Civic Intelligence

California Appellate Project

990 • Fiscal year 2014 • EIN 95-3920973

Jul 01, 2013 to Jun 30, 2014 • Filed on Apr 27, 2015

101 Second St No 60094105

(415) 495-0500

Siviq Scores

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

Liabilities / Assets

45th percentile

0.20x

Higher debt load relative to assets than 45% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2014

Liabilities / Revenue

31st percentile

0.12x

Higher debt load relative to revenue than 31% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2014

Net Margin

24th percentile

-3.1%

Higher net margin than 24% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2014

Top Officer Pay

61st percentile

$202,729

Higher top officer pay than 61% of similar nonprofits.

Top officer pay equals 1.9% of source-year revenue.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2014

Asset Growth

15th percentile

-4.5%

Faster asset growth than 15% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Assets

Down

$6,390,081

Down $302,723 (-4.5%) from 2013

Net Assets

Down

$5,139,575

Down $326,775 (-6.0%) from 2013

Liabilities

Up

$1,250,506

Up $24,052 (+2.0%) from 2013

Revenue

$10,662,575

No earlier filing loaded for comparison.

Expenses

Up

$10,989,350

Up $785,411 (+7.7%) from 2013

Net Income

-$326,775

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$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

2014

Assets$6,390,081
Liabilities$1,250,506
Net Assets$5,139,575

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2014

Revenue$10,662,575
Expenses$10,989,350
Net Income-$326,775
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Apr 27, 2015
Return Version
2013v4.0
Gross Receipts
$10,662,575
Mission and Program Overview

Mission

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.

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
Savings and Temporary Cash Investments$3,107,275$2,882,800▼ $224,475
Accounts Receivable$2,313,781$2,289,188▼ $24,593
Cash and Non-Interest-Bearing Accounts$855,636$767,581▼ $88,055
Prepaid Expenses and Deferred Charges$204,175$231,383▲ $27,208
Land, Buildings, and Equipment, Net$65,357$82,549▲ $17,192
Total Assets$6,692,804$6,390,081▼ $302,723
Other Assets Total$146,580$136,580▼ $10,000
Liabilities
Accounts Payable and Accrued Expenses$1,226,454$1,250,506▲ $24,052
Total Liabilities$1,226,454$1,250,506▲ $24,052
Net Assets / Fund Balance
Unrestricted Net Assets$5,466,350$5,139,575▼ $326,775
Total Net Assets Fund Balance$5,466,350$5,139,575▼ $326,775
Total Liabilities and Net Assets / Fund Balance$6,692,804$6,390,081▼ $302,723

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$65,048$859,690$924,738
Leasehold Improvements$17,503$176,506$194,009
Other Land Buildings$-2$121,147$121,145
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jonathan B SteinerExecutive Director-laFT$155,000$47,729$202,729
Michael G MillmanExecutive Director-sfFT$156,972$38,560$195,532
Linda RobertsonSenior Staff Attorney-sfFT$144,975$36,303$181,278
Jay KohornAssistant Director-laFT$151,693$23,586$175,279
Steven ParnesSupervising Attorney-sfFT$135,957$37,443$173,400
Laura MurrySupervising Attorney-sfFT$131,571$37,178$168,749
Aundre HerronSenior Staff Attorney-sfFT$137,858$28,241$166,099
Mary GreenleeSenior Staff Attorney-sfFT$129,362$23,593$152,955

Board Members and Trustees

NameTitle
Geoffrey Van LoucksBoard Member
Lynne R LasryBoard Member
Michael J LightfootBoard Member
Nanci G ClinchBoard Member
Sean KennedyBoard Member
Thomas W EresCorp CFO/board Member
Anthony MurrayCorp Pres/board Member
Herbert M RosenthalCorp Sec/board Member
Leland R Selna JrCorp VP/board Member
Revenue and Support

Revenue Composition

Contributions and Grants
$10,651,892
Program Service Revenue
$0
Investment Income
$10,683
Other Revenue
$0
Change in Net Assets
$-326,775

