~l .r OMB No 1545 0047 Form 990 Return of Organization Exempt from Income Tax Under section 501(c), 527, or 44q7(aXl) of the Internal Revenue Code 2002 (except black lung benefit trust or private foundation) Department of Ne Treasury Open to Public Internal Revenue Semm ~ The have to use a copy of this return to satisfy state Inspection A Far the 2002 calendar ear, or tax ear beginning .2002, and ending B Check d applicable D Employer Identification Number Address change i~nsP:eu Tides Foundation 51-0198509 Name change o~ryp~~ P~ BOX 29903 E T.I*phorro number San Francisco, CA 94129-0903 Initial return specific OStNC- 415- .5(1-6900 honc F Accounting Final return method [] Cash . Amual Amended velum Other (speoy) e` Application pending " Section $01([X3) organizations and 4997(a~(1)nonexempt X and : ere not applicable to section 517 wpan¢ahons charitable trusts must attach a completed Schedule A (Form 990 Of 990-E~ H (a) is this a group return for aHiliates7 El Yes X No H (b) if Yes, enter number of affiliates e` G Web site* ~ www Tides . of H (C) Are all affiliates incluEee' 11 Yes O No Org8f112a110I1 IT (If No attach a list See instructions ) checkonl one) ~ X 50i(c) 3-e (insert no) 4947(a)(1) or 5n H (d) is this a separate return nice by an K Check here ~ it the organization's gross receipts are normally not more than o~oan"t"om m~enea by a group ruiino7 y $25,000 The organization need not file a return with the IRS, but if the organization X N, received a Form 990 Package in the mail, it should file a return without financial data I Enter 4-di it GEN Some states require a complete return . M Check - it the organization is not required L Gross receipts Add lines 6b, 8b, 9b, and 10b to line 12 ~ 89, 518, 682 to attach Schedule B (Form 990, 990 EZ, or 990 PFD Part I Revenue Expenses, and Changes in Net Assets or Fund Balances See Instructions) 1 Contributions, gifts, grants, and similar amounts received a Direct public support 1 a 53 , 905 , 591 b Indirect public support 1 b c Government contributions (grants) 1 c Total d icJ (casn $ 32, 088, 726 norcasn $ 2-1-,8-16,815 ~ 1 d 53, 905, 541 2 Program service revenue including government fees and contracts (from Part VII, line 93) 2 622, 921 3 Membership dues and assessments 3 4 Interest on savings and temporary cash investments 4 126,688 securities-r-._ 5 Dividends and interest from 5 3 256 , 311 6a Gross rents V 6a b Less rental expenses ~ (q 6b c Net rental income or (loss) (subtAu5ne(6h5frarS~7O~1e ~),) . 6c 7 Other investment income (describe ~ W 7 Securities 8a Gross amount from sales of assets other,-' ; ~ J~= (A) (B) Other ;, than inventory --- - _ ..,. ~~ 31 423 862 Ba b Less cost or other basis and sales expenses 30,212 , 220 Bb c Gain or (loss) (attach schedule) Statement 1 1,211,642 8c d Net gain or (loss) (combine line 8c, columns (A) and (B)) Bd 1 , 211,642 9 Special events and activities (attach schedule) a Gross revenue (not including $ of contributions reported on line la) 9a b Less direct expenses other than fundraising expenses 9b 9-4 c Net income or (loss) from special events (subtract line 9b from line 9a) 9c 70a Gross sales of inventory, less returns and allowances l0a b Less cost of goods sold 70 6 c Gross profit or (loss) from sales of inventory (attach schedule) (subtract line 106 from line l0a) 10 C 0 11 Other revenue (from Pan VII, line 103) 11 183, 359 12 Total revenue add lines Id, 2, 3, 4, 5, 6t, 7 8d, 9c, lOc, and 11 12 59,306 , 462 13 Program services (from line 44, column (B)) 13 67 159, 159 74 Management and general (from line 44, column (C)) 14 1,149, 852 15 Fundraising (from line 44, column (D)) 15 131 , 734 E 16 Payments to affiliates (attach schedule) 5 17 Total expenses add lines 16 and 44, column (A 68, 990, 745 A 18 Excess or (deficit) for the year (subtract line 17 from line 72) -9, 134,283 E 5 19 Net assets or fund balances at beginning of year (from line 73, column (A)) 156 055 958 r T 20 Other changes in net assets or fund balances (attach explanation) See Statement t2 20 -7, 197, 685 5 21 Net assets or fund balances at end of ear (combine lines 18 79, and 20) 139, 773, 990 BAA For Paperwork Reduction Act Notice, see the separate instructions TEEnoio7L osiauoz Form 990 (2002) Foim sso 2002 Tides Foundation 51-0198509 Page 2 PBI'~ II Statement of Functional EXp0n5C5 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 Ddnot include amounts reported on line p (B) Program (C) Management 66, 86, 96, 106, or 16 0l Part 1 ~ ~ Total services and general (D) Fundraising 22 Grants and allocations (alt sch) See Stm 3 (cash $ 58869973 non-cash $ ) 22 58 869, 973 58 , 869 , 973 ' 23 Specific assistance to individuals (att sch) 23 i 24 Benefits paid to or for members (art sch) 24 ~ I 25 Compensation of officers, directors, etc u 461 , 525 411,115 50 , 410 26 Other salaries and wages 26 2 , 326 , 589 2,049,039 232 , 659 99 891 27 Pension plan contributions 27 83 , 152 79 837 8 315 28 Other employee benefits 28 435 , 709 391 , 748 43 , 571 390 29 Payroll taxes 29 292 565 211 299 24 , 256 7 1 065 . 