2024-11-04T16:11:19-05:00 2024-06-30 933523116 CAVANAGH CPAS & ASSOCIATES LLC 2346 POST RD SUITE 204 WARWICK RI 02886 990 2023-07-01 050366306 OCEAN TIDES INC OCEA 4017891016 635 OCEAN ROAD NARRAGANSETT RI 02882 BRIAN SULLIVAN PRESIDENT 4017891016 2024-10-11 true true PAUL J CAVANAGH P01340236 4016163700 2024-10-15 2023 2024-10-15 13:58:12Z BRIAN SULLIVAN 635 OCEAN ROAD NARRAGANSETT RI 02882 5593078 false X WWW.OCEANTIDES.ORG X 1975 RI TO TREAT, REHABILITATE, AND EDUCATE PREDELINQUENT YOUTHS AND NEGLECTED CHILDREN. 19 18 103 0 2271537 430906 4245009 5107311 17934 54861 0 6534480 5593078 0 0 4335922 4833710 0 0 1622708 1414584 5958630 6248294 575850 -655216 6314301 5234019 1600887 964457 4713414 4269562 X TO HELP AT-RISK BOYS THROUGH A SCHOOL AND RESIDENTIAL PROGRAM TAILORED TO THE INDIVIDUAL. WE BELIEVE EACH INDIVIDUAL THAT COMES TO US IS WORTHY OF OUR RESPECT, NEEDFUL OF OUR CARE, AND CAPABLE OF SUCCESS THROUGH EVERYDAY EXPERIENCES AND INTERACTIONS IN A HIGHLY STRUCTURED PROGRAM. false false 2280588 2552839 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. OCEAN TIDES SCHOOL PROVIDENCE CAMPUS IS LOCATED IN PROVIDENCE, RHODE ISLAND. IT IS A DAY SCHOOL. IT IS AN ALTERNATIVE SCHOOL FOR BOYS IN GRADES NINE THROUGH TWELVE. AT BOTH CAMPUSES, STUDENTS ARE OFFERED A FULL HIGH SCHOOL DIPLOMA. BOTH CAMPUSES ARE FULLY ACCREDITED BY THE RHODE ISLAND DEPARTMENT OF EDUCATION INCLUDING SPECIAL EDUCATION. IT IS THE RESPONSIBILITY OF THE EDUCATION COMPONENT TO PROVIDE ONGOING EDUCATIONAL SERVICES TO THE YOUNGSTERS IN THE PROGRAM. GIVEN THE SEVERE EDUCATIONAL PROBLEMS THAT THE OCEAN TIDES YOUNGSTER HAS EXPERIENCED IN THE PAST, THE SCHOOL PROGRAM IS ONE THAT SEEKS TO PROVIDE CREATIVE, INDIVIDUALIZED PROGRAMS THAT MEET THE NEEDS OF EACH YOUNGSTERS ENTRUSTED TO OUR CARE. 3298709 2554472 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 FACILITY. THERE IS AN ATTEMPT TO CREATE A WARM ATMOSPHERE WHERE YOUNGSTERS WILL GROW PHYSICALLY, EMOTIONALLY, AND SPIRITUALLY; THIS IS AN ATMOSPHERE CREATED ON THE BASIS OF CONCERN, RESPONSIBILITY AND TRUST. THE EXTENSIONS PROVIDE A YOUNGSTER WITH THE OPPORTUNITY TO RETURN TO THE COMMUNITY, WHILE STILL A PART OF THE OCEAN TIDES PROGRAM. THE SOCIAL SERVICES COMPONENT OF THE PROGRAM IS RESPONSIBLE FOR PROVIDING SERVICES FOR THE YOUNGSTERS AND THEIR FAMILIES IN THE ENTIRE OCEAN TIDES PROGRAM. THE SOCIAL SERVICES DEPARTMENT ESTABLISHED REGULAR CONTACT WITH THE YOUNGSTERS AND THEIR FAMILIES, PROVIDING FOR COUNSELING SERVICES, SUPPORT SYSTEMS AND OTHER NEEDS WHICH MIGHT BE APPARENT IN AN INDIVIDUAL SITUATION. 