Nonprofit · EIN 05-0366306
OCEAN TIDES INC
Tax-exempt (reinstated) · NARRAGANSETT, RI 02882
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2026 | 990 | $6,389,853 | $6,208,178 | $181,675 | $6,054,844 | $1,216,299 | $4,838,545 |
| June 30, 2025 | 990 | $6,772,307 | $6,759,973 | $12,334 | $6,128,266 | $1,692,006 | $4,436,260 |
| June 30, 2024 | 990 | $5,593,078 | $6,248,294 | -$655,216 | $5,234,019 | $964,457 | $4,269,562 |
Financial details: 990 for the year ended June 30, 2026
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $6,306,300
- Investment income
- $83,553
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $288,715
- Other salaries and wages
- $3,499,341
- Salaries, compensation and benefits (total)
- $4,806,351
- Professional fundraising fees
- $0
- Accounting fees
- $22,500
- Occupancy
- $406,291
- Depreciation
- $121,850
- Program services (functional)
- $5,419,371
- Management and general (functional)
- $788,807
Balance sheet and other
- Total assets, start of year
- $6,128,266
- Total assets, end of year
- $6,054,844
- Total liabilities, end of year
- $1,216,299
- Net assets, end of year
- $4,838,545
- Land, buildings and equipment
- $1,089,816
- Net assets without donor restrictions
- $4,838,545
- Gross receipts
- $6,389,853
- Employees
- 95
- Year formed
- 1975
- State of legal domicile
- RI
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended June 30, 2026, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| BRIAN SULLIVAN | PRESIDENT Trustee or director, Officer | 40 | $124,130 | $32,060 |
| ELIZABETH IOVINO | DIR. OF FINA Officer | 40 | $87,424 | $28,911 |
| NEIL KELLY | CHAIRMAN Trustee or director, Officer | 1 | $0 | $0 |
| JUDY VAN WYK | VICE CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| WILLIAM WOLFF | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| BR JOHN MCGANN FSC | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| GREG BERTLES | PAST CHAIRMA Trustee or director | 1 | $0 | $0 |
| WILLIAM GALLOGLY | TRUSTEE Trustee or director | 1 | $0 | $0 |
| JOSEPH CAVANAGH III | TRUSTEE Trustee or director | 1 | $0 | $0 |
| DENNIS DIPRETE | TRUSTEE Trustee or director | 1 | $0 | $0 |
| KENNETH ZORABEDIAN | TRUSTEE Trustee or director | 1 | $0 | $0 |
| JAMES SWALLOW | TRUSTEE Trustee or director | 1 | $0 | $0 |
| DAVID WALLACE | TRUSTEE Trustee or director | 1 | $0 | $0 |
| RAYMOND KARASEK III | TRUSTEE Trustee or director | 1 | $0 | $0 |
| JAMES LOGAN | TRUSTEE Trustee or director | 1 | $0 | $0 |
3 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BETH BIXBY | TRUSTEE Trustee or director | 1 | $0 |
| ARMAND MONACO | TRUSTEE Trustee or director | 1 | $0 |
| JOSEPH PHILBIN | TRUSTEE Trustee or director | 1 | $0 |
990 for the year ended June 30, 2025: 20 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| BRIAN SULLIVAN | PRESIDENT Trustee or director, Officer | 40 | $126,552 | $47,299 |
| ELIZABETH IOVINO | DIR. OF FINA Officer | 40 | $100,333 | $26,691 |
| NEIL KELLY | CHAIRMAN Trustee or director, Officer | 1 | $0 | $0 |
| JUDY VAN WYK | VICE CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| WILLIAM WOLFF | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| BR JOHN MCGANN FSC | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| GREG BERTLES | PAST CHAIRMA Trustee or director | 1 | $0 | $0 |
| WILLIAM GALLOGLY | TRUSTEE Trustee or director | 1 | $0 | $0 |
| JOSEPH CAVANAGH III | TRUSTEE Trustee or director | 1 | $0 | $0 |
| DENNIS DIPRETE | TRUSTEE Trustee or director | 1 | $0 | $0 |
| KENNETH ZORABEDIAN | TRUSTEE Trustee or director | 1 | $0 | $0 |
| MICHAEL WINTER | TRUSTEE Trustee or director | 1 | $0 | $0 |
| HEATHER FERRO | TRUSTEE Trustee or director | 1 | $0 | $0 |
| JAMES SWALLOW | TRUSTEE Trustee or director | 1 | $0 | $0 |
| DAVID WALLACE | TRUSTEE Trustee or director | 1 | $0 | $0 |
| RAYMOND KARASEK III | TRUSTEE Trustee or director | 1 | $0 | $0 |
| JAMES LOGAN | TRUSTEE Trustee or director | 1 | $0 | $0 |
| BETH BIXBY | TRUSTEE Trustee or director | 1 | $0 | $0 |
| ARMAND MONACO | TRUSTEE Trustee or director | 1 | $0 | $0 |
| JOSEPH PHILBIN | TRUSTEE Trustee or director | 1 | $0 | $0 |
