Tides INC FY2021 filing

Tax-deductible

Wilmington, NC501(c)(3)Mental HealthEIN 82-3107911

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The Tides mission is to keep the mother-child dyad intact by engaging pregnant women with opioid use disorder in the recovery process regardless of race, color, creed, sexual orientation or national origin of the mother or child. Mothers and their children may participate for 6 - 12 months depending on the amount of time needed to achieve positive outcomes. Recovery is seen as a gradual, ongoing process of cognitive change through clinical interventions. Participants set personal objectives as they advance through the stages of treatment.

501(c)(3) charity; gifts are tax-deductible.
46¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2021 · 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 $377 a year · under 1% of revenue · last 5 filings
Concern: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
46%
of spending
Concern: 46% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Cash reserves
6 mo
of spending, in cash
Looks good: 5.6 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $5K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$5K
2% of total assets
Looks good: liabilities are 2% of assets; 50% or less.
Pt X · Ln 26
Independent board members
9
of 9 voting members
Looks good: 9 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$561K
+71% vs prior year
Spent
$487K
To programs
46%
Net assets
$238K
By yearFY2020–FY2025
Revenue
$561K
FY2021▲ +71%
Revenue by fiscal year
FY2020$328K
FY2021$561K
FY2022$779K
FY2024$779K
FY2025$810K
Expenses
$487K
FY2021▲ +3%
Expenses by fiscal year
FY2020$471K
FY2021$487K
FY2022$530K
FY2024$958K
FY2025$813K
Net assets
$238K
FY2021▲ +45%
Net assets by fiscal year
FY2020$163K
FY2021$238K
FY2022$486K
FY2024$74K
FY2025$72K

From the FY2021 Form 990 · see the original

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You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Apr 2018.

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

Where the money goes

46 cents of each dollar spent went to programs.

Program services 46% · $224K Management & general 54% · $261K Fundraising 0% · $2K

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

11 people listed on the 990.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Member
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Debbie Leggett’s $65K as Chief Exec D is at the 51st percentile of top reported officer pay among 2094 $100K–1M mental health 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 · 3 named individuals · Part VII

NameFY2025FY2024
William M Johnstone JR MD$40,000$70,000
Debbie Leggett$64,944$51,150
Julia Johnstone—$49,631

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 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Supports pregnant women with opioid use disorder in recovery to keep mothers and children together.

Provided by the organization

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1 program service account for $224K of program spending, described in the organization's own filed words · FY2021.
01

Tides is in its fourth year and continues to produce solid results. The program has served almost 100 women and over 50 babies. We have graduated 31 women from our program and continue to have contact and offer needed support to our graduates.

$224Kprogram expense

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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 · FY2023
Total grants receivedfrom 1 funder$5K

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$561K
Ln 12
Gifts and grantsLn 1h$561K
Money outPt IX
$487K
Ln 25
Programscol B$224K
Managementcol C$261K
Fundraisingcol D$2K
Owns and owesPt X
$238K
net assets · Ln 32
Cash and savingsLn 1–2$227K
Total assetsLn 16$242K
LiabilitiesLn 26$5K
PeoplePt VI, VII
11
listed · VII A
PaidVII A0
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$561K
Government grantsLn 1e$558K
Total revenueLn 12$561K
Assets in detailPt X, end of year
CashLn 1$227K
Cash and savings togetherLn 1–2$227K
Land, buildings, equipmentLn 10c$10K
Total assetsLn 16$242K
LiabilitiesLn 26$5K
Net assetsLn 32$238K
OperationsPt I, VI
EmployeesI 514
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$148K$227K
Land, buildings, equipmentLn 10c$16K$10K
Total assetsLn 16$169K$242K
LiabilitiesLn 26$6K$5K
Net assetsLn 32$163K$238K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$228K$91K$137K
Other employee benefitsLn 9$9K$3K$5K
Payroll taxesLn 10$20K$8K$12K
Accounting feesLn 11c$9K$9K
Other fees for servicesLn 11g$3K$3K
Advertising and promotionLn 12$3K$946$2K
Office expensesLn 13$2K$2K
Information technologyLn 14$5K$5K
OccupancyLn 16$115K$101K$14K
Conferences, conventions and meetingsLn 19$7K$7K
Depreciation, depletion and amortizationLn 22$7K$7K
InsuranceLn 23$63K$63K
Other expenses (24a–d)Ln 24$15K$10K$5K
All other expensesLn 24e$3K$1K$2K
Total functional expensesLn 25$487K$224K$261K$2K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $810K$813K−$2K$72K 990 PDF
FY2024 $779K$958K−$179K$74K 990 PDF
FY2023 Not on file
FY2022 $779K$530K$249K$486K 990 PDF
FY2021 Viewing $561K$487K$74K$238K 990 PDF
FY2020 $328K$471K−$144K$163K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2021 990 (4 parts)
Part VIII · Statement of revenue $561,357 across 4 lines filed
VIII-1e Government grants$558,296
VIII-1f All other contributions, gifts and grants$3,061
VIII-1h Total contributions, gifts and grants$561,357
VIII-12 Total revenue$561,357
Part IX · Statement of functional expenses $487,239 across 14 lines filed
IX-7 Other salaries and wagesPrograms $91,012 · Management $136,517$227,529
IX-9 Other employee benefitsPrograms $3,445 · Management $5,168$8,613
IX-10 Payroll taxesPrograms $7,804 · Management $11,705$19,509
IX-11c Accounting feesManagement $9,029$9,029
IX-11g Other fees for servicesPrograms $2,700$2,700
IX-12 Advertising and promotionManagement $946 · Fundraising $1,712$2,658
IX-13 Office expensesManagement $2,473$2,473
IX-14 Information technologyManagement $4,661$4,661
IX-16 OccupancyPrograms $100,933 · Management $14,475$115,408
IX-19 Conferences, conventions and meetingsManagement $6,692$6,692
IX-22 Depreciation, depletion and amortizationPrograms $6,504$6,504
IX-23 InsuranceManagement $62,936$62,936
IX-24 Other expenses (24a–d)Programs $10,297 · Management $5,038$15,335
IX-24e All other expensesPrograms $1,424 · Management $1,768$3,192
IX-25 Total functional expensesPrograms $224,119 · Management $261,408 · Fundraising $1,712$487,239
Part X · Balance sheet $242,372 assets, 8 lines filed
Asset lines not itemized here account for $5,148; see the IRS return.
X-1 Cash, non-interest-bearingStart of year $147,766$227,468
X-10c Land, buildings and equipment, netStart of year $16,260$9,756
X-16 Total assetsStart of year $169,174$242,372
X-25 Other liabilitiesStart of year $5,730$4,810
X-26 Total liabilitiesStart of year $5,730$4,810
X-27 Net assets without donor restrictionsStart of year $163,444$237,562
X-32 Total net assets or fund balancesStart of year $163,444$237,562
X-33 Total liabilities and net assetsStart of year $169,174$242,372
Part XI · Reconciliation of net assets $237,562 net assets at year end
XI-1 Total revenue$561,357
XI-2 Total expenses$487,239
XI-3 Revenue less expenses$74,118
XI-4 Net assets at start of year$163,444
XI-10 Net assets at end of year$237,562

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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