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Tides Foundation 51-0198509 Or Print OMB No 1545-0047 Form 990 Return of Organization Exempt From Income Tax Under section 501(c), 527, or 4947(aXl) of the Internal Revenue Code 2009 (except black lung benefit trust or private foundation) Department of the Treasury to Public Internal Revenue Service .The organization may have to use a copy of this return to satisfy state reporting requirements. 0pest Inspection For the 2009 calendar year, or tax year beg inning , 2009 , and endin g I D Employer Identif ication Number B Check if applicable C Please Address change IRSlabele Tides Foundation 51-0198509 or print. Telephone number Name change ortype. BOX 29903 E see San Francisco, CA 94129-0903 Initial return specific 415-561-6400 Instruc- Termination tions Amended return G Gross receipts $ 228, 842, 925 . H(a) Is this group return for affiliates' Application pending F Name and address of principal officer Drummond Pike a Yes X No H(b) Are all affiliates included ? Same As C Above Yes No If ''No,' attach a list (see instructions) Li I Tax-exem pt status X 501(c) ( 3 (insert no.) 4947(a)(1) or 527 J Website : ► www. tides . or H(c) Group exemption number ► legal K Fund of orgaruzabun X Corporation 1-1 Trust Association L Year of Formation 1976 M State of domicile CA Part I Summa ry 1 Briefly describe the organization's mission or most significant activities. Tides Foundation' s_grimary_exempt -purpose isarantmaking_ - We partner with donors to-pomote economic justice,_ -r9hust _demacrnt.ic_pxoce.asea,- and_ the -opportunity to live- in _a_tea-lthy-an L - - - - - - - -suatainabie-^nLirnamen t wbexs_humaa -rights _are _pxesenre-d_ nad_ pr- - - - - - - - - - 2 Check this box 1, If the organization discontinued its operations or disposed of more than 25% of its assets. 0 3 Number of voting members of the governing body (Part VI, line 1a) 3 5 4 Number of independent voting members of the governing body (Part VI, line lb) 4 5 o 5 Total number of employees (Part V, line 2a) 5 46 6 Total number of volunteers (estimate if necessary) 6 0 N a 7a Total gross unrelated business revenue from Part VII y. o p'^ 7a 821, 514. b Net unrelated business tax able inc ome from Form 99 -T, Iln CE) ED 7b 266, 437. (A Prior Year Current Year a, 8 Contributions and grants (Part VIII, line 1h) 0 JUN 2 8 2010 1Q 110, 096, 439. 115, 887, 921. Q C 9 Program service revenue (Part VIII, line 2g) O to 693, 346. 789, 099. ®> 10 Investment income (Part VIII, column (A), lines 3, 4, nil 3 505 829. 1, 634 , 764. 11 Other revenue (Part VIII, column (A), lines 5, 6d, 8c, c, 10c1OG1E N1 UT 137, 733. 457,034. 12 Total revenue - add lines 8 through 11 (must equal Par' ccsfumnTA Wne1 114, 433, 347. 118, 768, 818 . 13 Grants and similar amounts paid (Part IX, column (A), lines 1-3) 105, 825, 596. 97, 028, 446. 14 Benefits paid to or for members (Part IX, column (A), line 4) 15 Salaries, other compensation, employee benefits (Part IX, column (A), lines 5-10) 3, 903, 385. 3, 284, 274. 16a Professional fundraising fees (Part IX, column (A), line 11e) C b Total fundraising expenses (Part IX, column (D), line 25) ► 197,738. 17 Other expenses (Part IX, column (A), lines lla-11d, 11f-24f) 7, 477, 143. 6, 395, 095. 18 Total expenses. Add lines 13-17 (must equal Part IX, column (A), line 25) 117, 206, 124. 106, 707, 815. 19 Revenue less ex penses Subtract line 18 from line 12 -2,772,777. 12,061,003. a 8 Beginning of Year End of Year 20 Total assets (Part X, line 16) 169, 627, 456. 192 219, 967. 9 21 Total liabilities (Part X , line 26) 16, 048, 978. 17,200,598. =LL 22 Net assets or fund balances. Subtract line 21 from line 20 153, 578, 478. 175, 019, 369. Part Ii Si g nature Block Under penalties of per ry, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and co tete Declara n of preparer (o er than officer) is based on air information of which preparer has any knowledge Sign Do- ^'.? Here Signature o fficer 1111- 4 or en i ^rc 11-711 J 7r Type or print name and title Paid Preparer's Pre- signature ► Carol Du l arer' S Firm's name (or Fontanello, Duffield & Otak bse yours if self Only jo. 44 Montgomery Street, Suite mploy ,d), ZIP+4 San Francisco, CA 94104 May the IRS discuss this return with the preparer shown above ? (see In BAA For Privacy Act and Paperwork Reduction Act Notice , see the set ran 990 (2009) Tides Foundation 51-0198509 Page 2 tPart, 1 Statement of Program Service Accomplishments 1 Briefly describe the organization's mission See Schedule-0 ------------------------------------------------------ Did the organization undertake any significant program services during the year which were