Civic Intelligence

Louisiana Appellate Project

990 • Fiscal year 2017 • EIN 72-1319651

Jul 01, 2016 to Jun 30, 2017 • Filed on Nov 10, 2017

P O Box 3340Covington, LA 70434-3340

(985) 892-1707

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

14th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

14th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

25th percentile

-6.2%

Higher net margin than 25% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

82nd percentile

$139,376

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 7.3% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

11th percentile

-11%

Faster asset growth than 11% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

9th percentile

-30%

Faster revenue growth than 9% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Down

$958,178

Down $118,766 (-11%) from 2016

Net Assets

Down

$958,178

Down $118,766 (-11%) from 2016

Liabilities

Flat

$0

Flat from 2016

Revenue

Down

$1,916,987

Down $814,617 (-30%) from 2016

Expenses

Down

$2,035,753

Down $562,453 (-22%) from 2016

Net Income

Down

-$118,766

Down $252,164 (-189%) from 2016

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.5M$1.0M$500K$0Assets 2012: $289,807Liabilities 2012: $0Net Assets 2012: $289,8072012Assets 2013: $306,930Liabilities 2013: $0Net Assets 2013: $306,9302013Assets 2014: $657,245Liabilities 2014: $0Net Assets 2014: $657,2452014Assets 2015: $943,546Liabilities 2015: $0Net Assets 2015: $943,5462015Assets 2016: $1,076,944Liabilities 2016: $0Net Assets 2016: $1,076,9442016Assets 2017: $958,178Liabilities 2017: $0Net Assets 2017: $958,1782017Assets 2018: $349,098Liabilities 2018: $0Net Assets 2018: $349,0982018Assets 2019: $214,313Liabilities 2019: $0Net Assets 2019: $214,3132019Assets 2020: $254,077Liabilities 2020: $0Net Assets 2020: $254,0772020Assets 2021: $158,853Liabilities 2021: $0Net Assets 2021: $158,8532021Assets 2022: $209,882Liabilities 2022: $0Net Assets 2022: $209,8822022Assets 2023: $233,977Liabilities 2023: $0Net Assets 2023: $233,9772023Assets 2025: $88,671Liabilities 2025: $0Net Assets 2025: $88,6712025

Highlighted filing

2017

Assets$958,178
Liabilities$0
Net Assets$958,178

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2012: $2,503,707Expenses 2012: $2,550,526Net Income 2012: -$46,8192012Expenses 2013: $2,489,6032013Revenue 2014: $2,935,227Expenses 2014: $2,584,912Net Income 2014: $350,3152014Revenue 2015: $2,762,828Expenses 2015: $2,476,527Net Income 2015: $286,3012015Revenue 2016: $2,731,604Expenses 2016: $2,598,206Net Income 2016: $133,3982016Revenue 2017: $1,916,987Expenses 2017: $2,035,753Net Income 2017: -$118,7662017Revenue 2018: $1,531,351Expenses 2018: $2,140,431Net Income 2018: -$609,0802018Revenue 2019: $1,402,726Expenses 2019: $1,537,511Net Income 2019: -$134,7852019Revenue 2020: $1,525,067Expenses 2020: $1,485,303Net Income 2020: $39,7642020Revenue 2021: $1,352,583Expenses 2021: $1,447,807Net Income 2021: -$95,2242021Revenue 2022: $1,495,336Expenses 2022: $1,444,307Net Income 2022: $51,0292022Revenue 2023: $1,528,092Expenses 2023: $1,503,997Net Income 2023: $24,0952023Revenue 2025: $1,228,677Expenses 2025: $1,261,460Net Income 2025: -$32,7832025

Highlighted filing

2017

Revenue$1,916,987
Expenses$2,035,753
Net Income-$118,766
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Nov 10, 2017
Return Version
2016v3.0
Gross Receipts
$1,916,987
Mission and Program Overview

Mission

Legal services to indigents

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,076,944$958,178▼ $118,766
Cash and Non-Interest-Bearing Accounts$922,312$557,995▼ $364,317
Savings and Temporary Cash Investments$154,632$400,183▲ $245,551
Total Assets$1,076,944$958,178▼ $118,766
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,076,944$958,178▼ $118,766
Total Liabilities and Net Assets / Fund Balance$1,076,944$958,178▼ $118,766

