Civic Intelligence

Federal Defender Services of Eastern Tennessee Incorporated

990 • Fiscal year 2015 • EIN 62-1466907

Oct 01, 2014 to Sep 30, 2015 • Filed on Feb 09, 2016

800 South Gay Street No 2400Knoxville, TN 37929-9714

(865) 637-7979

Siviq Scores

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

Liabilities / Assets

92nd percentile

1.00x

Higher debt load relative to assets than 92% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Liabilities / Revenue

18th percentile

0.04x

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

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Net Margin

40th percentile

0.3%

Higher net margin than 40% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Top Officer Pay

73rd percentile

$180,922

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 2.8% of source-year revenue.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Asset Growth

2nd percentile

-37%

Faster asset growth than 2% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2014 to 2015

Revenue Growth

64th percentile

9.1%

Faster revenue growth than 64% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2014 to 2015

Assets

Down

$245,188

Down $141,623 (-37%) from 2014

Net Assets

Flat

$0

Flat from 2014

Liabilities

Down

$245,188

Down $141,623 (-37%) from 2014

Revenue

Up

$6,445,800

Up $536,967 (+9.1%) from 2014

Expenses

Up

$6,428,404

Up $671,494 (+12%) from 2014

Net Income

Down

$17,396

Down $134,527 (-89%) from 2014

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $85,600Liabilities 2011: $85,600Net Assets 2011: $02011Assets 2012: $199,280Liabilities 2012: $199,280Net Assets 2012: $02012Assets 2013: $108,461Liabilities 2013: $108,461Net Assets 2013: $02013Assets 2014: $386,811Liabilities 2014: $386,811Net Assets 2014: $02014Assets 2015: $245,188Liabilities 2015: $245,188Net Assets 2015: $02015Assets 2016: $225,460Liabilities 2016: $225,460Net Assets 2016: $02016Assets 2017: $364,129Liabilities 2017: $362,587Net Assets 2017: $1,5422017Assets 2018: $382,430Liabilities 2018: $380,888Net Assets 2018: $1,5422018Assets 2019: $216,163Liabilities 2019: $211,426Net Assets 2019: $4,7372019Assets 2020: $753,894Liabilities 2020: $747,272Net Assets 2020: $6,6222020Assets 2021: $484,805Liabilities 2021: $478,552Net Assets 2021: $6,2532021Assets 2022: $1,120,093Liabilities 2022: $1,108,597Net Assets 2022: $11,4962022Assets 2023: $780,438Liabilities 2023: $766,304Net Assets 2023: $14,1342023Assets 2024: $1,320,702Liabilities 2024: $1,308,422Net Assets 2024: $12,2802024

Highlighted filing

2015

Assets$245,188
Liabilities$245,188
Net Assets$0

Operations Trend

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

$15M$10M$5.0M$0Revenue 2011: $5,657,956Expenses 2011: $5,652,937Net Income 2011: $5,0192011Revenue 2012: $5,725,860Expenses 2012: $5,664,498Net Income 2012: $61,3622012Revenue 2013: $5,537,455Expenses 2013: $5,517,411Net Income 2013: $20,0442013Revenue 2014: $5,908,833Expenses 2014: $5,756,910Net Income 2014: $151,9232014Revenue 2015: $6,445,800Expenses 2015: $6,428,404Net Income 2015: $17,3962015Revenue 2016: $6,715,188Expenses 2016: $6,648,431Net Income 2016: $66,7572016Revenue 2017: $7,241,657Expenses 2017: $7,084,592Net Income 2017: $157,0652017Revenue 2018: $7,488,600Expenses 2018: $7,311,430Net Income 2018: $177,1702018Revenue 2019: $7,772,515Expenses 2019: $7,718,536Net Income 2019: $53,9792019Revenue 2020: $8,523,144Expenses 2020: $7,958,126Net Income 2020: $565,0182020Revenue 2021: $8,543,923Expenses 2021: $8,429,249Net Income 2021: $114,6742021Revenue 2022: $9,927,175Expenses 2022: $9,181,864Net Income 2022: $745,3112022Revenue 2023: $11,025,245Expenses 2023: $10,705,870Net Income 2023: $319,3752023Revenue 2024: $11,250,259Expenses 2024: $10,885,062Net Income 2024: $365,1972024

Highlighted filing

2015

Revenue$6,445,800
Expenses$6,428,404
Net Income$17,396
Jump To
Filing Snapshot
Filing Period
Oct 1, 2014 to Sep 30, 2015
Signed
Feb 9, 2016
Return Version
2014v6.0
Gross Receipts
$6,445,800
Mission and Program Overview

Mission

Fdset represents indigent defendants in criminal cases before federal courts in the eastern district of tennessee. All funding is provided by a grant from the administrative office of the united states courts.

