Civic Intelligence

Kent County Office of the Defender

EIN 38-1568260 • 501(c)3 • Grand Rapids, MI

Profile

The organization's mission is to secure justice for and protect the rights of residents of kent county, michigan, who are unable to obtain and pay for defense of criminal actions, by providing legal representation and counsel for such persons, to employ attorneys and other staff, and to provide such attorneys and staff with suitable offices and the necessary equipment to carry out these purposes.

146 Monroe Center Street NW 421Grand Rapids, MI 49503-2813

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

18th percentile

0.01x

Higher debt load relative to assets than 18% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

12th percentile

0.00x

Higher debt load relative to revenue than 12% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

12th percentile

-22%

Higher net margin than 12% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

65th percentile

$170,312

Higher top officer pay than 65% of similar nonprofits.

Top officer pay equals 2.7% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

2nd percentile

-81%

Faster asset growth than 2% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

29th percentile

-3.9%

Faster revenue growth than 29% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Down

$2,032,894

Down $8,703,812 (-81%) from 2023

Liabilities

Down

$14,149

Down $7,371,288 (-100%) from 2023

Net Assets

Down

$2,018,745

Down $1,332,524 (-40%) from 2023

Revenue

Down

$6,234,358

Down $249,729 (-3.9%) from 2023

Expenses

Up

$7,595,824

Up $2,097,152 (+38%) from 2023

Net Income

Down

-$1,361,466

Down $2,346,881 (-238%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$15M$10M$5.0M$0Assets 2010: $552,183Liabilities 2010: $97,819Net Assets 2010: $454,3642010Assets 2011: $479,934Liabilities 2011: $85,822Net Assets 2011: $394,1122011Assets 2012: $484,377Liabilities 2012: $64,965Net Assets 2012: $419,4122012Assets 2013: $528,170Liabilities 2013: $64,414Net Assets 2013: $463,7562013Assets 2014: $543,786Liabilities 2014: $82,464Net Assets 2014: $461,3222014Assets 2015: $544,325Liabilities 2015: $50,528Net Assets 2015: $493,7972015Assets 2016: $649,974Liabilities 2016: $83,992Net Assets 2016: $565,9822016Assets 2017: $526,298Liabilities 2017: $81,140Net Assets 2017: $445,1582017Assets 2018: $421,079Liabilities 2018: $63,995Net Assets 2018: $357,0842018Assets 2019: $660,988Liabilities 2019: $90,757Net Assets 2019: $570,2312019Assets 2020: $1,220,326Liabilities 2020: $332,332Net Assets 2020: $887,9942020Assets 2021: $1,747,510Liabilities 2021: $151,680Net Assets 2021: $1,595,8302021Assets 2022: $2,702,403Liabilities 2022: $383,387Net Assets 2022: $2,319,0162022Assets 2023: $10,736,706Liabilities 2023: $7,385,437Net Assets 2023: $3,351,2692023Assets 2024: $2,032,894Liabilities 2024: $14,149Net Assets 2024: $2,018,7452024

Highlighted filing

2024

Assets$2,032,894
Liabilities$14,149
Net Assets$2,018,745

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$10M$5.0M$0-$5.0MExpenses 2010: $1,789,8592010Expenses 2011: $1,673,3762011Expenses 2012: $1,544,6882012Revenue 2013: $1,538,331Expenses 2013: $1,512,497Net Income 2013: $25,8342013Revenue 2014: $1,599,218Expenses 2014: $1,605,421Net Income 2014: -$6,2032014Revenue 2015: $1,650,595Expenses 2015: $1,604,564Net Income 2015: $46,0312015Revenue 2016: $1,687,045Expenses 2016: $1,624,698Net Income 2016: $62,3472016Revenue 2017: $1,606,484Expenses 2017: $1,746,391Net Income 2017: -$139,9072017Revenue 2018: $1,706,523Expenses 2018: $1,777,154Net Income 2018: -$70,6312018Revenue 2019: $2,148,574Expenses 2019: $1,967,676Net Income 2019: $180,8982019Revenue 2020: $2,805,445Expenses 2020: $2,528,271Net Income 2020: $277,1742020Revenue 2021: $4,204,317Expenses 2021: $3,512,923Net Income 2021: $691,3942021Revenue 2022: $5,142,219Expenses 2022: $4,328,559Net Income 2022: $813,6602022Revenue 2023: $6,484,087Expenses 2023: $5,498,672Net Income 2023: $985,4152023Revenue 2024: $6,234,358Expenses 2024: $7,595,824Net Income 2024: -$1,361,4662024