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$4,462$4,462
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
James H LooneyN/aFT$139,376$139,376

Board Members and Trustees

NameTitle
Richard M TompsonChairman of
-Board Member
Autumn TownBoard Member
Kyla B RomanachBoard Member
Michael a MitchellBoard Member
Pamela G SmartBoard Member
Michael CourteauExec Directo
Brett BrunsonSec/treas

Highest Paid Contractors

ContractorServicesLocationCompensation
James H Looney AplcExec DirectorP O BOX 3340, Covington, LA 70434-3340$139,376
Revenue and Support

Revenue Composition

Contributions and Grants
$1,908,891
Program Service Revenue
$5,375
Investment Income
$2,721
Other Revenue
$0
Change in Net Assets
$-118,766

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,916,986
Revenue Not Reported on Financial Statements
$1
Revenue Not Reported on Form 990
$25,904
Other Revenue Adjustments
$1
Total Revenue per Audited Statements
$1,942,890
Total Revenue per Form 990
$1,916,987
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,896,377
Salaries, Compensation, and Employee Benefits$139,376
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$135,588$3,788-$139,376
Fees for Services Accounting-$11,124-$11,124
Insurance$8,794--$8,794
Other Expenses$3,364--$3,364
All Other Expenses-$191-$191
Total Functional Expenses$2,020,650$15,103$0$2,035,753

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$2,035,753
Total Expenses per Audited Statements$1,959,914
Expenses per Audited Statements$1,959,737
Expenses Not Reported on Financial Statements$76,016
Other Expense Adjustments$76,016
Expenses Not Reported on Form 990$177
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
James H LooneyDirectorLegal & Admin SvcNo$139,376
James H Looney AplcDIRECTOR'S CORPLegal & Admin SvcNo-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
Yes
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 2

James h looney james h looney aplc exec directr 100% corp ownership

Form 990, Page 6, Part VI, Line 6

Directors are considered under the articles to be members of the corporation.

Form 990, Page 6, Part VI, Line 7A

The board is composed of five to seven members, each of whom has to be an attorney in good standing in louisiana, who are elected by the then current directors. Each such elected director becomes a member of the corporation and remains so until he or she ceases to be a director. There is no outside agency or body which names any of the directors. The executive director (or chief operating officer) of the louisiana appellate project is an ex officio member of the board, but without vote. (prior to 11/4/10, the executive director was a full member and chairman of the board, but ceased to hold that voting membership with the amended articles of incorporation.) the directors do not have term limits.

Form 990, Page 6, Part VI, Line 8B

THERE ARE NO COMMITTEES.

Form 990, Page 6, Part VI, Line 9

Michael courteau 714 st john street monroe, la 71201-8436 richard m tompson 848 2nd street, floor 3 gretna, la 70053-5804 michael a mitchell po box 3356 baton rouge, la 70821-3356 brett brunson po box 12 natchitoches, la 71457-0012 pamela g smart 400 travis street, suite 2000 shreveport, la 71101-3125 kyla b romanach 5322 parkforest drive baton rouge, la 70816-6102 autumn town 700 camp st, ste 112 new orleans, la 70130-3702

Form 990, Page 6, Part VI, Line 11B

The form 990 will be emailed to all board members for comment before filing.

Form 990, Page 6, Part VI, Line 12C

Executive director makes regular inquiries and makes sure that none of the contracts involve directors.

Form 990, Page 6, Part VI, Line 15A

The budget committee of the louisiana public defender board (lpdb) looked during the summer of 2007 at the compensation of all of the programs it funded and came up with the current number. The budget committee reported to the lpdb itself, which approved the budget request. By law, none of the public defenders (including those at louisiana appellate project (lap)) may be members of the lpdb and the director is not related to any of those members. The lap board also approved the amount.

Form 990, Page 6, Part VI, Line 19

Articles are recorded with the secretary of state and clerk of court. Bylaws are available on request. The organization's conflict of interest policy is available on request. The organization's financial statements are available to the public on request.

