Tides Center EIN 94-3213100 Form 990 (PDF) Claim this org

Tides Center

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Supports social change initiatives by managing projects focused on environmental sustainability, sustainable agriculture, food security, and environmental justice for marginalized communities. For fiscal year 2024 it reported $265.4M in revenue, $285.1M in expenses, and $274.4M in net assets.Pt I

Founded
1994
Type
Public charity (501(c)(3)) · Human Services
Location
San Francisco, CA
Website
www.tides.org
Filings
5 on file (2020–2024)
Revenue
$265.4MFY2024
Expenses
$285.1M
Net assets
$274.4M
People
20
Filings
5
Updates
0
More identity details & actions ⌄
EIN  94-3213100 Public charity (501(c)(3)) San Francisco, CA Founded 1994
Form 990 (PDF)
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Figures match the IRS filing checked 7/4/26 · see original: IRS
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Size
$100M+
What they do
Supports social change initiatives by managing projects focused on environmental sustainability, sustainable agriculture, food security, and environmental justice for marginalized communities.
Leadership
Nikole Constas · Interim COO · $475K
Money in and out
$265.4M revenue, $285.1M expenses
Bottom line
76% program efficiency
Where the money goes · FY2024
Total revenue
$265.4M
Pt VIII · Ln 12
Total expenses
$285.1M
Pt IX · Ln 25
Net assets
$274.4M
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): −$19.7M
Where spending went · Part IX cols B–D
Program services $0.76 Management & general $0.15 Fundraising $0.09
Program efficiency
76%
of spending reaches programs▼ -7% vs prior filing year
Operating runway
10.4mo
months of highly liquid reserves at operating expense rate▲ +4% vs prior filing year
Surplus margin
-7%
revenue over expenses, this year▲ +76% vs prior filing year

Summary of the Filing

Part I · fiscal year 2024 · Form 990
Revenue
$265.4M
FY2024▲ +14%
Expenses
$285.1M
FY2024▼ -7%
Total assets
$297.4M
FY2024▼ -8%
Total liabilities
$23.0M
FY2024▼ -25%
Total revenue
$265.4M
Pt VIII · Ln 12
Total expenses
$285.1M
Pt IX · Ln 25
Net assets
$274.4M
Pt X · Ln 32
Revenue less expensesPt I · Ln 19−$19.7M
Total assetsPt X · Ln 16$297.4M
Program-expense ratioPt IX · col B76%
Voting members of governing bodyPt I · Ln 39
Independent voting membersPt I · Ln 49

Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CTides Center
EINHdr · item D94-3213100
Principal addressHdr · item CSan Francisco, CA
WebsiteHdr · item Jwww.tides.org
Year of formationHdr · item L1994
State of legal domicileHdr · item MCA
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFHuman Services (P20)
Ruling yearIRS BMFJan 1995

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a9
Independent voting membersPt VI · Ln 1b9
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13Yes
Document retention policyPt VI · Ln 14Yes
CEO/top-official compensation independently reviewedPt VI · Ln 15aNo
Family or business relationships among officers/directorsPt VI · Ln 2Yes

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
Interim COO
$475,243Pt VII · Sec A
Director of Global Health Threats
$412,594Pt VII · Sec A
Executive Director
$366,438Pt VII · Sec A
Executive Director
$353,890Pt VII · Sec A
Chief Executive and President
$340,382Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Nikole Constas’s $475K as Interim COO is at the 63rd percentile of top reported officer pay among 249 $100M+ 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 · 8 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Nikole Constas$475,243
Mark Smolinski$412,594$385,439$326,893$340,228$329,878
Tomiquia Moss$403,804$349,712$364,933$347,396
Talia Milgrom-Elcott$366,438$307,571$275,991$281,147$280,500
Kelly Fitzsimmons$286,029$363,893$306,777
Miriam Krinsky$353,890
Amy Lesnick$340,382$319,005$286,687
Melissa Jones$331,059

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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Mission & Programs · Part III

Where the work happens

3 program services account for $214.6M of program spending, described in the organization's own filed words · FY2024.
01

Equity and Opportunity

Within our largest area of impact, tides' fiscally sponsored projects work multilaterally to create more equal opportunity and equitable treatment for communities historically denied power. Our work focuses on economic opportunity, human rights policies, reproductive justice, and increased civic engagement.

