Civic Intelligence

Public Defender Corporation

EIN 55-0700239 • 501(c)3 • Logan, WV

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Profile

Operate a public defennder corporation providing legal service to indigent persons in the logan county, west virginia.

PO Box 1957Logan, WV 25601
Siviq Scores

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

Liabilities / Assets

84th percentile

0.42x

Higher debt load relative to assets than 84% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

81st percentile

0.29x

Higher debt load relative to revenue than 81% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Net Margin

53rd percentile

5.9%

Higher net margin than 53% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

51st percentile

3.7%

Faster asset growth than 51% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2025

Revenue Growth

36th percentile

-0.7%

Faster revenue growth than 36% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2025

Balance Sheet
Liabilities / Assets84th percentile

Assets

Up

$662,342

Up $197,087 (+42%) from 2024

Liabilities

Up

$275,816

Up $141,923 (+106%) from 2024

Net Assets

Up

$386,526

Up $55,164 (+17%) from 2024

Operations
Liabilities / Revenue81st percentileNet Margin53rd percentile

Revenue

Up

$937,123

Up $256,655 (+38%) from 2024

Expenses

Up

$881,959

Up $46,315 (+5.5%) from 2024

Net Income

Up

$55,164

Up $210,340 (+136%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth51st percentile

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

$1.0M$500K$0-$500KAssets 2011: $188,539Liabilities 2011: $129,901Net Assets 2011: $58,6382011Assets 2012: $212,567Liabilities 2012: $196,058Net Assets 2012: $16,5092012Assets 2013: $146,226Liabilities 2013: $166,016Net Assets 2013: -$19,7902013Assets 2014: $105,408Liabilities 2014: $172,669Net Assets 2014: -$67,2612014Assets 2015: $94,427Liabilities 2015: $206,974Net Assets 2015: -$112,5472015Assets 2016: $221,680Liabilities 2016: $470,111Net Assets 2016: -$248,4312016Assets 2017: $306,341Liabilities 2017: $463,536Net Assets 2017: -$157,1952017Assets 2018: $320,483Liabilities 2018: $355,206Net Assets 2018: -$34,7232018Assets 2019: $305,707Liabilities 2019: $295,963Net Assets 2019: $9,7442019Assets 2020: $309,382Liabilities 2020: $258,006Net Assets 2020: $51,3762020Assets 2021: $391,302Liabilities 2021: $274,706Net Assets 2021: $116,5962021Assets 2022: $746,697Liabilities 2022: $498,127Net Assets 2022: $248,5702022Assets 2023: $615,769Liabilities 2023: $129,231Net Assets 2023: $486,5382023Assets 2024: $465,255Liabilities 2024: $133,893Net Assets 2024: $331,3622024Assets 2025: $662,342Liabilities 2025: $275,816Net Assets 2025: $386,5262025

Highlighted filing

2025

Assets$662,342
Liabilities$275,816
Net Assets$386,526
Open 2025 Filing

Operations Trend

Revenue Growth36th percentile

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

$1.0M$500K$0-$500KRevenue 2011: $690,357Expenses 2011: $669,522Net Income 2011: $20,8352011Revenue 2012: $663,892Expenses 2012: $705,088Net Income 2012: -$41,1962012Expenses 2013: $638,4712013Revenue 2014: $595,186Expenses 2014: $642,657Net Income 2014: -$47,4712014Revenue 2015: $587,517Expenses 2015: $632,803Net Income 2015: -$45,2862015Revenue 2016: $586,652Expenses 2016: $625,882Net Income 2016: -$39,2302016Revenue 2017: $636,572Expenses 2017: $621,397Net Income 2017: $15,1752017Revenue 2018: $651,379Expenses 2018: $601,152Net Income 2018: $50,2272018Revenue 2019: $627,012Expenses 2019: $582,545Net Income 2019: $44,4672019Revenue 2020: $642,241Expenses 2020: $600,609Net Income 2020: $41,6322020Revenue 2021: $673,441Expenses 2021: $608,222Net Income 2021: $65,2192021Revenue 2022: $754,162Expenses 2022: $622,188Net Income 2022: $131,9742022Revenue 2023: $950,188Expenses 2023: $712,220Net Income 2023: $237,9682023Revenue 2024: $680,468Expenses 2024: $835,644Net Income 2024: -$155,1762024Revenue 2025: $937,123Expenses 2025: $881,959Net Income 2025: $55,1642025

