Civic Intelligence

Public Defender Corp for the 25Th Judicial Circuit

990 • Fiscal year 2014 • EIN 55-0773638

Jul 01, 2013 to Jun 30, 2014 • Filed on May 15, 2015

320 Main Street25130

(304) 369-2965

Siviq Scores

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

Liabilities / Assets

96th percentile

1.50x

Higher debt load relative to assets than 96% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

79th percentile

0.35x

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

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Net Margin

60th percentile

7.1%

Higher net margin than 60% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

88th percentile

$100,352

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 13.3% of source-year revenue.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Asset Growth

65th percentile

8.4%

Faster asset growth than 65% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

38th percentile

-0.6%

Faster revenue growth than 38% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2012 to 2014

Assets

Flat

$176,919

Flat from 2014

Net Assets

Flat

-$88,161

Flat from 2014

Liabilities

Flat

$265,080

Flat from 2014

Revenue

Flat

$752,418

Flat from 2014

Expenses

Flat

$698,889

Flat from 2014

Net Income

Flat

$53,529

Flat from 2014

Historical Trend

Balance Sheet Trend

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

$400K$200K$0-$200KAssets 2011: $120,381Liabilities 2011: $206,149Net Assets 2011: -$85,7682011Assets 2012: $140,731Liabilities 2012: $268,182Net Assets 2012: -$127,4512012Assets 2013: $163,227Liabilities 2013: $304,917Net Assets 2013: -$141,6902013Assets 2014: $176,919Liabilities 2014: $265,080Net Assets 2014: -$88,1612014Assets 2014: $176,919Liabilities 2014: $265,080Net Assets 2014: -$88,1612014Assets 2015: $214,250Liabilities 2015: $277,120Net Assets 2015: -$62,8702015

Highlighted filing

2014

Assets$176,919
Liabilities$265,080
Net Assets-$88,161

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2011: $646,918Expenses 2011: $787,503Net Income 2011: -$140,5852011Revenue 2012: $761,913Expenses 2012: $800,422Net Income 2012: -$38,5092012Expenses 2013: $762,6572013Revenue 2014: $752,418Expenses 2014: $698,889Net Income 2014: $53,5292014Revenue 2014: $752,418Expenses 2014: $698,889Net Income 2014: $53,5292014Revenue 2015: $757,019Expenses 2015: $731,728Net Income 2015: $25,2912015

Highlighted filing

2014

Revenue$752,418
Expenses$698,889
Net Income$53,529
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
May 15, 2015
Return Version
2013v4.0
Gross Receipts
$752,418
Mission and Program Overview

Mission

Provide legal defense services for persons not having resources to fund their legal defense

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$121,370$136,481▲ $15,111
Land, Buildings, and Equipment, Net$41,012$35,972▼ $5,040
Prepaid Expenses and Deferred Charges$845$4,466▲ $3,621
Rtn Earn Endowment Incm Other Fnds$-141,690$-88,161▲ $53,529
Total Assets$163,227$176,919▲ $13,692
Liabilities
Accounts Payable and Accrued Expenses$304,917$265,080▼ $39,837
Total Liabilities$304,917$265,080▼ $39,837
Net Assets / Fund Balance
Total Net Assets Fund Balance$-141,690$-88,161▲ $53,529
Total Liabilities and Net Assets / Fund Balance$163,227$176,919▲ $13,692

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$12,865$12,871$25,736
Leasehold Improvements$14,891$9,550$24,441
Equipment$8,216$8,247$16,463
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Robert L WhiteManaging DefenderFT$100,352$100,352

Board Members and Trustees

NameTitle
Fred RigglemanChairman
G Richard DavisMember
Judy JohnsonMember
Revenue and Support

Revenue Composition

Contributions and Grants
$752,346
Program Service Revenue
$0
Investment Income
$72
Other Revenue
$0
Change in Net Assets
$53,529
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$629,636
Other Expenses$69,253
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$363,117--$363,117
Current Officers, Directors, Trustees, and Key Employees$100,352--$100,352
Pension Plan Contributions$67,203--$67,203
Other Employee Benefits$61,515--$61,515
Payroll Taxes$37,449--$37,449
Occupancy$27,692--$27,692
Office Expenses$8,852--$8,852
Travel$5,726--$5,726
Depreciation Depletion$5,040--$5,040
Conferences and Meetings$4,063--$4,063
Fees for Services Other$3,904--$3,904
Fees for Services Accounting$250--$250
Other Expenses$205--$205
Total Functional Expenses$698,889$0$0$698,889
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
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

Governing body decisions Part VI line 7B

The board makes decisions by majority rule.

Governing body meeting documentation Part VI line 8A

Minutes are kept for meetings and are made available for public review on request.

Form 990 governing body review Part VI line 11

All 990s are reviewed at the next board meeting after receipt of the 990. The managing defender first reviews the 990, prior to submission and discusses the content of the 990 during the meeting.

