Liabilities / Assets
79th percentile
Higher debt load relative to assets than 79% of similar nonprofits.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
79th percentile
Higher debt load relative to assets than 79% of similar nonprofits.
Liabilities / Revenue
45th percentile
Higher debt load relative to revenue than 45% of similar nonprofits.
Net Margin
42nd percentile
Higher net margin than 42% of similar nonprofits.
Top Officer Pay
79th percentile
Higher top officer pay than 79% of similar nonprofits.
Top officer pay equals 10.3% of source-year revenue.
Asset Growth
88th percentile
Faster asset growth than 88% of similar nonprofits.
Revenue Growth
54th percentile
Faster revenue growth than 54% of similar nonprofits.
Assets
Up$202,642
Up $58,849 (+41%) from 2023
Net Assets
Up$126,380
Up $14,334 (+13%) from 2023
Liabilities
Up$76,262
Up $44,515 (+140%) from 2023
Revenue
Up$1,318,977
Up $123,209 (+10%) from 2023
Expenses
Down$1,304,643
Down $7,070 (-0.5%) from 2023
Net Income
Up$14,334
Up $130,279 (+112%) from 2023
The capital appeals project is a non-profit law office that provides direct appeal representation to indigent inmates on death row.
The capital appeals project is a non-profit law office that provides direct appeal trial monitoring, juvenile life without parole, and post-conviction appeal representation to indigent inmates on death row. The capital appeals project also provides other kinds of criminal defense representation at the behest of the louisiana public defender board.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $143,606 | $202,618 | ▲ $59,012 |
| Land, Buildings, and Equipment, Net | $163 | $0 | ▼ $163 |
| Savings and Temporary Cash Investments | $24 | $24 | → $0 |
| Total Assets | $143,793 | $202,642 | ▲ $58,849 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $31,747 | $76,262 | ▲ $44,515 |
| Total Liabilities | $31,747 | $76,262 | ▲ $44,515 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $73,521 | $126,380 | ▲ $52,859 |
| Net Assets With Donor Restrictions | $38,525 | $0 | ▼ $38,525 |
| Total Net Assets Fund Balance | $112,046 | $126,380 | ▲ $14,334 |
| Total Liabilities and Net Assets / Fund Balance | $143,793 | $202,642 | ▲ $58,849 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $0 | $6,958 | $6,958 |
| Equipment | $0 | $4,876 | $4,876 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Cecelia Kappel | Executive Director | FT | $110,000 | $25,807 | $135,807 |
| Name | Title |
|---|---|
| Jancy Hoeffel | Chair |
| Andrea Armstrong | Director |
| Denise Leboeuf | Director |
| Judge Calvin Johnson | Director |
| Melanie Carr | Director |
| Rebecca Hudsmith | Director |
| Soren Gisleson | Director |
| Wilbert Rideau | Director |
| Una Dean | Treasurer |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $907,322 |
| Other Expenses | $397,321 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $596,178 | $6,022 | - | $602,200 |
| Other Employee Benefits | $149,172 | $1,507 | - | $150,679 |
| Occupancy | $138,266 | $7,277 | - | $145,543 |
| Current Officers, Directors, Trustees, and Key Employees | $108,900 | $1,100 | - | $110,000 |
| Fees for Services Other | $86,228 | - | - | $86,228 |
| Travel | $38,524 | - | - | $38,524 |
| Pension Plan Contributions | $27,434 | $277 | - | $27,711 |
| Fees for Services Accounting | $17,075 | - | - | $17,075 |
| Payroll Taxes | $16,565 | $167 | - | $16,732 |
| Insurance | $7,689 | $6,040 | - | $13,729 |
| Other Expenses | $5,633 | $2,774 | - | $8,407 |
| All Other Expenses | $5,723 | $100 | - | $5,823 |
| Fees for Services Legal | $883 | - | - | $883 |
| Office Expenses | $612 | - | - | $612 |
| Depreciation Depletion | $155 | $8 | - | $163 |
| Total Functional Expenses | $1,262,530 | $42,113 | $0 | $1,304,643 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $1,304,643 |
| Total Expenses per Audited Statements | $1,304,643 |
| Total Expenses per Form 990 | $1,304,643 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“The form 990 is provided to the board of directors for review. It is not signed and filed until it has been approved by the board.”