Highlighted filing

2025

Revenue$937,123
Expenses$881,959
Net Income$55,164
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$662,342
Liabilities
$275,816
Net assets
$386,526
Revenue
$937,123
Expenses
$881,959
Net income
$55,164
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.62$2.76$3.87$9.37$8.82$0.55
2024Detailed filing. Detailed filing data is available for this year.$4.65$1.34$3.31$6.80$8.36$1.55
2023Detailed filing. Detailed filing data is available for this year.$6.16$1.29$4.87$9.50$7.12$2.38
2022Detailed filing. Detailed filing data is available for this year.$7.47$4.98$2.49$7.54$6.22$1.32
2021Detailed filing. Detailed filing data is available for this year.$3.91$2.75$1.17$6.73$6.08$0.65
2020Detailed filing. Detailed filing data is available for this year.$3.09$2.58$0.51$6.42$6.01$0.42
2019Detailed filing. Detailed filing data is available for this year.$3.06$2.96$0.10$6.27$5.83$0.44
2018Detailed filing. Detailed filing data is available for this year.$3.20$3.55$0.35$6.51$6.01$0.50
2017Detailed filing. Detailed filing data is available for this year.$3.06$4.64$1.57$6.37$6.21$0.15
2016Detailed filing. Detailed filing data is available for this year.$2.22$4.70$2.48$5.87$6.26$0.39
2015Detailed filing. Detailed filing data is available for this year.$0.94$2.07$1.13$5.88$6.33$0.45
2014Detailed filing. Detailed filing data is available for this year.$1.05$1.73$0.67$5.95$6.43$0.47
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.46$1.66$0.20$6.38
2012Summary only. Only limited summary data is available for this year.$2.13$1.96$0.17$6.64$7.05$0.41
2011Summary only. Only limited summary data is available for this year.$1.89$1.30$0.59$6.90$6.70$0.21
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Oct 25, 2025
Return Version
2024v5.0
Gross Receipts
$937,123
Mission and Program Overview

Mission

Operate a public defender corporation providing legal services to indigent persons in thelogan county area.

Operate a public defennder corporation providing legal service to indigent persons in the logan county, west virginia.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$316,562$497,761▲ $181,199
Pledges and Grants Receivable$58,999--
Land, Buildings, and Equipment, Net$2,096$1,769▼ $327
Prepaid Expenses and Deferred Charges-$1,392-
Total Assets$465,255$662,342▲ $197,087
Other Assets Total$87,598$161,420▲ $73,822
Liabilities
Other Liabilities$63,395$144,852▲ $81,457
Deferred Revenue$43,398$100,715▲ $57,317
Accounts Payable and Accrued Expenses$27,100$30,249▲ $3,149
Total Liabilities$133,893$275,816▲ $141,923
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$331,362$386,526▲ $55,164
Total Net Assets Fund Balance$331,362$386,526▲ $55,164
Total Liabilities and Net Assets / Fund Balance$465,255$662,342▲ $197,087

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$9,069$9,069
Leasehold Improvements$1,769$3,128$4,897
Other Land Buildings-$1,170$1,170
Other Assets Org$-14,501--
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Cassie ParsonsMember
Christopher WhiteMember
Helen MidkiffMember
Judy OverkoMember
Revenue and Support

Revenue Composition

Contributions and Grants
$937,120
Program Service Revenue
$0
Investment Income
$3
Other Revenue
$0
All Other Contributions
$5,126
Change in Net Assets
$55,164
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$724,826
Other Expenses$157,133
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$394,690$126,009-$520,699
Current Officers, Directors, Trustees, and Key Employees$81,959$26,166-$108,125
Other Employee Benefits$39,098$12,482-$51,580
Occupancy-$38,377-$38,377
Payroll Taxes$25,218$8,051-$33,269
Fees for Services Accounting-$17,725-$17,725
Office Expenses-$17,424-$17,424
Pension Plan Contributions$8,454$2,699-$11,153
All Other Expenses$8,759--$8,759
Insurance-$4,776-$4,776
Other Expenses$4,265$3,783-$3,783
Travel$1,203--$1,203
Depreciation Depletion-$327-$327
Interest-$301-$301
Conferences and Meetings$100--$100
Total Functional Expenses$605,618$276,341$0$881,959
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
Compensated Absences$75,688
Deferred Inflows- Pension$59,753
S-t Lease Liability$4,445
Deferred Inflows- Opeb$4,208
L-t Lease Liability$758
Governance and Compliance

Governance Checklist

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

“The managing public defender reviews the 990 prior to submission. After submission, copies of the 990 are made available to all board members at the next meeting.”

