2025-08-14T13:12:14-04:00 2024-09-30 621134353 NOVINGER BALL & ZIVI PC 6322 DEANE HILL DR KNOXVILLE TN 379195120 990 2023-10-01 621466907 FEDERAL DEFENDER SERVICES OF EASTERN TENNESSEE FEDE 8656377979 800 SOUTH GAY STREET SUITE 2400 KNOXVILLE TN 37929 GIANNA MAIO EXECUTIVE DIRECTOR 8656377979 2025-07-30 true true TERRY R HALL JR CPA P00080571 8655841184 2025-07-30 2023 2025-03-06 01:10:19Z GIANNA MAIO 800 SOUTH GAY STREET SUITE 2400 KNOXVILLE TN 37929 11250259 false X WWW.FDSET.COM X 1992 TN FEDERAL DEFENDER SERVICES OF EASTERN TENNESSEE (FDSET) REPRESENTS INDIGENT DEFENDANTS IN CRIMINAL CASES BEFORE FEDERAL COURTS IN THE EASTERN DISTRICT OF TENNESSEE. 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FDSET REPRESENTS INDIGENT DEFENDANTS IN CRIMINAL MATTERS IN FEDERAL COURT. 6036 THE REENTRY PROGRAM IS A FUNDRAISING PROJECT THAT GIVES PREVIOUSLY INCARCERATED PEOPLE ACCESS TO HOUSING ASSISTANCE AND EMPLOYMENT. 9318756 true false 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 63 0 true 57 true false false false false false false false false false false false false false false X 20 20 false false false false false false true true true false false false true false false false true true true false X CHELSEY JOHNSON 8656377979 800 SOUTH GAY ST ST 2400 KNOXVILLE TN 37929 JONATHAN A MOFFATT ASST FEDERAL 40.00 X 177285 0 52605 GIANNA MAIO EXECUTIVE DI 40.00 X 172262 0 57610 JENNIFER N COFFIN ASST FEDERAL 40.00 X 176614 0 52120 AMY C PIERCE ASST FEDERAL 40.00 X 181960 0 46279 STEPHEN A FERRELL ASST FEDERAL 40.00 X 174455 0 52248 MYRLENE MARSA ASST FEDERAL 40.00 X 175717 0 50986 CHELSEY JOHNSON ADMINISTRATI 40.00 X 128567 0 45766 DWIGHT AARONS BD OF DIRECT 1.00 X 0 0 0 CANDACE ALLEN BD OF DIRECT 1.00 X 0 0 0 URSULA BAILEY VICE PRESIDE 1.00 X X 0 0 0 DAVID M ELDRIDGE BD OF DIRECT 1.00 X 0 0 0 ERIC S ENGUM BD OF DIRECT 1.00 X 0 0 0 CHRIS IRWIN BD OF DIRECT 1.00 X 0 0 0 WALTER JOHNSON BD OF DIRECT 1.00 X 0 0 0 GENE SHILES JR SECRETARY 1.00 X X 0 0 0 JOHN C BURGIN JR BD OF DIRECT 1.00 X 0 0 0 WB MITCHELL CARTER JR BD OF DIRECT 1.00 X 0 0 0 ROBERT KURTZ BD OF DIRECT 1.00 X 0 0 0 BRIAN L O'SHAUGHNESSY BD OF DIRECT 1.00 X 0 0 0 WILLIAM PRATT BD OF DIRECT 1.00 X 0 0 0 J RUSSELL PRYOR BD OF DIRECT 1.00 X 0 0 0 RANDALL E REAGAN BD OF DIRECT 1.00 X 0 0 0 WILLIAM A REEVES BD OF DIRECT 1.00 X 0 0 0 JENNY ROGERS BD OF DIRECT 1.00 X 0 0 0 WILLIE SANTANA BD OF DIRECT 1.00 X 0 0 0 WAYNE STAMBAUGH BD OF DIRECT 1.00 X 0 0 0 TRACI TOPHAM PRESIDENT 1.00 X X 0 0 0 1186860 357614 43 false true false 11246076 4183 11250259 11250259 333209 133284 199925 6389289 5750360 638929 806700 645360 161340 880107 704086 176021 489757 391806 97951 70749 56599 14150 643089 514471 128618 313784 251027 62757 37209 29767 7442 LITIGATION COST 463159 463159 EQUIPMENT 146836 117469 29367 FURNITURE 88492 70794 17698 EQUIPMENT MAINTENANCE 52567 42054 10513 170115 148520 21595 10885062 9318756 1566306 0 780438 1320702 780438 1320702 401569 448654 364735 859768 766304 1308422 X 14134 12280 14134 12280 780438 1320702 X 365197 -367051 X X false true X true false X 8521084 8543473 9927175 11025245 11250259 49267236 8521084 