Highlighted filing

2024

Revenue$6,234,358
Expenses$7,595,824
Net Income-$1,361,466

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.03$0.01$2.02$6.23$7.60$1.36
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.7$7.39$3.35$6.48$5.50$0.99
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.70$0.38$2.32$5.14$4.33$0.81
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.75$0.15$1.60$4.20$3.51$0.69
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.22$0.33$0.89$2.81$2.53$0.28
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.66$0.09$0.57$2.15$1.97$0.18
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.42$0.06$0.36$1.71$1.78$0.07
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.53$0.08$0.45$1.61$1.75$0.14
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.65$0.08$0.57$1.69$1.62$0.06
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.54$0.05$0.49$1.65$1.60$0.05
2014Detailed filing. Detailed filing data is available for this year.$0.54$0.08$0.46$1.60$1.61$0.01
2013Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$0.53$0.06$0.46$1.54$1.51$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.48$0.06$0.42$1.54
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.48$0.09$0.39$1.67
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.55$0.10$0.45$1.79
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 7, 2025
Return Version
2024v5.2
Gross Receipts
$6,899,376
Mission and Program Overview

Mission

The organization's mission is to secure justice for and protect the rights of residents of kent county, michigan, who are unable to obtain and pay for defense of criminal actions, by providing legal representation and counsel for such persons, to employ attorneys and other staff, and to provide such attorneys and staff with suitable offices and the necessary equipment to carry out these purposes.

LEGAL DEFENSE

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$1,232,011$0▼ $1,232,011
Savings and Temporary Cash Investments$141,181$1,141,223▲ $1,000,042
Investments in Publicly Traded Securities$512,659$568,751▲ $56,092
Cash and Non-Interest-Bearing Accounts$860,870$198,318▼ $662,552
Prepaid Expenses and Deferred Charges$126,621$106,172▼ $20,449
Land, Buildings, and Equipment, Net$745,180$18,430▼ $726,750
Other Assets Total$7,118,184$0▼ $7,118,184
Total Assets$10,736,706$2,032,894▼ $8,703,812
Liabilities
Other Liabilities$7,163,324$0▼ $7,163,324
Accounts Payable and Accrued Expenses$222,113$14,149▼ $207,964
Total Liabilities$7,385,437$14,149▼ $7,371,288
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,351,269$2,018,745▼ $1,332,524
Total Net Assets Fund Balance$3,351,269$2,018,745▼ $1,332,524
Total Liabilities and Net Assets / Fund Balance$10,736,706$2,032,894▼ $8,703,812

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$18,430$70,059$88,489
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Christopher DennieExecutive DirectorFT$156,350$13,962$170,312
Laura JoyceDeputy DirectorFT$123,880$4,639$128,519
Art GadomskiAdministratorFT$100,898$7,653$108,551

Board Members and Trustees

NameTitle
Tonya Krause-phelanPresident
David NeffMember
Noah JosephMember
Stacy PiaseckiMember
Matthew ReensSecretary
Marie KesslerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$6,872,170
Investment Income
$-637,812
Other Revenue
$0
Change in Net Assets
$-1,361,466

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,234,358
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$28,942
Total Revenue per Audited Statements
$6,263,300
Total Revenue per Form 990
$6,234,358
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$5,652,261
Other Expenses$1,943,563
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,803,500$264,511-$4,068,011
Other Employee Benefits$621,447$49,196-$670,643
Occupancy$347,269$63,118-$410,387
Current Officers, Directors, Trustees, and Key Employees$244,429$162,953-$407,382
Payroll Taxes$303,184$14,200-$317,384
Pension Plan Contributions$174,886$13,955-$188,841
Office Expenses$81,711$6,552-$88,263
Depreciation Depletion$60,704$12,661-$73,365
Other Expenses$64,949$4,586-$69,535
Conferences and Meetings$52,055$7,777-$59,832
All Other Expenses$35,735$3,408-$39,143
Travel$23,580$3,523-$27,103
Fees for Services Accounting-$16,200-$16,200
Insurance$7,532$331-$7,863
Total Functional Expenses$6,935,252$660,572$0$7,595,824

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$7,595,824
Total Expenses per Audited Statements$7,595,824
Total Expenses per Form 990$7,595,824
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, line 11B

The organizaion provides a copy of its 990 to the executive director, and treasurer before filing.

