2020-11-09T19:16:19-06:00 2019-12-31 910189318 MOSS ADAMS LLP 101 SECOND STREET SUITE 900 SAN FRANCISCO CA 94105 990 2019-01-01 203395198 TIDES NETWORK TIDE 4155616400 PO BOX 29198 SAN FRANCISCO CA 94129 JUDITH HILL ASSISTANT TREASURER/CFO 4155616400 2020-11-08 1 TRACY S PAGLIA P00366884 4159561500 2020-11-08 76.14.38.113 2020-11-08 13:36:21 PS P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 00C4359F54289D19625D58AABAD73364CEA05A5F 2019 2021-01-29 14:40:06Z TUTI B SCOTT PO BOX 29198 SAN FRANCISCO CA 94129 23505764 0 X WWW.TIDES.ORG X 2005 CA TO SUPPORT OTHER TIDES ENTITIES THROUGH EXECUTIVE LEADERSHIP AND ADMINISTRATIVE SERVICES. 14 12 139 15 0 0 181565 97401 21856118 23133599 0 0 251045 274764 22288728 23505764 19010 24570 0 0 14255608 15889071 0 0 2670750 7241159 7294527 21515777 23208168 772951 297596 6936215 7826192 3320289 3912670 3615926 3913522 TO ACCELERATE THE PACE OF SOCIAL CHANGE, WORKING WITH INNOVATIVE PARTNERS TO SOLVE SOCIETY'S TOUGHEST PROBLEMS. 0 0 20537418 24570 23133599 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. 20537418 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 50 0 1 139 1 0 0 0 0 0 0 0 0 0 0 0 0 X 14 12 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X JUDITH HILL 4155616400 1012 TORNEY AVENUE SAN FRANCISCO CA 94129 TUTI B SCOTT CHAIR THROUGH 7/2019 / INT. CEO/DIR. START 7/201 22.00 28.00 X X 184241 0 24909 JASON WINGARD CO-CHAIR START 7/2019 2.00 2.00 X X 0 0 0 PETER MELLEN TREASURER/CO-CHAIR START 7/2019 2.00 2.00 X X 0 0 0 STEVE ZUCKERMAN VICE CHAIR 2.00 2.00 X X 0 0 0 SUZANNE NOSSELL SECRETARY 2.00 2.00 X X 0 0 0 EDWARD G LLOYD TREASURER START 7/2019 2.00 2.00 X X 0 0 0 CHERYL D ALSTON DIRECTOR 2.00 2.00 X 0 0 0 KAFI D BLUMENFIELD DIRECTOR 2.00 2.00 X 0 0 0 KRISS DEIGLMEIER CEO/DIRECTOR THROUGH 7/2019 22.00 28.00 X X 442989 0 47862 BRICKSON DIAMOND DIRECTOR 2.00 2.00 X 0 0 0 SUZANNE DIBIANCA DIRECTOR 2.00 2.00 X 0 0 0 SID ESPINOSA DIRECTOR 2.00 2.00 X 0 0 0 MICHAEL FERNANDEZ DIRECTOR 2.00 2.00 X 0 0 0 DEEPAK PURI DIRECTOR THROUGH 4/2019 2.00 2.00 X 0 0 0 ROSLYN DAWSON THOMPSON DIRECTOR 2.00 2.00 X 0 0 0 JACOB WELDON DIRECTOR / ADVISOR 38.00 2.00 X 186495 0 0 JUDITH HILL ASSISTANT TREASURER/CFO 22.00 28.00 X 392155 0 45124 SUNEELA JAIN ASSISTANT SECRETARY/GENERAL COUNSEL 22.00 28.00 X 258984 0 52592 AMANDA KETON ASSISTANT SECRETARY THROUGH 4/2019 22.00 28.00 X 253833 0 27250 JENNIFER MARIE LANDIG ASSISTANT SECRETARY/CHIEF OF STAFF 22.00 28.00 X 119040 0 20227 JONATHAN ALEXANDER SLOAN VP, STRAT PSHIPS/COMMS THRU 10/2019 22.00 28.00 X 336005 0 14460 PATTIANN ROBINSON DIR., HUMAN RESOURCES THROUGH 2/2019 22.00 28.00 X 220946 0 3626 JONATHAN MERGY DIRECTOR, IT 22.00 28.00 X 207973 0 15754 JOEL