Civic Intelligence

Fourth Circuit Public Defender Corporation

990 • Fiscal year 2018 • EIN 47-3046165

Jul 01, 2017 to Jun 30, 2018 • Filed on Nov 06, 2018

320 Juliana StreetParkersburg, WV 26101

(304) 699-3810

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

80th percentile

0.49x

Higher debt load relative to assets than 80% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

79th percentile

0.52x

Higher debt load relative to revenue than 79% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

23rd percentile

-8.1%

Higher net margin than 23% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

75th percentile

12%

Faster asset growth than 75% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

51st percentile

4.3%

Faster revenue growth than 51% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Up

$1,444,389

Up $153,972 (+12%) from 2017

Net Assets

Down

$742,542

Down $230,961 (-24%) from 2017

Liabilities

Up

$701,847

Up $384,933 (+121%) from 2017

Revenue

Up

$1,351,618

Up $55,120 (+4.3%) from 2017

Expenses

Up

$1,461,485

Up $223,755 (+18%) from 2017

Net Income

Down

-$109,867

Down $168,635 (-287%) from 2017

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$2.0M$1.5M$1.0M$500K$0Assets 2016: $961,975Liabilities 2016: $47,240Net Assets 2016: $914,7352016Assets 2017: $1,290,417Liabilities 2017: $316,914Net Assets 2017: $973,5032017Assets 2018: $1,444,389Liabilities 2018: $701,847Net Assets 2018: $742,5422018Assets 2019: $1,313,352Liabilities 2019: $684,552Net Assets 2019: $628,8002019Assets 2020: $1,172,205Liabilities 2020: $632,929Net Assets 2020: $539,2762020Assets 2021: $1,164,958Liabilities 2021: $677,757Net Assets 2021: $487,2012021Assets 2022: $1,786,126Liabilities 2022: $1,013,931Net Assets 2022: $772,1952022Assets 2023: $1,489,492Liabilities 2023: $631,110Net Assets 2023: $858,3822023Assets 2024: $1,193,087Liabilities 2024: $291,002Net Assets 2024: $902,0852024Assets 2025: $1,431,715Liabilities 2025: $635,437Net Assets 2025: $796,2782025

Highlighted filing

2018

Assets$1,444,389
Liabilities$701,847
Net Assets$742,542

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2016: $1,698,500Expenses 2016: $783,765Net Income 2016: $914,7352016Revenue 2017: $1,296,498Expenses 2017: $1,237,730Net Income 2017: $58,7682017Revenue 2018: $1,351,618Expenses 2018: $1,461,485Net Income 2018: -$109,8672018Revenue 2019: $1,377,151Expenses 2019: $1,490,893Net Income 2019: -$113,7422019Revenue 2020: $1,447,909Expenses 2020: $1,537,433Net Income 2020: -$89,5242020Revenue 2021: $1,411,240Expenses 2021: $1,463,315Net Income 2021: -$52,0752021Revenue 2022: $1,600,110Expenses 2022: $1,315,116Net Income 2022: $284,9942022Revenue 2023: $1,723,524Expenses 2023: $1,635,533Net Income 2023: $87,9912023Revenue 2024: $1,817,083Expenses 2024: $1,772,945Net Income 2024: $44,1382024Revenue 2025: $1,778,539Expenses 2025: $1,884,346Net Income 2025: -$105,8072025

Highlighted filing

2018

Revenue$1,351,618
Expenses$1,461,485
Net Income-$109,867
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Nov 6, 2018
Return Version
2017v2.3
Gross Receipts
$1,351,618
Mission and Program Overview

Mission

Provide legal services to poor and indigent people in the 4th judicial circuit of west virginia.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$973,503$742,542▼ $230,961
Cash and Non-Interest-Bearing Accounts$834,922$667,300▼ $167,622
Accounts Receivable-$138,732-
Land, Buildings, and Equipment, Net$137,482$106,389▼ $31,093
Total Assets$1,290,417$1,444,389▲ $153,972
Other Assets Total$318,013$531,968▲ $213,955
Liabilities
Other Liabilities$227,268$646,370▲ $419,102
Accounts Payable and Accrued Expenses$89,646$55,477▼ $34,169
Total Liabilities$316,914$701,847▲ $384,933
Net Assets / Fund Balance
Total Net Assets Fund Balance$973,503$742,542▼ $230,961
Total Liabilities and Net Assets / Fund Balance$1,290,417$1,444,389▲ $153,972

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$96,967$94,878$191,845
Leasehold Improvements$9,422$3,648$13,070
Other Assets Org$21,000--
Compensation and Service Providers

