Civic Intelligence

California Appellate Project

EIN 95-3920973 • 501(c)3 • San Francisco, CA

Profile

To recruit, train, assist and evaluate private counsel appointed to represent indigent defendants in appeals of criminal convictions, and to provide direct representation in such cases.

Refreshing map…

345 California Street 1400San Francisco, CA 94104

www.capsf.org and www.lacap.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

82nd percentile

0.65x

Higher debt load relative to assets than 82% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

70th percentile

0.53x

Higher debt load relative to revenue than 70% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

42nd percentile

1.5%

Higher net margin than 42% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

63rd percentile

$228,230

Higher top officer pay than 63% of similar nonprofits.

Top officer pay equals 1.8% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

95th percentile

71%

Faster asset growth than 95% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

40th percentile

2.6%

Faster revenue growth than 40% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Up

$6,014,014

Up $814,448 (+16%) from 2022

Liabilities

Up

$2,655,720

Up $1,111,190 (+72%) from 2022

Net Assets

Down

$3,358,294

Down $296,742 (-8.1%) from 2022

Revenue

Up

$12,282,501

Up $1,184,883 (+11%) from 2022

Expenses

Up

$12,579,243

Up $794,021 (+6.7%) from 2022

Net Income

Up

-$296,742

Up $390,862 (+57%) from 2022

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $5,862,402Liabilities 2011: $1,304,466Net Assets 2011: $4,557,9362011Assets 2012: $6,279,914Liabilities 2012: $1,248,369Net Assets 2012: $5,031,5452012Assets 2013: $6,692,804Liabilities 2013: $1,226,454Net Assets 2013: $5,466,3502013Assets 2014: $6,390,081Liabilities 2014: $1,250,506Net Assets 2014: $5,139,5752014Assets 2015: $6,179,931Liabilities 2015: $1,275,978Net Assets 2015: $4,903,9532015Assets 2016: $6,053,478Liabilities 2016: $1,218,446Net Assets 2016: $4,835,0322016Assets 2017: $6,131,023Liabilities 2017: $1,243,201Net Assets 2017: $4,887,8222017Assets 2018: $6,174,371Liabilities 2018: $1,205,129Net Assets 2018: $4,969,2422018Assets 2019: $6,451,454Liabilities 2019: $1,250,852Net Assets 2019: $5,200,6022019Assets 2020: $6,293,259Liabilities 2020: $1,402,288Net Assets 2020: $4,890,9712020Assets 2021: $5,763,935Liabilities 2021: $1,421,295Net Assets 2021: $4,342,6402021Assets 2022: $5,199,566Liabilities 2022: $1,544,530Net Assets 2022: $3,655,0362022Assets 2023: $6,014,014Liabilities 2023: $2,655,720Net Assets 2023: $3,358,2942023

Highlighted filing

2023

Assets$6,014,014
Liabilities$2,655,720
Net Assets$3,358,294

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$15M$10M$5.0M$0-$5.0MExpenses 2011: $10,707,5692011Expenses 2012: $10,250,0782012Expenses 2013: $10,203,9392013Revenue 2014: $10,662,575Expenses 2014: $10,989,350Net Income 2014: -$326,7752014Revenue 2015: $10,744,531Expenses 2015: $10,980,153Net Income 2015: -$235,6222015Revenue 2016: $10,757,697Expenses 2016: $10,826,618Net Income 2016: -$68,9212016Revenue 2017: $10,682,475Expenses 2017: $10,629,685Net Income 2017: $52,7902017Revenue 2018: $10,906,380Expenses 2018: $10,824,960Net Income 2018: $81,4202018Revenue 2019: $11,152,993Expenses 2019: $10,921,633Net Income 2019: $231,3602019Revenue 2020: $11,122,467Expenses 2020: $11,432,098Net Income 2020: -$309,6312020Revenue 2021: $11,023,144Expenses 2021: $11,571,476Net Income 2021: -$548,3322021Revenue 2022: $11,097,618Expenses 2022: $11,785,222Net Income 2022: -$687,6042022Revenue 2023: $12,282,501Expenses 2023: $12,579,243Net Income 2023: -$296,7422023

Highlighted filing

2023

Revenue$12,282,501
Expenses$12,579,243
Net Income-$296,742

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$6.01$2.66$3.36$12.3$12.6$0.30
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.20$1.54$3.66$11.1$11.8$0.69
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.76$1.42$4.34$11.0$11.6$0.55
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.29$1.40$4.89$11.1$11.4$0.31
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.45$1.25$5.20$11.2$10.9$0.23
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.17$1.21$4.97$10.9$10.8$0.08
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.13$1.24$4.89$10.7$10.6$0.05
2016Detailed filing. Detailed filing data is available for this year.$6.05$1.22$4.84$10.8$10.8$0.07
2015Detailed filing. Detailed filing data is available for this year.$6.18$1.28$4.90$10.7$11.0$0.24
2014Detailed filing. Detailed filing data is available for this year.$6.39$1.25$5.14$10.7$11.0$0.33
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.69$1.23$5.47$10.2
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.28$1.25$5.03$10.3
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.86$1.30$4.56$10.7
Latest Detailed Filing

The latest 2023 filing currently has summary financial data only. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
May 4, 2023
Return Version
2021v4.2
Gross Receipts
$11,097,618
Mission and Program Overview

Mission

To aid to the supreme court of california and second district court of appeal in meeting their obligations to provide competent and qualified defense counsel for indigent defendants in capital and other appeals and habeas corpus proceedings by providing assistance to private appointed counsel in these cases.

