A local conservative advocacy group in New Hanover County, North Carolina, is under investigation for alleged violations of its nonprofit status, including failures to disclose political campaign expenditures supporting county commissioner candidates. The progressive nonprofit Carolina Forward has filed a complaint with the State Board of Elections, accusing the Wilmington-based Tide Turners NC of violating federal and state campaign finance and nonprofit laws in its 2024 campaign advocacy efforts.

Uncovering the Tide Turners NC Controversy

Allegations of Undisclosed Campaign Spending

Tide Turners NC, a 501(c)4 "social welfare" organization, is accused of failing to report expenditures explicitly advocating for or against political candidates, as required by law. The group's advertisements from the 2024 campaign season contain statements that it paid for them, but they were not authorized by any candidate or candidate's campaigns. These ads include "common sense county leadership" signs and signs for three Republican commissioner candidates: Dane Scalise, John Hinnant, and Bill Rivenbark.Carolina Forward alleges that Tide Turners has "promoted and openly coordinated with" these three Republican candidates, including fundraising and spending funds to directly promote them without any disclosure. Hinnant and Scalise have denied the allegations, while Rivenbark did not respond to requests for comment.

Tide Turners' Nonprofit Status and Potential Violations

As a 501(c)4 nonprofit, Tide Turners is allowed to engage in political campaigns as long as political activity doesn't constitute its primary purpose. However, the group is required to report spending money explicitly advocating for or against a candidate. Carolina Forward's executive director, Blair Reeves, argues that Tide Turners has blurred the line between appropriate PAC and nonprofit activities, potentially allowing improper use of tax-exempt resources.Reeves believes Tide Turners decided to use a 501(c)4 rather than a committee PAC for privacy, as 501(c)4s do not require disclosures of individual donors. He suggests there may be "a bit of ignorance of the law" and "naïveté about how this stuff works" on Tide Turners' part.

Tide Turners' Donor Connections and Finances

Tide Turners' most recent April 2024 filing lists Bryan S. Ford, the former owner of Bryan Ford Contracting, as the organization's president, with Bradley Walter as the registered agent. The group's top donors for the 2022 election include Tim Milam ($5,000), Perry's Emporium ($5,000), Logan Homes owner D Logan ($2,500), Brett Tanner ($2,000), and Alan Brown ($1,000).In addition to the alleged campaign finance violations, the State Board of Elections voted to administratively close Tide Turners' PAC at its September meeting this year for failing to submit recent financial disclosure reports. Treasurer Bradley Walter requested the committee's closure in a June 2023 email, stating that the organization had been inactive since June 2022.

Investigating the Allegations

Carolina Forward has received confirmation from a North Carolina Board of Elections attorney that the agency will investigate the nonprofit's alleged violations. However, the NCBOE spokesperson, Pat Gannon, stated that he could not confirm or deny any ongoing campaign finance investigations due to state law.The allegations against Tide Turners NC highlight the complex and often murky world of nonprofit advocacy groups and their involvement in political campaigns. As the investigation unfolds, the public will be watching closely to see if the group's actions were in compliance with the law or if they crossed the line into improper use of their tax-exempt status.