Federal defender services of eastern tennessee, incorporated (fdset) represents indigent defendants in criminal cases before federal courts in the eastern district of tennessee. All funding is provided by a grant from the administrative office of the united states courts.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$386,730$245,107▼ $141,623
Savings and Temporary Cash Investments$81$81→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$386,811$245,188▼ $141,623
Liabilities
Accounts Payable and Accrued Expenses$386,811$203,948▼ $182,863
Other Liabilities$0$41,240▲ $41,240
Total Liabilities$386,811$245,188▼ $141,623
Net Assets / Fund Balance
Total Net Assets Fund Balance$0$0→ $0
Total Liabilities and Net Assets / Fund Balance$386,811$245,188▼ $141,623
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Elizabeth B FordExecutive DirectorFT$156,073$24,849$180,922
Anthony MartinezFirst AssistantFT$153,330$26,172$179,502
Stephen M KissingerAsst. Federal DefenderFT$151,938$24,394$176,332
Tim S MooreAsst. Federal DefenderFT$145,721$26,766$172,487
Paula R VossAsst. Federal DefenderFT$144,898$27,071$171,969
Dana ChavisAsst. Federal DefenderFT$137,691$24,705$162,396
Brian D HackettChief InvestigatorFT$137,365$22,723$160,088
Robert H BebberAdministrative OfficerFT$134,569$21,995$156,564
Jonathan a MoffattAsst. Federal DefenderFT$126,809$24,999$151,808

Board Members and Trustees

NameTitle
Ursula BaileyEx-officio President
William PrattPresident
Charlotte Ann LeibrockVice President
BRIAN L O'SHAUGHNESSYBd. of Directors
Candace AllenBd. of Directors
Chris IrwinBd. of Directors
David M EldridgeBd. of Directors
Dwight AaronsBd. of Directors
Eric S EngumBd. of Directors
Gene Shiles JrBd. of Directors
Jenny RogersBd. of Directors
John C Burgin JrBd. of Directors
John T Milburn RogersBd. of Directors
Leslie CoryBd. of Directors
Micaela BurnhamBd. of Directors
Robert KurtzBd. of Directors
W Thomas DillardBd. of Directors
Walter JohnsonBd. of Directors
William a ReevesBd. of Directors
Randall E ReaganSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$6,445,800
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$17,396

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,445,800
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$6,445,800
Total Revenue per Form 990
$6,445,800
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$5,305,439
Other Expenses$1,122,965
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,165,452$656,794-$3,822,246
Pension Plan Contributions$427,903$106,976-$534,879
Occupancy$363,981$90,995-$454,976
Other Employee Benefits$297,552$74,388-$371,940
Current Officers, Directors, Trustees, and Key Employees$124,859$165,784-$290,643
Payroll Taxes$228,585$57,146-$285,731
Travel$166,021$41,505-$207,526
All Other Expenses$54,415$5,770-$60,185
Office Expenses$45,746$11,437-$57,183
Other Expenses$22,349$5,587-$27,936
Insurance$10,609$2,652-$13,261
Total Functional Expenses$5,193,931$1,234,473$0$6,428,404

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$6,428,404
Total Expenses per Form 990$6,428,404
Total Expenses per Audited Statements$6,411,122
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$-17,282
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
Due to Grantor$34,678
Cafeteria Plan Withhholdings$4,926
Medical Loss Ratio Rebate$1,636
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 7B

All board of directors actions are subject to the requirements of the grant and conditions agreement.

Form 990, Part VI, Section B, Line 11

Although form 990 is not reviewed by the board of directors prior to filing (due to the board only meeting quarterly), the form 990 is made available at the next meeting for the board of directors to review and post questions.