30 Professional fundraising fees 30 31 Accounting fees 31 66 405 66 905 32 Legal tees 32 222 , 088 199 , 879 22 , 209 33 Supplies 33 68,411 60 , 297 . 3 920 9 699 34 Telephone 34 107 , 480 100 759 5 , 374 1 397 35 Postage and shipping 35 45 , 659 40 , 458 4 , 566 635 36 Occupancy 36 362 , 057 321 1 2--96- 36 , 206 9 555 37 Equipment rental and maintenance 37 11,388 9 271 1 139 978 38 Printing and publications 38 67, 085 63,574 3, 359 157 39 Travel 39 697,105 608 , 679 32 , 355 6 1 071 . 40 Conferences, mnven4ons, and meetings 40 100 536 94 , 883 5,027 626 41 Interest 41 30 989 28 , 294 2 695 42 Depreciation, deple6on,etc(attachschedule) 42 138 869 131 , 92-1- 6,993 43 Oilier expenses not covered above (itemize) a See Statement 9 a3a 4 , 153,165 3 , 520 , 186 575 , 349 57 , 630 b 43b c 43c d 43d e 43e 44 Total functionalexpenses (add lines 12 43) Organizations columns 44 68,990,795 67 159,159 1,199,852 131,739 Joint Costs. Check ~ d you are following SOP 98 2 Are any point costs from a combined educational campaign and fundraising solicitation reported in (B) Program services ~~ Yes X No If 'Yes,' enter () the aggregate amount of these point costs $ , (it) the amount allocated to program services $ , (i) the amount allocated to management and general $ , and (v) the amount allocated to fundraisin $ Part III Statement of Prog ram Service Accomplishments What is the organizations primary exempt purposes ~ Grantmaking_----_ _ _ _-_ _-_--_ _ _ _ _ Program Service Expenses ~ u~rPa ion 501(c)(3) aye All organizations must describe their exempt purpose achievements in a clear and concise manner State the number of o~ga~~~~~o~s and clients served Ppublications issued et c Discuss achievements that are not measurable ~ Section 501 ~ c )( 3) & ( 4) organ- ~~a967(a)Sl)crusLS but izations and 4941 a 1 nonexem t charitable trusts must also enter the amount of rants & allocations i0 OSh2f5 aphona bf others ) a Grants~roqram--The-principal purpose of the Tides -Foundation-1 s yrantmakinq- A complete-list of the _cLrantees for the calendar xear is- provided in Statement -Y -__-- (Grants and allocations $ 58,869,973-) 67, 159, 159 b ----------------------------------------------------- ----------------------------------------------------- (Grants and allocations $ ) c ----------------------------------------------------- ----------------------------------------------------- (Grants and allocations $ d ----------------------------------------------------- ----------------------------------------------------- (Grants and allocations $ e Other pro gram services (Grants and allocations $ ) f Total of Pro gram Service Expenses should equal line 44 column B prog ram services ~ 67,159 , 159 BAA TEenoioa ovzvos Form 990 (2002) ,. Form 990 (2002) Tides Foundation 51-0198509 Page 3 Part IV Elalance Sheets (see Instructions) Note Where required, attached schedules and amounts within the description (A) (6) column should be for end-o/-year amounts only Beginning of year End of year 45 Cash - non interest-bearing 800 45 800 46 Savings and temporary cash investments 19,400 , 017 46 16 622, 359 47a Accounts receivable 47a 253,438 b Less allowance for doubtful accounts 47b 202 214 47c 253,438 48a Pledges receivable 48a 1 , 761,169 b Less allowance for doubtful accounts GSb 8, 511, 862 . 48c 1 761, 169 49 Grants receivable 49 e 50 Recervables from officers, directors, trustees, and key s employees (attach schedule) 50 e 51 a Other noses 8 loans receivable (attach sch) 51 a 1,904,373 s bless allowance for doubtful accounts Slb 6,579 , 360 Sic 1 , 904,373 52 Inventories for sale or use 52 53 Prepaid expenses and deferred charges 854 360 53 970, 386 54 Investments-securities (attach schedule)St .~ .'k& 21 ~~ Cost X~ FMV 1-2-3 , 26-6 , 08-5- 54 101-0-7 , 83-0,046 55a Investments - land, buildings, & equipment basis SSa b Less accumulated depreciation (attach schedule) SSb SSc 56 Investments - other (attach schedule) Stmts .