$170.9Mprogram expense
02

Environment

In 2024, tides projects worked in the areas of environmental sustainability and sustainable agriculture practices. Programs worked at the local level to address environmental issues facing low-income, marginalized communities, as well as the national and international levels to spearhead campaigns for the preservation of our natural…

$37.1Mprogram expense
03

Education

In 2024, tides projects enriched the education of youth and adults living in local, under-served communities, focusing on areas such as leadership development, arts education, health and nutrition, family self-sufficiency, and stem.

$6.6Mprogram expense

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Statement of Revenue

Part VIII
Contributions & grants$232.8M · 88%
Program service revenue$23.9M · 9%
Investment income$7.7M · 3%
Contributions & grants88%$232.8M
Program service revenue9%$23.9M
Investment income3%$7.7M
Other revenue$927K
— government grantsLn 1e$37.8M
Total revenueLn 12$265.4M

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.76 Management & general $0.15 Fundraising $0.09
Program services76%$215.5M
Management & general15%$43.3M
Fundraising9%$26.3M
Total functional expensesLn 25$285.1M

Balance Sheet

Part X · end of year
CashLn 1$95.8M
Total assetsLn 16$297.4M
Total liabilitiesLn 26$23.0M
Total net assetsLn 32$274.4M
Months of cash on handcomputed4.0

Financial Metrics

Form 990 · FY2024 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $239.0M · Operating expenses (Pt IX) $285.1M · Less non-cash grants $10.2M · Cash operating expenses/yr $274.9M
10.4 months
Where the money goes
Program services
Program services $215.5M · Total expenses $285.1M
76%
Management & General
Management & general $43.3M · Total expenses $285.1M
15%
Fundraising
Fundraising $26.3M · Total expenses $285.1M
9%
Cost to raise $1
Fundraising expense (3-yr avg) $21.6M · Solicited contributions (3-yr avg) $186.7M
$0.12 to raise $1 (3-yr avg)
Where the money comes from
Contribution dependence
Contributions & grants $232.8M · Total revenue $265.4M
88%
Government reliance
Government grants $37.8M · Total revenue $265.4M
14%
Earned-income share
Program service revenue $23.9M · Total revenue $265.4M
9%
Investment reliance
Investment income $7.7M · Total revenue $265.4M
+3%
Program self-sufficiency
Program service revenue $23.9M · Total expenses $285.1M
8%
Growth & trend
Revenue growth (YoY)
This year $265.4M · Prior year $233.7M
+14%
Revenue CAGR
FY2020 $268.7M · FY2024 $265.4M
-0.3%
Net-asset trend (YoY)
End of year $274.4M · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $265.4M · Expenses $285.1M
-7%
Liabilities-to-Assets
Total liabilities — · Total assets $297.4M
Net-asset ratio
Net assets $274.4M · Total assets $297.4M
92%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $143.2M · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $297.4M
48%
People & payroll
Highest Reported Total Compensation
Individual Nikole Constas · Reported title INTERIM COO · Highest reported compensation $475K · Total expenses $285.1M
0.2%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $124.1M · Total expenses $285.1M
44%
Fundraising vendors
Fundraiser cost ratio
Paid to fundraisers $4.2M · Gross raised $2.6M
161%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 76%
Overhead ratio 15%
Fundraising cost ratio 11%
Revenue growth 14%
Investment management fee ratio 0.04%
Legal fee ratio 0.4%
Accounting fee ratio 0.03%
Fundraising fee ratio 1%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · received and paid
Grants received · FY2025
See all 9 funders →
Grants paid · 2,638 grants · $596.5M · 2020–2024
Tides AdvocacyCA · FY2024$13,095,792
Tides FoundationCA · FY2024$8,837,683
Women Building Up INCNY · FY2024$1,459,854
Haser INCPR · FY2024$826,000
County of SolanoFY2024$725,000
Givsum FoundationCA · FY2024$457,012
The Bronx Documentary CenterNY · FY2024$421,900
First Focus on ChildrenDC · FY2024$405,000
Washington UniversityMO · FY2024$400,000
Anthropocene AllianceFL · FY2024$300,000
See all 2,638 grants →

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2024 (Latest)$265.4M revenue · viewing · ⤓ 990 PDF
FY2023$233.7M revenue · ⤓ 990 PDF
FY2022$281.5M revenue · ⤓ 990 PDF
FY2021$516.6M revenue · ⤓ 990 PDF
FY2020$268.7M revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2024IRS
Classification, formation year, addressIRS Business Master File
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