Form 990, Part VI, Section B, Line 15

Salaries for all employees (including key employees and director) are set by grantor in a document entitled "defender organization classification system." no variances are allowed.

Form 990, Part VI, Section C, Line 19

Financial reports and governing documents are available to the general public upon written request to fdset's main office in knoxville, tn.

Filing and Contact Details

Filer

Filer Name
Federal Defender Services of Eastern
EIN
62-1466907
Phone
8656377979
Address
800 SOUTH GAY STREET NO 2400, KNOXVILLE, TN 37929-9714

Signing Officer

Name
Elizabeth B Ford
Title
Executive Director
Phone
8656377979
Signed
2016-02-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Elizabeth B Ford
Formed
1992
Legal Domicile
Tn
Voting Board Members
20
Independent Board Members
20
Employees
41
Volunteers
10

Preparer

Firm
Lbmc Pc
Address
2095 LAKESIDE CENTRE WAY SUITE 220, KNOXVILLE, TN 37922
Preparer
Meredith R Norris CPA
Phone
8656919000
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Amount due to grantor -17,396.

Part XII, Line 2C

Auditors are selected and retained by the audit branch of the administrative office of the u.s. Courts.

Part XI

Fund balances are returned to the administrative office of the u.s. Courts annually and are included on the balance sheet under account entitled "due to grantor."

Financial Statement Notes

PART X, LINE 2:

The organization is exempt from federal and state income tax under section 501(c)(3) of the internal revenue code. As required by fasb asc topic no. 740, income taxes, the organization evalutated its tax positions and the certainty as to whether those positions will be sustained in the event of an audit by taxing authorities at the federal and state levels. The primary tax positions evaluated are related to unrelated business income activities conducted that would be taxable. Management has determined that all income tax positions are more likely than not of being sustained upon potential audit or examination; therefore, no disclosures of uncertain income tax positions are required. The organization is no longer subject to united states federal or state examinations by tax authorities for the years before 2012. During 2015, the organization did not recognize any interest or penalties associated with any positions.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

ENCUMBRANCES -17,282.

