| FORM 990, PART VI, SECTION A, LINE 3 |
KRISS DEIGLMEIER (CEO), AMANDA KETON (SECRETARY/TREASURER), AND JACQUELINE VALLE (CHIEF OF STAFF/ASSISTANT SECRETARY) ARE EMPLOYEES OF TIDES NETWORK, AN AFFILIATED (BUT UNRELATED, BY DEFINITION OF THE FORM 990 INSTRUCTIONS) ORGANIZATION. TIDES ADVOCACY MAKES PAYMENTS TO TIDES NETWORK IN RELATION TO EACH INDIVIDUAL'S WORK FOR TIDES ADVOCACY, WHICH REPRESENTS ONLY A FRACTION OF THEIR FULL-TIME EMPLOYMENT STATUS. |
| FORM 990, PART VI, SECTION B, LINE 11B |
THE FORM 990 IS PREPARED BY AN INDEPENDENT TAX PREPARER, IN CONJUNCTION WITH THE ORGANIZATION'S INTERNAL ACCOUNTING STAFF. A DRAFT FORM 990 IS THEN REVIEWED BY THE INTERNAL ACCOUNTING STAFF; ADJUSTMENTS ARE MADE, AS NECESSARY. THE FORM 990 IS THEN REVIEWED BY THE AUDIT COMMITTEE OF THE BOARD, THE CEO, LEGAL COUNSEL, AND DISTRIBUTED TO ALL MEMBERS OF THE BOARD PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. |
| FORM 990, PART VI, SECTION B, LINE 12C |
THE ORGANIZATION HAS A WRITTEN CONFLICT OF INTEREST POLICY IN PLACE, WHICH COVERS ALL "COVERED INDIVIDUALS" (WHICH INCLUDES ALL MEMBERS OF THE BOARD OF DIRECTORS, OFFICERS, AND KEY EMPLOYEES). UNDER THE POLICY, EACH COVERED INDIVIDUAL IS REQUIRED TO PROVIDE DISCLOSURE STATEMENTS: (I) WHEN THE PERSON BECOMES A COVERED INDIVIDUAL, (II) ANNUALLY THEREAFTER, AND/OR (III) UPON THE OCCURRENCE OF ANY EVENT REQUIRING DISCLOSURE UNDER THE CONFLICT OF INTEREST POLICY. THE BOARD SECRETARY COLLECTS THE DISCLOSURE STATEMENTS, AND SUBMITS (IN CONJUNCTION WITH THE CEO) AN ANNUAL REPORT REGARDING ALL CONFLICTS OF INTEREST DISCLOSED BY OR CONCERNING COVERED INDIVIDUALS TO THE BOARD OF DIRECTORS. IF THE BOARD OF DIRECTORS OR A BOARD LEVEL COMMITTEE IS CONSIDERING A BUSINESS TRANSACTION IN WHICH A COVERED INDIVIDUAL IS AN INTERESTED PERSON, THE FOLLOWING PROCEDURES SHALL APPLY: (I) THE CONFLICT OF INTEREST MUST BE FULLY DISCLOSED TO THE BOARD OR COMMITTEE PRIOR TO CONSIDERATION OF AN AFFECTED BUSINESS TRANSACTION; (II) A DIRECTOR DESIGNATED AN INTERESTED PERSON MAY BE COUNTED IN DETERMINING THE PRESENCE OF A QUORUM AT A MEETING OF THE BOARD OR COMMITTEE WHICH AUTHORIZES, APPROVES, OR RATIFIES A PARTICULAR CONTRACT OR TRANSACTION, BUT THE INTERESTED PERSON MAY NOT VOTE ON SUCH CONTRACT OR TRANSACTION; AND (III) THE INTERESTED PERSON MAY, WITH THE APPROVAL OF THE CHAIRPERSON OF THE BOARD OR COMMITTEE, PARTICIPATE IN DISCUSSIONS REGARDING THE AFFECTED BUSINESS, SO LONG AS SUCH INTERESTED PERSON IS EXCUSED FROM THE MEETING PRIOR TO COMPLETION OF THE DISCUSSION, AND DOES NOT RETURN UNTIL DISCUSSION AND VOTING ON THE MATTER HAVE BEEN CONCLUDED. |
| FORM 990, PART VI, SECTION B, LINE 15B |
THE ORGANIZATION DOES NOT COMPENSATE THE ORGANIZATION'S CEO; RATHER, TIDES NETWORK (AN AFFILIATED, BUT UNRELATED ORGANIZATION) COMPENSATES THE CEO, AND IS REIMBURSED FOR A PORTION OF THE CEO'S TIME DEDICATED TO TIDES ADVOCACY. ACCORDINGLY, FORM 990, PART VI, SECTION B, LINE 15A HAS BEEN MARKED "NO" IN ACCORDANCE WITH THE FORM 990 INSTRUCTIONS. FOR OTHER KEY EMPLOYEES, THE TIDES ADVOCACY BOARD REVIEWS BOTH PERFORMANCE AND COMPENSATION ANNUALLY, TAKING INTO ACCOUNT CUSTOMIZED SALARY SURVEYS PREPARED BY ARTHUR J. GALLAGHER & COMPANY. THE BOARD MEETS ANNUALLY WITH THE KEY EMPLOYEE(S) AND DETERMINES APPROPRIATE COMPENSATION BY CONSIDERING COMPARABILITY DATA, JOB PERFORMANCE, PROGRESS TOWARDS GOALS, AND PERFORMANCE MANAGEMENT REVIEWS. |
| 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 WRITTEN REQUEST. |
| FORM 990, PART IX, LINE 11G |
PAYROLL PROCESSING FEES: PROGRAM SERVICE EXPENSES 17,779. MANAGEMENT AND GENERAL EXPENSES 5,109. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 22,888. STAFF RECRUITMENT: PROGRAM SERVICE EXPENSES 7,791. MANAGEMENT AND GENERAL EXPENSES 50,227. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 58,018. TEMP AGENCIES: PROGRAM SERVICE EXPENSES 2,153. MANAGEMENT AND GENERAL EXPENSES 29,628. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 31,781. OTHER FEES FOR SERVICES: PROGRAM SERVICE EXPENSES 99,817. MANAGEMENT AND GENERAL EXPENSES 500. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 100,317. CONSULTANTS & CONTRACTORS: PROGRAM SERVICE EXPENSES 6,496,570. MANAGEMENT AND GENERAL EXPENSES 153,031. FUNDRAISING EXPENSES 77,067. TOTAL EXPENSES 6,726,668. |
| FORM 990, PART XI, LINE 9: |
REVERSAL OF PRIOR YEAR GRANT EXPENSE 125,000. |
Attach to Form 990 or 990-EZ.