Audited Revenue Reconciliation

Revenue per Audited Statements
$10,662,575
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$10,662,575
Total Revenue per Form 990
$10,662,575
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$8,341,655
Other Expenses$2,646,845
Grants and Similar Amounts Paid$850
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$5,101,923$504,586-$5,606,509
Other Employee Benefits$1,163,221$121,065-$1,284,286
Occupancy$768,485$181,552-$950,037
Pension Plan Contributions$482,360$50,203-$532,563
Current Officers, Directors, Trustees, and Key Employees$414,778$62,941-$477,719
Payroll Taxes$399,046$41,532-$440,578
Office Expenses$345,404$72,699-$418,103
Information Technology$343,300$50,309-$393,609
Fees for Services Other$294,618$32,117-$326,735
Insurance$93,509$7,630-$101,139
Travel$58,459$387-$58,846
Depreciation Depletion$44,114$11,029-$55,143
All Other Expenses$31,393$12,479-$43,872
Fees for Services Accounting-$22,000-$22,000
Other Expenses$11,506$7,159-$18,665
Conferences and Meetings-$7,407-$7,407
Fees for Services Legal-$5,226-$5,226
Grants to Domestic Orgs$850--$850
Total Functional Expenses$9,745,383$1,243,967$0$10,989,350

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$10,989,350
Total Expenses per Audited Statements$10,989,350
Total Expenses per Form 990$10,989,350
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 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
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, Part VI, Section B, Line 11

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 15A

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

EIN
95-3920973
Phone
4154950500

Signing Officer

Name
Joseph Schlesinger
Title
Executive Director of CAP Sf
Phone
4154950500
Signed
2015-04-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joseph Schlesinger
Formed
1983
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
9
Employees
79
Volunteers
45

Preparer

Preparer
Maga E Kisriev
Phone
4157810793
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 23701(d) of the california revenue and taxation code. Accordingly, no provision for income taxes has been made in the accompanying financial statements. Cap follows the guidance of the financial accounting standards board (fasb) asc topic 740 for accounting for uncertainty in income taxes. As of june 30, 2014, 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 consolidated financial statements. With few exceptions, cap is no longer subject to income tax examinations by the internal revenue service for the years ending june 30, 2010 and before. Similarly, cap is no longer subject to tax examinations by the california franchise tax board for the years ending june 30, 2009 and before.

