2024-08-15T16:30:36-05:00 2023-09-30 882730877 CHERRY BEKAERT ADVISORY LLC 201 EAST FIFTH ST STE 2100 CINCINNATI OH 45202 990 2022-10-01 611272294 WESTERN KENTUCKY FEDERAL COMMUNITY DEFENDER INC WEST 5025840525 629 S 4TH STREET 200 LOUISVILLE KY 40202 MICHAEL MAZZOLI PRESIDENT 5025840525 2024-08-15 1 1 KEVIN FUQUA CPA CVA P00433011 5135791717 2022 2024-08-08 14:25:15Z SCOTT T WENDELSDORF 629 S 4TH STREET 200 LOUISVILLE KY 40202 3674445 0 X N/A X 1994 KY TO PROVIDE CRIMINAL DEFENSE LEGAL SERVICES TO INDIGENTS PERSONS CHARGED WITH FEDERAL CRIMES IN THE WESTERN DISTRICT OF KENTUCKY. 12 12 18 12 0 0 3299095 3673000 0 0 0 1445 0 0 3299095 3674445 0 0 0 0 2685006 2967519 0 0 0 614089 636240 3299095 3603759 0 70686 298843 244534 298843 244534 0 0 X WESTERN KENTUCKY FEDERAL COMMUNITY DEFENDER, INC. IS THE DESIGNATED FEDERAL DEFENDER ORGANIZATION FOR THE UNITED STATES DISTRICT COURT FOR THE WESTERN DISTRICT OF KENTUCKY PURSUANT TO 18 U.S.C. 3006A(G)(B). THE ORGANIZATION IS A 501(C)(3) NON PROFIT CORPORATION INCORPORATED UNDER THE LAWS OF THE COMMONWEALTH OF KENTUCKY AND IS DEDICATED TO PROVIDING HIGH QUALITY LEGAL SERVICES FOR INDIGENT PERSONS. FOUNDED IN 1994, THE ORGANIZATION IS FEDERALLY FUNDED THROUGH AN ANNUAL GRANT FROM THE ADMINISTRATIVE OFFICES OF THE UNITED STATES COURTS. THESE FEDERAL FUNDS ARE PROVIDED SOLELY FOR THE PURPOSE OF RENDERING FEDERAL CRIMINAL DEFENSE SERVICES TO INDIVIDUALS WHO ARE UNABLE TO AFFORD COUNSEL AND WHO ARE UNDER INVESTIGATION FOR, OR CHARGED WITH, VIOLATIONS OF THE LAWS OF THE UNITED STATES. 0 0 2337902 CRIMINAL DEFENSE LEGAL SERVICES TO INDIGENTS PERSONS CHARGED WITH FEDERAL CRIMES IN THE WESTERN DISTRICT OF KENTUCKY. 2337902 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 15 0 1 18 1 0 0 0 0 0 0 0 0 0 0 0 0 X 12 12 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 KY X SCOTT T WENDESLDORF 5025840525 629 S 4TH STREET SUITE 200 LOUISVILLE KY 40202 MICHAEL MAZZOLI PRESIDENT 2.00 X X 0 0 0 JACK JEZIORSKI VICE PRESIDENT 2.00 X X 0 0 0 GENEVA PARRIS SECRETARY/TREASURER 2.00 X X 0 0 0 KATHERINE CROSBY DIRECTOR 2.00 X 0 0 0 DWIGHT BURTON DIRECTOR 2.00 X 0 0 0 MICHAEL OYLER DIRECTOR 2.00 X 0 0 0 ANGELA EDWARDS DIRECTOR 2.00 X 0 0 0 JOHN LLEWELLYN DIRECTOR 2.00 X 0 0 0 JD MEYER DIRECTOR 2.00 X 0 0 0 PATRICK RENN DIRECTOR 2.00 X 0 0 0 VAN SIMS DIRECTOR 2.00 X 0 0 0 KENT WESTBERRY DIRECTOR 2.00 X 0 0 0 SCOTT T WENDELSDORF EXECUTIVE DIRECTOR 40.00 X 176142 0 39980 CHASTITY R BEYL ASSISTANT FEDERAL DEFENDER 40.00 X 171726 0 45379 DONALD J MEIER ASSISTANT FEDERAL DEFENDER 40.00 X 173019 0 38337 FRANK W HELFT ASSISTANT FEDERAL DEFENDER 40.00 X 173019 0 37349 PATRICK J BOULDIN ASSISTANT FEDERAL DEFENDER 40.00 X 173019 0 46333 AARON M DYKE ASSISTANT FEDERAL DEFENDER 40.00 X 161128 0 42880 1028053 0 250258 10 0 1 0 VENNING AND ASSOCIATES 802 BOWMORE PLACE LOUISVILLE KY 40243 LEGAL DEFENSE EXPERT 175469 1 3673000 3673000 1445 1445 3674445 0 0 1445 214270 171416 42854 2049764 1024882 1024882 224885 215890 8995 315896 303260 12636 162704 151315 11389 89874 89874 36394 29115 7279 209848 167878 41970 91516 82364 9152 3544 3296 248 EXPERT 113351 113351 EQUIPMENT 79109 63287 15822 BOOKS 8819 8819 FURNITURE 3785 3029 756 3603759 2337902 1265857 0 298586 241915 257 148 2471 304601 304601 0 0 298843 244534 46163 4802 252680 239732 298843 