2024-08-08T13:18:25-07:00 2023-09-30 363736640 Smith & Cull Ltd 230 W Monroe Street Suite 2540 Chicago IL 60606 990 2022-10-01 810479512 FEDERAL DEFENDERS OF MONTANA INC FEDE 4067275328 104 2ND STREET SOUTH 301 GREAT FALLS MT 59401 RACHEL JULAGAY Executive Director 2024-08-08 true true MARK A CULL P00523257 3124441776 2022 2024-08-08 14:25:15Z RACHEL JULAGAY 104 2ND STREET SOUTH 301 GREAT FALLS MT 59401 6376697 false X FDOM.ORG X 1991 MT FREE LEGAL SERVICES FOR MONTANANS WHO COULD NOT OTHERWISE AFFORD THEM. 7 7 34 7 0 5931073 6376697 0 0 0 5931073 6376697 0 0 4979787 5258232 0 0 951286 1118465 5931073 6376697 0 669615 549296 669615 549296 0 TO ENSURE THAT THE RIGHT TO COUNSEL GUARANTEED BY THE SIXTH AMENDMENT, THE CRIMINAL JUSTICE ACT, AND OTHER CONGRESSIONAL MANDATES IS ENFORCED ON BEHALF OF THOSE WHO CANNOT AFFORD TO RETAIN COUNSEL AND OTHER NECESSARY DEFENSE SERVICES. BY FULFILLING ITS MISSION, WE HELP TO MAINTAIN PUBLIC CONFIDENCE IN THE NATION'S COMMITMENT TO EQUAL JUSTICE UNDER LAW AND ENSURE THE SUCCESSFUL OPERATION OF THE CONSTITUTIONALLY-BASED ADVERSARY SYSTEM OF JUSTICE BY WHICH BOTH FEDERAL CRIMINAL LAWS AND FEDERALLY GUARANTEED RIGHTS ARE ENFORCED. AN INTEGRAL PART OF OUR PURPOSE IS THE MANAGEMENT AND TRAINING OF, AND ASSISTANCE TO, ATTORNEYS OF THE CRIMINAL JUSTICE ACT PANEL. false false 4760087 PROVIDE FREE LEGAL SERVICES TO INDIVIDUALS IN MONTANA WHO COULD NOT OTHERWISE AFFORD LEGAL SERVICES. 4760087 true true false false false false false false false false false false false false true true true false false false false false false false false false false false false true false false false false false false false false false false false false false false false false false true 31 0 true 34 true false false false false false false false 0 false false false false false false false X 7 7 false false false false false false false true true false true true false false false true true false false X HEIDI HEAVRIN 4067275328 104 2ND STREET SOUTH 301 GREAT FALLS MT 59401 GILLIAN GOSCH ATTORNEY 40.00 0.00 173189 0 53591 STEVEN BABCOCK ATTORNEY 40.00 0.00 172344 0 53777 DAVID NESS ATTORNEY 40.00 0.00 170429 0 53198 MICHAEL DANAHOE ATTORNEY 40.00 0.00 173232 0 43090 RACHEL JULAGAY Executive Dir. 40.00 0.00 X 171327 0 40961 Robert H Branom Jr ATTORNEY 40.00 0.00 173604 0 33688 ANTHONY GALLAGHER Executive Dir. 40.00 0.00 X 63110 0 0 JORDAN Y CROSBY President 1.00 0.00 X X 0 0 0 BOARD OF TRUSTEES-SEE ATTACHED SEE SCHEDULE 1.00 0.00 X 0 0 0 1097235 278305 18 false true false 0 6376697 6376697 0 0 0 0 0 0 0 0 0 0 6376697 0 0 0 0 222774 111387 111387 0 3641370 2734362 907008 502102 371503 130599 606344 420839 185505 285642 211085 74557 0 0 0 0 0 0 0 0 192092 153674 38418 59834 57688 2146 0 376404 301123 75281 98733 88860 9873 0 0 0 0 0 20938 16750 4188 EXPERTS 224887 224887 FURNITURE & FURNISHINGS 68097 68097 MISCELLANEOUS FEES 47751 38200 9551 TRANSCRIPTS 21147 21147 8582 8582 6376697 4760087 1616610 0 94314 12641 575301 536655 0 0 0 0 0 0 0 0 0 0 0 0 0 669615 549296 47131 27208 622484 522088 669615 549296 0 0 669615 549296 0 X X false true X true true true X 5412107 5463273 5636727 5931073 6376697 28819877 0 0 5412107 5463273 5636727 5931073 6376697 28819877 0 28819877 5 5 0 0 28819882 1.00000 1.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED DUE TO GRANTOR AGENCY 460 ENCUMBRANCE OBLIGATIONS 3624 EXCESS FUNDS APPLIED TO NEXT YEAR 15430 PENSION PAYABLE 502574 522088 X 6352960 -23737 -23737 6376697 6376697 6376697 6376697 6376697 Part X : FIN48 Footnote AS REQUIRED BY FASB ASC TOPIC NO. 740, INCOME TAXES, THE ORGANIZATIONEVALUATED ITS TAX POSITIONS AND THE CERTAINTY AS TO WHETHER THOSEPOSITIONS 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 false false false false false false false false false DAVID NESS ATTORNEY 170429 23586 29612 223627 129892 GILLIAN GOSCH ATTORNEY 173189 23586 30005 226780 129892 MICHAEL DANAHOE ATTORNEY 173232 23946 19144 216322 132150 RACHEL JULAGAY Executive Dir. 171327 23974 16987 212288 128861 Robert H Branom Jr ATTORNEY 173604 23946 9742 207292 132150 STEVEN BABCOCK ATTORNEY 172344 23946 29831 226121 132150 Form 990, Part VI, Section B, Line 11b THE EXECUTIVE DIRECTOR AND THE ADMINISTRATIVE OFFICER REVIEW THE FORM 990PRIOR TO FILING. THE YEARLY AUDIT ALSO PROVIDES A REVIEW OF THE MOST RECENTFILING OF THE FORM 990. Form 990, Part VI, Section B, Line 15a THE BOARD OF DIRECTORS MAY SET ITS EXECUTIVE DIRECTOR SALARY AT ANY LEVELTHAT DOES NOT EXCEED THE SALARY OF THE U.S. ATTORNEY IN THE SAME DISTRICT.THE EXECUTIVE DIRECTOR'S SALARY IS REVIEWED BY THE BOARD OF DIRECTORSANNUALLY. Form 990, Part VI, Section C, Line 19 ORGANIZATIONAL DOCUMENTS AND TAX RETURNS WILL BE MADE AVAILABLE UPONREQUEST. FORM 990, PART XII, LINE 1: THE FORM 990 IS PREPARED ON THE FUND BASIS OF ACCOUNTING CONSISTENT WITH THE AUDITED FINANCIAL STATEMENTS. THIS BASIS OF ACCOUNTING IS PRESCRIBED BY THE ADMINISTRATIVE OFFICE OF THE U.S. COURTS. THE BASIS DIFFERS FROM THE ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA PRIMARILY BECAUSE THE ORGANIZATION EXPENSES FIXED ASSETS IN THE YEAR PURCHASED, EXPENSES ARE RECORDED WHEN AN ENCUMBRANCE AGAINST THE BUDGET IS MADE, AND ACCRUED COMPENSATED ABSENCES ARE NOTREFLECTED AS EITHER AN EXPENSE OR A LIABILITY. FORM 990, PART XII, LINE 2C: THE PROCESS FOR REVIEW OF THE FINANCIAL STATEMENTS HAS NOT CHANGED FROMTHE PRIOR YEAR.