, AND PERFORMANCE MANAGEMENT REVIEWS. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST. FORM 990, PART IX, LINE 11G CONSULTANTS & CONTRACTORS: PROGRAM SERVICE EXPENSES 6,144,979. MANAGEMENT AND GENERAL EXPENSES 110,693. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,255,672. TEMP AGENCIES: PROGRAM SERVICE EXPENSES 381,041. MANAGEMENT AND GENERAL EXPENSES 8,601. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 389,642. HONORARIA / STIPENDS: PROGRAM SERVICE EXPENSES 187,404. MANAGEMENT AND GENERAL EXPENSES 15,050. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 202,454. OTHER FEES FOR SERVICES: PROGRAM SERVICE EXPENSES 12,811. MANAGEMENT AND GENERAL EXPENSES 4,751. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 17,562. PAYROLL PROCESSING FEES: PROGRAM SERVICE EXPENSES 29,826. MANAGEMENT AND GENERAL EXPENSES 4,229. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 34,055. FORM 990, PART XI, LINE 9: REVERSAL OF PRIOR YEAR GRANT EXPENSE 135,265. REVERSAL OF PRIOR YEAR CONTRIBUTION REVENUE -18,204.