BASHEVKIN DIRECTOR, SOCIAL VENTURES 22.00 28.00 X 189391 0 31025 DHAVAL PATEL DIRECTOR, INVESTMENTS 22.00 28.00 X 189223 0 24692 2981275 0 307521 45 0 1 0 ADP 1 ADP BLVD ROSELAND NJ 07068 PAYROLL PROCESSING SERVICES 259148 MOSS ADAMS LLP 101 SECOND STREET SUITE 900 SAN FRANCISCO CA 94105 AUDITING AND TAX SERVICES 207955 BOXIT LLC 2261 HARBOR BAY PARKWAY ALAMEDA CA 94502 IT SERVICES 191903 ACCOUNTING PRINCIPALS INC 44 MONTGOMERY ST SUITE 1950 SAN FRANCISCO CA 94104 RECRUITING SERVICES 131585 TRISTER ROSS SCHADLER & GOLD PLLC 1666 CONNECTICUT AVE NW 5 WASHINGTON DC 20009 LEGAL SERVICES 121245 7 97401 97401 NETWORK SERVICE FEES 561000 21957836 21957836 MANAGEMENT & CONSULTING FEES 561000 1010096 1010096 RENTAL INCOME 532000 86408 86408 CONFERENCE ROOM RENTAL 532000 64325 64325 PHONE CHARGES 561499 14934 14934 23133599 REIMBURSEMENTS/REFUNDS 900099 191515 191515 MISCELLANEOUS REVENUE 900099 83249 83249 274764 23505764 23133599 0 274764 X 24570 24570 1495948 1323615 172333 11803602 10443827 1359775 448541 396869 51672 1225320 1084163 141157 915660 810176 105484 362014 320310 41704 207955 183999 23956 7 6 1 2360198 2088303 271895 452002 399931 52071 1384860 1225324 159536 852691 754461 98230 424359 375473 48886 313015 276956 36059 315 279 36 415560 367687 47873 35576 31478 4098 BOARD EXPENSES 189517 167685 21832 BANKING FEES 96745 85600 11145 UBI TAX PAYMENTS 45000 45000 LICENSES 34157 30222 3935 120556 101484 19072 23208168 20537418 0 2670750 639 385881 397860 407817 248314 333703 1748485 1487849 708279 260636 5581123 6438155 6936215 7826192 3200142 3904942 120147 7728 3320289 3912670 X 3615926 3913522 3615926 3913522 6936215 7826192 297596 0 X 0 1 X 1 0 X X X 3 TIDES FOUNDATION 510198509 7 1 0 8556214 TIDES CENTER 943213100 7 1 24570 12425430 TIDES INC 571138099 10 1 0 976192 3 24570 21957836 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 PART IV, SECTION A, LINE 6: DURING 2019, THE ORGANIZATION PROVIDED CERTAIN EXECUTIVE, ADMINISTRATIVE, AND CONSULTING SERVICES VIA A COST-SHARING AGREEMENT TO OTHER NON-PROFT ORGANIZATIONS OTHER THAN ITS SUPPORTED ORGANIZATIONS, INCLUDING: TIDES ADVOCACY. PART IV, SECTION C, LINE 1: A MAJORITY OF THE MEMBERS OF TIDES NETWORK'S BOARD OF DIRECTORS WERE ALSO THE MAJORITY OF THE MEMBERS OF THE BOARD OF DIRECTORS FOR TWO OF ITS SUPPORTED ORGANIZATIONS, TIDES CENTER AND TIDES FOUNDATION. THE OFFICERS OF TIDES NETWORK CONSTITUTE A MAJORITY OF THE MEMBERS OF THE BOARD OF DIRECTORS FOR TIDES, INC., WHICH IS HOW MANAGEMENT OF TIDES NETWORK IS VESTED IN THE SAME PERSONS THAT CONTROL OR MANAGE THE 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 100388 85065 15323 199972 199972 0 1448125 1202812 245313 260636 DUE FROM RELATED