Nonprofit · EIN 99-2441855
TIDE SHIFT JUSTICE INC
Tax-exempt · WILMINGTON, DE 19807
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $185,100 | $96,172 | $88,928 | $94,010 | $5,082 | $88,928 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $185,100
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $79,000
- Salaries, compensation and benefits (total)
- $93,509
- Professional fundraising fees
- $0
- Accounting fees
- $642
- Program services (functional)
- $79,483
- Management and general (functional)
- $12,014
- Fundraising (functional)
- $4,675
Balance sheet and other
- Total assets, start of year
- $0
- Total assets, end of year
- $94,010
- Total liabilities, end of year
- $5,082
- Net assets, end of year
- $88,928
- Net assets without donor restrictions
- $68,928
- Net assets with donor restrictions
- $20,000
- Gross receipts
- $185,100
- Employees
- 1
- Volunteers
- 35
- Year formed
- 2024
- State of legal domicile
- DE
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 December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Meryem Dede | Executive Director Officer, Highest-paid employee | 40 | $79,000 |
| Lynne Kielhorn | Board member Trustee or director | 30 | $0 |
| Shyanne Miller | Board member Trustee or director | 1 | $0 |
| Tiffany Anders | Board member Trustee or director | 1 | $0 |
| David McBride | Board member Trustee or director | 1 | $0 |
| Dael Norwood | Board member Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 322 CENTENNIAL CIR, WILMINGTON, DE 19807-2130
- In care of
- % LYNNE KIELHORN
- Principal officer (990 for 2024)
- Meryem Dede, 206 Hitching Post Drive, Wilmington, DE 19803
- Signed the 990
- Meryem Dede, Executive Director
- Phone
- (513) 378-9191
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 accomplishments
- 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.Expenses $31,794
- 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.Expenses $23,845
- 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.Expenses $23,844
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 January, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | January 31, 2026 | June 15, 2026 | Not on file |
| 2024 | January 31, 2025 | June 16, 2025 | Not on file |
| 2023 | January 31, 2024 | June 17, 2024 | Check at the IRS |
IRS record
- EIN
- 99-2441855
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2025
- Accounting year ends
- January
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Civil rights, social action and advocacy (R05)
- Assets (IRS master file)
- $94,010
- Income (IRS master file)
- $185,100
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $185,100 | $96,172 | $94,010 | 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 99-2441855).
Questions about TIDE SHIFT JUSTICE INC
- What is the EIN of TIDE SHIFT JUSTICE INC?
- The employer identification number (EIN) of TIDE SHIFT JUSTICE INC is 99-2441855.
- Is TIDE SHIFT JUSTICE INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2025.
- Are donations to TIDE SHIFT JUSTICE INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does TIDE SHIFT JUSTICE 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 TIDE SHIFT JUSTICE INC due?
- The return for tax year 2025 (the year ending January 31, 2026) is due June 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did TIDE SHIFT JUSTICE INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of TIDE SHIFT JUSTICE INC?
- The 990 for the year ended December 31, 2024 names Meryem Dede.
- Who are the officers and directors of TIDE SHIFT JUSTICE INC?
- The 990 for the year ended December 31, 2024 lists 6 people; 1 received compensation from the organization, the highest $79,000 (Meryem Dede, Executive Director).
- How much revenue does TIDE SHIFT JUSTICE INC have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $185,100, expenses of $96,172 and total assets of $94,010 at year end.
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All nonprofits in WILMINGTON · Delaware · Civil rights, social action and advocacy