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Logan County Defender Corporation

Tax-deductible

Logan, WV501(c)(3) EIN 55-0700239Revenue $937K in FY2025

On file with the IRSPo Box 1957, 25601-1957 · Logan, WVTax-exempt since Aug 1993Publicly supported charity — 170(b)(1)(A)(vi)

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Operate a public defennder Corporation providing legal service to indigent persons in the Logan County, west virginia.

501(c)(3) charity; gifts are tax-deductible.
69¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

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FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 5
filings with a surplus
Average surplus $67K a year · 8% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
69%
of spending
Fine: 69% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Cash reserves
7 mo
of spending, in cash
Looks good: 6.8 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$276K
42% of total assets
Looks good: liabilities are 42% of assets; 50% or less.
Pt X · Ln 26
Independent board members
4
of 4 voting members
Looks good: 4 of 4 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$937K
+38% vs prior year
Spent
$882K
To programs
69%
Net assets
$387K
By yearFY2021–FY2025
Revenue
$937K
FY2025▲ +38%
Tap a bar for its year
Revenue by fiscal year
FY2021$673K
FY2022$754K
FY2023$950K
FY2024$680K
FY2025$937K
Expenses
$882K
FY2025▲ +6%
Tap a bar for its year
Expenses by fiscal year
FY2021$608K
FY2022$622K
FY2023$712K
FY2024$836K
FY2025$882K
Net assets
$387K
FY2025▲ +17%
Tap a bar for its year
Net assets by fiscal year
FY2021$117K
FY2022$249K
FY2023$487K
FY2024$331K
FY2025$387K

From the FY2025 Form 990 (year ending June 2025) · figures checked against the IRS filing · see the original

990 PDF Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Aug 1993.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

69 cents of each dollar spent went to programs.

Program services 69% · $606K Management & general 31% · $276K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

4 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
See Logan County Defender Corporation executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Provides free legal help to low-income people in Logan County, West Virginia.

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Provided by the organization

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1 program · $606K · in their own filed words · FY2024
01

Operation a public defender corporation serving indigent person in logan county, west virginia.

$606Kprogram expense

By the numbers

The FY2025 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$937K
Ln 12
Gifts and grantsLn 1h$937K
Investment incomeLn 3$3
Money outPt IX
$882K
Ln 25
Programscol B$606K
Managementcol C$276K
Owns and owesPt X
$387K
net assets · Ln 32
Cash and savingsLn 1–2$498K
Total assetsLn 16$662K
LiabilitiesLn 26$276K
PeoplePt VI, VII
4
listed · VII A
PaidVII A0
Voting boardVI 1a4
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$937K
Government grantsLn 1e$932K
Investment incomeLn 3$3
Total revenueLn 12$937K
Assets in detailPt X, end of year
CashLn 1$498K
Cash and savings togetherLn 1–2$498K
Land, buildings, equipmentLn 10c$2K
Other assetsLn 15$161K
Total assetsLn 16$662K
LiabilitiesLn 26$276K
Net assetsLn 32$387K
OperationsPt I, VI
EmployeesI 58
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$317K$498K
Land, buildings, equipmentLn 10c$2K$2K
Total assetsLn 16$465K$662K
LiabilitiesLn 26$134K$276K
Net assetsLn 32$331K$387K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$108K$82K$26K
Other salaries and wagesLn 7$521K$395K$126K
Pension plan contributionsLn 8$11K$8K$3K
Other employee benefitsLn 9$52K$39K$12K
Payroll taxesLn 10$33K$25K$8K
Accounting feesLn 11c$18K$18K
Office expensesLn 13$17K$17K
OccupancyLn 16$38K$38K
TravelLn 17$1K$1K
Conferences, conventions and meetingsLn 19$100$100
InterestLn 20$301$301
Depreciation, depletion and amortizationLn 22$327$327
InsuranceLn 23$5K$5K
Other expenses (24a–d)Ln 24$68K$46K$22K
All other expensesLn 24e$9K$9K
Total functional expensesLn 25$882K$606K$276K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $937K$882K$55K$387K 990 PDF
FY2024 $680K$836K−$155K$331K 990 PDF
FY2023 $950K$712K$238K$487K 990 PDF
FY2022 $754K$622K$132K$249K 990 PDF
FY2021 $673K$608K$65K$117K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2025 990 (6 parts)
Part I · Summary $937,123 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $680,463$937,120
I-9 Program service revenue$0
I-10 Investment incomePrior year $5$3
I-11 Other revenue$0
I-12 Total revenuePrior year $680,468$937,123
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $650,205$724,826
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $185,439$157,133
I-18 Total expensesPrior year $835,644$881,959
I-19 Revenue less expensesPrior year −$155,176$55,164
Part VI · Governance 4 of 4 board members independent, no flags
VI-1a Voting members of the governing body4
VI-1b Independent voting members4
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $937,123 across 5 lines filed
VIII-1e Government grants$931,994
VIII-1f All other contributions, gifts and grants$5,126
VIII-1h Total contributions, gifts and grants$937,120
VIII-3 Investment incomeRelated to mission $3$3
VIII-12 Total revenueRelated to mission $3$937,123
Part IX · Statement of functional expenses $881,959 across 15 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $81,959 · Management $26,166$108,125
IX-7 Other salaries and wagesPrograms $394,690 · Management $126,009$520,699
IX-8 Pension plan contributionsPrograms $8,454 · Management $2,699$11,153
IX-9 Other employee benefitsPrograms $39,098 · Management $12,482$51,580
IX-10 Payroll taxesPrograms $25,218 · Management $8,051$33,269
IX-11c Accounting feesManagement $17,725$17,725
IX-13 Office expensesManagement $17,424$17,424
IX-16 OccupancyManagement $38,377$38,377
IX-17 TravelPrograms $1,203$1,203
IX-19 Conferences, conventions and meetingsPrograms $100$100
IX-20 InterestManagement $301$301
IX-22 Depreciation, depletion and amortizationManagement $327$327
IX-23 InsuranceManagement $4,776$4,776
IX-24 Other expenses (24a–d)Programs $46,137 · Management $22,004$68,141
IX-24e All other expensesPrograms $8,759$8,759
IX-25 Total functional expensesPrograms $605,618 · Management $276,341 · Fundraising $0$881,959
Part X · Balance sheet $662,342 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $316,562$497,761
X-9 Prepaid expenses and deferred charges$1,392
X-10c Land, buildings and equipment, netStart of year $2,096$1,769
X-15 Other assetsStart of year $87,598$161,420
X-16 Total assetsStart of year $465,255$662,342
X-17 Accounts payable and accrued expensesStart of year $27,100$30,249
X-19 Deferred revenueStart of year $43,398$100,715
X-25 Other liabilitiesStart of year $63,395$144,852
X-26 Total liabilitiesStart of year $133,893$275,816
X-27 Net assets without donor restrictionsStart of year $331,362$386,526
X-32 Total net assets or fund balancesStart of year $331,362$386,526
X-33 Total liabilities and net assetsStart of year $465,255$662,342
Part XI · Reconciliation of net assets $386,526 net assets at year end
XI-1 Total revenue$937,123
XI-2 Total expenses$881,959
XI-3 Revenue less expenses$55,164
XI-4 Net assets at start of year$331,362
XI-10 Net assets at end of year$386,526

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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