Form 990, Page 6, Part VI, Line 12C

“The organization maintains a conflict of interest policy with the board members filling out questionaire to certify there are no conflict of interest problems.”

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

“All compensation is board approved. The managing defender's pay is determined by comparing his compensation with other public defenders.”

Form 990, Page 6, Part VI, Line 19

“All records are available on demand. The form 990 and audited financial statements are made available to the public with advanced warning.”

Filing and Contact Details

Filer

Filer Name
Logan County Defender Corporation
EIN
55-0700239
Phone
3047529631
Address
PO BOX 1957, LOGAN, WV 25601

Signing Officer

Name
Dwayne Adkins
Title
Chief Defender
Phone
3047529631
Signed
2025-10-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dwayne Adkins
Formed
1999
Legal Domicile
Wv
Voting Board Members
4
Independent Board Members
4
Employees
9

Preparer

Firm
Matheny & Company Ac
Address
167 SENECA DR, RIPLEY, WV 25271-9368
Preparer
Roderick C Matheny Jr
Phone
3043722600
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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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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0COMPENSATED ABSENCES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DEFERRED INFLOWS- PENSION
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2S-T LEASE LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3DEFERRED INFLOWS- OPEB
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4L-T LEASE LIABILITY
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01769
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0161420
IRS990ScheduleD/TotalLiabilityAmt0144852
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE MANAGING PUBLIC DEFENDER REVIEWS THE 990 PRIOR TO SUBMISSION. AFTER SUBMISSION, COPIES OF THE 990 ARE MADE AVAILABLE TO ALL BOARD MEMBERS AT THE NEXT MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION MAINTAINS A CONFLICT OF INTEREST POLICY WITH THE BOARD MEMBERS FILLING OUT QUESTIONAIRE TO CERTIFY THERE ARE NO CONFLICT OF INTEREST PROBLEMS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL COMPENSATION IS BOARD APPROVED. THE MANAGING DEFENDER'S PAY IS DETERMINED BY COMPARING HIS COMPENSATION WITH OTHER PUBLIC DEFENDERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL RECORDS ARE AVAILABLE ON DEMAND. THE FORM 990 AND AUDITED FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC WITH ADVANCED WARNING.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0465255
IRS990/TotalAssetsEOYAmt0662342
IRS990/TotalAssetsGrp/BOYAmt0465255
IRS990/TotalAssetsGrp/EOYAmt0662342
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0937120
IRS990/TotalEmployeeCnt09
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0276341
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0605618
IRS990/TotalFunctionalExpensesGrp/TotalAmt0881959
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0133893
IRS990/TotalLiabilitiesEOYAmt0275816
IRS990/TotalLiabilitiesGrp/BOYAmt0133893
IRS990/TotalLiabilitiesGrp/EOYAmt0275816
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0331362
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0386526
IRS990/TotalProgramServiceExpensesAmt0605618
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt03
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0937123
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0465255
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0662342
IRS990/TravelGrp/ProgramServicesAmt01203
IRS990/TravelGrp/TotalAmt01203
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 1957
IRS990/USAddress/CityNm0LOGAN
IRS990/USAddress/StateAbbreviationCd0WV
IRS990/USAddress/ZIPCd025601
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DWAYNE ADKINS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHIEF DEFENDER
ReturnHeader/BusinessOfficerGrp/PhoneNum03047529631
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-25
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LOGAN COUNTY DEFENDER CORPORATION
ReturnHeader/Filer/BusinessNameControlTxt0LOGA
ReturnHeader/Filer/EIN0550700239
ReturnHeader/Filer/PhoneNum03047529631
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 1957
ReturnHeader/Filer/USAddress/CityNm0LOGAN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WV
ReturnHeader/Filer/USAddress/ZIPCd025601
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0472311158
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MATHENY & COMPANY AC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0167 SENECA DR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0RIPLEY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WV
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0252719368
ReturnHeader/PreparerPersonGrp/PhoneNum03043722600
ReturnHeader/PreparerPersonGrp/PreparationDt02025-10-25
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RODERICK C MATHENY JR
ReturnHeader/ReturnTs02025-10-30T15:43:27-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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