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ObjectId: 201833199349310388 - Submission: 2018-11-15
TIN: 51-0198509
SCHEDULE R
(Form 990)
Department of the Treasury
Internal Revenue Service
Related Organizations and Unrelated Partnerships
Complete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
Attach to Form 990.
Information about Schedule R (Form 990) and its instructions is at
www.irs.gov/form990
.
OMB No. 1545-0047
20
17
Open to Public Inspection
Name of the organization
Tides Foundation
Employer identification number
51-0198509
Part I
Identification of Disregarded Entities
Complete if the organization answered "Yes" on Form 990, Part IV, line 33.
(a)
Name, address, and EIN (if applicable) of disregarded entity
(b)
Primary activity
(c)
Legal domicile (state
or foreign country)
(d)
Total income
(e)
End-of-year assets
(f)
Direct controlling
entity
(1)
EBDE LLC
Box 29903
San Francisco
,
CA
941290903
47-1126045
Other Investing Activities
CA
148,354
8,316,579
Tides Foundation
Part II
Identification of Related Tax-Exempt Organizations
Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year.
(a)
Name, address, and EIN of related organization
(b)
Primary activity
(c)
Legal domicile (state
or foreign country)
(d)
Exempt Code section
(e)
Public charity status
(if section 501(c)(3))
(f)
Direct controlling
entity
(g)
Section 512(b)(13) controlled entity?
Yes
No
(1)
Tides Network
Box 29907
San Francisco
,
CA
94129
20-3395198
Charitable Governance
CA
501(c)(3)
11, Type II
NA
No
(2)
Tides Center
Box 29198
San Francisco
,
CA
94129
94-3213100
Project Development & Management
CA
501(c)(3)
7
N/A
No
(3)
Tides Inc
Box 29907
San Francisco
,
CA
94129
57-1138099
Exec/Admin Svcs for Related Orgs & Facilities Mgt & Ops
CA
501(c)(3)
7
N/A
No
(4)
Tides Two Rivers Fund
Box 29198
San Francisco
,
CA
94129
20-1588459
Dev & Operate Multi-Tenant Non Profit Centers
CA
501(c)(3)
11, Type I
Tides FoundationTides Center
No
(5)
Underdog Foundation
84 Oak Street
Brattleboro
,
VT
05301
03-0368814
Supporting Organization
VT
501(c)(3)
11, Type III
Tides Foundation
No
(6)
Rouhana Family Foundation
Box 29903
San Francisco
,
CA
94129
11-3293390
Supporting Organization
NY
501(c)(3)
11, Type II
Tides Foundation
No
(7)
One PacificCoast Foundation
1438 Webster Ste 101
Oakland
,
CA
94612
20-5253663
Supporting Organization
DE
501(c)(3)
11, Type I
Tides FdnBridge HousingE B College Fd
No
(8)
Weithorn & Ehrmann Families Fdn
8655 East Via de Ventura Ste G200
Scottsdale
,
AZ
85258
94-3232775
Supporting Organization
AZ
501(c)(3)
11, Type III
Tides Foundation
No
(9)
Harding Rock
Box 29903
San Francisco
,
CA
94129
20-1430532
Supporting Organization
CA
501(c)(3)
11, Type I
Tides Foundation
No
(10)
Beauchamp Charities
151 Kalmus Dr Ste B150
Costa Mesa
,
CA
92626
Supporting Organization
CA
501(c)(3)
11, Type I
Tides Foundation
No
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50135Y
Schedule R (Form 990) 2017
Page 2
Schedule R (Form 990) 2017
Page
2
Part III
Identification of Related Organizations Taxable as a Partnership
Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a partnership during the tax year.
(a)
Name, address, and EIN of
related organization
(b)
Primary activity
(c)
Legal
domicile
(state or foreign
country)
(d)
Direct controlling
entity
(e)
Predominant income(related, unrelated, excluded from tax under sections 512-514)
(f)
Share of total income
(g)
Share of end-of-year
assets
(h)
Disproprtionate allocations?
(i)
Code V-UBI
amount in box 20 of
Schedule K-1
(Form 1065)
(j)
General or
managing
partner?
(k)
Percentage
ownership
Yes
No
Yes
No
Part IV
Identification of Related Organizations Taxable as a Corporation or Trust
Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.
