2019-11-14T17:43:34-06:00 2018-12-31 910189318 MOSS ADAMS LLP 101 SECOND STREET SUITE 900 SAN FRANCISCO CA 94105 990 2018-01-01 203395198 TIDES NETWORK TIDE 4155616400 PO BOX 29198 SAN FRANCISCO CA 94129 JUDITH HILL ASSISTANT TREASURER/CFO 4155616400 2019-11-13 1 TRACY S PAGLIA P00366884 4159561500 2019-11-13 12.129.4.211 2019-11-13 14:15:06 PS P 32BFBF1104AA8EEBC72962A0CCB0C2C16BC479E3 32BFBF1104AA8EEBC72962A0CCB0C2C16BC479E3 2018 2020-04-17 16:48:07Z TUTI SCOTT PO BOX 29198 SAN FRANCISCO CA 94129 22288728 0 X WWW.TIDES.ORG X 2005 CA TO SUPPORT OTHER TIDES ENTITIES THROUGH EXECUTIVE LEADERSHIP AND ADMINISTRATIVE SERVICES. 16 15 137 15 0 86664 2037409 181565 16206991 21856118 0 0 234596 251045 18478996 22288728 909 19010 0 0 11523092 14255608 0 0 2476428 5710604 7241159 17234605 21515777 1244391 772951 5331352 6936215 2488377 3320289 2842975 3615926 TO ACCELERATE THE PACE OF SOCIAL CHANGE, WORKING WITH INNOVATIVE PARTNERS TO SOLVE SOCIETY'S TOUGHEST PROBLEMS. 0 0 19039349 19010 21856118 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. 19039349 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 42 0 1 137 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 16 15 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 1014 TORNEY AVENUE SAN FRANCISCO CA 94129 TUTI SCOTT CHAIR 2.00 2.00 X X 0 0 0 STEVE ZUCKERMAN VICE CHAIR 2.00 2.00 X X 0 0 0 PETER MELLEN TREASURER 2.00 2.00 X X 0 0 0 SUZANNE NOSSELL SECRETARY 2.00 2.00 X X 0 0 0 CHERYL ALSTON DIRECTOR 2.00 2.00 X 0 0 0 KAFI BLUMENFIELD DIRECTOR 2.00 2.00 X 0 0 0 KRISS DEIGLMEIER CEO/DIRECTOR 22.00 28.00 X X 460068 0 66467 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 EDWARD LLOYD DIRECTOR 2.00 2.00 X 0 0 0 DEEPAK PURI DIRECTOR 2.00 2.00 X 0 0 0 ROSLYN DAWSON THOMPSON DIRECTOR 2.00 2.00 X 0 0 0 JACOB WELDON DIRECTOR 2.00 2.00 X 0 0 0 JASON WINGARD DIRECTOR 2.00 2.00 X 0 0 0 JUDITH HILL ASSISTANT TREASURER/CFO 22.00 28.00 X 391203 0 35853 AMANDA KETON ASSISTANT CORPORATE SECRETARY 22.00 28.00 X 302840 0 50436 JENNIFER MARIE LANDIG ASSISTANT CORPORATE SECRETARY 22.00 28.00 X 110339 0 23520 RAHUL YOUNG COO THROUGH 5/2018 22.00 28.00 X 92802 0 14900 JONATHAN ALEXANDER SLOAN VP, STRAT. PARTNERSHIPS & COMMS 22.00 28.00 X 258392 0 31840 MELINDA LEUNG DIRECTOR, CENTER FINANCE OPERATIONS 22.00 28.00 X 254305 0 21081 JONATHAN MERGY DIRECTOR, IT 22.00 28.00 X 211590 0 21676 JOEL BASHEVKIN DIRECTOR, SOCIAL VENTURES 22.00 28.00 X 193027 0 36409 PATTIANN ROBINSON DIRECTOR, HUMAN RESOURCES 22.00 28.00 X 181336 0 19953 2455902 0 322135 37 0 1 0 MOSS ADAMS LLP 101 2ND STREET SUITE 900 SAN FRANCISCO CA 94105 ACCOUNTING SERVICES 200705 NUSURA INC PO BOX 2856 LITTLETON CO 80161 CONSULTING SERVICES 172381 BOXIT LLC 2261 HARBOR BAY PARKWAY ALAMEDA CA 94502 CONSULTING SERVICES 143652 3 150000 31565 181565 NETWORK SERVICE FEES 561000 20839574 20839574 MANAGEMENT & CONSULTING FEES 561000 780872 780872 RENTAL INCOME 532000 169883 169883 CONFERENCE ROOM