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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 2014 THE SAN FRANCISCO OFFICE OF CAP ASSISTED APPROXIMATELY 155 PRIVATE ATTORNEYS APPOINTED TO PROVIDE REPRESENTATION IN APPROXIMATELY 266 DEATH JUDGMENT CASES. IN ADDITION, IT PROVIDED TRAINING PROGRAMS, CONSULTATIONS, AND RESEARCH MATERIALS FOR APPOINTED (CON'T ON SCH O) COUNSEL. IT ALSO PROVIDED RECORD GATHERING SERVICES TO APPROXIMATELY 317 CONDEMNED DEFENDANTS WHO ARE PARTIALLY OR COMPLETELY UNREPRESENTED BY APPOINTED COUNSEL.
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt160
IRS990/Form990PartVIISectionAGrp/TitleTxt0CORP PRES/BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt1CORP VP/BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt2CORP CFO/BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt3CORP SEC/BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9EXECUTIVE DIRECTOR-SF
IRS990/Form990PartVIISectionAGrp/TitleTxt10EXECUTIVE DIRECTOR-LA
IRS990/Form990PartVIISectionAGrp/TitleTxt11ASSISTANT DIRECTOR-LA
IRS990/Form990PartVIISectionAGrp/TitleTxt12SENIOR STAFF ATTORNEY-SF
IRS990/Form990PartVIISectionAGrp/TitleTxt13SENIOR STAFF ATTORNEY-SF
IRS990/Form990PartVIISectionAGrp/TitleTxt14SUPERVISING ATTORNEY-SF
IRS990/Form990PartVIISectionAGrp/TitleTxt15SUPERVISING ATTORNEY-SF
IRS990/Form990PartVIISectionAGrp/TitleTxt16SENIOR STAFF ATTORNEY-SF
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IRS990/FSAuditedInd01
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IRS990/GamingActivitiesInd00
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IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
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IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
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IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
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IRS990/LegalDomicileStateCd0CA
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO 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.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
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IRS990/NetAssetsOrFundBalancesEOYAmt05139575
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
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IRS990/OccupancyGrp/ProgramServicesAmt0768485
IRS990/OccupancyGrp/TotalAmt0950037
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt072699
IRS990/OfficeExpensesGrp/ProgramServicesAmt0345404
IRS990/OfficeExpensesGrp/TotalAmt0418103
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0146580
IRS990/OtherAssetsTotalGrp/EOYAmt0136580
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0121065
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt01163221
IRS990/OtherEmployeeBenefitsGrp/TotalAmt01284286
IRS990/OtherExpensesGrp/Desc0EQUIP REPAIR & MAINT
IRS990/OtherExpensesGrp/Desc1STORAGE
IRS990/OtherExpensesGrp/Desc2DUES
IRS990/OtherExpensesGrp/Desc3PAYROLL SERVICES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt039445
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt111370
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt22831
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt37159
IRS990/OtherExpensesGrp/ProgramServicesAmt0157778
IRS990/OtherExpensesGrp/ProgramServicesAmt118272
IRS990/OtherExpensesGrp/ProgramServicesAmt216367
IRS990/OtherExpensesGrp/ProgramServicesAmt311506
IRS990/OtherExpensesGrp/TotalAmt0197223
IRS990/OtherExpensesGrp/TotalAmt129642
IRS990/OtherExpensesGrp/TotalAmt219198
IRS990/OtherExpensesGrp/TotalAmt318665
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0504586
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt05101923
IRS990/OtherSalariesAndWagesGrp/TotalAmt05606509
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt041532
IRS990/PayrollTaxesGrp/ProgramServicesAmt0399046
IRS990/PayrollTaxesGrp/TotalAmt0440578
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt050203
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0482360
IRS990/PensionPlanContributionsGrp/TotalAmt0532563
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0204175
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0231383
IRS990/PrincipalOfficerNm0JOSEPH SCHLESINGER
IRS990/ProfessionalFundraisingInd00
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.DURING 2014, THE LOS ANGELES OFFICE OF CAP: (1) MATCHED ABOUT 2,750 NEWCLIENTS TO APPROPRIATE PRIVATE ATTORNEYS ON A PANEL OF ABOUT 475 QUALIFIED ATTORNEYS, BASED ON SKILL, EXPERIENCE AND CASE COMPLEXITY, AND RECOMMENDED TO THE COURT OF APPEAL, SECOND APPELLATE DISTRICT, THAT THE MATCHED ATTORNEYS BE APPOINTMENT TO REPRESENT THE CLIENTS; (2) PROVIDED RESOURCES AND ASSISTANCE SERVICES, INCLUDING CASE-SPECIFIC TRAINING IN ALMOST 5,000 CASES (MANY OF WHICH TAKE (CON'T ON SCH O) MORE THAN ONE YEAR TO COMPLETE); (3) WORKED WITH APPROXIMATELY 500 APPOINTED ATTORNEYS FROM THE PRIVATE SECTOR ON ONE OR MORE CASES; (4) DIRECTLY REPRESENTED INDIGENT CLIENTS IN OVER 300 CASES; AND (5) ASSISTED THE COURT OF APPEAL, SECOND APPELLATE DISTRICT, IN ENSURING THAT ALL QUALIFIED INDIGENT CLIENTS RECEIVED REPRESENTATION THAT WAS COMPETENT AND BRIEFING THAT WAS USEFUL TO THE COURT.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt04623590
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt010633821
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt04923
IRS990/PYOtherExpensesAmt02248185
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0434805
IRS990/PYSalariesCompEmpBnftPaidAmt07955754
IRS990/PYTotalExpensesAmt010203939
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt010638744
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-326775
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt03107275
IRS990/SavingsAndTempCashInvstGrp/EOYAmt02882800
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt010651892
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt010633821
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt010716716
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt010519163
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt010945925
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt053467517
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt010683
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt04923
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt06961
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt09847
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt021432
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt053846
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99900
IRS990ScheduleA/PublicSupportPY170Pct00.99850
IRS990ScheduleA/PublicSupportTotal170Amt053467517
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt010651892
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt010633821
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt010716716
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt010945925
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt053467517
IRS990ScheduleA/TotalSupportAmt053521363
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/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt065048
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0859690
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0924738
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
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IRS990ScheduleD/FootnoteTextInd0X
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IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0176506
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0194009
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0-2
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0121147
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0121145
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt010662575
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0CAP IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND SECTION 23701(D) OF THE CALIFORNIA REVENUE AND TAXATION CODE. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN MADE IN THE ACCOMPANYING FINANCIAL STATEMENTS. CAP FOLLOWS THE GUIDANCE OF THE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ASC TOPIC 740 FOR ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. AS OF JUNE 30, 2014, 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 CONSOLIDATED FINANCIAL STATEMENTS. WITH FEW EXCEPTIONS, CAP IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE INTERNAL REVENUE SERVICE FOR THE YEARS ENDING JUNE 30, 2010 AND BEFORE. SIMILARLY, CAP IS NO LONGER SUBJECT TO TAX EXAMINATIONS BY THE CALIFORNIA FRANCHISE TAX BOARD FOR THE YEARS ENDING JUNE 30, 2009 AND BEFORE.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt082549
IRS990ScheduleD/TotalExpensesPerForm990Amt010989350
IRS990ScheduleD/TotalRevenuePerForm990Amt010662575
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt010662575
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt010989350
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/CompensationSurveyInd0X

Document Assets

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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