8543473 9927175 11025245 11250259 49267236 49267236 35 35 49267271 1.00000 1.00000 X PART II, LINE 10 INTEREST INCOME 35 DUE TO GRANTOR 553255 OTHER PAYROLL LIABILITIES 298886 CAFETERIA PLAN WITHHOLDINGS 7627 859768 X 10945202 10945202 305057 305057 11250259 10692825 10692825 192237 192237 10885062 SCHEDULE D, PAGE 3, PART X 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 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 2019. DURING 2024, THE ORGANIZATION DID NOT RECOGNIZE ANY INTEREST OR PENALTIES ASSOCIATED WITH ANY POSITIONS. SCHEDULE D, PAGE 4, PART XI, LINE 4B GRANT FUNDING FROM FYE 09/30/2023 300,876 THE RE-ENTRY FUNDRAISER 4,181 SCHEDULE D, PAGE 4, PART XII, LINE 4B THE RE-ENTRY FUNDRAISER 6,035 ENCUMBRANCES 186,202 false false false false false false false false false JONATHAN A MOFFATT ASST FEDERAL DEFEND 177285 21675 30930 229890 GIANNA MAIO EXECUTIVE DIRECTOR 172262 21409 36201 229872 JENNIFER N COFFIN ASST FEDERAL DEFENDE 176614 21664 30456 228734 AMY C PIERCE ASST FEDERAL DEFENDE 181960 21792 24487 228239 STEPHEN A FERRELL ASST FEDERAL DEFENDE 174455 21792 30456 226703 MYRLENE MARSA ASST FEDERAL DEFEND 175717 21675 29311 226703 CHELSEY JOHNSON ADMINISTRATIVE OFFIC 128567 15565 30201 174333 SCHEDULE J, PAGE 1, PART I, LINE 3 SALARIES FOR ALL EMPLOYEES (INCLUDING KEY EMPLOYEES AND DIRECTOR) ARE SET BY GRANTOR IN A DOCUMENT ENTITLED "DEFENDER ORGANIZATION CLASSIFICATION SYSTEM." NO VARIANCES ARE ALLOWED. FORM 990 - ORGANIZATION'S MISSION FEDERAL DEFENDER SERVICES OF EASTERN TENNESSEE (FDSET) REPRESENTS INDIGENT DEFENDANTS IN CRIMINAL CASES BEFORE FEDERAL COURTS IN THE EASTERN DISTRICT OF TENNESSEE. ALL FUNDING IS PROVIDED BY A GRANT FROM THE ADMINISTRATIVE OFFICE OF THE UNITED STATES COURTS. FORM 990, PAGE 6, PART VI, LINE 7B ALL BOARD OF DIRECTORS ACTIONS ARE SUBJECT TO THE REQUIREMENTS OF THE GRANT AND CONDITIONS AGREEMENT. FORM 990, PAGE 6, PART VI, LINE 11B ALTHOUGH FORM 990 IS NOT REVIEWED BY THE BOARD OF DIRECTORS PRIOR TO FILING (DUE TO THE BOARD ONLY MEETING QUARTERLY), THE FORM 990 IS MADE AVAILABLE AT THE NEXT MEETING FOR THE BOARD OF DIRECTORS TO REVIEW AND POST QUESTIONS. FORM 990, PAGE 6, PART VI, LINE 15A SALARIES FOR ALL EMPLOYEES (INCLUDING KEY EMPLOYEES AND DIRECTOR) ARE SET BY GRANTOR IN A DOCUMENT ENTITLED "DEFENDER ORGANIZATION CLASSIFICATION SYSTEM." NO VARIANCES ARE ALLOWED. FORM 990, PAGE 6, PART VI, LINE 15B SALARIES FOR ALL EMPLOYEES (INCLUDING KEY EMPLOYEES AND DIRECTOR) ARE SET BY GRANTOR IN A DOCUMENT ENTITLED "DEFENDER ORGANIZATION CLASSIFICATION SYSTEM." NO VARIANCES ARE ALLOWED. FORM 990, PAGE 6, PART VI, LINE 19 FINANCIAL REPORTS AND GOVERNING DOCUMENTS ARE AVAILABLE TO THE GENERAL PUBLIC UPON WRITTEN REQUEST TO FDSET'S MAIN OFFICE IN KNOXVILLE, TN. FORM 990, PART XI FUND BALANCES ARE RETURNED TO THE ADMINISTRATIVE OFFICE OF THE U.S. COURTS ANNUALLY AND ARE INCLUDED ON THE BALANCE SHEET UNDER ACCOUNT ENTITLED "DUE TO GRANTOR." FORM 990, PART XI, LINE 9 AMOUNT DUE TO GRANTOR -367,051 FORM 990, PAGE 12, PART XII, LINE 2C AUDITORS ARE SELECTED AND RETAINED BY THE AUDIT BRANCH OF THE ADMINISTRATIVE OFFICE OF THE U.S. COURTS.