Filing and Contact Details

Filer

Filer Name
Louisiana Appellate Project
EIN
72-1319651
Phone
9858921707
Address
P O BOX 3340, COVINGTON, LA 70434-3340

Signing Officer

Name
James H Looney
Title
Exec Director
Phone
9858921707
Signed
2017-11-10

Organization Details

Principal Officer
James H Looney
Formed
1996
Legal Domicile
La
Voting Board Members
6
Independent Board Members
6
Employees
0

Preparer

Firm
Arriaga & Szegfu Cpas Apc
Address
3828 VETERANS BLVD, METAIRIE, LA 70002
Preparer
Frances Finicle Arriaga
Phone
5048850188
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 3

The corporation ceased handling payments on the expert fund after 6/30/17. All of the remaining funds were transferred to the capital post conviction project of louisiana (cpcpl), another 501(c)(3)corporation. Cpcpl is also a contractor with the louisiana public defender board (lpdb), and the transfer of the funds which were originally provided by lpdb and paid out on their orders was approved by motion adopted by lpdb. All of the remaining funds were transferred via checks made payable to cpcpl on 8/1/17. This prior program did not result in any payments to louisiana appellate project (lap) or to anyone associated with lap, except to be held until needed by the program. A modest amount of interest was received during part of the time lap administered the program, all of which was added to the corpus of the program.

