Nonprofit · EIN 38-1568260
KENT COUNTY OFFICE OF THE DEFENDER
Tax-exempt · ZEELAND, MI 49464
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $48,497 | $181,160 | -$132,663 | $1,928,417 | $520 | $1,927,897 |
| December 31, 2024 | 990 | $6,234,358 | $7,595,824 | -$1,361,466 | $2,032,894 | $14,149 | $2,018,745 |
| December 31, 2023 | 990 | $6,484,087 | $5,498,672 | $985,415 | $10,736,706 | $7,385,437 | $3,351,269 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $0
- Investment income
- $48,497
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $73,600
- Other salaries and wages
- $31,295
- Salaries, compensation and benefits (total)
- $104,895
- Professional fundraising fees
- $0
- Legal fees
- $1,242
- Occupancy
- $9,620
- Depreciation
- $4,979
- Program services (functional)
- $30,853
- Management and general (functional)
- $150,307
Balance sheet and other
- Total assets, start of year
- $2,032,894
- Total assets, end of year
- $1,928,417
- Total liabilities, end of year
- $520
- Net assets, end of year
- $1,927,897
- Land, buildings and equipment
- $13,451
- Publicly traded securities
- $637,880
- Net assets without donor restrictions
- $1,927,897
- Gross receipts
- $48,497
- Employees
- 0
- Volunteers
- 6
- Year formed
- 1951
- State of legal domicile
- MI
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ART GADOMSKI | ADMINISTRATOR Officer | 40 | $37,300 |
| CHRISTOPHER DENNIE | EXECUTIVE DIRECTOR Officer | 40 | $36,300 |
| TONYA KRAUSE-PHELAN | PRESIDENT Trustee or director, Officer | 1 | $0 |
| DAVID NEFF | MEMBER Trustee or director | 1 | $0 |
| MARIE KESSLER | TREASURER Trustee or director, Officer | 1 | $0 |
| MATTHEW REENS | SECRETARY Trustee or director, Officer | 1 | $0 |
| NOAH JOSEPH | MEMBER Trustee or director | 1 | $0 |
| STACY PIASECKI | MEMBER Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 9 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| CHRISTOPHER DENNIE | EXECUTIVE DIRECTOR Officer | 40 | $156,350 | $13,962 |
| LAURA JOYCE | DEPUTY DIRECTOR Officer | 40 | $123,880 | $4,639 |
| ART GADOMSKI | ADMINISTRATOR Officer | 40 | $100,898 | $7,653 |
| TONYA KRAUSE-PHELAN | PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| DAVID NEFF | MEMBER Trustee or director | 1 | $0 | $0 |
| MARIE KESSLER | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| MATTHEW REENS | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| NOAH JOSEPH | MEMBER Trustee or director, Officer | 1 | $0 | $0 |
| STACY PIASECKI | MEMBER Trustee or director, Officer | 1 | $0 | $0 |
990 for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| CHRISTOPHER DENNIE | EXECUTIVE DIRECTOR Officer | 40 | $131,129 | $12,606 |
| LAURA JOYCE | DEPUTY DIRECTOR Officer | 40 | $106,135 | $5,012 |
| ART GADOMSKI | ADMINISTRATOR Officer | 40 | $82,067 | $6,898 |
| ROBERT MIRQUE JR | PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| DAVID NEFF | MEMBER Trustee or director | 1 | $0 | $0 |
| MARIE KESSLER | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| MATTHEW REENS | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| TRACEY BRAME | MEMBER Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 109 E MAIN AVE 110, ZEELAND, MI 49464-1723
- In care of
- % ARTUR GADOMSKI
- Principal officer (990 for 2025)
- CHRISTOPHER DENNIE, 109 E Main Ave 110, Zeeland, MI 49464
- Signed the 990
- CHRISTOPHER DENNIE, EXECUTIVE DIRECTOR
- Phone
- (616) 655-9911
- Website
- WWW.KCOD.ORG
- Return prepared by
- HUNGERFORD CPAS ADVISORS
Mission
THE ORGANIZATION'S MISSION IS TO SECURE JUSTICE FOR AND PROTECT THE RIGHTS OF RESIDENTS OF KENT COUNTY, MICHIGAN, WHO ARE UNABLE TO OBTAIN AND PAY FOR DEFENSE OF CRIMINAL ACTIONS, BY PROVIDING LEGAL REPRESENTATION AND COUNSEL FOR SUCH PERSONS, TO EMPLOY ATTORNEYS AND OTHER STAFF, AND TO PROVIDE SUCH ATTORNEYS AND STAFF WITH SUITABLE OFFICES AND THE NECESSARY EQUIPMENT TO CARRY OUT THESE PURPOSES.
Program accomplishments
- LEGAL DEFENSE OF INDIGENT PERSONS CHARGED WITH CRIMES.Expenses $30,853
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 38-1568260
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1951
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Crime and legal-related (I80Z)
- Assets (IRS master file)
- $1,928,417
- Income (IRS master file)
- $48,497
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $48,497 | $181,160 | $1,928,417 | XML |
| 990 | December 2024 | $6,234,358 | $7,595,824 | $2,032,894 | XML |
| 990 | December 2023 | $6,484,087 | $5,498,672 | $10,736,706 | XML |
| 990 | December 2022 | $5,142,219 | $4,328,559 | $2,702,403 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 38-1568260).
Questions about KENT COUNTY OFFICE OF THE DEFENDER
- What is the EIN of KENT COUNTY OFFICE OF THE DEFENDER?
- The employer identification number (EIN) of KENT COUNTY OFFICE OF THE DEFENDER is 38-1568260.
- Is KENT COUNTY OFFICE OF THE DEFENDER tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1951.
- Are donations to KENT COUNTY OFFICE OF THE DEFENDER tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does KENT COUNTY OFFICE OF THE DEFENDER file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of KENT COUNTY OFFICE OF THE DEFENDER due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did KENT COUNTY OFFICE OF THE DEFENDER last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of KENT COUNTY OFFICE OF THE DEFENDER?
- The 990 for the year ended December 31, 2025 names CHRISTOPHER DENNIE.
- Who are the officers and directors of KENT COUNTY OFFICE OF THE DEFENDER?
- The 990 for the year ended December 31, 2025 lists 8 people; 2 received compensation from the organization, the highest $37,300 (ART GADOMSKI, ADMINISTRATOR).
- How much revenue does KENT COUNTY OFFICE OF THE DEFENDER have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $48,497, expenses of $181,160 and total assets of $1,928,417 at year end.
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All nonprofits in ZEELAND · Michigan · Crime and legal-related