Klamath Defender Services INC FY2020 filing

Klamath Falls, ORUnknown exempt organizationEIN 93-0851281Revenue $4.0M in FY2020

On file with the IRS525 Main Street · Klamath Falls, OR

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Provide legal defense Services to individuals who cannot afford an attorney.

90¢ of each $1 spent went to programs.
$1.1M paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Programs: Part IX · Pay: Part VII

Before you give

FY2020 · Form 990Independent: from IRS data, not the org
Download 990
Latest return
FY2022
latest Form 990
Worth a look: the latest return is for FY2022, 4 tax years back; more than 3 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 3
filings with a surplus
Average deficit $330K a year · 24% of revenue · last 3 filings
Concern: a surplus in 1 of the last 3 filings.
Pt I · Ln 19 · 3 filings
Spent on programs
90%
of spending
Looks good: 90% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$1.1M
to officers and key staff · 31% of spending
Concern: pay to officers and key staff is 31% of spending; over 30%.
Pt VII · Sec A
Cash reserves
2 mo
of spending, in cash
Fine: 2.0 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$299K
19% of total assets
Looks good: liabilities are 19% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 2 voting members
Concern: none of 2 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$4.0M
Spent
$3.6M
To programs
90%
Net assets
$1.3M
By yearFY2020–FY2022
Revenue
$4.0M
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$4.0M
FY2021$61K
FY2022$142K
Expenses
$3.6M
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$3.6M
FY2021$633K
FY2022$886K
Net assets
$1.3M
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$1.3M
FY2021$744K
FY2022$0

From the FY2020 Form 990 · see the original

990 PDF Claim
You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2022) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2022.

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

Where the money goes

90 cents of each dollar spent went to programs.

Program services 90% · $3.3M Management & general 10% · $367K

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

6 people listed on the 990; $1.1M paid to officers and key staff.

Part VII, Section A · reportable compensation
$280,884Pt VII · Sec A
$272,584Pt VII · Sec A
$200,177Pt VII · Sec A
Director
$176,795Pt VII · Sec A
Secretary/Tr
$101,950Pt VII · Sec A
Executive Di
$97,175Pt VII · Sec A

Compensation history total reportable pay by year · 7 named individuals · Part VII

NameFY2022FY2021FY2020
Richard Garbutt——$280,884
Phil Studenburg——$272,584
Steve Hedlund——$200,177
Bonnie Lam——$176,795
Tara Holmes—$102,866$97,175
Dolores J Edson——$101,950
Tara Holmes-Bryson$69,500——

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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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 15aNo

Programs and updates

Offers free legal help to people who can't afford a lawyer.

Questions for Klamath Defender Services INC

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Provided by the organization

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1 program · $3.3M · in their own filed words · FY2020
01

Legal defense services are provided for those who cannot afford the services of an attorney in a court of law. The approximate number of clients served in the current year is 4,000.

$3.3Mprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · this organization's grantmaking
Grants paid · 21 grants · $802K · 2021–2022
Klamath County Shariff's OfficeFY2022$250,000
Klamath Family Head StartOR · FY2022$75,000
Reach INCOR · FY2022$50,000
Mazama High Schoolfbla ClubFY2022$19,270
Assembly of GodOR · FY2022$15,000
OcdlaOR · FY2022$10,000
Dennis Bennett MemorialOR · FY2022$10,000
Favell Museum INCOR · FY2022$10,000
Badger Run Wildlife RehabOR · FY2022$10,000
Luthern Community ServicesFY2021$37,500
See all 21 grants →