Board Members and Trustees

NameTitle
C Blaine MyersChairman
Darrin CampbellDirector
George ConsenzaDirector
John EllemDirector
Randall SniderDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$1,351,618
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$20,166
Change in Net Assets
$-109,867

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,351,618
Total Revenue per Audited Statements
$1,351,618
Total Revenue per Form 990
$1,351,618
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,190,904
Other Expenses$270,581
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$725,509$7,400-$732,909
Other Employee Benefits$161,087$4,452-$165,539
Pension Plan Contributions$132,106$5,082-$137,188
Current Officers, Directors, Trustees, and Key Employees$61,750$33,250-$95,000
Office Expenses$89,007--$89,007
Occupancy$69,000--$69,000
Payroll Taxes$57,158$3,110-$60,268
Depreciation Depletion$36,218--$36,218
Travel$22,438--$22,438
Fees for Services Accounting$16,400--$16,400
Fees for Services Other$16,092--$16,092
Information Technology$10,600--$10,600
Conferences and Meetings$2,010--$2,010
Other Expenses$1,704--$1,704
Total Functional Expenses$1,408,191$53,294$0$1,461,485

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,461,485
Total Expenses per Audited Statements$1,461,485
Total Expenses per Form 990$1,461,485
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Net Opeb Liability$319,827
Net Pension Liability$246,969
Deferred Inflows- Pensions$79,574
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
No
Backup withholding compliance
Yes
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, Page 6, Part VI, Line 11B

Copy of 990 will be provided to board members by email

Form 990, Page 6, Part VI, Line 15A

Head of organization salary is determined by the board of directors

Form 990, Page 6, Part VI, Line 19

The 4th judicial circuit makes their form 990 available upon request and all copies are retained in their administrative office.

Filing and Contact Details

Filer

Filer Name
Fourth Circuit Public Defender
EIN
47-3046165
Phone
3046993810
Address
320 JULIANA STREET, PARKERSBURG, WV 26101

Signing Officer

Name
Michele Rusen
Title
Chief Public Def.
Phone
3046993810
Signed
2018-11-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michele Rusen
Voting Board Members
0
Independent Board Members
0
Employees
24

Preparer

Firm
Mcdonough Eddy Parsons & Baylous Ac
Address
PO BOX 184, PARKERSBURG, WV 26102-0184
Preparer
Benjamin M Poling CPA
Phone
3044288091
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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE 4TH JUDICIAL CIRCUIT MAKES THEIR FORM 990 AVAILABLE UPON REQUEST AND ALL COPIES ARE RETAINED IN THEIR ADMINISTRATIVE OFFICE.
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01351618
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01290417
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01444389
IRS990/TravelGrp/ProgramServicesAmt022438
IRS990/TravelGrp/TotalAmt022438
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0320 JULIANA STREET
IRS990/USAddress/AddressLine2Txt0SUITE 101
IRS990/USAddress/CityNm0PARKERSBURG
IRS990/USAddress/StateAbbreviationCd0WV
IRS990/USAddress/ZIPCd026101
IRS990/VotingMembersGoverningBodyCnt00
IRS990/VotingMembersIndependentCnt00
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHELE RUSEN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHIEF PUBLIC DEF.
ReturnHeader/BusinessOfficerGrp/PhoneNum03046993810
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-11-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FOURTH CIRCUIT PUBLIC DEFENDER
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0CORPORATION
ReturnHeader/Filer/BusinessNameControlTxt0FOUR
ReturnHeader/Filer/EIN0473046165
ReturnHeader/Filer/PhoneNum03046993810
ReturnHeader/Filer/USAddress/AddressLine1Txt0320 JULIANA STREET
ReturnHeader/Filer/USAddress/CityNm0PARKERSBURG
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WV
ReturnHeader/Filer/USAddress/ZIPCd026101
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId025FFBA40D147944C5E522AC40EB74DC0ACE75888
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId07C667696DFD63FF9CC7FDCFA240473F35E852B21
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt066.76.169.76
ReturnHeader/FilingSecurityInformation/IPDt02018-11-07
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm015:05:54
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0550603535
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MCDONOUGH EDDY PARSONS & BAYLOUS AC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 184
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PARKERSBURG
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WV
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0261020184
ReturnHeader/PreparerPersonGrp/PhoneNum03044288091
ReturnHeader/PreparerPersonGrp/PreparationDt02018-11-06
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BENJAMIN M POLING CPA
ReturnHeader/ReturnTs02018-11-07T16:05:54-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-07-01
ReturnHeader/TaxPeriodEndDt02018-06-30
ReturnHeader/TaxYr02017

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