RENTAL 532000 45475 45475 PHONE CHARGES 561499 13562 13562 6752 6752 21856118 REIMBURSEMENTS/REFUNDS 900099 251025 251025 MISCELLANEOUS REVENUE 900099 20 20 251045 22288728 21856118 0 251045 X 19010 19010 1603709 1418962 184747 10347226 9155225 1192001 321905 284822 37083 1151596 1018932 132664 831172 735421 95751 760964 673301 87663 200705 177584 23121 158252 140021 18231 2431316 2151228 280088 632302 559461 72841 1005789 889922 115867 829601 734031 95570 388928 344123 44805 266151 235490 30661 417276 369206 48070 -3896 -3447 -449 BOARD EXPENSES 70646 62508 8138 LICENSES 41006 36282 4724 REPAIRS & MAINTENANCE 29309 25933 3376 SAFETY & SECURITY 5151 4558 593 7659 6776 883 21515777 19039349 0 2476428 122631 639 93416 397860 155064 248314 1918484 1210205 1259208 708279 3701033 5581123 5331352 6936215 2439912 3200142 48465 120147 2488377 3320289 X 2842975 3615926 2842975 3615926 5331352 6936215 772951 0 X 0 1 X 1 0 X X X 3 TIDES FOUNDATION 510198509 7 1 0 0 TIDES CENTER 943213100 7 1 0 0 TIDES INC 571138099 10 1 0 0 3 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 PART IV, SECTION A, LINE 6: DURING 2018, THE ORGANIZATION PROVIDED CERTAIN EXECUTIVE, ADMINSTRATIVE, AND CONSULTING SERVICES TO OTHER NON-PROFIT ORGANIZATIONS OTHER THAN ITS SUPPORTED ORGANIZATIONS, INCLUDING: THE GOVERNORS CLIMATE & FORESTS FUND, TIDES ADVOCACY, AND NOVO FOUNDATION. IN ADDITION THE ORGANIZATION PROVIDED GRANTS TO ORGANIZATIONS OTHER THAN ITS SUPPORTED ORGANIZATIONS, INCLUDING: NORTHERN CALIFORNIA GRANTMAKERS. 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 (KRISS DEIGLMEIER, JUDITH HILL, AND AMANDA KETON) 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 79111 21277 199972 199972 0 1618124 931122 687002 708279 DUE FROM RELATED ORGANIZATIONS 5581123 5581123 SECURITY DEPOSITS 5214 DUE TO RELATED ORGANIZATIONS 114933 120147 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 NATIONAL CALIFORNIA GRANTMAKERS 160 SPEAR STREET SUITE 360 SAN FRANCISCO CA 94105 942761355 501(C)(3) 15000 TO SUPPORT NON-PROFIT DISPLACEMENT PROJECT 1 0 PART I, LINE 2: TO MONITOR USE OF THE GRANT FUNDS OUTLINED IN SCHEDULE I, PART II, THE ORGANIZATION REQUIRES A REPORT TO BE PREPARED IN REGARDS TO THE USE OF FUNDS AND PROJECT OUTCOMES. X 1 1 X X X 0 0 0 0 0 0 0 0 0 KRISS DEIGLMEIER CEO/DIRECTOR 423724 0 35000 0 1344 0 19768 0 46699 0 526535 0 0 0 JUDITH HILL ASSISTANT TREASURER/CFO 337890 0 51342 0 1971 0 17087 0 18766 0 427056 0 0 0 AMANDA KETON ASSISTANT CORPORATE SECRETARY 254143 0 48444 0 253 0 9385 0 41051 0 353276 0 0 0 JONATHAN ALEXANDER SLOAN VP, STRAT. PARTNERSHIPS & COMMS 206809 0 51292 0 291 0 10659 0 21181 0 290232 0 0 0 MELINDA LEUNG DIRECTOR, CENTER FINANCE OPERATIONS 202473 0 51000 0 832 0 10250 0 10831 0 275386 0 0 0 JONATHAN MERGY DIRECTOR, IT 191329 0 20000 0 261 0 5850 0 15826 0 233266 0 0 0 JOEL BASHEVKIN DIRECTOR, SOCIAL VENTURES 174344 0 18025 0 658 0 8626 0 27783 0 229436 0 0 0 PATTIANN ROBINSON DIRECTOR, HUMAN RESOURCES 176551 0 3770 0 1015 0 7798 0 12155 0 201289 0 0 0 PART I, LINE 1A JENNIFER MARIE LANDIG RECEIVED A GROSS-UP PAYMENT IN RELATION TO A BONUS PAID IN 2018. 