“As per our bylaws: "each director shall notify and disclose to the board any real, potential or perceived conflict of interest of such director with respect to any matter coming before the board for a vote or action thereon. No director having a conflict of interest shall vote on such matter and no such director shall be counted for purposes of determining whether a quorum exists at a meeting when such matter is considered and acted upon by the board."”
“The louisiana state board has approved a state-wide pay scale which is used to determine compensation. When the approved compensation for a given position is a range, the executive director determines the compensation amount so that it falls within that range. The board of directors approves the compensation of the executive director, also using the state-wide pay scale as a determining basis.”
“The capital appeals project makes its governing documents and financial statements available to the public upon request.”
“No changes from the prior year.”
“The organization's evaluation as of june 30, 2024 and 2023 revealed no tax positions that would have a material impact on the financial statements. As of june 30, 2024, management of the organization believes that it has no uncertain tax positions that qualify for either recognition or disclosure in the financial statements. Tax years ended june 30, 2021 and later remain subject to examination by the irs.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 31747 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 76262 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | THE CAPITAL APPEALS PROJECT IS A NON-PROFIT LAW OFFICE THAT PROVIDES DIRECT APPEAL TRIAL MONITORING, JUVENILE LIFE WITHOUT PAROLE, AND POST-CONVICTION APPEAL REPRESENTATION TO INDIGENT INMATES ON DEATH ROW. THE CAPITAL APPEALS PROJECT ALSO PROVIDES OTHER KINDS OF CRIMINAL DEFENSE REPRESENTATION AT THE BEHEST OF THE LOUISIANA PUBLIC DEFENDER BOARD. |
| IRS990/AllOtherContributionsAmt | 0 | 151889 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 100 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 5723 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 5823 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | CECELIA KAPPEL |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 5048615735 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 7214 ST CHARLES AVENUE BOX 907 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | NEW ORLEANS |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | LA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 70118 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 143606 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 202618 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 1100 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 108900 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 110000 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 1 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 1318956 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 0 |
| IRS990/CYOtherExpensesAmt | 0 | 397321 |
| IRS990/CYOtherRevenueAmt | 0 | 21 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 14334 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 907322 |
| IRS990/CYTotalExpensesAmt | 0 | 1304643 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1318977 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 8 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 155 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 163 |
| IRS990/Desc | 0 | TO REPRESENT ALL DEFENDANTS IN LOUISIANA ON DIRECT APPEAL OF A CONVICTION AND DEATH SENTENCE, AND TO SUPPORT THE LOUISIANA PUBLIC DEFENDER BOARD IN TAKING ON ANY NECESSARY POSTCONVICTION CASES, RIGHTS REPRESENTATION, JUVENILE LIFE WITHOUT PAROLE, OR PRE-TRIAL CONSULTATION THEY REQUIRE. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 38525 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 10 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 1262530 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 17075 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 17075 |
| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | 883 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 883 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 86228 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 86228 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 50.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 25807 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | JANCY HOEFFEL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | MELANIE CARR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | UNA DEAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | REBECCA HUDSMITH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | SOREN GISLESON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | DENISE LEBOEUF |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | WILBERT RIDEAU |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | JUDGE CALVIN JOHNSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | ANDREA ARMSTRONG |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | CECELIA KAPPEL |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 110000 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | EXECUTIVE DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 2001 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 9 |
| IRS990/GovernmentGrantsAmt | 0 | 1167067 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 1318977 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 9 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 6040 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 7689 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 13729 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 2 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 11834 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 163 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 0 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 11834 |
| IRS990/LegalDomicileStateCd | 0 | LA |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | THE CAPITAL APPEALS PROJECT IS A NON-PROFIT LAW OFFICE THAT PROVIDES DIRECT APPEAL REPRESENTATION TO INDIGENT INMATES ON DEATH ROW. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 112046 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 126380 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 73521 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 126380 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 7277 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 138266 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 145543 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 612 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 612 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 1507 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 149172 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 150679 |
| IRS990/OtherExpensesGrp/Desc | 0 | EXPERT FEES |
| IRS990/OtherExpensesGrp/Desc | 1 | MISCELLANEOUS |
