Civic Intelligence

Louisiana Appellate Project

990 • Fiscal year 2018 • EIN 72-1319651

Jul 01, 2017 to Jun 30, 2018 • Filed on Nov 02, 2018

P O Box 8583Mandeville, LA 70470

(985) 871-4084

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.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

14th percentile

0.00x

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

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

8th percentile

-40%

Higher net margin than 8% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

82nd percentile

$141,500

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 9.2% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

1st percentile

-64%

Faster asset growth than 1% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

14th percentile

-20%

Faster revenue growth than 14% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Down

$349,098

Down $609,080 (-64%) from 2017

Net Assets

Down

$349,098

Down $609,080 (-64%) from 2017

Liabilities

Flat

$0

Flat from 2017

Revenue

Down

$1,531,351

Down $385,636 (-20%) from 2017

Expenses

Up

$2,140,431

Up $104,678 (+5.1%) from 2017

Net Income

Down

-$609,080

Down $490,314 (-413%) from 2017

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

2018

Assets$349,098
Liabilities$0
Net Assets$349,098

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

2018

Revenue$1,531,351
Expenses$2,140,431
Net Income-$609,080
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Nov 2, 2018
Return Version
2017v2.3
Gross Receipts
$1,531,351
Mission and Program Overview

Mission

Legal services to indigents

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$958,178$349,098▼ $609,080
Cash and Non-Interest-Bearing Accounts$557,995$192,767▼ $365,228
Savings and Temporary Cash Investments$400,183$156,331▼ $243,852
Total Assets$958,178$349,098▼ $609,080
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$958,178$349,098▼ $609,080
Total Liabilities and Net Assets / Fund Balance$958,178$349,098▼ $609,080

Asset Categories

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

Employees

NameTitleFull / Part TimeBaseTotal
James H LooneyN/aFT$141,500$141,500

Board Members and Trustees

NameTitle
Michael CourteauChairman of
Richard M TompsonChairman of
-Board Member
Autumn TownBoard Member
Kyla B RomanachBoard Member
Pamela G SmartBoard Member
Michael a MitchellExec Directo

Highest Paid Contractors

ContractorServicesLocationCompensation
James H Looney AplcExec DirectorP O BOX 3340, Covington, LA 70434-3340$141,500
Revenue and Support

Revenue Composition

Contributions and Grants
$1,523,891
Program Service Revenue
$5,875
Investment Income
$1,585
Other Revenue
$0
Change in Net Assets
$-609,080

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,531,351
Total Revenue per Audited Statements
$1,531,351
Total Revenue per Form 990
$1,531,351
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,998,931
Salaries, Compensation, and Employee Benefits$141,500
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$137,500$4,000-$141,500
Fees for Services Accounting-$10,293-$10,293
Insurance$7,739--$7,739
Other Expenses$3,205--$3,205
All Other Expenses$1,055$187-$1,242
Total Functional Expenses$2,125,951$14,480$0$2,140,431

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$2,140,431
Total Expenses per Audited Statements$1,532,138
Expenses per Audited Statements$1,526,630
Expenses Not Reported on Financial Statements$613,801
Other Expense Adjustments$613,801
Expenses Not Reported on Form 990$5,508
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$141,500
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

James h looney aplc p o box 3340 covington, la 70434-3340 james h looney p o box 3340 covington, la 70434-3340 michael a mitchell po box 3356 baton rouge, la 70821-3356 michael courteau 714 st john street monroe, la 71201-8436 richard m tompson 848 2nd street, floor 3 gretna, la 70053-5804 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
9858714084
Address
P O BOX 8583, MANDEVILLE, LA 70470

Signing Officer

Name
Christopher a Aberle
Title
Executive Director
Phone
9858921707
Signed
2018-11-02

Organization Details

Principal Officer
Christopher a Aberle
Formed
1996
Legal Domicile
La
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
6

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 1, Part I, Line 6

All members of the board are volunteers. None of them provide services to clients.

Form 990, Page 2, Part III, Line 3

The corporation ceased handling payments on the expert fund during the fiscal year ended 6/30/18. 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 7/31/17 and 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 XII, Line 2D

