2023-08-08T02:31:48-05:00 2022-12-31 861065772 DELOITTE TAX LLP 695 TOWN CENTER DRIVE SUITE 1000 COSTA MESA CA 92626 990 2022-01-01 201430532 HARDING ROCK FUND HARD 4155616400 1012 TORNEY AVENUE SAN FRANCISCO CA 94129 LAWRENCE LITVAK SECRETARY/TREASURER/DIRECTOR 4155616400 2023-08-07 1 LAWRENCE LITVAK 999009999 0 JESSICA KARANTONIS P00969387 7144367100 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z MAX PIKE 1012 TORNEY AVENUE SAN FRANCISCO CA 94129 7106 0 X N/A X 2004 CA TO SUPPORT THE TIDES FOUNDATION. 3 3 0 3 0 0 0 0 0 0 234631 -333 0 7439 234631 7106 0 570000 0 0 0 0 0 0 0 38835 41209 38835 611209 195796 -604103 665585 61482 0 0 665585 61482 TO SUPPORT THE TIDES FOUNDATION. 0 0 570000 570000 HARDING ROCK FUND IS FORMED FOR THE PURPOSE OF SUPPORTING THE TIDES FOUNDATION BY HOLDING AND MANAGING ASSETS FOR THE FOUNDATION AND MAKING GRANTS FROM THE INCOME OF SUCH ASSETS.TOP GRANTS SUPPORTED THE FOLLOWING OUTCOMES: GRASSROOTS ORGANIZING; NETWORK BUILDING AND COLLABORATION; RESEARCH AND EVALUATION; CAPACITY BUILDING AND TECHNICAL ASSISTANCE FOR LOW-INCOME AND POOR PEOPLE AND PEOPLE OF COLOR. 570000 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 X 3 3 0 0 0 0 1 1 1 1 1 0 0 1 1 0 0 0 0 0 0 0 CA X ALI ATABAKI 4155617882 1012 TORNEY AVENUE SAN FRANCISCO CA 94129 X LAWRENCE LITVAK DIRECTOR, SECRETARY AND CFO 0.50 X X 0 0 0 MAX PIKE DIRECTOR, CEO 0.50 X X 0 0 0 P WILLIAM PARISH DIRECTOR 0.50 X 0 0 0 0 0 0 0 0 0 0 0 -263272 -263272 262939 0 262939 262939 0 262939 TAX REFUND 523000 7439 7439 7439 7106 0 0 7106 570000 570000 32492 32492 3001 3001 10 10 STATE REGISTRATIONS, FI 5706 5706 611209 570000 41209 0 665585 49186 12296 665585 61482 0 0 X 665585 61482 665585 61482 665585 61482 -604103 0 X 0 1 X 1 0 X X 1 TIDES FOUNDATION 510198509 7 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 PART I: HARDING ROCK FUND MAKES DISTRIBUTIONS IN SUPPORT OF ORGANIZATIONS OTHER THAN ITS NAMED SUPPORTED ORGANIZATION, TIDES FOUNDATION. TIDES FOUNDATION'S PURPOSE IS TO SUPPORT ITS COMMMUNITY. THE ORGANIZATIONAL DOCUMENTS AND APPROVED APPLICATION FOR EXEMPT STATUS OF HARDING ROCK FUND STATE THAT IT WILL CONDUCT ACTIVITIES FOR THE BENEFIT OF AND IN FURTHERANCE OF THE CHARITABLE PURPOSES OF ITS NAMED SUPPORTED ORGANIZATION, INCLUDING MAKING ITS CHARITABLE PROGRAMS AND RESOURCES AVAILABLE TO THE ORGANIZATIONS SUPPORTED BY TIDES FOUNDATION UNDER THE DIRECTION AND CONTROL OF TIDES FOUNDATION, IN FURTHERANCE OF THE SUPPORTED ORGANIZATION'S EXEMPT PURPOSE. AS A RESULT, THESE ACTIVITIES DO NOT CONSTITUTE A PROHIBITED ACTIVITY UNDER TREASURY REGULATION 1.509(A)4(E)(1). THE HARDING ROCK FUND SUPPORTING ORGANIZATION QUALIFIES AS A TYPE I SUPPORTING ORGANIZATION DESPITE THE FACT THAT IT PROVIDES SUPPORT TO ORGANIZATIONS IN ADDITION TO ITS NAMED SUPPORTED ORGANIZATION. 