Civic Intelligence

Texas Defender Service

990 • Fiscal year 2014 • EIN 76-0481649

Jan 01, 2014 to Dec 31, 2014 • Filed on Aug 11, 2015

510 S CongressAustin, TX 78704

(512) 320-8300

Siviq Scores

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

Liabilities / Assets

31st percentile

0.02x

Higher debt load relative to assets than 31% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

30th percentile

0.04x

Higher debt load relative to revenue than 30% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

4th percentile

-64%

Higher net margin than 4% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

74th percentile

$109,961

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 6.7% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

4th percentile

-29%

Faster asset growth than 4% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

3rd percentile

-61%

Faster revenue growth than 3% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Assets

Down

$2,494,438

Down $1,043,434 (-29%) from 2013

Net Assets

Down

$2,435,689

Down $1,045,627 (-30%) from 2013

Liabilities

Up

$58,749

Up $2,193 (+3.9%) from 2013

Revenue

Down

$1,639,204

Down $2,523,935 (-61%) from 2013

Expenses

Up

$2,684,831

Up $406,983 (+18%) from 2013

Net Income

Down

-$1,045,627

Down $2,930,918 (-155%) from 2013

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2010: $1,526,081Liabilities 2010: $67,458Net Assets 2010: $1,458,6232010Assets 2011: $1,532,254Liabilities 2011: $70,077Net Assets 2011: $1,462,1772011Assets 2012: $1,653,425Liabilities 2012: $57,400Net Assets 2012: $1,596,0252012Assets 2013: $3,537,872Liabilities 2013: $56,556Net Assets 2013: $3,481,3162013Assets 2014: $2,494,438Liabilities 2014: $58,749Net Assets 2014: $2,435,6892014Assets 2015: $4,143,322Liabilities 2015: $61,523Net Assets 2015: $4,081,7992015Assets 2016: $3,989,259Liabilities 2016: $494,049Net Assets 2016: $3,495,2102016Assets 2017: $3,612,072Liabilities 2017: $260,517Net Assets 2017: $3,351,5552017Assets 2018: $2,371,250Liabilities 2018: $240,311Net Assets 2018: $2,130,9392018Assets 2019: $2,668,596Liabilities 2019: $67,628Net Assets 2019: $2,600,9682019Assets 2020: $2,468,940Liabilities 2020: $507,647Net Assets 2020: $1,961,2932020Assets 2021: $2,095,530Liabilities 2021: $272,893Net Assets 2021: $1,822,6372021Assets 2022: $2,286,744Liabilities 2022: $79,238Net Assets 2022: $2,207,5062022Assets 2023: $2,485,338Liabilities 2023: $326,073Net Assets 2023: $2,159,2652023Assets 2024: $3,264,155Liabilities 2024: $603,383Net Assets 2024: $2,660,7722024

Highlighted filing

2014

Assets$2,494,438
Liabilities$58,749
Net Assets$2,435,689

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $2,667,6392010Expenses 2011: $3,122,2562011Expenses 2012: $2,290,1402012Revenue 2013: $4,163,139Expenses 2013: $2,277,848Net Income 2013: $1,885,2912013Revenue 2014: $1,639,204Expenses 2014: $2,684,831Net Income 2014: -$1,045,6272014Revenue 2015: $4,333,119Expenses 2015: $2,687,013Net Income 2015: $1,646,1062015Revenue 2016: $1,972,526Expenses 2016: $2,109,115Net Income 2016: -$136,5892016Revenue 2017: $1,877,565Expenses 2017: $2,021,220Net Income 2017: -$143,6552017Revenue 2018: $1,010,423Expenses 2018: $2,247,524Net Income 2018: -$1,237,1012018Revenue 2019: $1,960,510Expenses 2019: $1,766,393Net Income 2019: $194,1172019Revenue 2020: $934,125Expenses 2020: $1,573,800Net Income 2020: -$639,6752020Revenue 2021: $1,499,267Expenses 2021: $1,637,923Net Income 2021: -$138,6562021Revenue 2022: $2,298,075Expenses 2022: $1,913,206Net Income 2022: $384,8692022Revenue 2023: $2,084,382Expenses 2023: $2,132,623Net Income 2023: -$48,2412023Revenue 2024: $2,638,801Expenses 2024: $2,137,294Net Income 2024: $501,5072024

Highlighted filing

2014

Revenue$1,639,204
Expenses$2,684,831
Net Income-$1,045,627
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Aug 11, 2015
Return Version
2014v5.0
Gross Receipts
$1,683,840
Mission and Program Overview

Mission

Texas Defender Services mission is to promote a fair and just criminal justice system in Texas.