not listed on the prior Form 990 or 990•EZ7 r] Yes XN No If 'Yes,' describe these new services on Schedule 0 Did organization cease conducting the , or make significant changes in how it conducts , any program services) F1 Yes No If 'Yes,' describe these changes on Schedule 0 Describe the exempt purpose achievements for each of the organization 's three largest program services by expenses Section 501 (c)(3) and 501(c)(4) organizations and section 4947(a)(1) trusts are required to report the amount of grants and allocations to others, the total expenses , and revenue , if any, for each program service reported 4a (Code ) (Expenses $ 103, 132, 386. including grants of $ 97, 028, 446. ) (Revenue $ Tides-Foundation makes ants_ for charitable ---------------- -g purposes.- The core activity is --- --- _ operating donor advised, collective action, and other_ grantmaking funds. Tides --------------- ------------ Foundation-distributes-the-funds it receives from individuals -------- --------------------------------------------------and-institutions, and grants_areawardedtoeligible domestic and qualified foreign-charitable- --------------organizations-for-philanthropic purposes._ Tides Foundation also provides ----------------- ------------ _philanthropic consulting and creates opportunities _for_learning,_ and building _ _ _ _ _ _ -co---mmunty_among donors and grantees. Most_ grants are in the areas-of health, human - ------ -- ----- -------------- -------------- - rights, community development, -civic participation, environment, ---- -------------------women's rights and-- the arts. ----------------------------------------------------------------- 4b (Code ) (Expenses $ 573, 553. including grants of $ ) (Revenue $ 789, 099. ) Tides-Foundation also- provides-administrative-and- support_services-to_other nonprofit- --------------- --------------- - ------- ------ - organizations_including supporting _organizations.- -Tides Foundation -- ----- ------ -- ---------------------works-with-these--- ----- organiza--tions-to increase-their ability to provide _financial and programmatic support- -------------------- -- ---------- -- ---- in-areas consistent with Tides Foundation's mission. ---------------------------------------------------------------- 4c (Code- ) (Expenses including grants of $ ) (Revenue 4d Other program services (Describe in Schedule O ) (Expenses $ including grants of $ ) (Revenue $ 4e Total program service expenses ► 103, 705, 939. BAA TEEAo102L 07/20/09 Form 990 (2009) orm '90 (2009) Tides Foundation 51-0198509 Page 3 Part IV Checklist of Req uired Schedules Yes No 1 Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If 'Yes,' complete Schedule A 1 X 2 Is the organization required to complete Schedule B, Schedule of Contributors? 2 X 3 Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office? If 'Yes,' complete Schedule C, Part 1 3 X 4 Section 501(cX3) organizations Did the organization engage in lobbying activities? If 'Yes,' complete Schedule C, Part ll 4 X 5 Section 501(cX4), 501(cX5), and 501 (cX6) organizations . Is the organization subject to the section 6033(e) notice and reporting requirement and proxy tax? If 'Yes,' complete Schedule C, Part 111 5 6 Did the organization maintain any donor advised funds or any similar funds or accounts where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If 'Yes,' complete Schedule D, Part I 6 X 7 Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas or historic structures' If 'Yes,' complete Schedule D, Part Il 7 X 8 Did the organization maintain collections of works of art , historical treasures , or other similar assets? If 'Yes,' complete Schedule D, Part Ill 8 X 9 Did the organization report an amount in Part X, line 21, serve as a custodian for amounts not listed in Part X; or provide credit counseling , debt management , credit repair , or debt negotiation services? If 'Yes,' complete Schedule D, Part IV 9 X 10 Did the organization , directly or through a related organization , hold assets in term , permanent, or quasi -endowments? If 'Yes,' complete Schedule D, Part V 10 X 11 Is the organization 's answer to any of the following questions 'Yes'? If so, complete Schedule D, Parts Vl, VII, VIII, IX, or X as applicable 11 X • Did the organization report an amount for land , buildings and equipment in Part X, line 10? If 'Yes ,' complete Schedule D, Part VI • Did the organization report an amount for investments - other securities in Part X , line 12 that is 5% or more of its total assets reported in Part X, line 16' If 'Yes,' complete Schedule D, Part VII • Did the organization
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