TIDE SHIFT JUSTICE INC

EIN: 992441855 501(c)(3) Civil Rights & Advocacy

Wilmington, DE

Total Revenue
$185,100
Total Expenses
$96,172
Total Assets
$94,010
Net Assets
$88,928
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Financial Trends

Organization Details

Formation Year
2024
Legal Domicile
DE
Principal Officer
Meryem Dede
Phone
5133789191
Tax Period
2024-01-01 to 2024-12-31

TIDE SHIFT JUSTICE INC, founded in 2024, is a small nonprofit in the Civil Rights & Advocacy sector that reported $185K in total revenue in fiscal year 2024. The organization ran a surplus of $89K, a strong 48% operating margin.

Mission

Tide Shift Justice Project's mission is to decrease the role and size of Delaware's carceral and criminal legal systems and to innovate for fair and responsive government practices, using collaborative advocacy, education, and litigation.

Program Service Accomplishments

Program 1
Expenses: $31,794 Revenue: $0

Research and policy advocacy - state criminal legal system. Tide Shift Justice Project conducts research about the criminal legal system to inform and drive its efforts to decrease the role and size...

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Research and policy advocacy - state criminal legal system. Tide Shift Justice Project conducts research about the criminal legal system to inform and drive its efforts to decrease the role and size of Delaware's carceral and criminal legal systems. TSJP believes the devil is in the details and sees research as a key component of its advocacy goals. Research includes analysis of both the issues in Delaware as well as successful and failed solutions in other jurisdictions. In 2024, TSJP formed a coalition to study Delaware's costs of incarceration, partnering with state actors, other nonprofits, and national policy advisors and researchers. TSJP's work included compiling known costs imposed on incarcerated populations to pay for their own incarceration, forming the working group, overseeing a site visit by national partners, putting together a research application with state agencies, and organizing 2 focus groups. In addition to its research into costs of incarceration, TSJP has also undertaken various other research projects in 2024, including studying implementation of Delaware's automatic expungement laws and implementation of statewide fines and fees reform. TSJP's executive director has taken a large role in research. Roughly 40% of TSJP's total time and expenses are allocated to criminal legal system research and policy development. Research is performed virtually, through review of legal documents, Delaware Code, governing laws and regulations, and publicly available government data, and through the drafting of reports. Research of Delaware's criminal legal system is both a charitable and educational activity.

Program 2
Expenses: $23,845 Revenue: $0

Public Education and Community Engagement. TSJP both performs outreach and holds meetings in and amongst the community, produces educational materials, and gives presentations to the public about its...

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Public Education and Community Engagement. TSJP both performs outreach and holds meetings in and amongst the community, produces educational materials, and gives presentations to the public about its areas of focus. TSJP considers the involvement of the impacted community in decision-making and research and policy development as a core tenant of its work. It also believes that many community members and government officials would push for improvements if they were educated about the issues and solutions. As a part of the Campaign to End Debtors' Prison, TSJP holds monthly virtual community meetings to discuss criminal legal system fines and fees research, issues in the community, and to discuss prioritization and strategy. These meetings are open to the public, and widely advertised through other community groups. Meetings are regularly attended by other non-profit organizations (both local and national), direct service providers, government agency partners, and directly-impacted Delaware community members. In 2024, TSJP hosted monthly Campaign to End Debtors' Prison meetings and several special workshops with the Campaign around policy priorities. These meetings are generally well-attended, with 10-20 people at any given meeting, and 20-30 regular attendees who cycle through. Almost 200 people stay in contact with the Campaign to End Debtors' Prison and receive campaign updates and information. In October, TSJP also hosted an "Open House" to recruit and inform potential volunteers for the Campaign to End Debtors' Prisons and a dozen other community organizations or campaigns. The "Open House" was held virtually and again in-person, and in total almost 80 people attended. Lastly, TSJP partnered with a local videographer and a partner direct-service provider nonprofit to produce two videos about the impact of fines and fees in Delaware. These videos were completed in 2024 and will become available to the public in 2025. Roughly 30% of TSJP's total time and expenses were used for public education and community engagement. Public education and community outreach is sometimes virtual, but often in-person at community centers, churches, libraries, and public gathering spaces around the state of Delaware. Public education and community engagement is an "educational" activity.

Program 3
Expenses: $23,844 Revenue: $0

Wilmington Municipal utility billing and parking enforcement - Tide Shift Justice Project also researches, creates policy, and provides limited direct legal representation around municipal utility...

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Wilmington Municipal utility billing and parking enforcement - Tide Shift Justice Project also researches, creates policy, and provides limited direct legal representation around municipal utility billing and parking enforcement, specifically focusing on Wilmington, Delaware, as part of its mission for innovating for fair and responsive government practices. TSJP's research in this area focuses on reducing city government's dependence on fines and fees to fund services and instead focusing on more efficient and equitable government funding. TSJP is a part of a team of organizers in Wilmington, Delaware who have been studying parking and water billing in Wilmington and the city's reliance in its budget on fees collected through these services. During the fall of 2024, TSJP worked to educate candidates and the public about fines and fees issues. Chiefly, TSJP organized, hosted, and moderated the only public forums for Wilmington City Council candidates, inviting every candidate for office, and asking non-partisan questions with a focus on fines and fees municipal funding issues. The forums stretched two nights in order to provide time for all candidates. TSJP's executive director moderated the second night, and the events were well attended both in-person and streaming online. The nights also received fairly significant media coverage. Roughly 30% of TSJP's total time and expenses were allocated to its municipal utility billing and parking enforcement project. Research of municipal utility billing and parking enforcement is both a charitable and educational activity. Litigation is a charitable purpose.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

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Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $185,100
Program Service Revenue $0
Investment Income $0
Other Revenue $0
TOTAL REVENUE $185,100

Expense Breakdown

Grants Paid $0
Salaries & Benefits $93,509
Fundraising Expenses $4,675
Program Expenses $79,483
Other Expenses $2,663
TOTAL EXPENSES $96,172

Year-over-Year Comparison

2024 2023 Change
Revenue $185,100 N/A N/A
Expenses $96,172 N/A N/A
Net Income $88,928 $0 N/A
Key Indicators
Grants to Organizations Grants to Individuals Lobbying Political Activity Foreign Activities Donor Advised Fund Schedule B Required
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Governance

Voting Members
5
Independent Members
5
Employees
1
Volunteers
35

Governance Policies

Conflict of Interest Policy
Whistleblower Policy
Document Retention Policy

Special Practices & Reported Activities

Operated a School
Operated a Hospital
Provided First Class Travel
Reported Conflict of Interest
Reported Asset Diversion
Excess Benefit Transaction
Made Political Expenditures
Engaged in Lobbying
Operated Donor Advised Fund
Maintained Art Collections
Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers
1
$79,000
Total Directors
5
$0
Key Employees
0
$0
Highest Compensated
1
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
Meryem Dede Executive Director 40
Officer Highest
$79,000 $0 $79,000
Lynne Kielhorn Board member 30.00
Director
$0 $0 $0
Shyanne Miller Board member 1
Director
$0 $0 $0
Tiffany Anders Board member 1
Director
$0 $0 $0
David McBride Board member 1
Director
$0 $0 $0
Dael Norwood Board member 1
Director
$0 $0 $0
Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year Revenue Expenses Assets Net Income
2024 $185,100 $96,172 $94,010 $88,928
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