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        <FormAndLineReferenceDesc>SCHEDULE L, PART V</FormAndLineReferenceDesc>
        <ExplanationTxt>WHEN THE TIDES SANDHILLS LOCATION WAS OPENED IN JANUARY 2023, JULIA JOHNSTONE WAS HIRED AS EXECUTIVE DIRECTOR. JULIA JOHNSTONE IS THE DAUGHTER IN LAW OF FOUNDER AND MEDICAL DIRECTOR, WILLIAM JOHNSTONE. DURING THE HIRING PROCESS, DR. JOHNSTONE RECUSED HIMSELF FROM ANY BOARD DISCUSSIONS REGARDING JULIA. AS MEDICAL DIRECTOR , DR. JOHNSTONE'S RESPONSIBILITIES WERE 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 2023-24 FISCAL YEAR, DR. JOHNSTONE WAS PAID 70,000 AS A CONTRACTOR. THE EXECUTIVE DIRECTOR MANAGES AND DIRECTS THE ADMINISTRATIVE, FINANCIAL, AND OPERATIONAL COMPONENTS OF THE PROGRAM. MANAGES AND DIRECTS DAY-TO-DAY OPERATIONS OF TIDES-SANDHILLS TO INCLUDE ONGOING REVIEW AND EVALUATION OF OPERATIONAL ISSUES. RECOMMENDS MEASURES TO IMPROVE PERFORMANCE AND INCREASE EFFICIENCY INCLUDING POLICY, BUDGET, AND OTHER PROGRAM RELATED ISSUES. DURING THE 2023-24 FISCAL YEAR, JULIA JOHNSTONE EARNED 23,140 AS A SALARIED EMPLOYEE. JULIA'S LAST CHECK WAS IN MARCH 2024, WHEN THE SANDHILLS LOCATION CLOSED, AND IS NO LONGER EMPLOYED BY TIDES, INC.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>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 OF THE MOTHER OR CHILD. MOTHERS AND THEIR CHILDREN MAY PARTICIPATE UP TO 24 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.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>WILLIAM M JOHNSTONE JR MD JULIA JOHNSTONE FOUNDER/DIR ED SANDHILLS FATHER/DAUGHTER-IN-LAW</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE PRESIDENT, TREASURER, AND CHIEF EXECUTIVE DIRECTOR OF THE ORGANIZATION REVIEW THE 990 AND DISCUSS ANY ISSUES/QUESTIONS THAT ARISE FROM REVIEW.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
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        <ExplanationTxt>THE SALARY FOR THE CHIEF EXECUTIVE DIRECTOR IS DETERMINED BY THE FOUNDER AND BOARD OFFICERS. SANDHILLS EXECUTIVE DIRECTOR SALARY IS DETERMINED BY THE CHIEF EXECUTIVE DIRECTOR AND BOARD OFFICERS.</ExplanationTxt>
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        <ExplanationTxt>THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
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        <ExplanationTxt>PRIOR PERIOD ADJUSTMENTS TO ACCRUE ITEMS NOT INCLUDED IN PRIOR YEAR AND TO REPORT GRANT IN PROPER PERIOD</ExplanationTxt>
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