Civic Intelligence

Tides Inc

EIN 82-3107911 • 501(c)3 • Wilmington, NC

Profile

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.

410 Harnett St 3Wilmington, NC 28401

tideswilmington.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

91st percentile

0.80x

Higher debt load relative to assets than 91% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

84th percentile

0.36x

Higher debt load relative to revenue than 84% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Net Margin

39th percentile

-0.3%

Higher net margin than 39% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

20th percentile

-9.6%

Faster asset growth than 20% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2025

Revenue Growth

40th percentile

1.3%

Faster revenue growth than 40% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2025

Assets

Down

$364,991

Down $408,138 (-53%) from 2024

Liabilities

Down

$293,029

Down $405,848 (-58%) from 2024

Net Assets

Down

$71,962

Down $2,290 (-3.1%) from 2024

Revenue

Up

$810,293

Up $31,650 (+4.1%) from 2024

Expenses

Down

$812,583

Down $145,007 (-15%) from 2024

Net Income

Up

-$2,290

Up $176,657 (+99%) from 2024

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$800K$600K$400K$200K$0Assets 2018: $329,018Liabilities 2018: $1,665Net Assets 2018: $327,3532018Assets 2019: $312,403Liabilities 2019: $5,348Net Assets 2019: $307,0552019Assets 2020: $169,174Liabilities 2020: $5,730Net Assets 2020: $163,4442020Assets 2021: $242,372Liabilities 2021: $4,810Net Assets 2021: $237,5622021Assets 2022: $494,803Liabilities 2022: $8,397Net Assets 2022: $486,4062022Assets 2023: $351,569Liabilities 2023: $8,392Net Assets 2023: $343,1772023Assets 2024: $773,129Liabilities 2024: $698,877Net Assets 2024: $74,2522024Assets 2025: $364,991Liabilities 2025: $293,029Net Assets 2025: $71,9622025

Highlighted filing

2025

Assets$364,991
Liabilities$293,029
Net Assets$71,962

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.0M$500K$0-$500KRevenue 2018: $395,825Expenses 2018: $70,472Net Income 2018: $325,3532018Revenue 2019: $328,015Expenses 2019: $348,313Net Income 2019: -$20,2982019Revenue 2020: $327,592Expenses 2020: $471,203Net Income 2020: -$143,6112020Revenue 2021: $561,357Expenses 2021: $487,239Net Income 2021: $74,1182021Revenue 2022: $778,614Expenses 2022: $529,770Net Income 2022: $248,8442022Revenue 2023: $214,924Expenses 2023: $370,483Net Income 2023: -$155,5592023Revenue 2024: $778,643Expenses 2024: $957,590Net Income 2024: -$178,9472024Revenue 2025: $810,293Expenses 2025: $812,583Net Income 2025: -$2,2902025

Highlighted filing

2025

Revenue$810,293
Expenses$812,583
Net Income-$2,290

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Dec 8, 2025
Return Version
2024v5.0
Gross Receipts
$810,293
Mission and Program Overview

Mission

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.

The tides mission is to keep the mother-child dyad intact by engaging pregnant women with substance use disorder in the recovery process regardless of race, color, creed, sexual orientation, or national origin.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$488,483$212,522▼ $275,961
Prepaid Expenses and Deferred Charges$29,344$34,728▲ $5,384
Land, Buildings, and Equipment, Net$7,254$4,032▼ $3,222
Accounts Receivable$1,010$433▼ $577
Total Assets$773,129$364,991▼ $408,138
Other Assets Total$247,038$113,276▼ $133,762
Liabilities
Other Liabilities$695,624$285,467▼ $410,157
Accounts Payable and Accrued Expenses$3,253$7,562▲ $4,309
Total Liabilities$698,877$293,029▼ $405,848
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$64,156$71,962▲ $7,806
Net Assets With Donor Restrictions$10,096--
Total Net Assets Fund Balance$74,252$71,962▼ $2,290
Total Liabilities and Net Assets / Fund Balance$773,129$364,991▼ $408,138