5579297 true true false false false false false false false false true true false true true true true false true false false false false false false false false false false false false false false false false false false false false false false false false true false false false true 1 0 true 103 true false false false false false false false false X 19 18 true false false false false false false true true false false true true true true true true true true false X ELIZABETH IOVINO 4017891016 635 OCEAN ROAD NARRAGANSETT RI 02882 NEIL KELLY CHAIRMAN 1.00 X X 0 0 0 JUDY VAN WYK VICE CHAIR 1.00 X X 0 0 0 WILLIAM WOLFF TREASURER 1.00 X X 0 0 0 BR JOHN MCGANN FSC SECRETARY 1.00 X X 0 0 0 BRIAN SULLIVAN PRESIDENT 40.00 X X 102599 0 43512 GREG BERTLES PAST CHAIRMA 1.00 X 0 0 0 WILLIAM GALLOGLY TRUSTEE 1.00 X 0 0 0 JOSEPH CAVANAGH III TRUSTEE 1.00 X 0 0 0 DENNIS DIPRETE TRUSTEE 1.00 X 0 0 0 KENNETH ZORABEDIAN TRUSTEE 1.00 X 0 0 0 MICHAEL WINTER TRUSTEE 1.00 X 0 0 0 HEATHER FERRO TRUSTEE 1.00 X 0 0 0 MAUREEN PHILBIN TRUSTEE 1.00 X 0 0 0 JAMES SWALLOW TRUSTEE 1.00 X 0 0 0 DAVID WALLACE TRUSTEE 1.00 X 0 0 0 RAYMOND KARASEK III TRUSTEE 1.00 X 0 0 0 JAMES LOGAN TRUSTEE 1.00 X 0 0 0 BETH BIXBY TRUSTEE 1.00 X 0 0 0 ELIZABETH IOVINO DIR. OF FINA 40.00 X 95927 0 21185 ARMAND MONACO TRUSTEE 1.00 X 0 0 0 JOSEPH PHILBIN TRUSTEE 1.00 X 0 0 0 198526 64697 1 false false false 18000 412906 430906 RESIDENTIAL - GOVT CONTRACT 611600 2481393 2481393 EDUCATION - GOVT CONTRACT 611600 1752419 1752419 TUITION 611600 800420 800420 MEALS 611600 73079 73079 5107311 54861 54861 5593078 5107311 54861 271774 271774 3425024 3271666 153358 219145 193943 25202 602414 533136 69278 315353 279087 36266 20750 18364 2386 57092 57092 4657 4657 49780 44055 5725 57735 51095 6640 436415 386227 50188 -753 -668 -85 131158 116075 15083 43079 38125 4954 DIETARY EXPENSE 248236 248236 OTHER 166228 147112 19116 AUTO EXPENSES 79236 70124 9112 EDUCATION & RESIDENTIAL 69867 69867 51104 51104 6248294 5579297 668997 0 494589 1331796 2232471 591422 9914 10614 4657716 3393879 1394995 1263837 1037225 1267496 1145107 768854 6314301 5234019 344235 71060 1256652 893397 1600887 964457 X 4713414 4269562 4713414 4269562 6314301 5234019 X -655216 211364 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3770885 2507844 1263041 380246 418719 -38473 506585 467316 39269 1263837 MUTUAL FUNDS 1267496 F 1267496 OPERATING LEASE RIGHT OF USE ASSET 765520 DUE FROM RELATED PARTY 3334 768854 OPERATING LEASE LIABILITY 765520 DUE TO RELATED PARTY 127877 893397 X 5727934 211364 -76508 134856 5593078 5593078 6171786 -76508 -76508 6248294 6248294 SCHEDULE D, PAGE 3, PART X THE ORGANIZATION EVALUATES ALL SIGNIFICANT TAX POSITIONS. THE ORGANIZATION DOES NOT BELIEVE THAT THERE ARE ANY MATERIAL UNCERTAIN TAX POSITIONS REQURING DISCLOSURE OR RECOGNITION. SCHEDULE D, PAGE 4, PART XI, LINE 2D EXPENSES NETTED WITH REVENUE ON FS -76,508 SCHEDULE D, PAGE 4, PART XII, LINE 2D EXPENSES NETTED WITH REVENUE ON FS -76,508 true true false true true true true false false false false false false false false true false true SCHEDULE E, LINE 3 THE ORGANIZATION DOES NOT ADVERTISE