Financial Statement Notes

Schedule D, Page 4, Part XI, Line 2D

Adj deferred revenue 25,904

Schedule D, Page 4, Part XI, Line 4B

ROUNDING 1

Schedule D, Page 4, Part XII, Line 2D

Adj accrual for legal library 177

Schedule D, Page 4, Part XII, Line 4B

Adj accrual for expert witness 76,015 rounding 1

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IRS990/ProgSrvcAccomActy3Grp/Desc0WE CONTRACT WITH THE STATE TO RECEIVE ADVANCES FROM THE STATE FOR EXPERTS IN CAPITAL CASES, THEN DISBURSE TO THE DISTRICT PUBLIC DEFENDERS OR OTHER ATTORNEYS WHO RETAINED THE EXPERT WITNESSES.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0491891
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt02728415
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt03189
IRS990/PYOtherExpensesAmt02456706
IRS990/PYRevenuesLessExpensesAmt0133398
IRS990/PYSalariesCompEmpBnftPaidAmt0141500
IRS990/PYTotalExpensesAmt02598206
IRS990/PYTotalRevenueAmt02731604
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-118766
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt01076944
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0958178
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0154632
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0400183
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0SEMINAR 25,750
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01908891
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt02728415
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt02756468
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt02929144
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt02498144
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt012821062
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt02721
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt03189
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0235
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0208
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0207
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt06560
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt08096
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt05375
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt06125
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt05875
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt08375
IRS990ScheduleA/OtherIncome170Grp/TotalAmt025750
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99750
IRS990ScheduleA/PublicSupportPY170Pct00.99760
IRS990ScheduleA/PublicSupportTotal170Amt012821062
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01908891
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt02728415
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt02756468
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt02929144
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt02498144
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt012821062
IRS990ScheduleA/TotalSupportAmt012853372
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/DepreciationAmt04462
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt04462
IRS990ScheduleD/ExpensesNotReportedAmt0177
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt076016
IRS990ScheduleD/ExpensesSubtotalAmt01959737
IRS990ScheduleD/OtherExpensesIncludedAmt0177
IRS990ScheduleD/OtherExpensesNotIncludedAmt076016
IRS990ScheduleD/OtherRevenueAmt025904
IRS990ScheduleD/OtherRevenuesNotIncludedAmt01
IRS990ScheduleD/RevenueNotReportedAmt025904
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt01
IRS990ScheduleD/RevenueSubtotalAmt01916986
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ADJ DEFERRED REVENUE 25,904
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1ROUNDING 1
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2ADJ ACCRUAL FOR LEGAL LIBRARY 177
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3ADJ ACCRUAL FOR EXPERT WITNESS 76,015 ROUNDING 1
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XI, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XI, LINE 4B
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE D, PAGE 4, PART XII, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc3SCHEDULE D, PAGE 4, PART XII, LINE 4B
IRS990ScheduleD/TotalExpensesPerForm990Amt02035753
IRS990ScheduleD/TotalRevenuePerForm990Amt01916987
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01942890
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01959914
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0JAMES H LOONEY
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm1JAMES H LOONEY APLC
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0DIRECTOR
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1DIRECTOR'S CORP
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd1false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt0139376
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0LEGAL & ADMIN SVC
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1LEGAL & ADMIN SVC
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE CORPORATION CEASED HANDLING PAYMENTS ON THE EXPERT FUND AFTER 6/30/17. ALL OF THE REMAINING FUNDS WERE TRANSFERRED TO THE CAPITAL POST CONVICTION PROJECT OF LOUISIANA (CPCPL), ANOTHER 501(C)(3)CORPORATION. CPCPL IS ALSO A CONTRACTOR WITH THE LOUISIANA PUBLIC DEFENDER BOARD (LPDB), AND THE TRANSFER OF THE FUNDS WHICH WERE ORIGINALLY PROVIDED BY LPDB AND PAID OUT ON THEIR ORDERS WAS APPROVED BY MOTION ADOPTED BY LPDB. ALL OF THE REMAINING FUNDS WERE TRANSFERRED VIA CHECKS MADE PAYABLE TO CPCPL ON 8/1/17. THIS PRIOR PROGRAM DID NOT RESULT IN ANY PAYMENTS TO LOUISIANA APPELLATE PROJECT (LAP) OR TO ANYONE ASSOCIATED WITH LAP, EXCEPT TO BE HELD UNTIL NEEDED BY THE PROGRAM. A MODEST AMOUNT OF INTEREST WAS RECEIVED DURING PART OF THE TIME LAP ADMINISTERED THE PROGRAM, ALL OF WHICH WAS ADDED TO THE CORPUS OF THE PROGRAM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1JAMES H LOONEY JAMES H LOONEY APLC EXEC DIRECTR 100% CORP OWNERSHIP