990 for the year ended June 30, 2024: 21 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| BRIAN SULLIVAN | PRESIDENT Trustee or director, Officer | 40 | $102,599 | $43,512 |
| ELIZABETH IOVINO | DIR. OF FINA Officer | 40 | $95,927 | $21,185 |
| NEIL KELLY | CHAIRMAN Trustee or director, Officer | 1 | $0 | $0 |
| JUDY VAN WYK | VICE CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| WILLIAM WOLFF | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| BR JOHN MCGANN FSC | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| GREG BERTLES | PAST CHAIRMA Trustee or director | 1 | $0 | $0 |
| WILLIAM GALLOGLY | TRUSTEE Trustee or director | 1 | $0 | $0 |
| JOSEPH CAVANAGH III | TRUSTEE Trustee or director | 1 | $0 | $0 |
| DENNIS DIPRETE | TRUSTEE Trustee or director | 1 | $0 | $0 |
| KENNETH ZORABEDIAN | TRUSTEE Trustee or director | 1 | $0 | $0 |
| MICHAEL WINTER | TRUSTEE Trustee or director | 1 | $0 | $0 |
| HEATHER FERRO | TRUSTEE Trustee or director | 1 | $0 | $0 |
| MAUREEN PHILBIN | TRUSTEE Trustee or director | 1 | $0 | $0 |
| JAMES SWALLOW | TRUSTEE Trustee or director | 1 | $0 | $0 |
| DAVID WALLACE | TRUSTEE Trustee or director | 1 | $0 | $0 |
| RAYMOND KARASEK III | TRUSTEE Trustee or director | 1 | $0 | $0 |
| JAMES LOGAN | TRUSTEE Trustee or director | 1 | $0 | $0 |
| BETH BIXBY | TRUSTEE Trustee or director | 1 | $0 | $0 |
| ARMAND MONACO | TRUSTEE Trustee or director | 1 | $0 | $0 |
| JOSEPH PHILBIN | TRUSTEE Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 635 OCEAN RD, NARRAGANSETT, RI 02882-1314
- Principal officer (990 for 2025)
- BRIAN SULLIVAN, 635 OCEAN ROAD, NARRAGANSETT, RI 02882
- Signed the 990
- BRIAN SULLIVAN, PRESIDENT
- Phone
- (401) 789-1016
- Website
- WWW.OCEANTIDES.ORG
- Return prepared by
- CAVANAGH CPAS & ASSOCIATES LLC
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.
Program accomplishments
- 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.Expenses $1,712,283 · revenue $2,043,350
- 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.Expenses $3,707,088 · revenue $4,262,950
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | 990 on file |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 05-0366306
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- School
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2019
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Human services (P73)
- Assets (IRS master file)
- $6,054,844
- Income (IRS master file)
- $6,389,853
Revocation and reinstatement
- Exemption revoked
- November 15, 2018
- Posted by the IRS
- March 11, 2019
- Reinstated
- Effective November 15, 2018
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2026 | $6,389,853 | $6,208,178 | $6,054,844 | XML |
| 990 | June 2025 | $6,772,307 | $6,759,973 | $6,128,266 | XML |
| 990 | June 2024 | $5,593,078 | $6,248,294 | $5,234,019 | XML |
| 990 | June 2023 | $6,534,480 | $5,958,630 | $6,314,301 | IRS |
| 990 | June 2022 | – | – | – | IRS |
| 990 | June 2021 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 05-0366306).
Questions about OCEAN TIDES INC
- What is the EIN of OCEAN TIDES INC?
- The employer identification number (EIN) of OCEAN TIDES INC is 05-0366306.
- Is OCEAN TIDES INC tax-exempt?
- Yes. The IRS revoked its exemption on November 15, 2018 and reinstated it effective November 15, 2018.
- Are donations to OCEAN TIDES INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does OCEAN TIDES INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of OCEAN TIDES INC due?
- The return for tax year 2026 (the year ending June 30, 2027) is due November 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did OCEAN TIDES INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2026.
- Who is the principal officer of OCEAN TIDES INC?
- The 990 for the year ended June 30, 2026 names BRIAN SULLIVAN.
- Who are the officers and directors of OCEAN TIDES INC?
- The 990 for the year ended June 30, 2026 lists 18 people; 2 received compensation from the organization, the highest $124,130 (BRIAN SULLIVAN, PRESIDENT).
- How much revenue does OCEAN TIDES INC have?
- On its 990 for the year ended June 30, 2026 it reported revenue of $6,389,853, expenses of $6,208,178 and total assets of $6,054,844 at year end.
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