TIN:
SCHEDULE O
(Form 990 or 990-EZ)
Department of the Treasury
Internal Revenue Service
(Form 990 or 990-EZ)
Department of the Treasury
Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2019
Open to Public
Inspection
Inspection
Name of the organization
TIDES ADVOCACY
Employer identification number
94-3153687
94-3153687
| Return Reference | Explanation |
|---|---|
| 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. |
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990 or 990-EZ) 2019
Additional Data
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