Civic Intelligence

Klamath Defender Services Inc

990 • Fiscal year 2018 • EIN 93-0851281

Jan 01, 2018 to Dec 31, 2018 • Filed on Jul 01, 2019

525 Main StreetKlamath Falls, OR 97601

(541) 884-0333

Siviq Scores

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

Liabilities / Assets

69th percentile

0.21x

Higher debt load relative to assets than 69% of similar nonprofits.

2018 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

47th percentile

0.08x

Higher debt load relative to revenue than 47% of similar nonprofits.

2018 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2018

Net Margin

55th percentile

9.0%

Higher net margin than 55% of similar nonprofits.

2018 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

95th percentile

$266,434

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 6.6% of source-year revenue.

2018 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2018

Asset Growth

90th percentile

31%

Faster asset growth than 90% of similar nonprofits.

2018 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

76th percentile

17%

Faster revenue growth than 76% of similar nonprofits.

2018 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Up

$1,517,616

Up $360,184 (+31%) from 2017

Net Assets

Up

$1,205,835

Up $366,372 (+44%) from 2017

Liabilities

Down

$311,781

Down $6,188 (-1.9%) from 2017

Revenue

Up

$4,053,483

Up $586,955 (+17%) from 2017

Expenses

Up

$3,687,823

Up $61,795 (+1.7%) from 2017

Net Income

Up

$365,660

Up $525,160 (+329%) 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 2010: $452,631Liabilities 2010: $0Net Assets 2010: $452,6312010Assets 2011: $879,855Liabilities 2011: $0Net Assets 2011: $879,8552011Assets 2012: $1,079,934Liabilities 2012: $0Net Assets 2012: $1,079,9342012Assets 2013: $997,228Liabilities 2013: $0Net Assets 2013: $997,2282013Assets 2014: $937,439Liabilities 2014: $0Net Assets 2014: $937,4392014Assets 2015: $963,619Liabilities 2015: $0Net Assets 2015: $963,6192015Assets 2016: $997,064Liabilities 2016: $0Net Assets 2016: $997,0642016Assets 2017: $1,157,432Liabilities 2017: $317,969Net Assets 2017: $839,4632017Assets 2018: $1,517,616Liabilities 2018: $311,781Net Assets 2018: $1,205,8352018Assets 2019: $1,289,452Liabilities 2019: $305,237Net Assets 2019: $984,2152019Assets 2020: $1,614,538Liabilities 2020: $298,977Net Assets 2020: $1,315,5612020Assets 2021: $1,035,079Liabilities 2021: $291,059Net Assets 2021: $744,0202021Assets 2022: $0Liabilities 2022: $0Net Assets 2022: $02022

Highlighted filing

2018

Assets$1,517,616
Liabilities$311,781
Net Assets$1,205,835

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2010: $2,752,550Expenses 2010: $2,519,187Net Income 2010: $233,3632010Revenue 2011: $2,988,504Expenses 2011: $2,561,280Net Income 2011: $427,2242011Revenue 2012: $3,080,994Expenses 2012: $2,880,915Net Income 2012: $200,0792012Revenue 2013: $2,853,630Expenses 2013: $2,936,335Net Income 2013: -$82,7052013Revenue 2014: $3,314,995Expenses 2014: $3,374,784Net Income 2014: -$59,7892014Revenue 2015: $3,079,434Expenses 2015: $3,051,418Net Income 2015: $28,0162015Revenue 2016: $3,377,695Expenses 2016: $3,359,029Net Income 2016: $18,6662016Revenue 2017: $3,466,528Expenses 2017: $3,626,028Net Income 2017: -$159,5002017Revenue 2018: $4,053,483Expenses 2018: $3,687,823Net Income 2018: $365,6602018Revenue 2019: $3,745,296Expenses 2019: $3,972,730Net Income 2019: -$227,4342019Revenue 2020: $3,970,825Expenses 2020: $3,645,756Net Income 2020: $325,0692020Revenue 2021: $61,153Expenses 2021: $632,694Net Income 2021: -$571,5412021Revenue 2022: $141,827Expenses 2022: $885,847Net Income 2022: -$744,0202022

Highlighted filing

2018

Revenue$4,053,483
Expenses$3,687,823
Net Income$365,660
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Jul 1, 2019
Return Version
2018v3.1
Gross Receipts
$4,053,483
Mission and Program Overview

Mission

Provide legal defense services to individuals who cannot afford an attorney.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$809,933$789,958▼ $19,975
Savings and Temporary Cash Investments-$358,616-
Investments in Publicly Traded Securities$249,376$247,766▼ $1,610
Cash and Non-Interest-Bearing Accounts$93,991$117,354▲ $23,363
Intangible Assets$4,132$3,922▼ $210
Total Assets$1,157,432$1,517,616▲ $360,184
Liabilities
Mortgage Notes Payable Secured by Investment Property$317,969$311,781▼ $6,188
Total Liabilities$317,969$311,781▼ $6,188
Net Assets / Fund Balance
Unrestricted Net Assets$839,463$1,205,835▲ $366,372
Total Net Assets Fund Balance$839,463$1,205,835▲ $366,372
Total Liabilities and Net Assets / Fund Balance$1,157,432$1,517,616▲ $360,184

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$755,548$86,779$842,327
Equipment$9,915$30,261$40,176
Land$24,495-$24,495
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Richard GarbuttDirectorFT$266,434$266,434$266,434
Phil StudenburgPresidentFT$250,844$250,844$250,844
Dolores J EdsonDirectorFT$109,000$16,809$125,809
Tara HolmesExecutive DiFT$86,000$16,823$102,823