(a)
Name, address, and EIN of
related organization
(b)
Primary activity
(c)
Legal
domicile
(state or foreign
country)
(d)
Direct controlling
entity
(e)
Type of entity
(C corp, S corp,
or trust)
(f)
Share of total income
(g)
Share of end-of-year
assets
(h)
Percentage
ownership
(i)
Section 512(b)(13) controlled entity?
Yes
No
Schedule R (Form 990) 2017
Page 3
Schedule R (Form 990) 2017
Page
3
Part V
Transactions With Related Organizations
Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35b, or 36.
Note.
Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
Yes
No
1
During the tax year, did the orgranization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?
a
Receipt of
(i)
interest,
(ii)
annuities,
(iii)
royalties, or
(iv)
rent from a controlled entity
.....................
1a
No
b
Gift, grant, or capital contribution to related organization(s)
............................
1b
Yes
c
Gift, grant, or capital contribution from related organization(s)
............................
1c
Yes
d
Loans or loan guarantees to or for related organization(s)
............................
1d
Yes
e
Loans or loan guarantees by related organization(s)
............................
1e
No
f
Dividends from related organization(s)
............................
1f
No
g
Sale of assets to related organization(s)
............................
1g
No
h
Purchase of assets from related organization(s)
............................
1h
No
i
Exchange of assets with related organization(s)
............................
1i
No
j
Lease of facilities, equipment, or other assets to related organization(s)
.......................
1j
No
k
Lease of facilities, equipment, or other assets from related organization(s)
......................
1k
No
l
Performance of services or membership or fundraising solicitations for related organization(s)
.....................
1l
No
m
Performance of services or membership or fundraising solicitations by related organization(s)
.................
1m
Yes
n
Sharing of facilities, equipment, mailing lists, or other assets with related organization(s)
...................
1n
Yes
o
Sharing of paid employees with related organization(s)
............................
1o
Yes
p
Reimbursement paid to related organization(s) for expenses
............................
1p
Yes
q
Reimbursement paid by related organization(s) for expenses
............................
1q
Yes
r
Other transfer of cash or property to related organization(s)
............................
1r
No
s
Other transfer of cash or property from related organization(s)
............................
1s
No
2
If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.
(a)
Name of related organization
(b)
Transaction
type (a-s)
(c)
Amount involved
(d)
Method of determining amount involved
(1)
Tides Network
b
760,439
FMV
(2)
Tides Network
m
256,673
FMV
(3)
Tides Network
n
1,919,570
FMV
(4)
Tides Network
o
3,398,531
FMV
(5)
Tides Network
p
5,459
FMV
(6)
Tides Network
q
102,478
FMV
(7)
Tides Center
b
3,803,129
FMV
(8)
Tides Center
c
8,851,742
FMV
(9)
Tides Center
p
84,914
FMV
(10)
Tides Inc
b
300,000
FMV
(11)
Tides Two Rivers Fund
d
7,082,503
FMV
(12)
Rouhana Family Foundation
m
7,500
FMV
(13)
Harding Rock
m
5,500
FMV
Schedule R (Form 990) 2017
Page 4
Schedule R (Form 990) 2017
Page
4
Part VI
Unrelated Organizations Taxable as a Partnership
Complete if the organization answered "Yes" on Form 990, Part IV, line 37.
Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.
(a)
Name, address, and EIN of entity
(b)
Primary activity
(c)
Legal domicile
(state or foreign
country)
(d)
Predominant income (related, unrelated, excluded from tax under sections 512-514)
(e)
Are all partners
section
501(c)(3)
organizations?
(f)
Share of total income
(g)
Share of
end-of-year
assets
(h)
Disproprtionate allocations?
(i)
Code V-UBI
amount in box 20
of Schedule K-1
(Form 1065)
(j)
General or
managing
partner?
(k)
Percentage
ownership
Yes
No
Yes
No
Yes
No
Schedule R (Form 990) 2017
Page 5
Schedule R (Form 990) 2017
Page
5
Part VII
Supplemental Information
Provide additional information for responses to questions on Schedule R (see instructions).
Return Reference
Explanation
Schedule R (Form 990) 2017
Additional Data
Software ID:
17005038
Software Version:
2017v2.2