To recruit, train, assist and evaluate private counsel appointed to represent (con't on sch o) indigent defendants in appeals of criminal convictions, and to provide direct representation in such cases.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$2,795,591$3,407,166▲ $611,575
Savings and Temporary Cash Investments$2,042,390$911,698▼ $1,130,692
Cash and Non-Interest-Bearing Accounts$421,044$375,689▼ $45,355
Prepaid Expenses and Deferred Charges$229,523$235,530▲ $6,007
Land, Buildings, and Equipment, Net$34,052$28,148▼ $5,904
Total Assets$5,763,935$5,199,566▼ $564,369
Other Assets Total$241,335$241,335→ $0
Liabilities
Accounts Payable and Accrued Expenses$1,421,295$1,544,530▲ $123,235
Total Liabilities$1,421,295$1,544,530▲ $123,235
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,342,640$3,655,036▼ $687,604
Total Net Assets Fund Balance$4,342,640$3,655,036▼ $687,604
Total Liabilities and Net Assets / Fund Balance$5,763,935$5,199,566▼ $564,369

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$19,305$585,447$604,752
Leasehold Improvements$8,407$186,885$195,292
Other Land Buildings$436$86,875$87,311
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Richard LennonExecutive Director-laFT$177,697$44,706$222,403
Joseph SchlesingerExecutive Director-sfFT$163,774$52,653$216,427
Jay KohornAssistant Director-laFT$166,168$34,118$200,286
Nancy GaynorSenior Attorney-laFT$141,345$46,089$187,434
Cheryl LutzSenior Attorney-laFT$139,273$46,089$185,362
Laura MurrySupervising Attorney-sfFT$141,235$32,375$173,610
Sarah ChesterSupervising Attorney-sfFT$139,585$29,922$169,507
Patricia DanielsSenior Staff Attorney-sfFT$139,216$26,066$165,282

Board Members and Trustees

NameTitle
Jonathan SteinerBoard Member
Lynne R LasryBoard Member
Michael J LightfootBoard Member
Paula MitchellBoard Member
Sean K KennedyBoard Member
Nanci G ClinchBoard Member Emeritus
Thomas W EresCorp CFO/board Member
Anthony MurrayCorp Pres/board Member
Marilyn BednarskiCorp Sec/board Member
Leland R Selna JrCorp VP/board Member
Revenue and Support

Revenue Composition

Contributions and Grants
$11,073,782
Program Service Revenue
$0
Investment Income
$16,336
Other Revenue
$7,500
Change in Net Assets
$-687,604

Audited Revenue Reconciliation

Revenue per Audited Statements
$11,097,618
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$11,097,618
Total Revenue per Form 990
$11,097,618
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$9,063,633
Other Expenses$2,721,589
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$5,655,261$559,312-$6,214,573
Occupancy$1,290,214$302,643-$1,592,857
Other Employee Benefits$1,108,138$109,596-$1,217,734
Pension Plan Contributions$566,899$56,067-$622,966
Current Officers, Directors, Trustees, and Key Employees$363,357$148,414-$511,771
Payroll Taxes$451,896$44,693-$496,589
Office Expenses$224,441$45,970-$270,411
Fees for Services Other$182,784$20,310-$203,094
Information Technology$143,154$21,391-$164,545
Insurance$145,231$12,629-$157,860
All Other Expenses$39,683$24,322-$64,005
Conferences and Meetings-$46,012-$46,012
Fees for Services Accounting-$27,000-$27,000
Depreciation Depletion$14,130$3,532-$17,662
Travel$13,759$139-$13,898
Other Expenses$5,618$1,302-$5,618
Fees for Services Legal-$900-$900
Total Functional Expenses$10,333,490$1,451,732$0$11,785,222

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$11,785,221
Total Expenses per Audited Statements$11,785,221
Total Expenses per Form 990$11,785,221
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
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, Part VI, Section B, Line 11B

The taxpayer's accounting firm forwarded the form 990 to the finance and audit committee. The finance and audit committee reviewed the form 990 and forwarded it, with recommendations, to the board for their approval.

Form 990, Part VI, Section B, Line 12C

Officers, directors, and key employees sign a statement annually that they have received, read, understand, and agree to comply with california appellate project's conflict of financial interest policy. In addition, they either state they have no conflicts or list any potential conflicts, and the board takes appropriate action to resolve any issues.