ORGANIZATIONS 6438155 6438155 SECURITY DEPOSITS 5165 DUE TO RELATED ORGANIZATIONS 2563 7728 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 PO BOX 29907 SAN FRANCISCO CA 94129 943213100 501(C)(3) 24570 GENERAL SUPPORT 1 0 PART I, LINE 2: DURING 2019, 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 1 1 X X X 1 0 0 0 0 0 0 0 0 TUTI B SCOTT CHAIR THROUGH 7/2019 / INT. CEO/DIR. 184241 0 0 0 0 0 7295 0 17614 0 209150 0 0 0 KRISS DEIGLMEIER CEO/DIRECTOR THROUGH 7/2019 421645 0 20000 0 1344 0 20575 0 27287 0 490851 0 0 0 JACOB WELDON DIRECTOR / ADVISOR 174400 0 0 0 12095 0 0 0 0 0 186495 0 0 0 JUDITH HILL ASSISTANT TREASURER/CFO 360601 0 29574 0 1980 0 35087 0 10037 0 437279 0 0 0 SUNEELA JAIN ASSISTANT SECRETARY/GENERAL COUNSEL 230785 0 28002 0 197 0 30440 0 22152 0 311576 0 0 0 AMANDA KETON ASSISTANT SECRETARY THROUGH 4/2019 207681 0 0 0 46152 0 9385 0 17865 0 281083 0 0 0 JONATHAN ALEXANDER SLOAN VP, STRAT PSHIPS/COMMS THRU 10/2019 131046 0 32478 0 172481 0 7980 0 6480 0 350465 0 0 0 PATTIANN ROBINSON DIR., HUMAN RESOURCES THROUGH 2/2019 15366 0 0 0 205580 0 2004 0 1622 0 224572 0 0 0 JONATHAN MERGY DIRECTOR, IT 195548 0 12144 0 281 0 6000 0 9754 0 223727 0 0 0 JOEL BASHEVKIN DIRECTOR, SOCIAL VENTURES 177534 0 11157 0 700 0 9012 0 22013 0 220416 0 0 0 DHAVAL PATEL DIRECTOR, INVESTMENTS 178184 0 10894 0 145 0 8958 0 15734 0 213915 0 0 0 PART I, LINE 1A TUTI B. SCOTT RECEIVED A HOUSING ALLOWANCE DURING THE 2019 CALENDAR YEAR IN ORDER TO ACCOMMODATE RELOCATION REQUIRED FOR THE INTERIM CEO ROLE, WHICH WAS NON-TAXABLE IN ACCORDANCE WITH IRS REVENUE RULING 93-86. IN ADDITION, JACOB WELDON, WHO SERVED AS AN ORGANIZATIONAL ADVISOR FOR A TERM-LIMITED PERIOD, RECEIVED A TAXABLE HOUSING ALLOWANCE DURING THE 2019 CALENDAR YEAR IN ORDER TO ACCOMMODATE RELOCATION REQUIRED TO PROVIDE FULL-TIME ON-SITE SERVICES. JUDITH HILL, SUNEELA JAIN, JENNIFER MARIE LANDIG, JONATHAN MERGY, JOEL BASHEVKIN, AND DHAVAL PATEL ALL RECEIVED GROSS-UP PAYMENTS IN RELATION TO BONUS PAYMENTS MADE IN 2019, WHICH WAS REPORTED AS TAXABLE INCOME TO THE INDIVIDUAL. PART I, LINE 4A JONATHAN ALEXANDER SLOAN RECEIVED A SEVERANCE PAYMENT OF $148,584 DURING THE 2019 CALENDAR YEAR. IN ADDITION, PATTIANN ROBINSON RECEIVED A SEVERANCE PAYMENT OF $180,750 DURING THE 2019 CALENDAR YEAR. ALL SEVERANCE PAYMENTS HAS BEEN REPORTED AS TAXABLE COMPENSATION TO THE INDIVIDUAL. PART II, COLUMN (B)(III): INCLUDED WITHIN SCHEDULE J, PART II, COLUMN (B)(III) "OTHER REPORTABLE COMPENSATION" FOR AMANDA KETON IS A PAYOUT OF AN UNUSED PTO BALANCE AT THE TIME EMPLOYMENT CEASED. 