Tide Shift Justice Inc

What it reported doing in 2024

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.

Financial Efficiency

• Mission deployment rate: 42.9%; rating input score 43
• Program expense ratio: 82.6%; rating input score 83
• Fundraising efficiency: $39.59 raised per $1 spent on fundraising; rating input score 72; 72nd percentile among comparable filings

Transparency & Controls

• Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
• Pay-setting controls: Limited
• Foreign activity oversight: Limited
• Grant itemization coverage: Limited
• Major donor itemization: Yes; rating input score 100
• Related-party transparency: Limited

Accountability

• Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
• Governance controls: 4 of 8 controls in place; rating input score 50
  • Conflict-of-interest policy: Pass
  • Whistleblower policy: Fail
  • Document-retention policy: Fail
  • CEO compensation review process: Pass
  • Other executive compensation review process: NotApplicable
  • Form 990 shared with the board: Pass
  • Board meeting minutes documented: Pass
  • Audit committee oversight: Missing
  • Independent financial-statement audit: Fail

Sustainability

• Operating margin: 48%; rating input score 91; 91st percentile among comparable filings
• Total-asset coverage ratio: 0.98; rating input score 40; 40th percentile among comparable filings
• Liabilities to assets ratio: 0.05; rating input score 32; 32nd percentile among comparable filings
• Officer compensation ratio: 82.1%; rating input score 1; 1st percentile among comparable filings

Growth

• Program expense growth: Limited
• Revenue growth: Limited
• Asset growth: Limited