Civic Intelligence

Harding Rock Fund

990 • Fiscal year 2019 • EIN 20-1430532

Jan 01, 2019 to Dec 31, 2019 • Filed on Oct 13, 2020

Organization ProfileN/A
PO Box 29903San Francisco, CA 94129

(415) 561-6400

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

42nd percentile

0.01x

Higher debt load relative to assets than 42% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

73rd percentile

0.15x

Higher debt load relative to revenue than 73% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Net Margin

97th percentile

82%

Higher net margin than 97% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

50th percentile

$0

Higher top officer pay than 50% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Asset Growth

64th percentile

9.4%

Faster asset growth than 64% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

3rd percentile

-62%

Faster revenue growth than 3% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets42nd percentile

Assets

Up

$773,154

Up $66,126 (+9.4%) from 2018

Net Assets

Up

$763,554

Up $62,354 (+8.9%) from 2018

Liabilities

Up

$9,600

Up $3,772 (+65%) from 2018

Revenue And Expenses
Liabilities / Revenue73rd percentileNet Margin97th percentile

Revenue

Down

$64,381

Down $105,312 (-62%) from 2018

Expenses

Down

$11,609

Down $3,382 (-23%) from 2018

Net Income

Down

$52,772

Down $101,930 (-66%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth64th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.5M$1.0M$500K$0Assets 2011: $1,440,319Liabilities 2011: $0Net Assets 2011: $1,440,3192011Assets 2012: $1,213,088Liabilities 2012: $0Net Assets 2012: $1,213,0882012Assets 2013: $1,398,579Liabilities 2013: $3,543Net Assets 2013: $1,395,0362013Assets 2014: $1,251,437Liabilities 2014: $0Net Assets 2014: $1,251,4372014Assets 2015: $1,040,817Liabilities 2015: $0Net Assets 2015: $1,040,8172015Assets 2016: $629,121Liabilities 2016: $0Net Assets 2016: $629,1212016Assets 2017: $589,297Liabilities 2017: $645Net Assets 2017: $588,6522017Assets 2018: $707,028Liabilities 2018: $5,828Net Assets 2018: $701,2002018Assets 2019: $773,154Liabilities 2019: $9,600Net Assets 2019: $763,5542019Assets 2020: $566,690Liabilities 2020: $0Net Assets 2020: $566,6902020Assets 2021: $665,585Liabilities 2021: $0Net Assets 2021: $665,5852021Assets 2022: $61,482Liabilities 2022: $0Net Assets 2022: $61,4822022

Highlighted filing

2019

Assets$773,154
Liabilities$9,600
Net Assets$763,554
Open 2019 Filing

Operations Trend

Revenue Growth3rd percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.0M$500K$0-$500K-$1.0MRevenue 2011: $28,164Expenses 2011: $23,230Net Income 2011: $4,9342011Revenue 2012: $43,156Expenses 2012: $23,184Net Income 2012: $19,9722012Revenue 2013: -$22,222Expenses 2013: $15,471Net Income 2013: -$37,6932013Revenue 2014: $88,163Expenses 2014: $15,712Net Income 2014: $72,4512014Revenue 2015: $91,184Expenses 2015: $25,549Net Income 2015: $65,6352015Revenue 2016: -$94,156Expenses 2016: $47,490Net Income 2016: -$141,6462016Revenue 2017: -$168,304Expenses 2017: $21,691Net Income 2017: -$189,9952017Revenue 2018: $169,693Expenses 2018: $14,991Net Income 2018: $154,7022018Revenue 2019: $64,381Expenses 2019: $11,609Net Income 2019: $52,7722019Revenue 2020: $122,078Expenses 2020: $131,484Net Income 2020: -$9,4062020Revenue 2021: $234,631Expenses 2021: $38,835Net Income 2021: $195,7962021Revenue 2022: $7,106Expenses 2022: $611,209Net Income 2022: -$604,1032022

Highlighted filing

2019

Revenue$64,381
Expenses$11,609
Net Income$52,772
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Oct 13, 2020
Return Version
2019v5.1
Gross Receipts
$64,381
Mission and Program Overview

Mission

To support the Tides Foundation.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$642,381$642,381→ $0
Cash and Non-Interest-Bearing Accounts$64,647$130,773▲ $66,126
Total Assets$707,028$773,154▲ $66,126
Liabilities
Accounts Payable and Accrued Expenses$5,828$9,600▲ $3,772
Total Liabilities$5,828$9,600▲ $3,772
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$701,200$763,554▲ $62,354
Total Net Assets Fund Balance$701,200$763,554▲ $62,354
Total Liabilities and Net Assets / Fund Balance$707,028$773,154▲ $66,126

Asset Categories

AssetBook ValueDepreciationBasis
Other Securities$642,381--
Compensation and Service Providers
Top Officer Pay50th percentile

Board Members and Trustees

NameTitle
Max PikePresident
P William ParishDirector
Lawrence LitvakSecretary/treasurer/direct
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$64,381
Change in Net Assets
$52,772
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$11,609
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management-$5,500-$5,500
Fees for Services Legal-$4,100-$4,100
Fees for Services Accounting-$1,801-$1,801
Office Expenses-$208-$208
Total Functional Expenses$0$11,609$0$11,609
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

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.”

