To treat, rehabilitate, and educate predelinquent youths and neglected children.

501(c)(3) charity; gifts are tax-deductible.
90¢ of each $1 spent went to programs.
$199K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2023 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 5
filings with a surplus
Average deficit $164K a year · 3% of revenue · last 5 filings
Concern: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
90%
of spending
Looks good: 90% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$199K
to officers and key staff · 3% of spending
Looks good: pay to officers and key staff is 3% of spending; 15% or less.
Pt VII · Sec A
1 mo
of spending, in cash
Plus $1.0M in investments, Pt X · Ln 11–13
Fine: 1.0 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $1K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$1.6M
25% of total assets
Looks good: liabilities are 25% of assets; 50% or less.
Pt X · Ln 26
Independent board members
16
of 17 voting members
Looks good: 16 of 17 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$6.5M
+26% vs prior year
Spent
$6.0M
To programs
90%
Net assets
$4.7M
By yearFY2021–FY2025
Revenue
$6.5M
FY2023▲ +26%
Tap a bar for its year
Revenue by fiscal year
FY2021$5.1M
FY2022$5.2M
FY2023$6.5M
FY2024$5.6M
FY2025$6.8M
Expenses
$6.0M
FY2023▲ +4%
Tap a bar for its year
Expenses by fiscal year
FY2021$5.2M
FY2022$5.7M
FY2023$6.0M
FY2024$6.2M
FY2025$6.8M
Net assets
$4.7M
FY2023▲ +19%
Tap a bar for its year
Net assets by fiscal year
FY2021$4.7M
FY2022$4.0M
FY2023$4.7M
FY2024$4.3M
FY2025$4.4M

From the FY2023 Form 990 (year ending June 2023) · figures checked against the IRS filing · see the original

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You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Exemption reinstated (2018-11-15). Per the IRS revocation list. Latest filing on record: FY2025. IRS ruling in Dec 2019.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

90 cents of each dollar spent went to programs.

Program services 90% · $5.3M Management & general 10% · $625K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

19 people listed on the 990; $199K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
Treasurer/PR
$106,624Pt VII · Sec A
Dir. of Fina
$92,192Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Trustee
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Brian Sullivan’s $127K as President is at the 59th percentile of top reported officer pay among 3868 $1–10M human services nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021
Brian Sullivan$126,552$102,599$106,624$66,378—
Elizabeth Iovino$100,333$95,927$92,192$74,116$74,415

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Helps troubled and neglected youth heal, learn, and get back on track.

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Provided by the organization

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2 programs · $5.3M · in their own filed words · FY2022
01

Ocean tides offers residential services for at-risk boys. The residential program is broken down into three components: group living, extensions, and social services. The role of the group living ccomponent in the total treatment plan is one that assures responsibility for the everyday living of the youngsters in the narragansett…

$3.2Mprogram expense
02

Ocean tides school is one school with two campuses. Ocean tides school narrgansett campus is located in narragansett, rhode island. It is a residential school for students who are in the ocean tides residential program. It is for boys in grades eight through twelve.