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$4,032$49,745$53,777
Other Assets Org$6,398--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Debbie LeggettChief Exec DFT$64,944$64,944
William M Johnstone Jr MdFounderFT$40,000$40,000

Board Members and Trustees

NameTitle
Frankie RobertsPresident
Cd Morgan IiiDirector
Jason Jerry MdDirector
John KaneDirector
Max AshworthDirector
Michelle GunnDirector
Roxanne ElliottSecretary
Kenny HouseVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$807,868
Program Service Revenue
$2,425
Investment Income
$0
Other Revenue
$0
All Other Contributions
$2,558
Change in Net Assets
$-2,290

Audited Revenue Reconciliation

Revenue per Audited Statements
$810,293
Total Revenue per Audited Statements
$810,293
Total Revenue per Form 990
$810,293
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$422,995
Other Expenses$389,588
Total Fundraising Expense$33,156
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$201,838$63,435$5,028$270,301
Occupancy$179,802$6,582-$186,384
Current Officers, Directors, Trustees, and Key Employees$69,464$14,268$21,212$104,944
Insurance$53,997$10,285-$64,282
Travel$37,575$85-$37,660
Payroll Taxes$21,955$6,939$1,850$30,744
Fees for Services Accounting-$23,212-$23,212
Other Employee Benefits$5,516$7,602$3,888$17,006
Information Technology-$6,507-$6,507
Office Expenses$5,593$550-$6,143
Other Expenses$1,503$4,964$1,178$4,964
Depreciation Depletion$2,706$516-$3,222
Fees for Services Other$2,970--$2,970
All Other Expenses$1,500$136-$1,636
Total Functional Expenses$631,064$148,363$33,156$812,583

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$812,583
Total Expenses per Audited Statements$812,583
Total Expenses per Form 990$812,583
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
William M Johnstone Jr MdFounderCompensationNo$40,000
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Refundable Advances$157,834
Operating Lease Liability$110,805
Payroll Liabilities$16,828
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

The president, vice president, and chief executive director of the organization review the 990 and discuss any issues/questions that arise from review.

Form 990, Page 6, Part VI, Line 12C

Board members are required to sign the conflict of interest policy at the start of each term. Conflict policy includes continued responsibility to disclose any conflicts of interest throughout their entire term therefore includes annually.

Form 990, Page 6, Part VI, Line 15A

The salary for the chief executive director is determined by the founder and board officers.

Form 990, Page 6, Part VI, Line 19

The organization makes its governing documents available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Tides Inc
EIN
82-3107911
Phone
9103724020
Address
410 HARNETT ST 3, WILMINGTON, NC 28401

Signing Officer

Name
Frankie Roberts
Title
President
Phone
9103724020
Signed
2025-12-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Frankie Roberts
Formed
2017
Legal Domicile
Nc
Voting Board Members
8
Independent Board Members
8
Employees
16

Preparer

Firm
Maddison & Caison Llp
Address
2501 BLUE RIDGE RD STE 380, RALEIGH, NC 27607
Preparer
Susan Glendenning
Phone
9198215482
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Tides, inc. Is a comprehensive, intensive, outpatient treatment program for pregnant or newly postpartum women with substance use disorder in the cape fear region of north carolina. Tides integrates in-house services with existing community partners to engage these women in the recovery process. Our mission is to keep the mother-child dyad intact by helping this underserved population take part in treatment and recovery to become healthy so they can have healthy babies.