0 X PART X, LINE 2: MANAGEMENT EVALUATED TIDES ORGANIZATIONS' TAX POSITIONS AND CONCLUDED THAT THEY HAD MAINTAINED THEIR TAX EXEMPT STATUS AND HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE CONSOLIDATED FINANCIAL STATEMENTS. THEREFORE, NO PROVISION OR LIABILITY FOR INCOME TAXES HAS BEEN INCLUDED IN THE CONSOLIDATED FINANCIAL STATEMENTS. 0 CENTER FOR COMMON GROUND 902 EVERETT AVENUE OAKLAND CA 94602 824589218 501(C)(3) 100000 0 FMV HEALTHY INDIVIDUALS AND COMMUNITIES HOPEWELL FUND 1201 CONNECTICUT AVENUE NW SUITE 300 WASHINGTON DC 20036 473681860 501(C)(3) 100000 0 FMV EQUITY, HUMAN RIGHTS, AND ECONOMIC EMPOWERMENT LABOR NEIGHBOR RESEARCH AND TRAINING CENTER INC 2221 ST CLAUDE AVENUE NEW ORLEANS LA 70117 721427695 501(C)(3) 50000 0 FMV EQUITY, HUMAN RIGHTS, AND ECONOMIC EMPOWERMENT NEW VENTURE FUND 1201 CONNECTICUT AVENUE NW SUITE 300 WASHINGTON DC 20036 205806345 501(C)(3) 100000 0 FMV HEALTHY INDIVIDUALS AND COMMUNITIES THE VOTER PARTICIPATION CENTER 1707 L STREET NW SUITE 950 WASHINGTON DC 20036 550889748 501(C)(3) 150000 0 FMV HEALTHY INDIVIDUALS AND COMMUNITIES VOTEORG 4096 PIEDMONT AVENUE 368 OAKLAND CA 94611 262094990 501(C)(3) 70000 0 FMV HEALTHY INDIVIDUALS AND COMMUNITIES 6 0 PART I, LINE 2: HARDING ROCK CONDUCTS DUE DILIGENCE IN ADVANCE OF FUNDING, INCLUDING REVIEW OF THE GROUP'S TAXEXEMPT STATUS AND WHETHER THE GRANT WILL ADVANCE THE MISSION. ALL GRANTEES RECEIVE A WRITTEN GRANT AWARD NOTIFICATION AGREEMENT. BY ACCEPTING PAYMENT, THE GRANTEE AGREES TO THE TERMS AND CONDITIONS OF THAT AGREEMENT. IF A GRANT IS RESTRICTED TO A SPECIFIC PROGRAM OR SPECIFIC ACTIVITIES, GRANTEES ARE REQUIRED TO RETURN ANY PORTION OF THE GRANT NOT USED FOR THE STATED PURPOSE OR ANY CHANGE OF THE PURPOSES FOR WHICH THE GRANT MAY BE USED MUST BE REQUESTED AND APPROVED IN WRITING IN ADVANCE BY HARDING ROCK. AGREEMENTS AWARD NOTIFICATIONS THAT ARE RESTRICTED TO A NONLOBBYING PURPOSE ALSO PROHIBIT THE USE OF GRANT FUNDS TO ENGAGE IN LOBBYING ACTIVITY. BASED ON A RISK ASSESSMENT AND CONSIDERATION OF THE GRANTEE'S TAXEXEMPT STATUS PERIODIC OR FINAL NARRATIVE AND FINANCIAL REPORTS DESCRIBING USE OF GRANTS FUNDS ARE REQUIRED FOR CERTAIN GRANTS. ALL GRANTS REQUIRING EXPENDITURE RESPONSIBILITY ARE MADE IN COMPLIANCE WITH THE EXPENDITURE RESPONSIBILITY RULES PROVIDED UNDER IRC SECTION 4945(H). REPORTS ARE REQUIRED FOR EACH YEAR UNTIL THE GRANT FUNDS ARE FULLY EXPENDED. REPORTS FOR THE GRANTEE MUST PROVIDE: (I) A DETAILED ACCOUNT OF HOW THE GRANT FUNDS HAVE BEEN USED, (II) CONFIRMATION THAT THE GRANTEE HAS COMPLIED WITH THE TERMS AND CONDITIONS OF THE GRANT, AND (III) A DESCRIPTION OF THE PROGRESS TOWARD ACHIEVING THE GRANT'S PURPOSE(S). THE REPORTS ARE REVIEWED TO CONFIRM THAT ALL OF THE FUNDS HAVE BEEN USED FOR CHARITABLE OR EDUCATIONAL PURPOSES AND IN ACCORDANCE WITH THE GRANT AWARD NOTIFICATION AGREEMENT. A FINAL REPORT MUST INDICATE FULL EXPENDITURE AND ACCOUNTING FOR ALL GRANT FUNDS. NO ADDITIONAL GRANTS WILL BE APPROVED FOR THE REPORTING ORGANIZATION IF THE FINAL REPORT IS NOT SUBMITTED AND APPROVED. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION DOES NOT HAVE "MEMBERS" BY DEFINITION OF THE BYLAWS; HOWEVER, THE FORM 990 INSTRUCTIONS ALSO DEFINE "MEMBER" AS ANY PERSON (INCLUDING A CORPORATION) WITH THE POWER TO APPOINT MEMBERS OF THE GOVERNING BODY. AS SUCH, HARDING ROCK FUND HAS ONE SOLE MEMBER, TIDES FOUNDATION, WHO HAS THE POWER TO APPOINT MEMBERS OF THE GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 7A UPON THE EXPIRATION OF THE TERM OF EACH DIRECTOR APPOINTED BY TIDES FOUNDATION (WHICH CURRENTLY MAKES UP 2 OUT OF THE 3 VOTING POSITIONS ON THE GOVERNING BODY), HIS OR HER SUCCESSOR SHALL BE APPOINTED BY TIDES FOUNDATION. FORM 990, PART VI, SECTION A, LINE 7B THE ARTICLES OF INCORPORATION OF HARDING ROCK FUND MAY BE AMENDED ONLY WITH THE APPROVAL OF TIDES FOUNDATION. ADDITIONALLY, SECTIONS 6.3(C), 6.3(D) 6.6(A)(II), 6.6(C),6.6(D), AND ARTICLE 16 OF THE BYLAWS MAY ONLY BE AMENDED WITH THE CONSENT OF TIDES FOUNDATION. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN INDEPENDENT TAX ACCOUNTANT BASED OFF FINANCIAL STATEMENTS COLLECTED FROM THE ORGANIZATION. A DRAFT FORM 990 IS PREPARED AND REVIEWED BY THE ACCOUNTING AND FINANCE STAFF OF THE SUPPORTED ORGANIZATION, WHO IS CHARGED WITH OVERSEEING OPERATIONS OF HARDING ROCK FUND. A COMPLETE COPY OF THE FORM 990 IS MADE AVAILABLE TO ALL MEMBERS OF THE GOVERNING BODY PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION HAS NO COMPENSATED EMPLOYEES; AS SUCH, FORM 990, PART VI, SECTION B, LINES 15A AND 15B HAVE BEEN MARKED "NO", AS CONSISTENT WITH THE FORM 990 INSTRUCTIONS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. TIDES FOUNDATION PO BOX 29903 SAN FRANCISCO CA 94129 510198509 GRANTMAKING CA 501(C)(3) 7 TIDES NETWORK 1 TIDES NETWORK PO BOX 29198 SAN FRANCISCO CA 94129 203395198 CHARITABLE GOVERNANCE AND OPERATIONS CA 501(C)(3) 12B, II N/A 0 TIDES CENTER PO BOX 29907 SAN FRANCISCO CA 94129 943213100 PROJECT DEVELOPMENT & MANAGEMENT CA 501(C)(3) 7 TIDES NETWORK 1 TIDES INC PO BOX 29198 SAN FRANCISCO CA 94129 201588459 DEVELOP/OPERATE FACILITIES MGMT AND MULTI-TENANT NON PROFIT CENTERS CA 501(C)(3) 10 TIDES NETWORK 1 TIDES TWO RIVERS FUND PO BOX 29198 SAN FRANCISCO CA 94129 201588459 DEVELOP/OPERATE FACILITIES MGMT AND MULTI-TENANT NON PROFIT CENTERS CA 501(C)(3) 12A, I TIDES NETWORK 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0