Form 990, Part VI, Section B, line 12C

The board reviews each member's compliance.

Form 990, Part VI, Section B, line 15A

The board of directors is made up of other professionals within the court system and bar association as well as non-lawyers. The board researches and votes on the annual salary of the ceo position on an annual basis. The compensation is determined by the local market of comparable attorneys and management.

Form 990, Part VI, Section C, line 19

Documents are available to public upon request.

Filing and Contact Details

Filer

Filer Name
Kent County Office of the Defender
EIN
38-1568260
Phone
6167748181
Address
146 Monroe Center Street NW 421, GRAND RAPIDS, MI 49503-2813

Signing Officer

Name
Christopher Dennie
Title
Chief Administrative Officer
Phone
6167748181
Signed
2025-11-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Christopher Dennie
Formed
1951
Legal Domicile
Mi
Voting Board Members
6
Independent Board Members
6
Employees
49
Volunteers
6

Preparer

Firm
Hungerford Cpas Advisors
Address
2910 LUCERNE DR SE, GRAND RAPIDS, MI 49546
Preparer
Jennifer L Rogell CPA
Phone
6169493200
Supplemental Narrative

Financial Statement Notes

Part X, Line 2:

The council evaluates tax positions taken on its federal exempt organization business income tax returns in accordance with generally accepted accounting principles which require that tax positions taken be more likely than not to be sustained. Management believes that the council has no significant unrecognized tax benefits under that criteria. Penalties and interest, if any, assessed by income taxing authorities are included in operating expenses. The council's federal exempt organization business income tax returns are generally subject to examination by taxing authorities for three years after they were filed.