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DIRECTORS ARE CONSIDERED UNDER THE ARTICLES TO BE MEMBERS OF THE CORPORATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD IS COMPOSED OF FIVE TO SEVEN MEMBERS, EACH OF WHOM HAS TO BE AN ATTORNEY IN GOOD STANDING IN LOUISIANA, WHO ARE ELECTED BY THE THEN CURRENT DIRECTORS. EACH SUCH ELECTED DIRECTOR BECOMES A MEMBER OF THE CORPORATION AND REMAINS SO UNTIL HE OR SHE CEASES TO BE A DIRECTOR. THERE IS NO OUTSIDE AGENCY OR BODY WHICH NAMES ANY OF THE DIRECTORS. THE EXECUTIVE DIRECTOR (OR CHIEF OPERATING OFFICER) OF THE LOUISIANA APPELLATE PROJECT IS AN EX OFFICIO MEMBER OF THE BOARD, BUT WITHOUT VOTE. (PRIOR TO 11/4/10, THE EXECUTIVE DIRECTOR WAS A FULL MEMBER AND CHAIRMAN OF THE BOARD, BUT CEASED TO HOLD THAT VOTING MEMBERSHIP WITH THE AMENDED ARTICLES OF INCORPORATION.) THE DIRECTORS DO NOT HAVE TERM LIMITS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THERE ARE NO COMMITTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5MICHAEL COURTEAU 714 ST JOHN STREET MONROE, LA 71201-8436 RICHARD M TOMPSON 848 2ND STREET, FLOOR 3 GRETNA, LA 70053-5804 MICHAEL A MITCHELL PO BOX 3356 BATON ROUGE, LA 70821-3356 BRETT BRUNSON PO BOX 12 NATCHITOCHES, LA 71457-0012 PAMELA G SMART 400 TRAVIS STREET, SUITE 2000 SHREVEPORT, LA 71101-3125 KYLA B ROMANACH 5322 PARKFOREST DRIVE BATON ROUGE, LA 70816-6102 AUTUMN TOWN 700 CAMP ST, STE 112 NEW ORLEANS, LA 70130-3702
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE FORM 990 WILL BE EMAILED TO ALL BOARD MEMBERS FOR COMMENT BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7EXECUTIVE DIRECTOR MAKES REGULAR INQUIRIES AND MAKES SURE THAT NONE OF THE CONTRACTS INVOLVE DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8THE BUDGET COMMITTEE OF THE LOUISIANA PUBLIC DEFENDER BOARD (LPDB) LOOKED DURING THE SUMMER OF 2007 AT THE COMPENSATION OF ALL OF THE PROGRAMS IT FUNDED AND CAME UP WITH THE CURRENT NUMBER. THE BUDGET COMMITTEE REPORTED TO THE LPDB ITSELF, WHICH APPROVED THE BUDGET REQUEST. BY LAW, NONE OF THE PUBLIC DEFENDERS (INCLUDING THOSE AT LOUISIANA APPELLATE PROJECT (LAP)) MAY BE MEMBERS OF THE LPDB AND THE DIRECTOR IS NOT RELATED TO ANY OF THOSE MEMBERS. THE LAP BOARD ALSO APPROVED THE AMOUNT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9ARTICLES ARE RECORDED WITH THE SECRETARY OF STATE AND CLERK OF COURT. BYLAWS ARE AVAILABLE ON REQUEST. THE ORGANIZATION'S CONFLICT OF INTEREST POLICY IS AVAILABLE ON REQUEST. THE ORGANIZATION'S FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC ON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SignificantChangeInd0true
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01076944
IRS990/TotalAssetsEOYAmt0958178
IRS990/TotalAssetsGrp/BOYAmt01076944
IRS990/TotalAssetsGrp/EOYAmt0958178
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01908891
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt015103
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02020650
IRS990/TotalFunctionalExpensesGrp/TotalAmt02035753
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01076944
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0958178
IRS990/TotalProgramServiceExpensesAmt02020650
IRS990/TotalProgramServiceRevenueAmt05375
IRS990/TotalReportableCompFromOrgAmt0139376
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt08096
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01916987
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01076944
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0958178
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0P O BOX 3340
IRS990/USAddress/CityNm0COVINGTON
IRS990/USAddress/StateAbbreviationCd0LA
IRS990/USAddress/ZIPCd0704343340
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0APPELLATEPROJECT.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/PersonNm0JAMES H LOONEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXEC DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum09858921707
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-11-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LOUISIANA APPELLATE PROJECT
ReturnHeader/Filer/BusinessNameControlTxt0LOUI
ReturnHeader/Filer/EIN0721319651
ReturnHeader/Filer/PhoneNum09858921707
ReturnHeader/Filer/USAddress/AddressLine1Txt0P O BOX 3340
ReturnHeader/Filer/USAddress/CityNm0COVINGTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0LA
ReturnHeader/Filer/USAddress/ZIPCd0704343340
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0CC66395709E13589DEE82126FD902EF5A0723117
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0CC66395709E13589DEE82126FD902EF5A0723117
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0721204012
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ARRIAGA & SZEGFU CPAS APC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03828 VETERANS BLVD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0METAIRIE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0LA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd070002
ReturnHeader/PreparerPersonGrp/PhoneNum05048850188
ReturnHeader/PreparerPersonGrp/PreparationDt02017-11-10

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.09$0.00$0.09$1.23$1.26$0.03
2023Summary only. Only limited summary data is available for this year.$0.23$0.00$0.23$1.53$1.50$0.02
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.21$0.00$0.21$1.50$1.44$0.05
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.16$0.00$0.16$1.35$1.45$0.10
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.25$0.00$0.25$1.53$1.49$0.04
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.21$0.00$0.21$1.40$1.54$0.13
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.35$0.00$0.35$1.53$2.14$0.61
2017Detailed filing. Detailed filing data is available for this year.$0.96$0.00$0.96$1.92$2.04$0.12
2016Detailed filing. Detailed filing data is available for this year.$1.08$0.00$1.08$2.73$2.60$0.13
2015Detailed filing. Detailed filing data is available for this year.$0.94$0.00$0.94$2.76$2.48$0.29
2014Detailed filing. Detailed filing data is available for this year.$0.66$0.00$0.66$2.94$2.58$0.35
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.31$0.00$0.31$2.49
2012Summary only. Only limited summary data is available for this year.$0.29$0.00$0.29$2.50$2.55$0.05
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2017 filings • 501(c)3 • $1M-$5M nonprofits