Filing and Contact Details

Filer

Filer Name
Harding Rock Fund
EIN
20-1430532
Phone
4155616400
Address
PO BOX 29903, SAN FRANCISCO, CA 94129

Signing Officer

Name
Lawrence Litvak
Title
Secretary/treasurer/director
Phone
4155616400
Signed
2020-10-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Max Pike
Formed
2004
Legal Domicile
CA
Voting Board Members
3
Independent Board Members
3
Employees
0
Volunteers
3

Preparer

Firm
Moss Adams Llp
Address
101 SECOND STREET SUITE 900, SAN FRANCISCO, CA 94105
Preparer
Tracy S Paglia
Phone
4159561500
Supplemental Narrative

Financial Statement Notes

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.”

Raw XML Appendix400 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt05828
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt09600
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO SUPPORT THE TIDES FOUNDATION.
IRS990/AnnualDisclosureCoveredPrsnInd00
IRS990/AuditCommitteeInd01
IRS990/BooksInCareOfDetail/PersonNm0ALI ATABAKI
IRS990/BooksInCareOfDetail/PhoneNum04155617882
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 29903
IRS990/BooksInCareOfDetail/USAddress/CityNm0SAN FRANCISCO
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd094129
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt064647
IRS990/CashNonInterestBearingGrp/EOYAmt0130773
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd01
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt011609
IRS990/CYOtherRevenueAmt064381
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt052772
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt011609
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt064381
IRS990/DecisionsSubjectToApprovaInd01
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/Desc0HARDING 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. DURING 2019, THERE WERE NO GRANTS MADE.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd01
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt00
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt01801
IRS990/FeesForServicesAccountingGrp/TotalAmt01801
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt04100
IRS990/FeesForServicesLegalGrp/TotalAmt04100
IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt05500
IRS990/FeesForServicesManagementGrp/TotalAmt05500
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt00.25
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt10.25
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt20.25
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/PersonNm0MAX PIKE
IRS990/Form990PartVIISectionAGrp/PersonNm1LAWRENCE LITVAK
IRS990/Form990PartVIISectionAGrp/PersonNm2P WILLIAM PARISH
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY/TREASURER/DIRECT
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/Form990TFiledInd01
IRS990/FormationYr02004
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt03
IRS990/GrantAmt00
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt064381
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt03
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt0642381
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt0642381
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0CA
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO SUPPORT THE TIDES FOUNDATION.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0701200
IRS990/NetAssetsOrFundBalancesEOYAmt0763554
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt09582
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0701200
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0763554
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0208
IRS990/OfficeExpensesGrp/TotalAmt0208
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherRevenueMiscGrp/BusinessCd0523000
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/Desc0UBI FROM PASSTHROUGHS
IRS990/OtherRevenueMiscGrp/Desc1TAX REFUNDS
IRS990/OtherRevenueMiscGrp/ExclusionAmt05173
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt059208
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt15173
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt059208
IRS990/OtherRevenueTotalAmt064381
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0MAX PIKE
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt014991
IRS990/PYOtherRevenueAmt0169693
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0154702
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt014991
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0169693
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt052772
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt00
IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd01
IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd00
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/OperateBenefitNonSuprtOrgInd00
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/PowerAppointMajorityDirTrstInd01
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0HARDING ROCK FUND (THE SUPPORTING ORGANIZATION) MADE A $5,500 PAYMENT TO TIDES FOUNDATION (THE SUPPORTED ORGANIZATION) IN EXCHANGE FOR GENERAL MANAGEMENT SERVICES AND REIMBURSEMENT FOR OPERATING COSTS OF THE SUPPORTED ORGANIZATION.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0SCHEDULE A, PART I, LINE 12G, COLUMNS (V) AND (VI):
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/SupportedOrganizationsCnt01
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0510198509
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd01
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd07
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0TIDES FOUNDATION
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType1Ind0X
IRS990ScheduleA/SupportSumAmt00
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt0642381
IRS990ScheduleD/OtherSecuritiesGrp/Desc0INVESTMENT IN S-CORPORATION
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0MANAGEMENT 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.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueSecuritiesAmt0642381
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1UPON 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd20
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd30
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd40
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0TIDES NETWORK
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt1TIDES NETWORK
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt2TIDES NETWORK
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt3TIDES CENTER TIDES FOUNDATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0TIDES FOUNDATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1TIDES NETWORK
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt2TIDES CENTER
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt3TIDES INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt4TIDES TWO RIVERS FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0510198509