Form 990, Part VI, Section B, Line 15

Protocol for compensation of cap's executive directors: cap's board of directors sets compensation only for the two executive directors of cap/san francisco and cap/los angeles. All other cap salaries are set by the management of each office. Each contract year the board, pursuant to board policy, obtains the information it needs to set salaries. The board's premise is that, where feasible, compensation should at least include a cost-of-living increase. The executive directors are bound by applicable provisions of erisa. For cap/los angeles, the board shall request the salaries and benefits paid to the executive directors of the other court of appeal appellate projects. However, such information is intended to be informative and not dispositive. Other factors, such as the size of cap/los angeles, the size and complexity of its caseload, and any additional responsibilities of its executive director will be considered. For cap/san francisco, comparable salaries may be found at the other offices engaged in death penalty post-conviction litigation: the office of the state public defender, the habeas corpus resource center, and the office of the attorney general, taking into account that the salaries of the heads of those offices are set by the legislature and may be lower than the salaries of their senior attorneys. Although cap is a private, nongovernmental organization, the board shall take into consideration that all compensation and benefits emanate from a state-approved contract.

Form 990, Part VI, Section C, Line 19

The california appellate project's governing documents are made available to the public upon request for the same period of time set forth in sec. 6104(d).

Filing and Contact Details

Filer

Filer Name
California Appellate Project
EIN
95-3920973
Phone
4154950500
Address
345 CALIFORNIA STREET 1400, SAN FRANCISCO, CA 94104

Signing Officer

Name
Joseph Schlesinger
Title
Executive Director of CAP Sf
Phone
4154950500
Signed
2023-05-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joseph Schlesinger
Formed
1983
Legal Domicile
CA
Voting Board Members
10
Independent Board Members
10
Employees
78
Volunteers
25

Preparer

Firm
Hood & Strong Llp
Address
60 SO MARKET ST STE 200, SAN JOSE, CA 95113
Preparer
Maga E Kisriev
Phone
4089988400
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

Cap is exempt from income taxes under section 501(c)(3) of the internal revenue code and section 23701d of the california revenue and taxation code. Accordingly, no provision for income taxes has been made in the accompanying financial statements. As of june 30, 2022, management evaluated cap's tax positions and concluded that cap had maintained its tax-exempt status and had taken no uncertain tax positions that require adjustment to the financial statements.

Raw XML AppendixShowing 400 of 644 raw XML fields

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/ActivityOrMissionDesc0TO RECRUIT, TRAIN, ASSIST AND EVALUATE PRIVATE COUNSEL APPOINTED TO REPRESENT (CON'T ON SCH O) INDIGENT DEFENDANTS IN APPEALS OF CRIMINAL CONVICTIONS, AND TO PROVIDE DIRECT REPRESENTATION IN SUCH CASES.
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IRS990/Desc0THE CALIFORNIA APPELLATE PROJECT (CAP) IS A NON-PROFIT CORPORATION ESTABLISHED BY THE STATE BAR OF CALIFORNIA. IT BEGAN OPERATION IN SAN FRANCISCO IN SEPTEMBER, 1983 AS A LAW OFFICE UNDER CONTRACT WITH THE JUDICIAL COUNCIL OF CALIFORNIA TO RECRUIT, TRAIN, ASSIST AND EVALUATE PRIVATE COUNSEL APPOINTED TO REPRESENT INDIGENT DEFENDANTS IN DEATH PENALTY CASES AND NON-CAPITAL APPEALS AND WRITS IN THE CALIFORNIA SUPREME COURT.IN 2022 THE SAN FRANCISCO OFFICE OF CAP ASSISTED APPROXIMATELY 90 PRIVATE ATTORNEYS APPOINTED TO PROVIDE REPRESENTATION IN APPROXIMATELY 254 MATTERS ARISING FROM 237 DEATH JUDGMENTS. IN ADDITION, IT PROVIDED TRAINING PROGRAMS, CONSULTATIONS, AND RESEARCH MATERIALS FOR APPOINTED COUNSEL. IT ALSO PROVIDED RECORD GATHERING SERVICES TO APPROXIMATELY 330 CONDEMNED DEFENDANTS WHO ARE PARTIALLY OR COMPLETELY UNREPRESENTED BY APPOINTED COUNSEL.
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IRS990/Form990PartVIISectionAGrp/PersonNm17LAURA MURRY
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IRS990/ProgSrvcAccomActy2Grp/Desc0IN OCTOBER, 1986, CAP OPENED A LOS ANGELES OFFICE UNDER SEPARATE CONTRACT WITH THE JUDICIAL COUNCIL OF CALIFORNIA TO PROVIDE SIMILAR SERVICES IN NON-CAPITAL CASES IN THE SECOND DISTRICT OF THE CALIFORNIA COURT OF APPEAL.ASSISTED COURT-APPOINTED COUNSEL REPRESENTING INDIGENT CLIENTS IN ABOUT 2,300 CASES, CRIMINAL, JUVENILE JUSTICE (DELINQUENCY), CHILD WELFARE (JUVENILE DEPENDENCY), AND CONSERVATORSHIP CASES. DIRECTLY REPRESENTED INDIGENT CLIENTS IN 181 CASES, CRIMINAL AND CHILD WELFARE (JUVENILE DEPENDENCY). TRAININGS AND EDUCATION FOR PANEL OF ATTORNEYS QUALIFIED TO REPRESENT INDIGENT CLIENTS, INCLUDING SEMINARS AND RESOURCE MATERIALS.
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