PURPOSE DIGNITY ACTION: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- PURPOSE DIGNITY ACTION (EIN 91-0852323)
- Tax period
- 2013-01-01 to 2013-12-31
- Filed
- 2014-11-12
- IRS object ID
- 201443169349303144
- Schema version
- 2013v3.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2014-11-12T13:20:09-06:00 | ReturnTs |
| Tax Period End | 2013-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 721607347 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Watson & McDonell PLLC | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1325 - 4th Avenue Suite 1705 | AddressLine1 |
| City | Seattle | City |
| State | WA | State |
| ZIP Code | 981012528 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 910852323 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Public Defender Association | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | DEFE | BusinessNameControlTxt |
| Phone | 2064473900 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 810 Third Avenue Suite 800 | AddressLine1 |
| City | Seattle | City |
| State | WA | State |
| ZIP Code | 98104 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Floris Mikkelsen | PersonNm |
| Person Title | Director | PersonTitleTxt |
| Phone | 2064473900 | PhoneNum |
| Signature | 2014-11-12 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Susan Reilly | PreparerPersonNm |
| PTIN | P00531805 | PTIN |
| Phone | 2066242380 | PhoneNum |
| Preparation | 2014-11-08 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Floris Mikkelsen | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 810 Third Avenue Suite 800 | AddressLine1 |
| City | Seattle | City |
| State | WA | State |
| ZIP Code | 98104 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $6,871,889 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.Defender.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1969 | FormationYr |
| Legal Domicile State | WA | LegalDomicileStateCd |
| Activity Or Mission | Indigent Defense and Related Auxiliary Programs | ActivityOrMissionDesc |
| Voting Members Governing Body | 11 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 11 | VotingMembersIndependentCnt |
| Total Employee | 122 | TotalEmployeeCnt |
| Total Volunteers | 16 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $13,507,263 | PYContributionsGrantsAmt |
| CY Contributions Grants | $6,777,638 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $1,686 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $6,465 | PYInvestmentIncomeAmt |
| CY Investment Income | $6,305 | CYInvestmentIncomeAmt |
| PY Other Revenue | $49,511 | PYOtherRevenueAmt |
| CY Other Revenue | $87,946 | CYOtherRevenueAmt |
| PY Total Revenue | $13,564,925 | PYTotalRevenueAmt |
| CY Total Revenue | $6,871,889 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $10,149,835 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $5,285,251 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $7,773 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,881,632 | PYOtherExpensesAmt |
| CY Other Expenses | $2,474,997 | CYOtherExpensesAmt |
| PY Total Expenses | $12,031,467 | PYTotalExpensesAmt |
| CY Total Expenses | $7,760,248 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,533,458 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$888,359 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $6,273,761 | TotalAssetsBOYAmt |
| Total Assets EOY | $4,419,485 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $2,688,252 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,722,335 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $3,585,509 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $2,697,150 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | Public Defender Association (PDA) is a non-profit corporation representing indigent clients in King County, Washington. PDA is one of the largest criminal law firms in the state and is recognized regionally and nationally as a leader in public defense. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | Yes (1) | SignificantChangeInd |
| Expense | $6,553,952 | ExpenseAmt |
| Desc | Public Defense - Felony, juvenile, dependency, involuntary commitment, King County misdemeanor and City of Seattle misdemeanor. Over 7,500 individuals were given legal counsel in matters where right to counsel at public expense is mandated. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $428,940 | ExpenseAmt |
| Desc | Racial Disparity Project - The Association researches, litigates and advocates for the decrease of racial bias in the criminal justice system and establishes and oversee pre-arrest diversion programs. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $82,249 | ExpenseAmt |
| Desc | Death Penalty Assistance Center - The Association provides training, resources and consultation assistance to attorneys statewide on death penalty cases. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $7,065,141 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | Yes (1) | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | Yes (1) | CreditCounselingInd |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 11 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 122 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 11 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 11 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | 0 | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | WA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | The Organization | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2064473900 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 810 Third Avenue Suite 800 | AddressLine1 |