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1203395198
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN2943213100
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN3571138099
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN4201588459
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt2501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt3501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt4501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd2CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd3CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd4CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0GRANTMAKING
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1CHARITABLE GOVERNANCE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt2PROJECT DEVELOPMENT & MANAGEMENT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt3FACILITIES MANAGEMENT & OPERATIONS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt4DEVELOP & OPERATE MULTI TENANT NON-PROFIT CENTERS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 7
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt1LINE 12B, II
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt2LINE 7
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt3LINE 10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt4LINE 12A, I
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0PO BOX 29903
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt1PO BOX 29198
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt2PO BOX 29907
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt3PO BOX 29198
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt4PO BOX 29198
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0SAN FRANCISCO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1SAN FRANCISCO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm2SAN FRANCISCO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm3SAN FRANCISCO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm4SAN FRANCISCO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd2CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd3CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd4CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd094129
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd194129
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd294129
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd394129
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd494129
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd01
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd01
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd01
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0707028
IRS990/TotalAssetsEOYAmt0773154
IRS990/TotalAssetsGrp/BOYAmt0707028
IRS990/TotalAssetsGrp/EOYAmt0773154
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt011609
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt011609
IRS990/TotalGrossUBIAmt059208
IRS990/TotalLiabilitiesBOYAmt05828
IRS990/TotalLiabilitiesEOYAmt09600
IRS990/TotalLiabilitiesGrp/BOYAmt05828
IRS990/TotalLiabilitiesGrp/EOYAmt09600
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0701200
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0763554
IRS990/TotalOtherCompensationAmt00
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt05173
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt064381
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt059208
IRS990/TotalVolunteersCnt03
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0707028
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0773154
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd01
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 29903
IRS990/USAddress/CityNm0SAN FRANCISCO
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd094129
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02021-01-29 14:40:06Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0LAWRENCE LITVAK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY/TREASURER/DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum04155616400
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-10-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HARDING ROCK FUND
ReturnHeader/Filer/BusinessNameControlTxt0HARD
ReturnHeader/Filer/EIN0201430532
ReturnHeader/Filer/PhoneNum04155616400
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 29903
ReturnHeader/Filer/USAddress/CityNm0SAN FRANCISCO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd094129
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0DA39A3EE5E6B4B0D3255BFEF95601890AFD80709
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId000C4359F54289D19625D58AABAD73364CEA05A5F
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt076.14.38.113
ReturnHeader/FilingSecurityInformation/IPDt02020-10-13
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PD
ReturnHeader/FilingSecurityInformation/IPTm017:29:11
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0910189318
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MOSS ADAMS LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0101 SECOND STREET SUITE 900
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SAN FRANCISCO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd094105
ReturnHeader/PreparerPersonGrp/PhoneNum04159561500
ReturnHeader/PreparerPersonGrp/PreparationDt02020-10-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0TRACY S PAGLIA
ReturnHeader/ReturnTs02020-11-11T02:25:29-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-01-01
ReturnHeader/TaxPeriodEndDt02019-12-31
ReturnHeader/TaxYr02019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$773,154
Liabilities
$9,600
Net assets
$763,554
Revenue
$64,381
Expenses
$11,609
Net income
$52,772
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.06$0.00$0.06$0.01$0.61$0.60
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.67$0.00$0.67$0.23$0.04$0.20
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.57$0.00$0.57$0.12$0.13$0.01
2019Detailed filing. Detailed filing data is available for this year.$0.77$0.01$0.76$0.06$0.01$0.05
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.71$0.01$0.70$0.17$0.01$0.15
2017Summary only. Only limited summary data is available for this year.$0.59$0.00$0.59$0.17$0.02$0.19
2016Summary only. Only limited summary data is available for this year.$0.63$0.00$0.63$0.09$0.05$0.14
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.04$0.00$1.04$0.09$0.03$0.07
2014Detailed filing. Detailed filing data is available for this year.$1.25$0.00$1.25$0.09$0.02$0.07
2013Summary only. Only limited summary data is available for this year.$1.40$0.00$1.40$0.02$0.02$0.04
2012Summary only. Only limited summary data is available for this year.$1.21$0.00$1.21$0.04$0.02$0.02
2011Summary only. Only limited summary data is available for this year.$1.44$0.00$1.44$0.03$0.02$0.00