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IRS990/Desc0SINCE ITS INCEPTION IN 2018, THE TIDES PROGRAM HAS SERVED 144 WOMEN AND WELCOMED 75 BABIES BORN DURING THEIR MOTHERS' PARTICIPATION IN THE PROGRAM. TO DATE, 36 WOMEN HAVE SUCCESSFULLY GRADUATED FROM TIDES. AS THE ONLY PROGRAM IN THE CAPE FEAR REGION OFFERING COMPREHENSIVE, HOUSING-INCLUSIVE RECOVERY SERVICES FOR PERINATAL WOMEN WITH SUBSTANCE USE DISORDERS, TIDES FILLS A CRITICAL GAP IN MATERNAL BEHAVIORAL HEALTH CARE. THROUGH ITS WRAP- AROUND, TRAUMA-INFORMED APPROACH, TIDES PROVIDES NOT ONLY A STRONG FOUNDATION FOR SUSTAINED SOBRIETY BUT ALSO REMOVES MANY OF THE BARRIERS THAT PREVENT WOMEN FROM ACCESSING AND MAINTAINING TREATMENT-HELPING MOTHERS AND THEIR CHILDREN BUILD STABLE, HEALTHY FUTURES.
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IRS990ScheduleD/OtherAssetsOrgGrp/Desc1SECURITY DEPOSITS
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0WILLIAM M JOHNSTONE JR MD
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0FOUNDER
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IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0AS FOUNDER AND MEDICAL DIRECTOR , DR. JOHNSTONE'S RESPONSIBILITIES ARE TO (1) OVERSEE MEDICAL AND NURSING PERSONNEL AND OPERATIONS, INCLUDING SUPERVISING ALL PROVIDERS, ENSURING RISK MANAGEMENT AND QUALITY OF CARE, AND DEVELOPING AND IMPLEMENTING ALL OTHER MEDICAL ASPECTS OF THE CLINICAL OPERATIONS; (2) PROVIDE LEADERSHIP AND ORGANIZATION TO IMPLEMENT TIDES, INC. GOALS AND OBJECTIVES FOR MEDICAL AND CLINICAL OPERATIONS; AND (3) PROVIDE STRATEGIC INPUT TO PLANNING AND EVALUATION PROCESS FOR THE ORGANIZATION. DURING THE 2024-25 FISCAL YEAR, DR. JOHNSTONE WAS PAID 40,000 AS A CONTRACTOR.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE L, PART V
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TIDES, INC. IS A COMPREHENSIVE, INTENSIVE, OUTPATIENT TREATMENT PROGRAM FOR PREGNANT OR NEWLY POSTPARTUM WOMEN WITH SUBSTANCE USE DISORDER IN THE CAPE FEAR REGION OF NORTH CAROLINA. TIDES INTEGRATES IN-HOUSE SERVICES WITH EXISTING COMMUNITY PARTNERS TO ENGAGE THESE WOMEN IN THE RECOVERY PROCESS. OUR MISSION IS TO KEEP THE MOTHER-CHILD DYAD INTACT BY HELPING THIS UNDERSERVED POPULATION TAKE PART IN TREATMENT AND RECOVERY TO BECOME HEALTHY SO THEY CAN HAVE HEALTHY BABIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE PRESIDENT, VICE PRESIDENT, AND CHIEF EXECUTIVE DIRECTOR OF THE ORGANIZATION REVIEW THE 990 AND DISCUSS ANY ISSUES/QUESTIONS THAT ARISE FROM REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD MEMBERS ARE REQUIRED TO SIGN THE CONFLICT OF INTEREST POLICY AT THE START OF EACH TERM. CONFLICT POLICY INCLUDES CONTINUED RESPONSIBILITY TO DISCLOSE ANY CONFLICTS OF INTEREST THROUGHOUT THEIR ENTIRE TERM THEREFORE INCLUDES ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE SALARY FOR THE CHIEF EXECUTIVE DIRECTOR IS DETERMINED BY THE FOUNDER AND BOARD OFFICERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/USAddress/CityNm0WILMINGTON
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IRS990/WebsiteAddressTxt0WWW.THETIDESPROGRAM.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0FRANKIE ROBERTS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum09103724020
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-12-08

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