| City | Seattle | City |
| State | WA | State |
| ZIP Code | 98104 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| Amanda Lee | ||||||
| President | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Jim Street | ||||||
| Vice President | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Charles Davis | ||||||
| Treasurer | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Lee Covell | ||||||
| Secretary | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Bruce Erickson | ||||||
| Board Member | 0.80 | Yes (X) | $0 | $0 | $0 | |
| Dmitri Iglitzen | ||||||
| Board Member | 0.40 | Yes (X) | $0 | $0 | $0 | |
| Anthony Orange | ||||||
| Board Member | 0.80 | Yes (X) | $0 | $0 | $0 | |
| Colette Tvedt | ||||||
| Board Member | 0.80 | Yes (X) | $0 | $0 | $0 | |
| Gerald Hankerson | ||||||
| Board Member | 0.80 | Yes (X) | $0 | $0 | $0 | |
| Gyasi Ross | ||||||
| Board Member | 0.80 | Yes (X) | $0 | $0 | $0 | |
| Felix Luna | ||||||
| Board Member | 0.80 | Yes (X) | $0 | $0 | $0 | |
| Aaron Solomon | ||||||
| Board Member | 0.40 | Yes (X) | $0 | $0 | $0 | |
| Floris Mikkelsen | ||||||
| Director | 23.00 | Yes (X) | $75,877 | $0 | $0 | |
| Lisa Daugaard | ||||||
| Deputy Director | 30.00 | Yes (X) | $91,893 | $0 | $0 | |
| Daron Morris | ||||||
| Deputy Director | 20.00 | Yes (X) | $65,169 | $0 | $0 | |
| Marie McNabb | ||||||
| Contract CFO | 8.00 | Yes (X) | $36,680 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $269,619 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | EVERGREEN TREATMENT SERVICES (NON PROFIT | BusinessNameLine1 |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1700 AIRPORT WAY S | AddressLine1 |
| City | Seattle | City |
| State | WA | State |
| ZIP Code | 98134 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | Drug Treatment Program | ServicesDesc |
| Compensation | $1,088,024 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $6,081,687 | GovernmentGrantsAmt |
| All Other Contributions | $695,951 | AllOtherContributionsAmt |
| Total Contributions | $6,777,638 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $6,305 | TotalRevenueColumnAmt |
| Exclusion | $6,305 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $910 | FundraisingGrossIncomeAmt |
| Fundraising Direct Expenses | $0 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $910 | TotalRevenueColumnAmt |
| Exclusion | $910 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | ExclusionExclusionAmt |
|---|---|---|---|---|
| Reimbursed Expenses | 900099 | $74,728 | $74,728 | |
| Other | 900099 | $12,308 | $25 | $12,283 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $87,036 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $6,871,889 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $74,753 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $19,498 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $269,619 | TotalAmt |
| Program Services | $49,005 | ProgramServicesAmt |
| Management And General | $214,952 | ManagementAndGeneralAmt |
| Fundraising | $5,662 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,222,043 | TotalAmt |
| Program Services | $4,134,862 | ProgramServicesAmt |
| Management And General | $85,070 | ManagementAndGeneralAmt |
| Fundraising | $2,111 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $452,579 | TotalAmt |
| Program Services | $433,990 | ProgramServicesAmt |
| Management And General | $18,589 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $341,010 | TotalAmt |
| Program Services | $318,986 | ProgramServicesAmt |
| Management And General | $22,024 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,504 | TotalAmt |
| Management And General | $13,504 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $95,399 | TotalAmt |
| Management And General | $95,399 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,071,703 | TotalAmt |
| Program Services | $1,003,031 | ProgramServicesAmt |
| Management And General | $68,672 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $495 | TotalAmt |
| Program Services | $245 | ProgramServicesAmt |
| Management And General | $250 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $86,389 | TotalAmt |
| Program Services | $84,452 | ProgramServicesAmt |
| Management And General | $1,937 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,549 | TotalAmt |
| Program Services | $282 | ProgramServicesAmt |
| Management And General | $4,267 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $722,033 | TotalAmt |
| Program Services | $672,362 | ProgramServicesAmt |
| Management And General | $49,671 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $108,792 | TotalAmt |
| Program Services | $104,666 | ProgramServicesAmt |
| Management And General | $4,126 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,185 | TotalAmt |
| Program Services | $5,502 | ProgramServicesAmt |
| Management And General | $2,683 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,643 | TotalAmt |
