Klamath Defender Services Inc

Nonprofit profile at a glance

Source: IRS Form 990. Selected filing: tax year 2022. Amounts in USD.

3 people listed

Source: IRS Form 990. Selected filing: tax year 2022. Names and roles reflect this filing, not necessarily current officeholders.

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

Legal defense services are provided for those who cannot afford the services of an attorney in a court of law.

Revenue model: No positive adjusted resources. The filing reports no positive adjusted operating resources.
Distribution model: Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Consistency checks: 90.9%; rating input score 91; 13th percentile among comparable filings
Pay-setting controls: Limited
Foreign activity oversight: Limited
Grant itemization coverage: 96.2%; rating input score 96; 56th percentile among comparable filings
Major donor itemization: Limited
Related-party transparency: Limited

Independent voting board: 66.7%; rating input score 67; 18th percentile among comparable filings
Governance controls: 2 of 8 controls in place; rating input score 25
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail

Operating margin: -524.6%; rating input score 0; 0th percentile among comparable filings
Total-asset coverage ratio: 0; rating input score 1; 1st percentile among comparable filings
Liabilities to assets ratio: Limited
Officer compensation ratio: 7.8%; rating input score 32; 32nd percentile among comparable filings

Program expense growth: -10.4% per year; rating input score 0; 12th percentile among comparable filings
Revenue growth: -12.1% per year; rating input score 0; 6th percentile among comparable filings
Asset growth: -3.4% per year; rating input score 0; 14th percentile among comparable filings

Where the money goes: 85% of spending went to programs
Governance: 2 of 3 board members independent · 2 of 8 filing controls reported
Programs: 1 filed program accomplishment · $753K in reported program spending
Leadership: top reported pay $70K · 3 people listed
Consistency: 21 of 22 current checks pass · 1 finding to review
Schedules: 3 filed schedules · includes grants
Filing history: 9 filing years from 2014 to 2022
Contacts: How to reach this organization
Money network: 18 filed money-flow records
Related organizations: 17 filed related-organization links
Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
People: Everyone the filings name, and which of them the filings identify by more than a name.

Signals prioritize questions for review. They are not findings of misconduct.

High — Accountability: Governance controls: 5 of 7 not reported.
High — Sustainability: Operating margin scored 0/100.
High — Growth: Program expense growth scored 0/100.
High — Growth: Revenue growth scored 0/100.
High — Sustainability: Total-asset coverage ratio scored 1/100.
High — Growth: Asset growth scored 0/100.
Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
Moderate — Sustainability: Officer compensation ratio scored 32/100.