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

501(c)(3) charity; gifts are tax-deductible.
89¢ 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

FY2024 · 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
89%
of spending
Looks good: 89% 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
3 mo
of spending, in cash
Fine: 2.6 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
$964K
18% of total assets
Looks good: liabilities are 18% of assets; 50% or less.
Pt X · Ln 26
Independent board members
18
of 19 voting members
Looks good: 18 of 19 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$5.6M
-14% vs prior year
Spent
$6.2M
To programs
89%
Net assets
$4.3M
By yearFY2021–FY2025
Revenue
$5.6M
FY2024▼ -14%
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
$6.2M
FY2024▲ +5%
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
$4.3M
FY2024▼ -9%
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 FY2024 Form 990 (year ending June 2024) · figures checked against the IRS filing · see the original

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You’re viewing the FY2024 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

89 cents of each dollar spent went to programs.

Program services 89% · $5.6M Management & general 11% · $669K

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

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

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
$102,599Pt VII · Sec A
Dir. of Fina
$95,927Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
Past Chairma
$0Pt VII · Sec A
$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 · $5.6M · in their own filed words · FY2023
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…

$3.3Mprogram 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.

$2.3Mprogram 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 FY2024 990, line by line.

1The main four
Money inPt VIII
$5.6M
Ln 12
Fees for servicesLn 2g$5.1M
Gifts and grantsLn 1h$431K
Investment incomeLn 3$55K
Money outPt IX
$6.2M
Ln 25
Programscol B$5.6M
Managementcol C$669K
Owns and owesPt X
$4.3M
net assets · Ln 32
Cash and savingsLn 1–2$1.3M
Total assetsLn 16$5.2M
LiabilitiesLn 26$964K
PeoplePt VI, VII
21
listed · VII A
PaidVII A2
Voting boardVI 1a19
IndependentVI 1b18
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$431K
Fees for servicesLn 2g$5.1M
Investment incomeLn 3$55K
Total revenueLn 12$5.6M
Assets in detailPt X, end of year
CashLn 1$1.3M
Cash and savings togetherLn 1–2$1.3M
InvestmentsLn 11–13$1.3M
Land, buildings, equipmentLn 10c$1.3M
Other assetsLn 15$769K
Total assetsLn 16$5.2M
LiabilitiesLn 26$964K
Net assetsLn 32$4.3M
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 FY24End FY24
Cash and savingsLn 1–2$495K$1.3M
InvestmentsLn 11–13$1.0M$1.3M
Land, buildings, equipmentLn 10c$1.4M$1.3M
Total assetsLn 16$6.3M$5.2M
LiabilitiesLn 26$1.6M$964K
Net assetsLn 32$4.7M$4.3M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$272K$272K
Other salaries and wagesLn 7$3.4M$3.3M$153K
Pension plan contributionsLn 8$219K$194K$25K
Other employee benefitsLn 9$602K$533K$69K
Payroll taxesLn 10$315K$279K$36K
Accounting feesLn 11c$21K$18K$2K
Other fees for servicesLn 11g$57K$57K
Advertising and promotionLn 12$5K$5K
Office expensesLn 13$50K$44K$6K
Information technologyLn 14$58K$51K$7K
OccupancyLn 16$436K$386K$50K
TravelLn 17−$753−$668−$85
Depreciation, depletion and amortizationLn 22$131K$116K$15K
InsuranceLn 23$43K$38K$5K
Other expenses (24a–d)Ln 24$564K$535K$28K
All other expensesLn 24e$51K$51K
Total functional expensesLn 25$6.2M$5.6M$669K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $6.8M$6.8M$12K$4.4M 990 PDF
FY2024 Viewing $5.6M$6.2M−$655K$4.3M 990 PDF
FY2023 $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 FY2024 990 (6 parts)
Part I · Summary $5,593,078 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $2,271,537$430,906
I-9 Program service revenuePrior year $4,245,009$5,107,311
I-10 Investment incomePrior year $17,934$54,861
I-11 Other revenue$0
I-12 Total revenuePrior year $6,534,480$5,593,078
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $4,335,922$4,833,710
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $1,622,708$1,414,584
I-18 Total expensesPrior year $5,958,630$6,248,294
I-19 Revenue less expensesPrior year $575,850−$655,216
Part VI · Governance 18 of 19 board members independent, 1 to look at
VI-1a Voting members of the governing body19
VI-1b Independent voting members18
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 $5,593,078 across 6 lines filed
VIII-1d Related organizations$18,000
VIII-1f All other contributions, gifts and grants$412,906
VIII-1h Total contributions, gifts and grants$430,906
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $5,107,311$5,107,311
VIII-3 Investment incomeExcluded from tax $54,861$54,861
VIII-12 Total revenueRelated to mission $5,107,311 · Excluded from tax $54,861$5,593,078
Part IX · Statement of functional expenses $6,248,294 across 16 lines filed
IX-5 Pay of current officers, directors and key staffManagement $271,774$271,774
IX-7 Other salaries and wagesPrograms $3,271,666 · Management $153,358$3,425,024
IX-8 Pension plan contributionsPrograms $193,943 · Management $25,202$219,145
IX-9 Other employee benefitsPrograms $533,136 · Management $69,278$602,414
IX-10 Payroll taxesPrograms $279,087 · Management $36,266$315,353
IX-11c Accounting feesPrograms $18,364 · Management $2,386$20,750
IX-11g Other fees for servicesPrograms $57,092$57,092
IX-12 Advertising and promotionPrograms $4,657$4,657
IX-13 Office expensesPrograms $44,055 · Management $5,725$49,780
IX-14 Information technologyPrograms $51,095 · Management $6,640$57,735
IX-16 OccupancyPrograms $386,227 · Management $50,188$436,415
IX-17 TravelPrograms −$668 · Management −$85−$753
IX-22 Depreciation, depletion and amortizationPrograms $116,075 · Management $15,083$131,158
IX-23 InsurancePrograms $38,125 · Management $4,954$43,079
IX-24 Other expenses (24a–d)Programs $535,339 · Management $28,228$563,567
IX-24e All other expensesPrograms $51,104$51,104
IX-25 Total functional expensesPrograms $5,579,297 · Management $668,997 · Fundraising $0$6,248,294
Part X · Balance sheet $5,234,019 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $494,589$1,331,796
X-4 Accounts receivableStart of year $2,232,471$591,422
X-9 Prepaid expenses and deferred chargesStart of year $9,914$10,614
X-10c Land, buildings and equipment, netStart of year $1,394,995$1,263,837
X-12 Other securitiesStart of year $1,037,225$1,267,496
X-15 Other assetsStart of year $1,145,107$768,854
X-16 Total assetsStart of year $6,314,301$5,234,019
X-17 Accounts payable and accrued expensesStart of year $344,235$71,060
X-25 Other liabilitiesStart of year $1,256,652$893,397
X-26 Total liabilitiesStart of year $1,600,887$964,457
X-27 Net assets without donor restrictionsStart of year $4,713,414$4,269,562
X-32 Total net assets or fund balancesStart of year $4,713,414$4,269,562
X-33 Total liabilities and net assetsStart of year $6,314,301$5,234,019
Part XI · Reconciliation of net assets $4,269,562 net assets at year end
XI-1 Total revenue$5,593,078
XI-2 Total expenses$6,248,294
XI-3 Revenue less expenses−$655,216
XI-4 Net assets at start of year$4,713,414
XI-5 Net unrealized gains (losses) on investments$211,364
XI-10 Net assets at end of year$4,269,562

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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