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Return of Organization Exempt from Income OMB No 1545.0047 Tax 'Form 990 1 Return of Organization Exempt from Income Under section 501(c), 527, or 4947(aX1) of the Internal Revenue Code 2003 (except black lung benefit trust or private foundation) Open to Public Department of the Treasury i rements . Inspection Internal Revenue Service P- The organization may have to use a copy of this return to satisfy state reporting A For the 2003 calm or tax and D Employer Identification Number B Check if applicable Please use Address change IRS label Tides Foundation 51-0198509 or print Telephone number Name change or type . p0 Box 29903 s.. San Francisco, CA 94129-0903 Initial return specific 415-561-6400 instruc" F Cash rX] Final return tons. methodtIn9 Other (speafy) `- Amended return H and I are not applrcable to section 527 organizations Application pending e Section 501(cx3) organizations and 4947(a)(''I) nonexempt charitable trusts must attach a completed schedule A H (a) Is this a group return for affiliates a Yes ~ No (Form 990 or 990-EZ) . H (b) If 'Yes,' enter number of affiliates 0' Web site: Tides . orQ FI (C) Are all affiliates included a Yes ~ No (If 'No,' attach a list See instructions ) ELS -m- SQT(cj 3-- fmsert no ) 4947(a)(1) or 527 chE - H (d) Is this a separate return filed by an here if the organization's gross receipts are normally not more than orga nization covered by a g r oup rulings K Check 'I F] E] Yes n No not file a return with the IRS, but if the organization $25,000 . The organization need Number received a Form 990 Package in the mad, it should file a return without financial data. I Some states require a complete return . M Check if the organization is not required to attach Scl e B (Form 990, 990-EZ, or 990-PFD. L Gross receipts- Add lines 6b, 8b, 9b, and 10b to line 12 0- 100, 449 239 . Revenue Expenses, and Changes in Net Assets or Fund Balances (see instructions I 1 Contributions, gifts, grants, and similar amounts received a Direct public support 1 a 53,345,254 . b Indirect public support c Government contributions (grants) 1c d T . ) 1 d 53,345,254 . a th~roughllcj (cash $ 43,109, 614 . noncasn $ 10,235,640 2 225,907 . 2 Program service revenue including government fees and contracts (from Part VII, line 93) 3 Membership dues and assessments 4 96,484 . 4 Interest on savings and temporary cash investments 5 3,070,613 . 5 Dividends and interest from securities ON. ill. 6a Gross rents I 6al b Less : rental expenses c Net rental income or (loss) (subtract line 6b from line 6a) 6c R 7 Other investment income (describe (A) Securities (B) Other 8a Gross amount from sales of assets other 29, 795, 365 . 8a 13 , 800,000 . N than inventory 271142,672 . 8b ___=1 =3 ,000, 000 . , 01 E b Less. cost or other basis and sales expenses c Gam or (loss) (attach schedule) Statement 1 2,652,693 . 8c 800,000 . - .;III` 452, 693 . d Net gain or (loss) (combine line 8c, columns (A) and (B)) ~~ 8d 3 9 Special events and activities (attach schedule) If any amount is from gaming, check here . a Gross revenue (not including $ of contributions 0 reported on line 1a) 9a b Less: direct expenses other than fundraising expenses 9b ' ;.. c Net income or (loss) from special events (subtract line 9b from line 9a) 9c r--+ 10a Gross sales of inventory, less returns and allowances 10a, fl b Less cost of goods sold 10b ! c Gross profit or (loss) from sales of inventory (attach schedule) (subtract line 10b from I .m.-T...~-~.. 10c 616 . 11 Other revenue (from Part VII, line 103) 11 115, 567 . 12 Total revenue (add lines l d, 2, 3, 4, 5, 6c, 7, 8d, 9c, 10c, and 11) 12 60,306 , 57, 834 129 . 13 Program services (from line 44, column (B)) ~ 13 JUL* 8 7004 . 14 Management and general (from line 44, column (C)) O ~ 14 1,527, 010 . 15 Fundraising (from line 44, column (D)) . .+ . 15 32,408 (~ 16 Payments to affiliates (attach schedule) ^K-v . 17 Total expenses (add lines 16 and 44, column (A 17 59,393,547 020 . A 18 Excess or (defeat) for the year (subtract line 17 from line 12) 18 913, N 5 19 Net assets or fund balances at beginning of year (from line 73, column (A)) 19 139 773, 990 . T T 20 Other changes m net assets or fund balances (attach explanation) . See Statement . 2 20 4,772,740 750 . S 21 Net assets or fund balances at end of year (combine lines 18, 19, and 20) 21 145, 459, 1 BAA For Paperwork Reduction Act Notice, see the separate instructions . TEEA0107L 10/03/03 Form 990(2003) Form 990 2003 Tides Foundation 51-0198509 Page 2 P ' Statement of Functional Ex enses All organizations must complete column (A). Columns (B), (C), and (D) are required for section 501(c)(3) and 4) organizations and section 4947(a)(1) nonexempt charitable trusts but optional for others . Do not include amounts reported on line v (B) Program (C) Management (A) Total and (D) Fundraising 242322 BenefitsSpecificnon-cash(cashGrants6b, and 8b,assistancepaid allocations96, to$ or10b, forto51984840 individuals(aftmembersor sch)16 of (aftSee (aftPart sch). sch) )l Stm. 3 242322 51,984,840. 