Public Defenders of Oregon

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Legal Domicile

Principal Officer

Brook Reinhard

Phone

5414842611

Tax Period

2022-07-01 to 2023-06-30

Public Defenders of Oregon is a micro nonprofit in the Civil Rights & Advocacy sector that reported $61K in total revenue in fiscal year 2022. Expenses of $58K left a modest 5% surplus.

Mission

To:1) build, educate, and retain a strong and capable public defense workforce,2) advocate for nonprofit public defender offices across Oregon, and3) center the needs of all people deserving effective and ethical representation.

Program Service Accomplishments

Program 1

Expenses: $57,500

Advocacy to build, educate and retain a strong and capable public defense workforce; for nonprofit public defender offices across Oregon; and serve the needs of all persons deserving effective and...

Advocacy to build, educate and retain a strong and capable public defense workforce; for nonprofit public defender offices across Oregon; and serve the needs of all persons deserving effective and ethical representation.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2022)

Revenue Breakdown

Contributions & Grants $60,525

Program Service Revenue $0

Investment Income $56

Other Revenue $0

TOTAL REVENUE $60,581

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $57,500

Other Expenses $57,510

TOTAL EXPENSES $57,510

Year-over-Year Comparison

	2022	2021	Change
Revenue	$60,581	N/A	N/A
Expenses	$57,510	N/A	N/A
Net Income	$3,071	N/A	N/A

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✓ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Stacey Lowe	President	1.00	Officer Director	$0	$0	$0
Joel Wirtz	Secretary	1.00	Officer Director	$0	$0	$0
Brook Reinhard	Treasurer	1.00	Officer Director	$0	$0	$0
Clint Oborn	Director	1.00	Director	$0	$0	$0
Stacey Reding	Director	1.00	Director	$0	$0	$0
Carl Macpherson	Director	1.00	Director	$0	$0	$0
Kati Dunn	Director	1.00	Director	$0	$0	$0
Erik Swallow	Director	1.00	Director	$0	$0	$0
Justin Morton	Director	1.00	Director	$0	$0	$0
Shannon Wilson	Director	1.00	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2023	$60,581	$57,510	$28,271	$3,071