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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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IRS990/Form990PartVIISectionAGrp/TitleTxt0BD. OF DIRECTORS
IRS990/Form990PartVIISectionAGrp/TitleTxt1EX-OFFICIO PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2BD. OF DIRECTORS
IRS990/Form990PartVIISectionAGrp/TitleTxt3BD. OF DIRECTORS
IRS990/Form990PartVIISectionAGrp/TitleTxt4BD. OF DIRECTORS
IRS990/Form990PartVIISectionAGrp/TitleTxt5BD. OF DIRECTORS
IRS990/Form990PartVIISectionAGrp/TitleTxt6BD. OF DIRECTORS
IRS990/Form990PartVIISectionAGrp/TitleTxt7BD. OF DIRECTORS
IRS990/Form990PartVIISectionAGrp/TitleTxt8BD. OF DIRECTORS
IRS990/Form990PartVIISectionAGrp/TitleTxt9VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt10BD. OF DIRECTORS
IRS990/Form990PartVIISectionAGrp/TitleTxt11PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt12SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt13BD. OF DIRECTORS
IRS990/Form990PartVIISectionAGrp/TitleTxt14BD. OF DIRECTORS
IRS990/Form990PartVIISectionAGrp/TitleTxt15BD. OF DIRECTORS
IRS990/Form990PartVIISectionAGrp/TitleTxt16BD. OF DIRECTORS
IRS990/Form990PartVIISectionAGrp/TitleTxt17BD. OF DIRECTORS
IRS990/Form990PartVIISectionAGrp/TitleTxt18BD. OF DIRECTORS
IRS990/Form990PartVIISectionAGrp/TitleTxt19BD. OF DIRECTORS
IRS990/Form990PartVIISectionAGrp/TitleTxt20EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt21ADMINISTRATIVE OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt22FIRST ASSISTANT
IRS990/Form990PartVIISectionAGrp/TitleTxt23ASST. FEDERAL DEFENDER
IRS990/Form990PartVIISectionAGrp/TitleTxt24ASST. FEDERAL DEFENDER
IRS990/Form990PartVIISectionAGrp/TitleTxt25ASST. FEDERAL DEFENDER
IRS990/Form990PartVIISectionAGrp/TitleTxt26ASST. FEDERAL DEFENDER
IRS990/Form990PartVIISectionAGrp/TitleTxt27CHIEF INVESTIGATOR
IRS990/Form990PartVIISectionAGrp/TitleTxt28ASST. FEDERAL DEFENDER
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/FormationYr01992
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt020
IRS990/GovernmentGrantsAmt06445800
IRS990/GrantAmt00
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt06445800
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt020
IRS990/IndivRcvdGreaterThan100KCnt016
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt02652
IRS990/InsuranceGrp/ProgramServicesAmt010609
IRS990/InsuranceGrp/TotalAmt013261
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt026
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IRS990/LegalDomicileStateCd0TN
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0FDSET REPRESENTS INDIGENT DEFENDANTS IN CRIMINAL CASES BEFORE FEDERAL COURTS IN THE EASTERN DISTRICT OF TENNESSEE. ALL FUNDING IS PROVIDED BY A GRANT FROM THE ADMINISTRATIVE OFFICE OF THE UNITED STATES COURTS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt00
IRS990/NetAssetsOrFundBalancesEOYAmt00
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
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IRS990/OccupancyGrp/ProgramServicesAmt0363981
IRS990/OccupancyGrp/TotalAmt0454976
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt011437
IRS990/OfficeExpensesGrp/ProgramServicesAmt045746
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IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
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IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0297552
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0371940
IRS990/OtherExpensesGrp/Desc0LITIGATION COST
IRS990/OtherExpensesGrp/Desc1EQUIPMENT MAINTENANCE
IRS990/OtherExpensesGrp/Desc2TELEPHONE
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt35587
IRS990/OtherExpensesGrp/ProgramServicesAmt0224703
IRS990/OtherExpensesGrp/ProgramServicesAmt134763
IRS990/OtherExpensesGrp/ProgramServicesAmt226993
IRS990/OtherExpensesGrp/ProgramServicesAmt322349
IRS990/OtherExpensesGrp/TotalAmt0224703
IRS990/OtherExpensesGrp/TotalAmt143454
IRS990/OtherExpensesGrp/TotalAmt233741
IRS990/OtherExpensesGrp/TotalAmt327936
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IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt03165452
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IRS990/PensionPlanContributionsGrp/TotalAmt0534879
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0ELIZABETH B FORD
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt05908800
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt033
IRS990/PYOtherExpensesAmt0936152
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
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IRS990/PYSalariesCompEmpBnftPaidAmt04820758
IRS990/PYTotalExpensesAmt05756910
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt05908833
IRS990/QuidProQuoContributionsInd00
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IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt00
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IRS990/SavingsAndTempCashInvstGrp/BOYAmt081
IRS990/SavingsAndTempCashInvstGrp/EOYAmt081
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt06445800
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt05908800

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.32$1.31$0.01$11.3$10.9$0.37
2023Detailed filing. Detailed filing data is available for this year.$0.78$0.77$0.01$11.0$10.7$0.32
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.12$1.11$0.01$9.93$9.18$0.75
2021Detailed filing. Detailed filing data is available for this year.$0.48$0.48$0.01$8.54$8.43$0.11
2020Detailed filing. Detailed filing data is available for this year.$0.75$0.75$0.01$8.52$7.96$0.57
2019Detailed filing. Detailed filing data is available for this year.$0.22$0.21$0.00$7.77$7.72$0.05
2018Detailed filing. Detailed filing data is available for this year.$0.38$0.38$0.00$7.49$7.31$0.18
2017Detailed filing. Detailed filing data is available for this year.$0.36$0.36$0.00$7.24$7.08$0.16
2016Detailed filing. Detailed filing data is available for this year.$0.23$0.23$0.00$6.72$6.65$0.07
2015Detailed filing. Detailed filing data is available for this year.$0.25$0.25$0.00$6.45$6.43$0.02
2014Summary only. Only limited summary data is available for this year.$0.39$0.39$0.00$5.91$5.76$0.15
2013Summary only. Only limited summary data is available for this year.$0.11$0.11$0.00$5.54$5.52$0.02
2012Summary only. Only limited summary data is available for this year.$0.20$0.20$0.00$5.73$5.66$0.06
2011Summary only. Only limited summary data is available for this year.$0.09$0.09$0.00$5.66$5.65$0.01