Raw XML AppendixShowing 400 of 448 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/MissionDesc0THE ORGANIZATION'S MISSION IS TO SECURE JUSTICE FOR AND PROTECT THE RIGHTS OF RESIDENTS OF KENT COUNTY, MICHIGAN, WHO ARE UNABLE TO OBTAIN AND PAY FOR DEFENSE OF CRIMINAL ACTIONS, BY PROVIDING LEGAL REPRESENTATION AND COUNSEL FOR SUCH PERSONS, TO EMPLOY ATTORNEYS AND OTHER STAFF, AND TO PROVIDE SUCH ATTORNEYS AND STAFF WITH SUITABLE OFFICES AND THE NECESSARY EQUIPMENT TO CARRY OUT THESE PURPOSES.
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IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt03351269
IRS990/NetAssetsOrFundBalancesEOYAmt02018745
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0-665018
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-665018
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt028942
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt03351269
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt02018745
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt063118
IRS990/OccupancyGrp/ProgramServicesAmt0347269
IRS990/OccupancyGrp/TotalAmt0410387
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt06552
IRS990/OfficeExpensesGrp/ProgramServicesAmt081711
IRS990/OfficeExpensesGrp/TotalAmt088263
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt07118184
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt049196
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0621447
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0670643
IRS990/OtherExpensesGrp/Desc0BAD DEBT
IRS990/OtherExpensesGrp/Desc1MAINTENANCE
IRS990/OtherExpensesGrp/Desc2PARKING
IRS990/OtherExpensesGrp/Desc3MISCELLANEOUS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt027331
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt110270
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt24586
IRS990/OtherExpensesGrp/ProgramServicesAmt0798871
IRS990/OtherExpensesGrp/ProgramServicesAmt1222183
IRS990/OtherExpensesGrp/ProgramServicesAmt293217
IRS990/OtherExpensesGrp/ProgramServicesAmt364949
IRS990/OtherExpensesGrp/TotalAmt0798871
IRS990/OtherExpensesGrp/TotalAmt1249514
IRS990/OtherExpensesGrp/TotalAmt2103487
IRS990/OtherExpensesGrp/TotalAmt369535
IRS990/OtherLiabilitiesGrp/BOYAmt07163324
IRS990/OtherLiabilitiesGrp/EOYAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0264511
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt03803500
IRS990/OtherSalariesAndWagesGrp/TotalAmt04068011
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt014200
IRS990/PayrollTaxesGrp/ProgramServicesAmt0303184
IRS990/PayrollTaxesGrp/TotalAmt0317384
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt013955
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0174886
IRS990/PensionPlanContributionsGrp/TotalAmt0188841
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0126621
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0106172
IRS990/PrincipalOfficerNm0CHRISTOPHER DENNIE
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0541100
IRS990/ProgramServiceRevenueGrp/Desc0Legal Fees
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt06872170
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt06872170
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt018234
IRS990/PYOtherExpensesAmt01078419
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt06465853
IRS990/PYRevenuesLessExpensesAmt0985415
IRS990/PYSalariesCompEmpBnftPaidAmt04420253
IRS990/PYTotalExpensesAmt05498672
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt06484087
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-1361466
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt06207152
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0141181
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01141223
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt06872170
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt06465853
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt05127217
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt04181852
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt02805439
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt025452531
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt027206
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt018234
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt015002
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt022465
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt06
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt082913
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99680
IRS990ScheduleA/PublicSupportPY170Pct00.99670
IRS990ScheduleA/PublicSupportTotal170Amt025452531
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt06872170
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt06465853
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt05127217
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt04181852
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt02805439
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt025452531
IRS990ScheduleA/TotalSupportAmt025535444
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt018430
IRS990ScheduleD/EquipmentGrp/DepreciationAmt070059
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt088489
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt07595824
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/NetUnrealizedGainsInvstAmt028942
IRS990ScheduleD/RevenueNotReportedAmt028942
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt06234358
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE COUNCIL EVALUATES TAX POSITIONS TAKEN ON ITS FEDERAL EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURNS IN ACCORDANCE WITH GENERALLY ACCEPTED ACCOUNTING PRINCIPLES WHICH REQUIRE THAT TAX POSITIONS TAKEN BE MORE LIKELY THAN NOT TO BE SUSTAINED. MANAGEMENT BELIEVES THAT THE COUNCIL HAS NO SIGNIFICANT UNRECOGNIZED TAX BENEFITS UNDER THAT CRITERIA. PENALTIES AND INTEREST, IF ANY, ASSESSED BY INCOME TAXING AUTHORITIES ARE INCLUDED IN OPERATING EXPENSES. THE COUNCIL'S FEDERAL EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURNS ARE GENERALLY SUBJECT TO EXAMINATION BY TAXING AUTHORITIES FOR THREE YEARS AFTER THEY WERE FILED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt018430
IRS990ScheduleD/TotalExpensesPerForm990Amt07595824
IRS990ScheduleD/TotalRevenuePerForm990Amt06234358
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt06263300
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt07595824
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0156350
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt01200
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt012762
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0CHRISTOPHER DENNIE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0170312
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0Board reivews and approves wages for the executive director on an annual basis.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, Line 3
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZAION PROVIDES A COPY OF ITS 990 TO THE EXECUTIVE DIRECTOR, AND TREASURER BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The board reviews each member's compliance.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS IS MADE UP OF OTHER PROFESSIONALS WITHIN THE COURT SYSTEM AND BAR ASSOCIATION AS WELL AS NON-LAWYERS. THE BOARD RESEARCHES AND VOTES ON THE ANNUAL SALARY OF THE CEO POSITION ON AN ANNUAL BASIS. THE COMPENSATION IS DETERMINED BY THE LOCAL MARKET OF COMPARABLE ATTORNEYS AND MANAGEMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DOCUMENTS ARE AVAILABLE TO PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, line 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MI
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt010736706
IRS990/TotalAssetsEOYAmt02032894
IRS990/TotalAssetsGrp/BOYAmt010736706
IRS990/TotalAssetsGrp/EOYAmt02032894
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalEmployeeCnt049
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0660572
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt06935252
IRS990/TotalFunctionalExpensesGrp/TotalAmt07595824
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt07385437
IRS990/TotalLiabilitiesEOYAmt014149
IRS990/TotalLiabilitiesGrp/BOYAmt07385437
IRS990/TotalLiabilitiesGrp/EOYAmt014149
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt03351269
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02018745
IRS990/TotalOtherCompensationAmt026254
IRS990/TotalProgramServiceExpensesAmt06935252
IRS990/TotalProgramServiceRevenueAmt06872170
IRS990/TotalReportableCompFromOrgAmt0381128
IRS990/TotalRevenueGrp/ExclusionAmt027206
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt06207152
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt06234358

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