FOR STUDENTS OR HAVE A REGISTRATION PERIOD. THE ORGANIZATION DOES HAVE A NONDISCRIMINATORY POLICY, BUT IT IS NOT PUBLICLY ADVERTISED. SCHEDULE E, LINE 6 OCEAN TIDES, INC. RECEIVES FEDERAL GRANTS AND ITS PROGRAMS ARE FUNDED PRIMARILY BY CONTRACTS WITH THE STATE OF RI DEPARTMENT OF CHILDREN, YOUTH & FAMILIES AND RHODE ISLAND DEPARTMENT OF EDUCATION. FORM 990 - ORGANIZATION'S MISSION TO HELP AT-RISK BOYS THROUGH A SCHOOL AND RESIDENTIAL PROGRAM TAILORED TO THE INDIVIDUAL. WE BELIEVE EACH INDIVIDUAL THAT COMES TO US IS WORTHY OF OUR RESPECT, NEEDFUL OF OUR CARE, AND CAPABLE OF SUCCESS THROUGH EVERYDAY EXPERIENCES AND INTERACTIONS IN A HIGHLY STRUCTURED PROGRAM. FORM 990, PAGE 2, PART III, LINE 4A 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. OCEAN TIDES SCHOOL PROVIDENCE CAMPUS IS LOCATED IN PROVIDENCE, RHODE ISLAND. IT IS A DAY SCHOOL. IT IS AN ALTERNATIVE SCHOOL FOR BOYS IN GRADES NINE THROUGH TWELVE. AT BOTH CAMPUSES, STUDENTS ARE OFFERED A FULL HIGH SCHOOL DIPLOMA. BOTH CAMPUSES ARE FULLY ACCREDITED BY THE RHODE ISLAND DEPARTMENT OF EDUCATION INCLUDING SPECIAL EDUCATION. IT IS THE RESPONSIBILITY OF THE EDUCATION COMPONENT TO PROVIDE ONGOING EDUCATIONAL SERVICES TO THE YOUNGSTERS IN THE PROGRAM. GIVEN THE SEVERE EDUCATIONAL PROBLEMS THAT THE OCEAN TIDES YOUNGSTER HAS EXPERIENCED IN THE PAST, THE SCHOOL PROGRAM IS ONE THAT SEEKS TO PROVIDE CREATIVE, INDIVIDUALIZED PROGRAMS THAT MEET THE NEEDS OF EACH YOUNGSTERS ENTRUSTED TO OUR CARE. FORM 990, PAGE 2, PART III, LINE 4B 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 FACILITY. THERE IS AN ATTEMPT TO CREATE A WARM ATMOSPHERE WHERE YOUNGSTERS WILL GROW PHYSICALLY, EMOTIONALLY, AND SPIRITUALLY; THIS IS AN ATMOSPHERE CREATED ON THE BASIS OF CONCERN, RESPONSIBILITY AND TRUST. THE EXTENSIONS PROVIDE A YOUNGSTER WITH THE OPPORTUNITY TO RETURN TO THE COMMUNITY, WHILE STILL A PART OF THE OCEAN TIDES PROGRAM. THE SOCIAL SERVICES COMPONENT OF THE PROGRAM IS RESPONSIBLE FOR PROVIDING SERVICES FOR THE YOUNGSTERS AND THEIR FAMILIES IN THE ENTIRE OCEAN TIDES PROGRAM. THE SOCIAL SERVICES DEPARTMENT ESTABLISHED REGULAR CONTACT WITH THE YOUNGSTERS AND THEIR FAMILIES, PROVIDING FOR COUNSELING SERVICES, SUPPORT SYSTEMS AND OTHER NEEDS WHICH MIGHT BE APPARENT IN AN INDIVIDUAL SITUATION. FORM 990, PART VI LINE 2 - TWO TRUSTEES OF THE ORGANIZATION ARE ALSO TRUSTEES OF THE OCEAN TIDES CHRISTIAN BROTHERS CHARITABLE TRUST. THE TRUST PROVIDES SUPPORT TO THE ORGANIZATION AND THE ORGANIZATION LEASES VEHICLES FROM THE TRUST. FORM 990, PAGE 6, PART VI, LINE 2 SEE RESPONSE ABOVE FORM 990, PAGE 6, PART VI, LINE 11B THE PRESIDENT/CEO OF THE ORGANIZATION REVIEWS THE FORM 990 BEFORE IT IS FILED. A COPY OF THE TAX RETURN IS EMAILED TO ALL MEMBERS OF THE BOARD OF TRUSTEES. FORM 990, PAGE 6, PART VI, LINE 12C THE PRESIDENT/CEO OF OCEAN TIDES RECEIVES COPIES OF THE CONFLICT OF