51services ~ 984, 840. I'ii~ generalr ~I~II~ ,a~`,°I`~ ` .. ' . `~ ~~ ~~~°~'°T nt r~"~R'!r " 11IJu~ " 302928272625 ProfessionalPayrollOtherPensionCompensation employeesalaries taxes plan of fundraising contributionsofficers,and benefits wagesdirectors, fees. etc 302928272625 1 164312269,000953,52 , 956156304651.. 1, 272242143699,45 , 506864799750945. 246,203-8266 , 491250311436440. 1 17,700214361. 363534333231 OccupancyPostageTelephoneSupplieslegalAccounting fees and fees shipping 363534333231 259107555,2058384 ,332263042111388. 2257965477 ,044189623605996. 31841963,264241932797922388. 1 ,777e955196412. 424140393837 Conferences,TravelPrintingEquipmentDeprecation,Interest and conventions,depletion,rental publications and etc and (attachmaintenance meetings schedule) 424140393837 146,481398,69830,4093163 , 819933530772. 128,422349,26,59355 , 741102375602.. 18,315949,0927,3,744, 078933822321. 10634923172. ------------------- 4344 OtherTotal expensesfunctional not expenses covered above(add lines (itemize) 22 - 43 Organizations completing columns (B) - (D;, 547 . 57 834 129 . 1,527881,548 010 . 18,03532,408 .. a Seecarry theseStatement totals to lines t3-154 a3a44 592 ,936,138393 . 2,036,555. Jointb Costs. Check 10. if you are following SOP43b 98-2 7 Are cany point costs from a combined educational43c campaign and fundraising solicitation reported m (B) Program services? I-E] Yes Z No If 'Yes,'e-------------------d enter (I) the aggregate amount of these 43dpoint costs $ , (ii) the amount allocated to Program services $ ; (iii) the amount allocated43e to Management and general $ ; and (iv) the amount allocated to Fundraising $ 2r~ Statement of Program Service Accomplishments the organization's primary exempt purposes 1, Grdntm3kinCl - Program Service What is (Required for 5011 All organizations must describe their exempt purpose achievements in a clear and concise manner State the number of clients served, publications issued, etc Discuss achievements that are not measurable. (Section 501(c)(3) & (4) organ- trusts, but 17at~nnc and 49471x1111 nonexempt charitable trusts must also enter the amount of grants & allocations to others .) ,r others ) a Grants proqram-_The-principal purpose of the Tides Foundation is- _g.rantakincl.- A complete list of the grantees for the calendcalendar ar i _ . in Statement . sprovided (Grants and allocations $ 51, 984, 840 . ) 57, 834,129 . b ------------------------------------------------------ (Grants and allocations $ ) c ------------------------------------------------------ ------------------------------------------------------ (Grants and allocations $ ) d ------------------------------------------------------ ------------------------------------------------------ e Other pi services and allocations $ f Total of Service Expenses (should equal line 44, column (B), Program sere 57,834,129 . BAA TEEA0102L 10/03/03 Form 990 (2003 Form 990 (2003) Tides Foundation 51-0198509 Page 3 Balance Sheets (See Instructions) Note: Where required, attached schedules and amounts within the description (A) (B) column should be for end-of-year amounts only Beginning of year End of year 45 Cash - non-interest-bearing 800 . 45 800 . 46 Savings and temporary cash investments 16, 622, 359 . 46 5,000 , 175 . 47a Accounts receivable 47a 153,058 . b Less' allowance for doubtful accounts 47b 253,438 . 47c 153,058 . 48a Pledges receivable 48a 2,876 , 451 . b Less: allowance for doubtful accounts 48b 1,761,169 . 48c 2,876,451 . 49 Grants receivable , . 49 A 50 Receivables from officers, directors, trustees, and key s employees (attach schedule) . 50 e 51 a Other notes & loans receivable (attach sch) . 51 a 530 , 408 . s b Less: allowance for doubtful accounts 51 b 1,904,373 . 51 c 530,408 . 52 Inventories for sale or use . 52 53 Prepaid expenses and deferred charges . 470, 386 . 53 49,306 . 54 Investments - securities (attach schedule)Stmt 17 "C2qost Z FMV 107, 830, 046 . 54 138, 705,194 . 55a Investments - land, buildings, & equipment basis 55a b Less: accumulated deprecation (attach schedule) . 55b 55c 56 investments - other (attach schedule)Stmts 8 ~ 2 2 423 036 . 56 397 886 . 57a Land, buildings, and equipment basis. 57a 1,936,292 . b Less: accumulated deprecation (attach schedule) . Statement 5 57b 677, 531 . 1,366,887 . 57c 1, 258, 761 . 58 Other assets (describe I- See Statement 6 ) 13, 600, 000 . 58 1,711,072 . 59 Total assets (add lines 45 through 58) (must equal line 74) 144, 232, 494 . 59 150, 683, 111 . 60 Accounts payable and accrued expenses 717, 495 . 60 541, 236 . ` 61 Grants payable . 2,912,602 . 61 3, 792, 125 . A 62 Deferred revenue . 62 s i 63 Loans from officers, directors, trustees, and key employees (attach schedule) 63 i 64a Tax-exempt bond liabilities (attach schedule) 64a T b Mortgages and other notes payable (attach schedule) S.t M tS 19 & 2 3 828,407 .
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