| Management And General | $6,643 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $68,611 | TotalAmt |
| Program Services | $64,001 | ProgramServicesAmt |
| Management And General | $4,610 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $81,160 | TotalAmt |
| Program Services | $24,403 | ProgramServicesAmt |
| Management And General | $56,757 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| Library and Research | $69,759 | $69,742 | $17 |
| Case and Client Costs | $52,140 | $50,695 | $1,445 |
| Professional Dues/CLE | $36,071 | $19,584 | $16,487 |
| Equipment costs | $34,389 | $22,485 | $11,904 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,175 | TotalAmt |
| Program Services | $6,848 | ProgramServicesAmt |
| Management And General | $8,327 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,760,248 | TotalAmt |
| Program Services | $7,065,141 | ProgramServicesAmt |
| Management And General | $687,334 | ManagementAndGeneralAmt |
| Fundraising | $7,773 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $421 | BOYAmt |
| EOY | $130,824 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,263,573 | BOYAmt |
| EOY | $3,578,032 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,737,795 | BOYAmt |
| EOY | $478,914 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,960 | BOYAmt |
| EOY | $14,991 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,821 | BOYAmt |
| EOY | $16,846 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $653,654 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $464,871 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $233,096 | BOYAmt |
| EOY | $188,783 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,095 | BOYAmt |
| EOY | $11,095 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,273,761 | BOYAmt |
| EOY | $4,419,485 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,441,862 | BOYAmt |
| EOY | $934,941 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $419,318 | BOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $827,072 | BOYAmt |
| EOY | $787,394 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,688,252 | BOYAmt |
| EOY | $1,722,335 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,709,164 | BOYAmt |
| EOY | $1,577,501 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,876,345 | BOYAmt |
| EOY | $1,119,649 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,585,509 | BOYAmt |
| EOY | $2,697,150 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,273,761 | BOYAmt |
| EOY | $4,419,485 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$888,359 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $13,026,632 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $13,044,347 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $12,778,155 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $13,507,263 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $6,889,773 | CurrentTaxYearAmt |
| Total | $59,246,170 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $13,026,632 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $13,044,347 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $12,778,155 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $13,507,263 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $6,889,773 | CurrentTaxYearAmt |
| Total | $59,246,170 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $363,996 | SubstantialContributorsTotAmt |
| Public Support Total170 | $58,882,174 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $38,286 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $7,829 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $8,644 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $12,565 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $6,305 | CurrentTaxYearAmt |
| Total | $73,629 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $69,248 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $87,704 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $67,982 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $43,411 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $87,033 | CurrentTaxYearAmt |
| Total | $355,378 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $59,675,177 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $5,230 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.98670 | PublicSupportCY170Pct |
| Public Support PY170 | 0.99360 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Volunteers | 0 | VolunteersInd |
| Paid Staff Or Management | Yes (1) | PaidStaffOrManagementInd |
| Media Advertisements | 0 | MediaAdvertisementsInd |
| Mailings Members | 0 | MailingsMembersInd |
| Publications Or Broadcast | 0 | PublicationsOrBroadcastInd |
| Grants Other Organizations | 0 | GrantsOtherOrganizationsInd |
| Direct Contact Legislators | Yes (1) | DirectContactLegislatorsInd |
| Direct Contact Legislators | $19,194 | DirectContactLegislatorsAmt |
| Rallies Demonstrations | 0 | RalliesDemonstrationsInd |
| Other Activities | 0 | OtherActivitiesInd |
| Total Lobbying Expenditures | $19,194 | TotalLobbyingExpendituresAmt |
| Not Described Section501c3 | 0 | NotDescribedSection501c3Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part II-B, Line 1: | FormAndLineReferenceDesc |