TDS' mission is to promote a fair and just criminal justice system in Texas. TDS' goals are to reduce unfair use of the death penalty in Texas and to establish an indigent defense system that works.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,062,838$1,179,128▲ $116,290
Land, Buildings, and Equipment, Net$565,027$584,468▲ $19,441
Pledges and Grants Receivable$1,695,000$550,000▼ $1,145,000
Savings and Temporary Cash Investments$208,321$166,099▼ $42,222
Prepaid Expenses and Deferred Charges-$12,714-
Accounts Receivable$5,512$1,304▼ $4,208
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$3,537,872$2,494,438▼ $1,043,434
Other Assets Total$1,174$725▼ $449
Liabilities
Accounts Payable and Accrued Expenses$56,556$58,749▲ $2,193
Total Liabilities$56,556$58,749▲ $2,193
Net Assets / Fund Balance
Unrestricted Net Assets$1,839,091$1,437,120▼ $401,971
Temporarily Rstr Net Assets$1,642,225$998,569▼ $643,656
Total Net Assets Fund Balance$3,481,316$2,435,689▼ $1,045,627
Total Liabilities and Net Assets / Fund Balance$3,537,872$2,494,438▼ $1,043,434

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$339,875$49,980$389,855
Land$176,399-$176,399
Equipment$68,194$84,302$152,496
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kathryn M KaseExecutive DirectorFT$102,457$7,504$109,961
Kelly JoshDirector of FinanceFT$73,707$8,555$82,262

Board Members and Trustees

NameTitle
Jordan SteikerChair
Allison LelandBoard Member
Andrew TauberBoard Member
Charles KelleyBoard Member
Elizabeth SemelBoard Member
Gretchen S SweenBoard Member
Neal ManneBoard Member
Noah C GraubartBoard Member
Raoul SchonemannBoard Member
Murray FoglerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$945,769
Program Service Revenue
$725,990
Investment Income
$155
Other Revenue
$-32,710
All Other Contributions
$787,817
Change in Net Assets
$-1,045,627

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,683,840
Revenue Not Reported on Financial Statements
$-44,636
Other Revenue Adjustments
$-44,636
Total Revenue per Audited Statements
$1,683,840
Total Revenue per Form 990
$1,639,204
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,738,345
Other Expenses$946,486
Total Fundraising Expense$119,060
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,201,808$34,423$64,218$1,300,449
Fees for Services Other$550,558-$560$551,118
Current Officers, Directors, Trustees, and Key Employees$54,981$109,752$27,490$192,223
Travel$146,118$3,482$1,272$150,872
Other Employee Benefits$132,275$5,184$7,420$144,879
Payroll Taxes$84,549$9,385$6,860$100,794
Occupancy$63,960$9,614$5,552$79,126
Office Expenses$55,907$7,715$3,768$67,390
Information Technology$22,683$4,588$1,671$28,942
Depreciation Depletion-$16,202-$16,202
Insurance$6,455$3,598-$10,053
Conferences and Meetings$9,737-$249$9,986
Fees for Services Accounting-$9,850-$9,850
Other Expenses$2,058$3,064-$5,122
Fees for Services Legal-$2,381-$2,381
Total Functional Expenses$2,346,533$219,238$119,060$2,684,831

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,729,467
Expenses per Audited Statements$2,684,831
Total Expenses per Form 990$2,684,831
Expenses Not Reported on Form 990$44,636
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$44,636
Fundraising Gross Income$11,926
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
LOJ Luncheon$169,878$11,926$32,710$-20,784
Total Events$169,878$11,926$44,636$-32,710
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
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
Yes
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
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 4: Description of Significant Changes to Organizational Documents

The bylaws were amended to provide for terms for board members.

Form 990, Part VI, Line 11B: Form 990 Review Process

The Director of Finance and Administration reviews the 990 after it has been prepared by outside accountants; the Executive Director then sends it to the board of directors for comment prior to filing with the IRS. The board of directors has no less than 30 days to review the 990 prior to filing and during that period is invited to submit questions and comments regarding the 990 to the Chairperson of the board.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

The officers and directors of TDS are required to report any conflicts of interest throughout the year. Any conflicts reported are discussed by the governing body which decides how to handle the conflict of interest.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

The salary of the Executive Director is determined by the board of directors. Data regarding the salaries of other similarly sized non-profits is used to compare compensation. Comparison data was last used in 2012, but the Executive Director's salary has not changed other than by cost of living adjustments, since 2011.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

The Executive Director sets the salaries of other employees in consultation with the board of directors. Salaries are set based on an existing internal salary scale which is compared to the salary scale of Federal Public Defenders in a similar position of responsibility and in the case of non-legal positions, to other similarly sized non-profits. Comparison data with other non-profits was last consulted in 2012.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