244534 X 0 0 298843 244534 X 70686 -70686 X X 0 1 X 1 0 X 2615300 3088500 3160200 3308400 3673000 15845400 2615300 3088500 3160200 3308400 3673000 15845400 15845400 577 99 44 88 1445 2253 15847653 0.99990 0.99990 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 304601 304601 0 0 CURRENT YEAR UNOBLIGATED FUNDS 205817 DUE TO GRANTOR 1445 ENCUMBRANCES 32470 239732 X 3674445 0 3674445 0 3674445 3603759 0 3603759 0 3603759 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 EVALUATED 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 THE ORGANIZATION'S CONTINUED QUALIFICATION AS A TAX-EXEMPT ORGANIZATION AND WHETHER THERE IS 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 2020. DURING 2023, THE ORGANIZATION DID NOT RECOGNIZE ANY INTEREST OR PENALTIES ASSOCIATED WITH ANY POSITIONS. X 0 0 0 0 0 0 0 0 0 PATRICK J BOULDIN ASSISTANT FEDERAL DEFENDER 173019 0 0 0 0 0 18606 0 27727 0 219352 0 0 0 CHASTITY R BEYL ASSISTANT FEDERAL DEFENDER 171726 0 0 0 0 0 18539 0 26840 0 217105 0 0 0 SCOTT T WENDELSDORF EXECUTIVE DIRECTOR 176142 0 0 0 0 0 18940 0 21040 0 216122 0 0 0 DONALD J MEIER ASSISTANT FEDERAL DEFENDER 173019 0 0 0 0 0 17901 0 20436 0 211356 0 0 0 FRANK W HELFT ASSISTANT FEDERAL DEFENDER 173019 0 0 0 0 0 18606 0 18743 0 210368 0 0 0 AARON M DYKE ASSISTANT FEDERAL DEFENDER 161128 0 0 0 0 0 17590 0 25290 0 204008 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE ADMINISTRATIVE OFFICER AND EXECUTIVE DIRECTOR REVIEWS AND COMMENTS ON THE FORM 990 PRIOR TO ITS FILING. A FINAL VERSION OF THE FORM 990 IS PROVIDED TO ALL MEMBERS OF THE BOARD PRIOR TO ITS FILING. FORM 990, PART VI, SECTION B, LINE 12C A DIRECTOR OR AN OFFICER OF WESTERN KENTUCKY FEDERAL COMMUNITY DEFENDER, INC. ("THE CORPORATION") SHALL DISCHARGE HIS OR HER DUTIES AS AN OFFICER OR DIRECTOR, INCLUDING DUTIES AS A MEMBER OF A COMMITTEE IN GOOD FAITH, ON AN INFORMED BASIS, AND IN A MANNER HE OR SHE HONESTLY BELIEVES TO BE IN THE BEST INTEREST OF THE CORPORATION. ANY OR ALL OF THE DIRECTORS MAY BE REMOVED FOR CAUSE IF CONDUCT PREJUDICIAL TO THE INTEREST OF THE CORPORATION OCCURS. REMOVAL OF A DIRECTOR SHALL ALSO CONSTITUTE REMOVAL AS AN OFFICER OF THE CORPORATION AND AS A MEMBER OF ALL COMMITTEES OF THE BOARD. THE CONFLICT OF INTEREST POLICY IS DISCUSSED ANNUALLY AT BOARD MEETINGS. FORM 990, PART VI, SECTION B, LINE 15 THE SALARY OF THE EXECUTIVE DIRECTOR IS DICTATED BY THE ADMINISTRATIVE OFFICE OF THE U.S. COURTS, DEFENDER SERVICES DIVISION. ONCE THE COMPENSATION DIRECTIVE IS RECEIVED, THE SAME IS PRESENTED TO THE BOARD OF DIRECTOR FOR CONSIDERATION AND VOTE. THE SALARY OF KEY EMPLOYEES IS DICTATED BY THE ADMINISTRATIVE OFFICE OF THE U.S. COURTS, DEFENDER SERVICES DIVISION. DURING ANNUAL PERFORMANCE REVIEW OF KEY EMPLOYEES, THE SALARY GUIDELINES CHART PROVIDED BY THE AOC IS USED TO ESTABLISH ANY PAY INCREASE. ANY PROPOSED SALARY INCREASE FOR A KEY EMPLOYEE IS APPROVED BY THE EXECUTIVE DIRECTOR. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENT ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: UNOBLIGATED FUNDS ADJUSTMENT -70,686. FORM 990, PART XII, LINE 1 U.S. COURTS FORM 990, PART XII, LINE 1 THE PROCESS HAS NOT CHANGED FROM PRIOR YEAR. OFFICE OF DEFENDER SERVICES CONTINUES TO SELECT THE INDEPENDENT ACCOUNTANT, NOT WESTERN KENTUCKY FEDERAL COMMUNITY DEFENDER, INC.