Officer director etc mailing address Part VI line 9

Fred riggleman-chairman general delivery, uneeda, wv 25205judy johnson-member p o box 497, hamlin, wv 25523g richard davis-member general delivery, madison, wv 25130

Conflict of interest policy compliance Part VI line 12C

The managing defender reviews the return prior to submission. The board is given a copy of the return at the next regular meeting of the board for their review. At the annual meeting the status of any potential conflict of interest is discussed. If necessary, a questionaire is given to the board member to determine whether there is a conflict of interest.

CEO executive director top management comp Part VI line 15A

Annually, the pay scales are reviewed. Any changes in pay scales are reviewed in relation to budgetary constraints and like pay of other public defender organizations.

Governing documents etc available to public Part VI line 19

Documents are available on demand to the public. With prior notice 990s, audits and minutes of meetings are available for review. All 990s and copies of audits are available on demand. Other documents, including by laws and minutes of meetings, are also available on demand.

Filing and Contact Details

Filer

EIN
55-0773638

Signing Officer

Name
Robert White
Title
Managing Defend
Phone
3043692965
Signed
2015-05-15
Discuss with paid preparer
No

Organization Details

Principal Officer
Robert L White
Formed
1990
Legal Domicile
Wv
Voting Board Members
3
Independent Board Members
3
Employees
15
Volunteers
2

Preparer

Preparer
C Jeffrey Vallet
Phone
3047521272
Supplemental Narrative

Additional Explanations

Audited by an independent accountant Part XII line 2B

An auditor hired by the state public defender agency audits the financial statements annually.

General explanation attachment

The 990s and audits are made available to the public on an as needed basis. When requested, the records are made available for public review.

Raw XML Appendix353 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD MAKES DECISIONS BY MAJORITY RULE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MINUTES ARE KEPT FOR MEETINGS AND ARE MADE AVAILABLE FOR PUBLIC REVIEW ON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL 990S ARE REVIEWED AT THE NEXT BOARD MEETING AFTER RECEIPT OF THE 990. THE MANAGING DEFENDER FIRST REVIEWS THE 990, PRIOR TO SUBMISSION AND DISCUSSES THE CONTENT OF THE 990 DURING THE MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FRED RIGGLEMAN-CHAIRMAN GENERAL DELIVERY, UNEEDA, WV 25205JUDY JOHNSON-MEMBER P O BOX 497, HAMLIN, WV 25523G RICHARD DAVIS-MEMBER GENERAL DELIVERY, MADISON, WV 25130
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE MANAGING DEFENDER REVIEWS THE RETURN PRIOR TO SUBMISSION. THE BOARD IS GIVEN A COPY OF THE RETURN AT THE NEXT REGULAR MEETING OF THE BOARD FOR THEIR REVIEW. AT THE ANNUAL MEETING THE STATUS OF ANY POTENTIAL CONFLICT OF INTEREST IS DISCUSSED. IF NECESSARY, A QUESTIONAIRE IS GIVEN TO THE BOARD MEMBER TO DETERMINE WHETHER THERE IS A CONFLICT OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ANNUALLY, THE PAY SCALES ARE REVIEWED. ANY CHANGES IN PAY SCALES ARE REVIEWED IN RELATION TO BUDGETARY CONSTRAINTS AND LIKE PAY OF OTHER PUBLIC DEFENDER ORGANIZATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6DOCUMENTS ARE AVAILABLE ON DEMAND TO THE PUBLIC. WITH PRIOR NOTICE 990S, AUDITS AND MINUTES OF MEETINGS ARE AVAILABLE FOR REVIEW. ALL 990S AND COPIES OF AUDITS ARE AVAILABLE ON DEMAND. OTHER DOCUMENTS, INCLUDING BY LAWS AND MINUTES OF MEETINGS, ARE ALSO AVAILABLE ON DEMAND.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7AN AUDITOR HIRED BY THE STATE PUBLIC DEFENDER AGENCY AUDITS THE FINANCIAL STATEMENTS ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8THE 990S AND AUDITS ARE MADE AVAILABLE TO THE PUBLIC ON AN AS NEEDED BASIS. WHEN REQUESTED, THE RECORDS ARE MADE AVAILABLE FOR PUBLIC REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Governing body decisions Part VI line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Governing body meeting documentation Part VI line 8a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Officer director etc mailing address Part VI line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Audited by an independent accountant Part XII line 2b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8General explanation attachment
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10VALLET TAX & ACCOUNTING SERVICE AC
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ReturnHeader/PreparerPersonGrp/PreparationDt02015-05-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0C Jeffrey Vallet
ReturnHeader/ReturnTs02015-05-14T08:20:23-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-07-01
ReturnHeader/TaxPeriodEndDt02014-06-30
ReturnHeader/TaxYr02013

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