| Explanation | $19,194 of allocated Salary and benefits, and $227 of Mileage and parking reimbursement. The Association staff met with state legislators and legislative staff to provide information on criminal defense issues, including procedural rules that would affect our practice and our ability to represent our clients effectively, and broaden criminal justice policy issues, in addition to adequate funding for public defense. Association attorneys met with state legislators and legislative staff to explain the adverse impact of proposed legislation on our clients. Association attorneys testified before legislative committees on proposed legislation as volunteers with the Washington Association of Criminal Defense Lawyers and the Washington Defenders Association about public defense funding needs with the goal of influencing budget legislation to adequately fund the defense function. Because a reorganization of indigent public defense in King County came under discussion, association attorneys met with public officials to discuss alternatives and implications of various structures for providing public defense. | ExplanationTxt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Agent Trustee Etc | 0 | AgentTrusteeEtcInd |
| Incl Escrow Custodial Acct Liab | Yes (1) | InclEscrowCustodialAcctLiabInd |
| Explanation Provided | Yes (X) | ExplanationProvidedInd |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $12,921 | OtherCostOrOtherBasisAmt |
| Depreciation | $5,628 | DepreciationAmt |
| Book Value | $7,293 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $640,733 | OtherCostOrOtherBasisAmt |
| Depreciation | $459,243 | DepreciationAmt |
| Book Value | $181,490 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $188,783 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| Deferred Rent | $674,117 |
| Capital Lease | $113,277 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $787,394 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $6,872,239 | TotalRevEtcAuditedFinclStmtAmt |
| Donated Services And Use Fclts | $350 | DonatedServicesAndUseFcltsAmt |
| Revenue Not Reported | $350 | RevenueNotReportedAmt |
| Revenue Subtotal | $6,871,889 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $6,871,889 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $7,760,598 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $350 | DonatedServicesUseFcltsAmt |
| Expenses Not Reported | $350 | ExpensesNotReportedAmt |
| Expenses Subtotal | $7,760,248 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $7,760,248 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part IV, Line 2b: | Public Defender Association maintains a separate bank account to hold funds received on behalf of a client in trust until matters are settled at the direction of tbe client or the court. Any earnings revert to the state through the Interest on Lawyers Trust Accounts (IOLTA) program. During 2013, less than 5 transactions occurred and the balance averaged less than $1,000. |
| Part X, Line 2: | Public Defender Association is a non-profit organization exempt from Federal income tax under Section 501(c)(3) of the Internal Revenue Code. The Association's income tax filings are subject to examination by various taxing authorities. Public Defender Association's open examination periods are 2010 and thereafter. The Association believes that it has appropriate support for any tax positions taken and, as such, does not have any uncertain tax positions that are material to the financial statements. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part III, line 3 | During 2013, the indigent defense contracts were cancelled and all staff involved in defense services were transferred into a new public defense division of King County. |
| Form 990, Part VI, Section A, line 8b | Question does not apply, as none of the committees have the authority to act on behalf of the governing body |
| Form 990, Part VI, Section B, line 11 | Management reviews the 990 and reconciles to the audited and board approved financial statements. A copy is e-mailed to the board president and chair of the audit committee who also review the return. |
| Form 990, Part VI, Section B, line 12c | Board Members and management review and sign a detailed conflict of interest form each year that covers both legal and financial conflicts. Employed attorneys review for conflicts regularly. |
| Form 990, Part VI, Section B, line 15a | All Employees except Director are paid on an independently provided scale based on wages paid to prosecuting attorneys in the region. Director's wage was set by Board upon hire, with cost of living adjustments as negotiated for all other staff. Cost of living adjustments to the Director had been deferred during the past two to three years, and in 2011 the deferred wages were paid to her and the deferred increases applied to her salary. |
| Form 990, Part VI, Section C, line 19 | Documents are available upon request |
| Form 990, Part IX, line 11g | Program consulants & facilitators: Program service expenses 20,779. Management and general expenses 0. Fundraising expenses 0. Total expenses 20,779. Computer and IT: Program service expenses 0. Management and general expenses 68,672. Fundraising expenses 0. Total expenses 68,672. Drug Treatment Services : Program service expenses 982,252. Management and general expenses 0. Fundraising expenses 0. Total expenses 982,252. |
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