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 ASSISTANT TREASURER/CFO AND LEGAL COUNSEL 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 (INCLUDING AUDIT COMMITTEE) AND LEGAL COUNSEL PRIOR TO SUBMISSION TO THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C ALL COVERED INDIVIDUALS, INCLUDING OFFICERS, MEMBERS OF THE BOARD OF DIRECTORS 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. FORM 990, PART VI, SECTION B, LINE 15 THE TIDES NETWORK BOARD OF DIRECTOR'S HUMAN CAPITAL COMMITTEE IS TASKED WITH REVIEWING THE CEO'S PERFORMANCE AND COMPENSATION ANNUALLY, UTILIZING COMPENSATION STUDIES TO DETERMINE APPROPRIATE COMPENSATION FOR THE CEO; THIS PROCESS IS DOCUMENTED IN THE MINUTES OF THE HUMAN CAPITAL COMMITTEE'S MINUTES. FOR OTHER OFFICERS AND KEY EMPLOYEES OF THE ORGANIZATION, COMPENSATION IS DETERMINED BY THE CEO, WHO ALSO UTILIZES COMPARABILITY STUDIES IN DETERMINING APPROPRIATE COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATIONS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G STAFF RECRUITMENT: PROGRAM SERVICE EXPENSES 52,865. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 52,865. PAYROLL PROCESSING FEES: PROGRAM SERVICE EXPENSES 229,294. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 229,294. CONSULTANTS & CONTRACTORS: PROGRAM SERVICE EXPENSES 1,363,318. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,363,318. HONORARIA / STIPENDS: PROGRAM SERVICE EXPENSES 531. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 531. TEMP AGENCIES: PROGRAM SERVICE EXPENSES 441,370. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 441,370. OTHER PROFESSIONAL SERVICES: PROGRAM SERVICE EXPENSES 925. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 271,895. TOTAL EXPENSES 272,820. TIDES FOUNDATION PO BOX 29903 SAN FRANCISCO CA 94129 510198509 GRANTMAKING CA 501(C)(3) LINE 7 TIDES NETWORK 1 TIDES CENTER PO BOX 29907 SAN FRANCISCO CA 94129 943213100 PROJECT DEVELOPMENT & MANAGEMENT CA 501(C)(3) LINE 7 TIDES NETWORK 1 TIDES INC PO BOX 29198 SAN FRANCISCO CA 94129 571138099 DEVELOP/OPERATE FACILITIES MGMT AND MULTI-TENANT NON PROFIT CENTERS CA 501(C)(3) LINE 10 TIDES NETWORK 1 TIDES TWO RIVERS FUND PO BOX 29198 SAN FRANCISCO CA 94129 201588459 DEVELOP/OPERATE FACILITIES MGMT AND MULTI-TENANT NON PROFIT CENTERS CA 501(C)(3) LINE 12A, I TIDES CENTER TIDES FOUNDATION 1 HARDING ROCK FUND PO BOX 29903 SAN FRANCISCO CA 94129 201430532 HOLD AND MANAGE INVESTMENT ON BEHALF OF TIDES FOUNDATION CA 501(C)(3) LINE 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 D 4113446 BOOK VALUE TIDES FOUNDATION D 1623908 BOOK VALUE TIDES INC D 354132 BOOK VALUE TIDES TWO RIVERS FUND D 346669 BOOK VALUE TIDES INC K 730791 BOOK VALUE TIDES TWO RIVERS FUND K 121599 BOOK VALUE TIDES CENTER L 12425430 BOOK VALUE TIDES FOUNDATION L 8556214 BOOK VALUE TIDES INC L 976192 BOOK VALUE