| FORM 990, PART VI, SECTION A, LINE 2 |
AS BOARD MEMBERS OF TIDES NETWORK, BRICKSON DIAMOND, JASON WINGARD, KAFI D. BLUMENFIELD, ROSLYN DAWSON THOMPSON, SID ESPINOSA, STEVE ZUCKERMAN, AND SUZANNA DIBIANCA HAVE AN EMPLOYMENT RELATIONSHIP WITH JENNIFER MARIE LANDIG, JUDITH HILL, SUNEELA JAIN, AND TUTI SCOTT, WHO WERE EMPLOYEES OF TIDES NETWORK DURING THE TAX YEAR. |
| FORM 990, PART VI, SECTION A, LINE 6 |
TIDES FOUNDATION HAS ONE SOLE MEMBER, TIDES NETWORK, A CALIFORNIA NONPROFIT PUBLIC BENEFIT CORPORATION. |
| FORM 990, PART VI, SECTION A, LINE 7A |
EACH OF THE DIRECTORS OF THE TIDES FOUNDATION IS APPOINTED BY THE ORGANIZATION'S SOLE MEMBER, TIDES NETWORK. |
| FORM 990, PART VI, SECTION A, LINE 7B |
ACTION BY THE BOARD OF DIRECTORS OF TIDES FOUNDATION ON THE FOLLOWING MATTERS IS EFFECTIVE ONLY WITH THE CONSENT OF THE BOARD OF DIRECTORS OF TIDES NETWORK, THE ORGANIZATION'S SOLE MEMBER: (I) ANY CHANGE IN THE FUNDAMENTAL NATURE OR STATED PURPOSES FOR WHICH TIDES FOUNDATION IS ORGANIZED; (II) THE ADOPTION OF THE STRATEGIC PLANS FOR TIDES FOUNDATION; (III) THE ADOPTION OF THE ANNUAL CAPITAL AND OPERATING BUDGETS FOR TIDES FOUNDATION; (IV) MERGER, CONSOLIDATION, OR SIMILAR REORGANIZATION OF THE CORPORATE STRUCTURE; (V) DISPOSITION OF ALL OR SUBSTANTIALLY ALL OF THE ASSETS OF TIDES FOUNDATION; (VI) SELECTION OF THE AUDITORS OF TIDES FOUNDATION; (VII) REMOVAL OF A DIRECTOR OF TIDES FOUNDATION WITHOUT CAUSE; (VIII) AMENDMENT, REPEAL OR ADOPTION OF THE ARTICLES OF INCORPORATION OR BYLAWS; (IX) SELECTION OF A CHIEF EXECUTIVE OFFICER; (X) THE NUMBER OF AUTHORIZED DIRECTORS AND THE APPOINTMENT OF DIRECTORS; AND (XI) DISSOLUTION OF TIDES FOUNDATION. |
| 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 TREASURER/CFO AND LEGAL COUNSEL REVIEW A DRAFT OF THE FORM 990; ADJUSTMENTS ARE MADE AS NECESSARY. A PARTIALLY REDACTED FORM 990, WITH DONORS WHO REQUEST ANONYMITY REMOVED, IS THEN PROVIDED TO THE MEMBERS OF THE BOARD OF DIRECTORS PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. |
| FORM 990, PART VI, SECTION B, LINE 12C |
ALL COVERED INDIVIDUALS, INCLUDING OFFICERS AND MEMBERS OF THE BOARD OF DIRECTORS AND FOUNDATION ADVISORY COMMITTEES, ARE REQUIRED TO SUBMIT CONFLICT OF INTEREST DISCLOSURE STATEMENTS AT THE TIME A PERSON BECOMES A COVERED INDIVIDUAL AND ANNUALLY THEREAFTER. THE POLICY REQUIRES COVERED INDIVIDUALS TO PERIODICALLY UPDATE THE CONFLICT OF INTEREST STATEMENT AS MATERIAL FACTS CHANGE, AS WELL AS MAKE VERBAL AND/OR WRITTEN DISCLOSURES OF POTENTIAL CONFLICTS OF INTEREST AS THEY ARISE. AT ANY TIME THAT A POTENTIAL OR ACTUAL CONFLICT OF INTEREST IS IDENTIFIED, DISCLOSURE MUST BE MADE TO THE BOARD OF DIRECTORS, THE APPROPRIATE COMMITTEE OR STAFF DEPENDING ON THE NATURE OF THE POTENTIAL OR ACTUAL CONFLICT. PRIOR TO ACTING ON ANY MATTER WHERE A POTENTIAL OR ACTUAL CONFLICT IS IDENTIFIED WITH RESPECT TO AN OFFICER OR MEMBER OF THE BOARD, THE CONFLICT AND ALL MATERIAL FACTS RELATED TO IT MUST BE FULLY DISCLOSED BY THE COVERED INDIVIDUAL TO THE BOARD PRIOR TO CONSIDERATION OF THE PROPOSED MATTER. IF THE BOARD DETERMINES A CONFLICT OF INTERESTS EXISTS, THE COVERED INDIVIDUAL, IF REQUESTED TO DO SO BY THE CHAIR OF THE BOARD, MAY PROVIDE ADDITIONAL FACTUAL INFORMATION REGARDING THE AFFECTED TRANSACTION, BUT MAY NOT PARTICIPATE IN OR ATTEMPT TO INFLUENCE DELIBERATION AND VOTING. THE COVERED INDIVIDUAL MUST BE EXCUSED FROM THE MEETING PRIOR TO DELIBERATION, AND MAY NOT RETURN UNTIL DELIBERATION AND VOTING ON THE MATTER HAVE BEEN CONCLUDED. THE POLICY PROVIDES FOR SIMILAR PROCEDURES FOR ADVISORY COMMITTEES TO ADDRESS MATTERS THAT ARE DECIDED AT THE ADVISORY COMMITTEE LEVEL. IF QUESTIONS ARISE WITH RESPECT TO THE POLICY OR PROCEDURES FOR DISCLOSING A POTENTIAL OR ACTUAL CONFLICT, THE MATTER MAY BE REFERRED TO HUMAN RESOURCES OR THE LEGAL, COMPLIANCE AND RISK DEPARTMENT FOR REVIEW AND RESOLUTION CONSISTENT WITH THE POLICY. |
| FORM 990, PART VI, SECTION B, LINE 15 |
THE CEO, OFFICERS, AND KEY EMPLOYEES OF THE ORGANIZATION ARE ALL COMPENSATED BY TIDES NETWORK, A RELATED ORGANIZATION AND SUCH PERSONS' LEGAL EMPLOYER. THROUGH A COST SHARING ARRANGEMENT, TIDES FOUNDATION PAYS TIDES NETWORK AN ALLOCATED PORTION OF SUCH PERSONS' TOTAL COMPENSATION. AS SUCH, FORM 990, PART VI, SECTION B, LINES 15A AND 15B HAVE BEEN MARKED"NO", AS PROVIDED BY THE FORM 990 INSTRUCTIONS. PLEASE REFERENCE THE DISCLOSURE IN SCHEDULE O OF THE TIDES NETWORK FORM 990 FOR A DISCUSSION REGARDING HOW COMPENSATION IS DETERMINED FOR THESE INDIVIDUALS. |
| 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 REQUEST. |
Attach to Form 990 or 990-EZ.