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 REVIEWS 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, WHICH INCLUDES MEMBERS OF THE BOARD OF DIRECTORS, OFFICERS, AND KEY EMPLOYEES, ARE REQUIRED TO SUBMIT CONFLICT OF INTEREST DISCLOSURE STATEMENTS TO THE ORGANIZATION'S CFO: (I) UPON THE OCCURRENCE OF AN EVENT BY WHICH A PERSON BECOMES A COVERED INDIVIDUAL, (II) ANNUALLY BY JULY 31ST OF EACH YEAR, AND (III) UPON OCCURRENCE OF ANY EVENT REQUIRING DISCLOSURE UNDER THE CONFLICT OF INTEREST POLICY. AT ANY TIME THAT AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST HAS BEEN IDENTIFIED, THE CHIEF EXECUTIVE OFFICER AND THE CHIEF FINANCIAL OFFICER REVIEW THE CIRCUMSTANCES TO DETERMINE WHETHER AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST REQUIRES DISCLOSURE TO THE BOARD OF DIRECTORS. IN ADDITION, THE CFO CONFERS WITH EACH AFFILIATED ENTITY TO DETERMINE WHETHER OTHER CONFLICTS HAVE ARISEN IN CONNECTION WITH THE DISCLOSED MATTER. IF EITHER THE CHIEF EXECUTIVE OFFICER OR THE CHIEF FINANCIAL OFFICER IS THE INTERESTED PERSON, THE OTHER SHALL MAKE THE DETERMINATION; IF BOTH ARE INTERESTED PERSONS, THE DISCLOSURE SHALL BE PROVIDED TO ALL OF THE DISINTERESTED MEMBERS OF THE BOARD OF DIRECTORS. PRIOR TO ACTING ON ANY BUSINESS TRANSACTION WHERE A CONFLICT OF INTEREST EXISTS, THE BOARD OF DIRECTORS MUST AUTHORIZE OR APPROVE THE TRANSACTION IN GOOD FAITH BY A VOTE OF A MAJORITY OF THE DIRECTORS THEN IN OFFICE WITHOUT COUNTING THE VOTE OF THE INTERESTED PERSON(S). 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 PAYROLL PROCESSING FEES: PROGRAM SERVICE EXPENSES 165,673. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 21,570. TOTAL EXPENSES 187,243. TEMPORARY AGENCY FEES: PROGRAM SERVICE EXPENSES 447,809. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 58,304. TOTAL EXPENSES 506,113. STAFF RECRUITMENT: PROGRAM SERVICE EXPENSES 44,113. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 5,744. TOTAL EXPENSES 49,857. CONSULTANTS/CONTRACTORS: PROGRAM SERVICE EXPENSES 1,491,379. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 194,176. TOTAL EXPENSES 1,685,555. OTHER FEES FOR SERVICES: PROGRAM SERVICE EXPENSES 2,254. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 294. TOTAL EXPENSES 2,548. 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 1 1 1 0 0 0 0 1 1 1 0 1 1 1 1 0 0 TIDES FOUNDATION C 150000 BOOK VALUE TIDES CENTER D 3536164 BOOK VALUE TIDES FOUNDATION D 1268140 BOOK VALUE TIDES INC D 428492 BOOK VALUE TIDES TWO RIVERS FUND D 348326 BOOK VALUE TIDES FOUNDATION E 110116 BOOK VALUE TIDES INC K 710240 BOOK VALUE TIDES TWO RIVERS FUND K 122081 BOOK VALUE TIDES CENTER L 12388622 BOOK VALUE TIDES FOUNDATION L 7033079 BOOK VALUE TIDES INC L 1224395 BOOK VALUE TIDES TWO RIVERS FUND L 193478 BOOK VALUE