Board Members and Trustees

NameTitle
Bob PickleDirector
Brian F MenefeeDirector
Don CraneDirector

Highest Paid Contractors

ContractorServicesLocationCompensation
Kersey Edgeworth Kersey PCLegal303 PINE ST SUITE 202, Klamath Falls, OR 97601$311,714
Stephen R HedlundLegal422 MAIN STREET, Klamath Falls, OR 97601$196,107
Bonnie LamLegal303 PINE ST SUITE 201, Klamath Falls, OR 97601$176,507
Valerie B HedrickLegal111 N 7TH STREET, Klamath Falls, OR 97601$152,663
-Legal533 MAIN STREET, Klamath Falls, OR 97601$148,835
Revenue and Support

Revenue Composition

Contributions and Grants
$4,001,120
Program Service Revenue
$0
Investment Income
$263
Other Revenue
$52,100
Change in Net Assets
$365,660
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,434,213
Salaries, Compensation, and Employee Benefits$1,253,610
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Legal$1,983,077$220,342-$2,203,419
Current Officers, Directors, Trustees, and Key Employees$723,047$22,863-$745,910
Other Salaries and Wages$350,343$38,927-$389,270
Other Employee Benefits$57,745$6,416-$64,161
Fees for Services Other$51,210$5,690-$56,900
Payroll Taxes$37,654$4,184-$41,838
Depreciation Depletion$27,163--$27,163
Office Expenses$22,546$2,506-$25,052
Interest$15,817$1,758-$17,575
Occupancy$15,350$1,706-$17,056
Travel$11,682$1,298-$12,980
Pension Plan Contributions$11,188$1,243-$12,431
All Other Expenses$8,292$3,293-$11,585
Insurance$9,255$1,028-$10,283
Other Expenses$6,367$708-$7,075
Fees for Services Accounting-$4,675-$4,675
Total Functional Expenses$3,369,129$318,694$0$3,687,823
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
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
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 organization provides a copy of the 990 to all directors and gives them a specific time frame to respond with questions. If a formal board meeting is warranted because of the number of questions then a board meeting is scheduled to address any issues.

Form 990, Page 6, Part VI, Line 19

The organization makes it's governing documents available to the public by request at the offices located at 525 main street, klamath falls, or.

Filing and Contact Details

Filer

Filer Name
Klamath Defender Services Inc
EIN
93-0851281
Phone
5418840333
Address
525 MAIN STREET, KLAMATH FALLS, OR 97601

Signing Officer

Name
Richard Garbutt
Title
Director
Phone
5418840333
Signed
2019-07-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Richard Garbutt
Formed
1984
Legal Domicile
Or
Voting Board Members
6
Independent Board Members
3
Employees
10

Preparer

Firm
Wicks Emmett Llp
Address
358 NE WINCHESTER ST - PO BOX 2350, ROSEBURG, OR 97470-3327
Preparer
Brian F Menefee CPA
Phone
5416734423
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 3

Klamath defender services no longer runs the "our house" program.

Raw XML AppendixShowing 400 of 401 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.

Path#Value
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt1250844
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1PHIL STUDENBURG
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1PRESIDENT
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0KLAMATH DEFENDER SERVICES NO LONGER RUNS THE "OUR HOUSE" PROGRAM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION PROVIDES A COPY OF THE 990 TO ALL DIRECTORS AND GIVES THEM A SPECIFIC TIME FRAME TO RESPOND WITH QUESTIONS. IF A FORMAL BOARD MEETING IS WARRANTED BECAUSE OF THE NUMBER OF QUESTIONS THEN A BOARD MEETING IS SCHEDULED TO ADDRESS ANY ISSUES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION MAKES IT'S GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC BY REQUEST AT THE OFFICES LOCATED AT 525 MAIN STREET, KLAMATH FALLS, OR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TotalFunctionalExpensesGrp/TotalAmt03687823
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesEOYAmt0311781
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IRS990/TotalLiabilitiesGrp/EOYAmt0311781
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01205835
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IRS990/TotalReportableCompFromOrgAmt0712278
IRS990/TotalRevenueGrp/ExclusionAmt0263
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt052100
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt04053483
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01517616
IRS990/TravelGrp/ManagementAndGeneralAmt01298
IRS990/TravelGrp/ProgramServicesAmt011682
IRS990/TravelGrp/TotalAmt012980
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0839463
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01205835
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0525 MAIN STREET
IRS990/USAddress/CityNm0KLAMATH FALLS
IRS990/USAddress/StateAbbreviationCd0OR
IRS990/USAddress/ZIPCd097601
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0RICHARD GARBUTT
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05418840333
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-07-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KLAMATH DEFENDER SERVICES INC
ReturnHeader/Filer/BusinessNameControlTxt0KLAM
ReturnHeader/Filer/EIN0930851281
ReturnHeader/Filer/PhoneNum05418840333
ReturnHeader/Filer/USAddress/AddressLine1Txt0525 MAIN STREET
ReturnHeader/Filer/USAddress/CityNm0KLAMATH FALLS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd097601
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId025D37857223D53B1BDA5069465BC1C5DD8360517
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0F4F319C7AA811D8F458C7F65BD7EA43805CC5624
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt064.88.174.3
ReturnHeader/FilingSecurityInformation/IPDt02019-07-22
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm016:48:21
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0930718861
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WICKS EMMETT LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0358 NE WINCHESTER ST - PO BOX 2350
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ROSEBURG
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0974703327
ReturnHeader/PreparerPersonGrp/PhoneNum05416734423
ReturnHeader/PreparerPersonGrp/PreparationDt02019-07-01
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BRIAN F MENEFEE CPA
ReturnHeader/ReturnTs02019-07-22T16:48:21-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-01-01
ReturnHeader/TaxPeriodEndDt02018-12-31

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