All governing documents, conflict of interest policy and financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
Texas Defender Service
EIN
76-0481649
Phone
5123208300
Address
510 S Congress, Austin, TX 78704

Signing Officer

Name
Kathryn M Kase
Title
Executive Director
Signed
2015-08-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kathryn M Kase
Formed
1995
Legal Domicile
TX
Voting Board Members
10
Independent Board Members
10
Employees
26
Volunteers
25

Preparer

Firm
Blazek & Vetterling
Address
2900 Weslayan Suite 200, Houston, TX 77027-5132
Preparer
Jody Blazek
Phone
7134395739
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 2: New Services

The Lethal Injection Project was created in 2014 to research, monitor, and litigate issues concerning the use of lethal injection in Texas.

Form 990, Part III, Line 3: Ceased Conducting or Significant Changes To Services

The Prosecutorial Accountability Project became an independent entity in 2014 and therefore is no longer conducted by TDS. Additionally, the StandDown Texas Project ended during 2014.

Form 990, Part III, Line 4D: Other Program Services Description

OTHER PROGRAM SERVICES 4: The Prosecutorial Accountability Project (PAP) supports a climate of accountability for prosecutors. Through education and advocacy, PAP promotes better understanding and utilization of the appropriate regulatory authorities in cases where misconduct occurs. OTHER PROGRAM SERVICES 5: The StandDown Texas Project maintains a website that is constantly updated to allow interested parties to be aware of the most current issues in indigent defense and capital punishment issues and maintains several different listserves to communicate with general audiences and highly issue-specific groups, including mental health criminal justice groups. OTHER PROGRAM SERVICES 6: The Atlantic Center for Capital Representation (ACCR) is a regional death penalty representation project based in Philadelphia. OTHER PROGRAM SERVICES 7: The Capital Communications Project implements public education strategies to help increase success in capital litigation. The project develops and provides information to the public and interested stakeholders about the facts of these cases.

Financial Statement Notes

Part XII, Line 2D: Other expenses and losses per audited F/S

Direct Donor benefits $44636

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IRS990/ProgSrvcAccomActy2Grp/Desc0The Post-Conviction Project provides pro bono legal services to indigent defendants who have already been convicted of a capital crime through: (1) targeted case consulting with court appointed lawyers designed to ensure the preservation of potentially meritorious claims in state and federal court; and, (2) systematic data collection, which will provide TDS with even more detailed information about cases and clients from the inception of appellate proceedings. TDS also provides post-conviction attorney trainings which identify developing issues in cases, and educate and equip lawyers to better handle these challenges. These defense team trainings and case consultation are services critical to improving the quality of representation in criminal cases in Texas. Essential tasks include maintaining and increasing TDS database of forensic experts, serving as a liaison between appellate defense teams and experts, and providing targeted support to defense teams through case consultation and identification of recurring systemic issues in capital trials.
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IRS990/ProgSrvcAccomActy3Grp/Desc0The Capital Communications Project implements public education strategies to help increase success in capital litigation. The project develops and provides information to the public and interested stakeholders about the facts of these cases.
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.26$0.60$2.66$2.64$2.14$0.50
2023Detailed filing. Detailed filing data is available for this year.$2.49$0.33$2.16$2.08$2.13$0.05
2022Detailed filing. Detailed filing data is available for this year.$2.29$0.08$2.21$2.30$1.91$0.38
2021Detailed filing. Detailed filing data is available for this year.$2.10$0.27$1.82$1.50$1.64$0.14
2020Detailed filing. Detailed filing data is available for this year.$2.47$0.51$1.96$0.93$1.57$0.64
2019Detailed filing. Detailed filing data is available for this year.$2.67$0.07$2.60$1.96$1.77$0.19
2018Detailed filing. Detailed filing data is available for this year.$2.37$0.24$2.13$1.01$2.25$1.24
2017Detailed filing. Detailed filing data is available for this year.$3.61$0.26$3.35$1.88$2.02$0.14
2016Detailed filing. Detailed filing data is available for this year.$3.99$0.49$3.50$1.97$2.11$0.14
2015Detailed filing. Detailed filing data is available for this year.$4.14$0.06$4.08$4.33$2.69$1.65
2014Detailed filing. Detailed filing data is available for this year.$2.49$0.06$2.44$1.64$2.68$1.05
2013Detailed filing. Detailed filing data is available for this year.$3.54$0.06$3.48$4.16$2.28$1.89
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.65$0.06$1.60$2.29
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.53$0.07$1.46$3.12
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.53$0.07$1.46$2.67