2025-01-17T15:15:50-06:00 2023-01-30 861065772 DELOITTE TAX LLP 12830 EL CAMINO REAL SUITE 600 SAN DIEGO CA 92130 990 2023-01-01 201430532 HARDING ROCK FUND HARD 4155616400 1012 TORNEY AVENUE SAN FRANCISCO CA 94129 LAWRENCE LITVAK SECRETARY/TREASURER/DIRECTOR 4155616400 2025-01-17 1 0 JOCELYNE MILLER P00634378 6192326500 2023 2024-10-15 13:58:12Z X MAX PIKE 1012 TORNEY AVENUE SAN FRANCISCO CA 94129 3481 0 X N/A X 2004 CA TO SUPPORT THE TIDES FOUNDATION. X 3 3 0 0 0 0 0 0 0 0 -333 0 7439 3481 7106 3481 570000 39245 0 0 0 0 0 0 0 41209 25718 611209 64963 -604103 -61482 61482 0 0 0 61482 0 TO SUPPORT THE TIDES FOUNDATION. 0 0 39245 39245 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. 39245 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 1 0 0 1 0 0 0 1 0 0 0 0 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 0.00 X X 0 0 0 MAX PIKE DIRECTOR, CEO 0.50 0.00 X X 0 0 0 P WILLIAM PARISH DIRECTOR 0.50 0.00 X 0 0 0 0 0 0 0 0 0 0 0 IRS REFUND 900099 3481 3481 3481 3481 0 0 3481 X 39245 39245 7201 7201 7517 7517 11000 11000 64963 39245 25718 0 49186 0 0 0 12296 0 0 0 0 0 0 0 0 0 0 0 0 61482 0 0 0 X 61482 0 61482 0 61482 0 -61482 0 X 0 1 X 1 0 X X 1 TIDES FOUNDATION 510198509 7 1 39245 0 1 39245 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 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. 1 TIDES FOUNDATION 1012 TORNEY AVENUE SAN FRANCISCO CA 94129 510198509 501(C)(3) 39245 0 FMV FINAL LIQUIDATING DISTRIBUTION 1 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. FINAL LIQUIDATING DISTRIBUTION 2023-01-30 39245 FMV 510198509 TIDES FOUNDATION 1012 TORNEY AVENUE SAN FRANCISCO CA 94129 501(C)(3) 0 0 0 0 1 1 1 1 0 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. FORM 990, PART IX, LINE 11G CONSULTANTS AND CONTRACTORS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 11,000. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 11,000. TIDES FOUNDATION 1012 TORNEY AVENUE SAN FRANCISCO CA 94129 510198509 GRANTMAKING CA 501(C)(3) 7 TIDES NETWORK 1 TIDES NETWORK 1012 TORNEY AVENUE SAN FRANCISCO CA 94129 203395198 CHARITABLE GOVERNANCE AND OPERATIONS CA 501(C)(3) 12B, II N/A 0 TIDES CENTER 1012 TORNEY AVENUE SAN FRANCISCO CA 94129 943213100 PROJECT DEVELOPMENT & MANAGEMENT CA 501(C)(3) 7 TIDES NETWORK 1 TIDES INC 1012 TORNEY AVENUE 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 1012 TORNEY AVENUE 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 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 0 TIDES FOUNDATION B 39245 BASED ON CASH FLOW