Adj accrual for legal library 5,508

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

Adj accrual for expert witness 613,800 rounding 1

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/ReportOtherLiabilitiesInd0false
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IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0349098
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0400183
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0156331
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0SEMINAR 23,250
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01908891
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt02728415
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt02756468
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt02929144
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt011846809
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt01585
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt02721
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt03189
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0235
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0208
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt07938
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt07460
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt05875
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt05375
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt06125
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt05875
IRS990ScheduleA/OtherIncome170Grp/TotalAmt023250
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99740
IRS990ScheduleA/PublicSupportPY170Pct00.99750
IRS990ScheduleA/PublicSupportTotal170Amt011846809
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01523891
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01908891
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt02728415
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt02756468
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt02929144
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt011846809
IRS990ScheduleA/TotalSupportAmt011877997
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/DepreciationAmt04462
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt04462
IRS990ScheduleD/ExpensesNotReportedAmt05508
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt0613801
IRS990ScheduleD/ExpensesSubtotalAmt01526630
IRS990ScheduleD/OtherExpensesIncludedAmt05508
IRS990ScheduleD/OtherExpensesNotIncludedAmt0613801
IRS990ScheduleD/RevenueSubtotalAmt01531351
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ADJ ACCRUAL FOR LEGAL LIBRARY 5,508
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1ADJ ACCRUAL FOR EXPERT WITNESS 613,800 ROUNDING 1
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XII, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XII, LINE 4B
IRS990ScheduleD/TotalExpensesPerForm990Amt02140431
IRS990ScheduleD/TotalRevenuePerForm990Amt01531351
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01531351
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01532138
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/TransactionAmt0141500
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0LEGAL & ADMIN SVC
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1LEGAL & ADMIN SVC
IRS990ScheduleN/DirectorOfSuccessor2Ind0false
IRS990ScheduleN/DispositionOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0CASH
IRS990ScheduleN/DispositionOfAssetsDetail/DistributionDt02017-07-31
IRS990ScheduleN/DispositionOfAssetsDetail/EIN0721488315
IRS990ScheduleN/DispositionOfAssetsDetail/FairMarketValueOfAssetAmt0613800
IRS990ScheduleN/DispositionOfAssetsDetail/IRCSectionTxt0501(C)(3)
IRS990ScheduleN/DispositionOfAssetsDetail/MethodOfFMVDeterminationTxt0VALUE
IRS990ScheduleN/DispositionOfAssetsDetail/PersonNm0CAPITAL POST-CONVICTION PROJ OF LA
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/AddressLine1Txt01340 POYDRAS ST STE 1700
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/CityNm0NEW ORLEANS
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/StateAbbreviationCd0LA
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/ZIPCd070112
IRS990ScheduleN/EmployeeOfSuccessor2Ind0false
IRS990ScheduleN/OwnerOfSuccessor2Ind0false
IRS990ScheduleN/ReceiveCompensation2Ind0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ALL MEMBERS OF THE BOARD ARE VOLUNTEERS. NONE OF THEM PROVIDE SERVICES TO CLIENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE CORPORATION CEASED HANDLING PAYMENTS ON THE EXPERT FUND DURING THE FISCAL YEAR ENDED 6/30/18. 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 7/31/17 AND 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/ExplanationTxt2JAMES H LOONEY JAMES H LOONEY APLC EXEC DIRECTR 100% CORP OWNERSHIP
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DIRECTORS ARE CONSIDERED UNDER THE ARTICLES TO BE MEMBERS OF THE CORPORATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE 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/ExplanationTxt5THERE ARE NO COMMITTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6JAMES H LOONEY APLC P O BOX 3340 COVINGTON, LA 70434-3340 JAMES H LOONEY P O BOX 3340 COVINGTON, LA 70434-3340 MICHAEL A MITCHELL PO BOX 3356 BATON ROUGE, LA 70821-3356 MICHAEL COURTEAU 714 ST JOHN STREET MONROE, LA 71201-8436 RICHARD M TOMPSON 848 2ND STREET, FLOOR 3 GRETNA, LA 70053-5804 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/ExplanationTxt7THE FORM 990 WILL BE EMAILED TO ALL BOARD MEMBERS FOR COMMENT BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8EXECUTIVE DIRECTOR MAKES REGULAR INQUIRIES AND MAKES SURE THAT NONE OF THE CONTRACTS INVOLVE DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9THE 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/ExplanationTxt10ARTICLES 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 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0true
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0958178
IRS990/TotalAssetsEOYAmt0349098
IRS990/TotalAssetsGrp/BOYAmt0958178
IRS990/TotalAssetsGrp/EOYAmt0349098
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01523891
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt014480
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02125951
IRS990/TotalFunctionalExpensesGrp/TotalAmt02140431
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0958178
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0349098
IRS990/TotalProgramServiceExpensesAmt02125951
IRS990/TotalProgramServiceRevenueAmt05875
IRS990/TotalReportableCompFromOrgAmt0141500
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt07460
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01531351
IRS990/TotalVolunteersCnt06
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0958178
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0349098
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0P O BOX 8583
IRS990/USAddress/CityNm0MANDEVILLE
IRS990/USAddress/StateAbbreviationCd0LA
IRS990/USAddress/ZIPCd070470
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0APPELLATEPROJECT.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/PersonNm0CHRISTOPHER A ABERLE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum09858921707
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-11-02
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LOUISIANA APPELLATE PROJECT
ReturnHeader/Filer/BusinessNameControlTxt0LOUI
ReturnHeader/Filer/EIN0721319651
ReturnHeader/Filer/PhoneNum09858714084
ReturnHeader/Filer/USAddress/AddressLine1Txt0P O BOX 8583
ReturnHeader/Filer/USAddress/CityNm0MANDEVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0LA
ReturnHeader/Filer/USAddress/ZIPCd070470
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0D22529A46742DFB91911FFCC2A5A991C6A451665
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0CC66395709E13589DEE82126FD902EF5A0723117
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0174.67.113.88
ReturnHeader/FilingSecurityInformation/IPDt02018-11-08
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm012:48:01
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/PreparationDt02018-11-08
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0FRANCES FINICLE ARRIAGA
ReturnHeader/ReturnTs02018-11-08T12:48:01-06:00
ReturnHeader/ReturnTypeCd0990

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
2018Detailed filing. Detailed filing data is available for this year.$0.35$0.00$0.35$1.53$2.14$0.61
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$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