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$4.0M
Ln 12
Gifts and grantsLn 1h$3.9M
Other incomeLn 4–11$50K
Investment incomeLn 3$4K
Money outPt IX
$3.6M
Ln 25
Programscol B$3.3M
Managementcol C$367K
Owns and owesPt X
$1.3M
net assets · Ln 32
Cash and savingsLn 1–2$603K
Total assetsLn 16$1.6M
LiabilitiesLn 26$299K
PeoplePt VI, VII
6
listed · VII A
PaidVII A6
Voting boardVI 1a2
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$3.9M
Government grantsLn 1e$3.9M
Investment incomeLn 3$4K
Other incomeLn 4–11$50K
Total revenueLn 12$4.0M
Assets in detailPt X, end of year
CashLn 1$84K
SavingsLn 2$519K
Cash and savings togetherLn 1–2$603K
InvestmentsLn 11–13$267K
Land, buildings, equipmentLn 10c$740K
Total assetsLn 16$1.6M
LiabilitiesLn 26$299K
Net assetsLn 32$1.3M
OperationsPt I, VI
EmployeesI 513
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$262K$603K
InvestmentsLn 11–13$259K$267K
Land, buildings, equipmentLn 10c$765K$740K
Total assetsLn 16$1.3M$1.6M
LiabilitiesLn 26$305K$299K
Net assetsLn 32$984K$1.3M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$1.2M$1.0M$116K
Other salaries and wagesLn 7$354K$319K$35K
Pension plan contributionsLn 8$13K$12K$1K
Other employee benefitsLn 9$54K$48K$5K
Payroll taxesLn 10$43K$39K$4K
Legal feesLn 11b$1.8M$1.6M$182K
Accounting feesLn 11c$4K$4K
Other fees for servicesLn 11g$59K$53K$6K
Office expensesLn 13$22K$19K$2K
OccupancyLn 16$16K$14K$2K
TravelLn 17$6K$5K$592
InterestLn 20$18K$16K$2K
Depreciation, depletion and amortizationLn 22$25K$25K
InsuranceLn 23$12K$11K$1K
Other expenses (24a–d)Ln 24$31K$28K$3K
All other expensesLn 24e$4K$3K$1K
Total functional expensesLn 25$3.6M$3.3M$367K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2022 Latest $142K$886K−$744K$0 990 PDF
FY2021 $61K$633K−$572K$744K 990 PDF
FY2020 Viewing $4.0M$3.6M$325K$1.3M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2020 990 (6 parts)
Part I · Summary $3,970,825 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $3,698,108$3,917,581
I-9 Program service revenue$0
I-10 Investment incomePrior year $6,388$3,686
I-11 Other revenuePrior year $40,800$49,558
I-12 Total revenuePrior year $3,745,296$3,970,825
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $1,483,584$1,626,722
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $2,489,146$2,019,034
I-18 Total expensesPrior year $3,972,730$3,645,756
I-19 Revenue less expensesPrior year −$227,434$325,069
Part VI · Governance 0 of 2 board members independent, 4 to look at
VI-1a Voting members of the governing body2
VI-1b Independent voting members0
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $3,970,825 across 6 lines filed
VIII-1e Government grants$3,917,581
VIII-1h Total contributions, gifts and grants$3,917,581
VIII-3 Investment incomeExcluded from tax $3,686$3,686
VIII-6 Net rental income or lossRelated to mission $49,058$49,058
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $500$500
VIII-12 Total revenueRelated to mission $49,558 · Excluded from tax $3,686$3,970,825
Part IX · Statement of functional expenses $3,645,756 across 16 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $1,046,071 · Management $116,229$1,162,300
IX-7 Other salaries and wagesPrograms $318,622 · Management $35,403$354,025
IX-8 Pension plan contributionsPrograms $12,007 · Management $1,334$13,341
IX-9 Other employee benefitsPrograms $48,478 · Management $5,387$53,865
IX-10 Payroll taxesPrograms $38,872 · Management $4,319$43,191
IX-11b Legal feesPrograms $1,639,588 · Management $182,177$1,821,765
IX-11c Accounting feesManagement $4,125$4,125
IX-11g Other fees for servicesPrograms $52,984 · Management $5,887$58,871
IX-13 Office expensesPrograms $19,487 · Management $2,166$21,653
IX-16 OccupancyPrograms $14,373 · Management $1,597$15,970
IX-17 TravelPrograms $5,332 · Management $592$5,924
IX-20 InterestPrograms $15,830 · Management $1,759$17,589
IX-22 Depreciation, depletion and amortizationPrograms $24,938$24,938
IX-23 InsurancePrograms $11,109 · Management $1,234$12,343
IX-24 Other expenses (24a–d)Programs $28,301 · Management $3,145$31,446
IX-24e All other expensesPrograms $3,040 · Management $1,370$4,410
IX-25 Total functional expensesPrograms $3,279,032 · Management $366,724 · Fundraising $0$3,645,756
Part X · Balance sheet $1,614,538 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $187,648$83,998
X-2 Savings and temporary cash investmentsStart of year $74,475$519,382
X-10c Land, buildings and equipment, netStart of year $764,993$740,265
X-11 Publicly traded securitiesStart of year $258,624$267,391
X-14 Intangible assetsStart of year $3,712$3,502
X-16 Total assetsStart of year $1,289,452$1,614,538
X-26 Total liabilitiesStart of year $305,237$298,977
X-27 Net assets without donor restrictionsStart of year $984,215$1,315,561
X-32 Total net assets or fund balancesStart of year $984,215$1,315,561
X-33 Total liabilities and net assetsStart of year $1,289,452$1,614,538
Part XI · Reconciliation of net assets $1,315,561 net assets at year end
XI-1 Total revenue$3,970,825
XI-2 Total expenses$3,645,756
XI-3 Revenue less expenses$325,069
XI-4 Net assets at start of year$984,215
XI-5 Net unrealized gains (losses) on investments$6,277
XI-10 Net assets at end of year$1,315,561

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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