COLUMBIA GORGE DEFENDERS

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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

Formation Year

2023

Legal Domicile

Principal Officer

RICHARD H BALSLEY

Phone

5413861661

Tax Period

2024-01-01 to 2024-12-31

COLUMBIA GORGE DEFENDERS, founded in 2023, is a community nonprofit in the Crime & Legal sector that reported $2.3M in total revenue in fiscal year 2024. Revenue surged 2901% from the prior year, signaling strong growth momentum. Expenses of $2.2M left a modest 5% surplus.

Mission

TO PROVIDE QUALITY LEGAL DEFENSE TO COURT APPOINTED INDIVIDUALS.

Program Service Accomplishments

Program 1

Expenses: $2,074,980 Revenue: $2,261,016

COLUMBIA GORGE DEFENDERS PROVIDED CONSTITUTIONALLY AND STATUTORILY MANDATED LEGAL SERVICES TO BOTH CHILDREN AND ADULTS IN FIVE OREGON COUNTIES IN BOTH CRIMINAL AND JUVENILE MATTERS IN OVER 1000 CASES.

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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 (2024)

Revenue Breakdown

Contributions & Grants $2,265,806

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $2,265,806

Expense Breakdown

Grants Paid $0

Salaries & Benefits $1,802,949

Fundraising Expenses $0

Program Expenses $2,074,980

Other Expenses $356,887

TOTAL EXPENSES $2,159,836

Year-over-Year Comparison

	2024	2023	Change
Revenue	$2,265,806	$75,500	+29.0%
Expenses	$2,159,836	N/A	N/A
Net Income	$105,970	$75,500	+0.4%

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

Volunteers

N/A

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

$154,000

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
RICHARD H BALSLEY	EXECUTIVE DI	40.00	Officer	$154,000	$0	$154,000
T C SULLIVAN	ATTORNEY	40.00	Highest	$128,800	$0	$128,800
JARRETT C GLASS	ATTORNEY	40.00	Highest	$126,400	$0	$126,400
SEAN M PANK	ATTORNEY	40.00	Highest	$126,400	$0	$126,400
JACK MORRIS	ATTORNEY	40.00	Highest	$124,000	$0	$124,000
JOSHUA M GUMS	ATTORNEY	40.00	Highest	$116,500	$0	$116,500
JONAS BEDNAREK	DIRECTOR	0.50	Director	$0	$0	$0
SCOTT F BROWN	DIRECTOR	0.50	Director	$0	$0	$0
CERYS ST JOHN RICHTER	DIRECTOR	0.50	Director	$0	$0	$0
ARIEL BEVIER	TREASURER	0.50	Officer	$0	$0	$0
QUINN OPPENHEIM	PRESIDENT	0.50	Officer	$0	$0	$0
NANCY RIMMER	SECRETARY	0.50	Officer	$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
2025	No data	No data	No data	No data
2024	$2,265,806	$2,159,836	$195,782	$105,970