| IRS990/OtherExpensesGrp/Desc | 2 | FELLOWSHIP AWARDS |
| IRS990/OtherExpensesGrp/Desc | 3 | ADMINISTRATION |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 4841 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 12000 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 2774 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 43314 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 20179 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 5633 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 43314 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 25020 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 12000 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 8407 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | OTHER INCOME |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 21 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 21 |
| IRS990/OtherRevenueTotalAmt | 0 | 21 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 6022 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 596178 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 602200 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 167 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 16565 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 16732 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 277 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 27434 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 27711 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | JANCY HOEFFEL |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 1187831 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 379093 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 7937 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -115945 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 932620 |
| IRS990/PYTotalExpensesAmt | 0 | 1311713 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 1195768 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 14334 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
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| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 1326888 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 1336188 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 1312736 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 6482599 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 440031 |
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| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.82910 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 6482599 |
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| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 1326888 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 1336188 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 1312736 |
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| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
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| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 4876 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 1304643 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
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| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 6958 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 6958 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 1318977 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION'S EVALUATION AS OF JUNE 30, 2024 AND 2023 REVEALED NO TAX POSITIONS THAT WOULD HAVE A MATERIAL IMPACT ON THE FINANCIAL STATEMENTS. AS OF JUNE 30, 2024, MANAGEMENT OF THE ORGANIZATION BELIEVES THAT IT HAS NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. TAX YEARS ENDED JUNE 30, 2021 AND LATER REMAIN SUBJECT TO EXAMINATION BY THE IRS. |
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| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 1304643 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW. IT IS NOT SIGNED AND FILED UNTIL IT HAS BEEN APPROVED BY THE BOARD. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | AS PER OUR BYLAWS: "EACH DIRECTOR SHALL NOTIFY AND DISCLOSE TO THE BOARD ANY REAL, POTENTIAL OR PERCEIVED CONFLICT OF INTEREST OF SUCH DIRECTOR WITH RESPECT TO ANY MATTER COMING BEFORE THE BOARD FOR A VOTE OR ACTION THEREON. NO DIRECTOR HAVING A CONFLICT OF INTEREST SHALL VOTE ON SUCH MATTER AND NO SUCH DIRECTOR SHALL BE COUNTED FOR PURPOSES OF DETERMINING WHETHER A QUORUM EXISTS AT A MEETING WHEN SUCH MATTER IS CONSIDERED AND ACTED UPON BY THE BOARD." |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE LOUISIANA STATE BOARD HAS APPROVED A STATE-WIDE PAY SCALE WHICH IS USED TO DETERMINE COMPENSATION. WHEN THE APPROVED COMPENSATION FOR A GIVEN POSITION IS A RANGE, THE EXECUTIVE DIRECTOR DETERMINES THE COMPENSATION AMOUNT SO THAT IT FALLS WITHIN THAT RANGE. THE BOARD OF DIRECTORS APPROVES THE COMPENSATION OF THE EXECUTIVE DIRECTOR, ALSO USING THE STATE-WIDE PAY SCALE AS A DETERMINING BASIS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE CAPITAL APPEALS PROJECT MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | NO CHANGES FROM THE PRIOR YEAR. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART XII, LINE 2C: |
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| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
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| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 31747 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 76262 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 31747 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 76262 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 112046 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 126380 |
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| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 202642 |
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| IRS990/TravelGrp/TotalAmt | 0 | 38524 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 7214 ST CHARLES AVE CAMPUS BOX 907 |
| IRS990/USAddress/CityNm | 0 | NEW ORLEANS |
| IRS990/USAddress/StateAbbreviationCd | 0 | LA |
| IRS990/USAddress/ZIPCd | 0 | 70118 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 9 |
| IRS990/VotingMembersIndependentCnt | 0 | 9 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | JANCY HOEFFEL |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | CHAIR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 5048615735 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-05-05 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | THE CAPITAL APPEALS PROJECT |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | CAPI |
| ReturnHeader/Filer/EIN | 0 | 721510957 |
| ReturnHeader/Filer/PhoneNum | 0 | 5048615735 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 7214 ST CHARLES AVE CAMPUS BOX 9 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | NEW ORLEANS |
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Displayed year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.