$2.1Mprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 2 funders$1K

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$6.5M
Ln 12
Fees for servicesLn 2g$4.2M
Gifts and grantsLn 1h$2.3M
Investment incomeLn 3$18K
Money outPt IX
$6.0M
Ln 25
Programscol B$5.3M
Managementcol C$625K
Owns and owesPt X
$4.7M
net assets · Ln 32
Cash and savingsLn 1–2$495K
Total assetsLn 16$6.3M
LiabilitiesLn 26$1.6M
PeoplePt VI, VII
19
listed · VII A
PaidVII A2
Voting boardVI 1a17
IndependentVI 1b16
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$2.3M
Government grantsLn 1e$1.8M
Fees for servicesLn 2g$4.2M
Investment incomeLn 3$18K
Total revenueLn 12$6.5M
Assets in detailPt X, end of year
CashLn 1$495K
Cash and savings togetherLn 1–2$495K
InvestmentsLn 11–13$1.0M
Land, buildings, equipmentLn 10c$1.4M
Other assetsLn 15$1.1M
Total assetsLn 16$6.3M
LiabilitiesLn 26$1.6M
Net assetsLn 32$4.7M
OperationsPt I, VI
EmployeesI 5107
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$688K$495K
InvestmentsLn 11–13$1.0M$1.0M
Land, buildings, equipmentLn 10c$1.5M$1.4M
Total assetsLn 16$4.1M$6.3M
LiabilitiesLn 26$173K$1.6M
Net assetsLn 32$4.0M$4.7M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$251K$251K
Other salaries and wagesLn 7$3.1M$3.0M$127K
Pension plan contributionsLn 8$188K$167K$21K
Other employee benefitsLn 9$473K$420K$53K
Payroll taxesLn 10$292K$259K$33K
Accounting feesLn 11c$20K$18K$2K
Other fees for servicesLn 11g$55K$55K
Advertising and promotionLn 12$2K$2K
Office expensesLn 13$50K$45K$6K
Information technologyLn 14$52K$46K$6K
OccupancyLn 16$425K$377K$48K
TravelLn 17$701$622$79
Depreciation, depletion and amortizationLn 22$139K$123K$16K
InsuranceLn 23$55K$49K$6K
Other expenses (24a–d)Ln 24$778K$722K$56K
All other expensesLn 24e$45K$45K
Total functional expensesLn 25$6.0M$5.3M$625K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $6.8M$6.8M$12K$4.4M 990 PDF
FY2024 $5.6M$6.2M−$655K$4.3M 990 PDF
FY2023 Viewing $6.5M$6.0M$576K$4.7M 990 PDF
FY2022 $5.2M$5.7M−$556K$4.0M 990 PDF
FY2021 $5.1M$5.2M−$197K$4.7M 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2023 990 (6 parts)
Part I · Summary $6,534,480 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $643,914$2,271,537
I-9 Program service revenuePrior year $4,519,200$4,245,009
I-10 Investment incomePrior year $12,308$17,934
I-11 Other revenue$0
I-12 Total revenuePrior year $5,175,422$6,534,480
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $4,298,521$4,335,922
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $1,432,882$1,622,708
I-18 Total expensesPrior year $5,731,403$5,958,630
I-19 Revenue less expensesPrior year −$555,981$575,850
Part VI · Governance 16 of 17 board members independent, 1 to look at
VI-1a Voting members of the governing body17
VI-1b Independent voting members16
VI-2 Family or business relationship among officers or directorsYes
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $6,534,480 across 7 lines filed
VIII-1d Related organizations$20,000
VIII-1e Government grants$1,831,201
VIII-1f All other contributions, gifts and grants$420,336
VIII-1h Total contributions, gifts and grants$2,271,537
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $4,245,009$4,245,009
VIII-3 Investment incomeExcluded from tax $17,934$17,934
VIII-12 Total revenueRelated to mission $4,245,009 · Excluded from tax $17,934$6,534,480
Part IX · Statement of functional expenses $5,958,630 across 16 lines filed
IX-5 Pay of current officers, directors and key staffManagement $251,384$251,384
IX-7 Other salaries and wagesPrograms $3,003,909 · Management $127,487$3,131,396
IX-8 Pension plan contributionsPrograms $167,011 · Management $21,064$188,075
IX-9 Other employee benefitsPrograms $420,353 · Management $53,017$473,370
IX-10 Payroll taxesPrograms $259,027 · Management $32,670$291,697
IX-11c Accounting feesPrograms $17,760 · Management $2,240$20,000
IX-11g Other fees for servicesPrograms $55,258$55,258
IX-12 Advertising and promotionPrograms $1,719$1,719
IX-13 Office expensesPrograms $44,563 · Management $5,620$50,183
IX-14 Information technologyPrograms $46,063 · Management $5,810$51,873
IX-16 OccupancyPrograms $377,230 · Management $47,578$424,808
IX-17 TravelPrograms $622 · Management $79$701
IX-22 Depreciation, depletion and amortizationPrograms $123,483 · Management $15,574$139,057
IX-23 InsurancePrograms $49,261 · Management $6,213$55,474
IX-24 Other expenses (24a–d)Programs $721,954 · Management $56,468$778,422
IX-24e All other expensesPrograms $45,213$45,213
IX-25 Total functional expensesPrograms $5,333,426 · Management $625,204 · Fundraising $0$5,958,630
Part X · Balance sheet $6,314,301 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $688,218$494,589
X-4 Accounts receivableStart of year $855,950$2,232,471
X-9 Prepaid expenses and deferred chargesStart of year $10,820$9,914
X-10c Land, buildings and equipment, netStart of year $1,534,053$1,394,995
X-12 Other securitiesStart of year $1,023,378$1,037,225
X-15 Other assetsStart of year $22,295$1,145,107
X-16 Total assetsStart of year $4,134,714$6,314,301
X-17 Accounts payable and accrued expensesStart of year $58,599$344,235
X-25 Other liabilitiesStart of year $114,464$1,256,652
X-26 Total liabilitiesStart of year $173,063$1,600,887
X-27 Net assets without donor restrictionsStart of year $3,961,651$4,713,414
X-32 Total net assets or fund balancesStart of year $3,961,651$4,713,414
X-33 Total liabilities and net assetsStart of year $4,134,714$6,314,301
Part XI · Reconciliation of net assets $4,713,414 net assets at year end
XI-1 Total revenue$6,534,480
XI-2 Total expenses$5,958,630
XI-3 Revenue less expenses$575,850
XI-4 Net assets at start of year$3,961,651
XI-5 Net unrealized gains (losses) on investments$175,913
XI-10 Net assets at end of year$4,713,414

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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