INTEREST POLICY ANNUALLY. FORM 990, PAGE 6, PART VI, LINE 15A THE CHAIR OF THE BOARD AND FIANANCE COMMITTEE IS RESPONSIBLE FOR REVIEWING AND APPROVING THE COMPENSATION OF THE CEO EVERY THREE YEARS. FORM 990, PAGE 6, PART VI, LINE 15B THE OTHER OFFICERS' COMPENSATION ARE REVIEWED AND APPROVED BY THE FINANCE COMMITTEE. FORM 990, PAGE 6, PART VI, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9 EXPENSES NETTED WITH REVENUE ON FS -76,508 EXPENSES NETTED WITH REVENUE ON FS 76,508 BROTHERS OF CHRISTIAN SCHOOLS PROVINCE OF LONG ISL-NEW ENGLD 635 OCEAN RD NARRAGANSETT RI 02882 050285644 SEE BELOW RI 501C3 2 N/A false BROTHERS OF CHRISTIAN SCHOOLS DISTR OF EASTRN N AMERICA (DENA) 444-A ROUTE 35 SOUTH EATONTOWN NJ 07724 270161049 SEE BELOW NJ 501C3 2 N/A false OCEAN TIDES CHRISTIAN BROTHERS CHARITABLE TRUST INC 635 OCEAN RD NARRAGANSETT RI 02882 816531459 SUPPORT RI 501C3 10 N/A false TIDES FAMILY SERVICES 215 WASHINGTON STREET WEST WARWICK RI 02893 222478229 SEE BELOW RI 501C3 2 N/A false false false true false false false false false false true true false false false false true true true false OCEAN TIDES CHRSTN BRO CHART TRST K 26550 FAIR MARKET VALUE OCEAN TIDES CHRSTN BRO CHART TRST P 4383 FAIR MARKET VALUE OCEAN TIDES CHRSTN BRO CHART TRST Q 2924 FAIR MARKET VALUE BROTHERS OF THE CHRISTIAN SCHOOLS PROVINCE OF LONG ISLAND - NEW ENGLAND K 384773 FAIR MARKET VALUE BROTHERS OF THE CHRISTIAN SCHOOLS PROVINCE OF LONG ISLAND - NEW ENGLAND J 497801 FAIR MARKET VALUE BROTHERS OF THE CHRISTIAN SCHOOLS PROVINCE OF LONG ISLAND - NEW ENGLAND Q 10320 FAIR MARKET VALUE BROTHERS OF THE CHRISTIAN SCHOOLS PROVINCE OF LONG ISLAND - NEW ENGLAND P 4574 FAIR MARKET VALUE BRO OF THE CHRISTIAN SCHOOLS-DENA J 56248 FAIR MARKET VALUE BRO OF THE CHRISTIAN SCHOOLS-DENA Q 154943 FAIR MARKET VALUE BRO OF THE CHRISTIAN SCHOOLS-DENA P 10260 FAIR MARKET VALUE BRO OF THE CHRISTIAN SCHOOLS-DENA C 18000 FAIR MARKET VALUE TIDES FAMILY SERVICES J FAIR MARKET VALUE TIDES FAMILY SERVICES M 39188 FAIR MARKET VALUE TIDES FAMILY SERVICES P 8490 FAIR MARKET VALUE SCHEDULE R NAME OF RELATED ORGANIZATION: BROTHERS OF THE CHRISTIAN SCHOOLS, PROVINCE OF LONG ISLAND - NEW ENGLAND (D/B/A THE CHRISTIAN BROTHERS CENTER) PRIMARY ACTIVITY: TO PROVIDE CHRISTIAN EDUCATION TO THE YOUNG AND TO CARE FOR THE NEEDS OF ITS AGED AND INFIRMED BROTHERS. NAME OF RELATED ORGANIZATION: BROTHERS OF THE CHRISTIAN SCHOOLS, DISTRICT OF EASTERN NORTH AMERICA (D/B/A DENA) PRIMARY ACTIVITY: TO PROVIDE CHRISTIAN EDUCATION TO THE YOUNG AND TO CARE FOR THE NEEDS OF ITS AGED AND INFIRMED BROTHERS. NAME OF RELATED ORGANIZATION: TIDES FAMILY SERVICES PRIMARY ACTIVITY: TO DIVERT YOUTH FROM THE JUVENILE JUSTICE SYSTEM, PROVIDE HOST HOMES FOR RUNAWAY AND HOMELESS YOUTHS, PROVIDE ALTERNATE LEARNING CENTERS, AND PERFORM GENERAL COUNSULTING SERVICES TO RHODE ISLAND COMMUNITIES AND SCHOOLS.