Liabilities / Assets
45th percentile
Higher debt load relative to assets than 45% of similar nonprofits.
990 • Fiscal year 2014 • EIN 95-3920973
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
45th percentile
Higher debt load relative to assets than 45% of similar nonprofits.
Liabilities / Revenue
31st percentile
Higher debt load relative to revenue than 31% of similar nonprofits.
Net Margin
24th percentile
Higher net margin than 24% of similar nonprofits.
Top Officer Pay
61st percentile
Higher top officer pay than 61% of similar nonprofits.
Top officer pay equals 1.9% of source-year revenue.
Asset Growth
15th percentile
Faster asset growth than 15% of similar nonprofits.
Revenue Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
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.
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.
| Line | Beginning | End | Change |
|---|---|---|---|
| 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 | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $65,048 | $859,690 | $924,738 |
| Leasehold Improvements | $17,503 | $176,506 | $194,009 |
| Other Land Buildings | $-2 | $121,147 | $121,145 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Jonathan B Steiner | Executive Director-la | FT | $155,000 | $47,729 | $202,729 |
| Michael G Millman | Executive Director-sf | FT | $156,972 | $38,560 | $195,532 |
| Linda Robertson | Senior Staff Attorney-sf | FT | $144,975 | $36,303 | $181,278 |
| Jay Kohorn | Assistant Director-la | FT | $151,693 | $23,586 | $175,279 |
| Steven Parnes | Supervising Attorney-sf | FT | $135,957 | $37,443 | $173,400 |
| Laura Murry | Supervising Attorney-sf | FT | $131,571 | $37,178 | $168,749 |
| Aundre Herron | Senior Staff Attorney-sf | FT | $137,858 | $28,241 | $166,099 |
| Mary Greenlee | Senior Staff Attorney-sf | FT | $129,362 | $23,593 | $152,955 |
| Name | Title |
|---|---|
| Geoffrey Van Loucks | Board Member |
| Lynne R Lasry | Board Member |
| Michael J Lightfoot | Board Member |
| Nanci G Clinch | Board Member |
| Sean Kennedy | Board Member |
| Thomas W Eres | Corp CFO/board Member |
| Anthony Murray | Corp Pres/board Member |
| Herbert M Rosenthal | Corp Sec/board Member |
| Leland R Selna Jr | Corp VP/board Member |
| Line Item | Amount |
|---|---|
| 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 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| 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 |
| Line Item | Amount |
|---|---|
| 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 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“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.”
“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.”
“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.”
“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).”
“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.”
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 | 1226454 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 1250506 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 2313781 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 2289188 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | 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. |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 12479 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 31393 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 43872 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1 | 0 | JAMES MCPHERSON |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 4154950500 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1 | 0 | 101 SECOND STREET SUITE 600 |
| IRS990/BooksInCareOfDetail/USAddress/City | 0 | SAN FRANCISCO |
| IRS990/BooksInCareOfDetail/USAddress/State | 0 | CA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCode | 0 | 94105 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 855636 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 767581 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 62941 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 414778 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 477719 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt | 0 | 7407 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 7407 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 10651892 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 850 |
| IRS990/CYInvestmentIncomeAmt | 0 | 10683 |
| IRS990/CYOtherExpensesAmt | 0 | 2646845 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -326775 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 8341655 |
| IRS990/CYTotalExpensesAmt | 0 | 10989350 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 10662575 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 11029 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 44114 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 55143 |
| IRS990/Desc | 0 | THE 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. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 79 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 5121793 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 22000 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 22000 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 5226 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 5226 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 32117 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 294618 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 326735 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 12 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 13 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 14 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 15 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 16 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 4 | X |
| 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/KeyEmployeeInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 5 | 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 | 38560 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 47729 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 23586 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 12 | 36303 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 13 | 28241 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 14 | 37443 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 15 | 37178 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 16 | 23593 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | ANTHONY MURRAY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | LELAND R SELNA JR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | THOMAS W ERES |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | HERBERT M ROSENTHAL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | GEOFFREY VAN LOUCKS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | NANCI G CLINCH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | MICHAEL J LIGHTFOOT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | LYNNE R LASRY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | SEAN KENNEDY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | MICHAEL G MILLMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | JONATHAN B STEINER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | JAY KOHORN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | LINDA ROBERTSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 13 | AUNDRE HERRON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 14 | STEVEN PARNES |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 15 | LAURA MURRY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 16 | MARY GREENLEE |
| 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 | 156972 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 155000 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 151693 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 12 | 144975 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 13 | 137858 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 14 | 135957 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 15 | 131571 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 16 | 129362 |
| 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/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | CORP PRES/BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | CORP VP/BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | CORP CFO/BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | CORP SEC/BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | EXECUTIVE DIRECTOR-SF |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | EXECUTIVE DIRECTOR-LA |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | ASSISTANT DIRECTOR-LA |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | SENIOR STAFF ATTORNEY-SF |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | SENIOR STAFF ATTORNEY-SF |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 14 | SUPERVISING ATTORNEY-SF |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 15 | SUPERVISING ATTORNEY-SF |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 16 | SENIOR STAFF ATTORNEY-SF |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1983 |
| 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 | 10651892 |
| IRS990/GrantAmt | 0 | 850 |
| IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt | 0 | 850 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 850 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 10662575 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 9 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 30 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 50309 |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 343300 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 393609 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 7630 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 93509 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 101139 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 10683 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 10683 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 19 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 1157343 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 65357 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 82549 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 1239892 |
| IRS990/LegalDomicileStateCd | 0 | CA |
| 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 | 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. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 5466350 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 5139575 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 181552 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 768485 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 950037 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 72699 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 345404 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 418103 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 146580 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 136580 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 121065 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 1163221 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 1284286 |
| IRS990/OtherExpensesGrp/Desc | 0 | EQUIP REPAIR & MAINT |
| IRS990/OtherExpensesGrp/Desc | 1 | STORAGE |
| IRS990/OtherExpensesGrp/Desc | 2 | DUES |
| IRS990/OtherExpensesGrp/Desc | 3 | PAYROLL SERVICES |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 39445 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 11370 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 2831 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 3 | 7159 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 157778 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 18272 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 16367 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 11506 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 197223 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 29642 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 19198 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 18665 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 504586 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 5101923 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 5606509 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 41532 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 399046 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 440578 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 50203 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 482360 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 532563 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 204175 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 231383 |
| IRS990/PrincipalOfficerNm | 0 | JOSEPH SCHLESINGER |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | IN 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/ExpenseAmt | 0 | 4623590 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 10633821 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 4923 |
| IRS990/PYOtherExpensesAmt | 0 | 2248185 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 434805 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 7955754 |
| IRS990/PYTotalExpensesAmt | 0 | 10203939 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 10638744 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -326775 |
| 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 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 3107275 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 2882800 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 10651892 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 10633821 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 10716716 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 10519163 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 10945925 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 53467517 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 10683 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 4923 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 6961 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 9847 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 21432 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 53846 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.99900 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.99850 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 53467517 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 10651892 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 10633821 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 10716716 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 10519163 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 10945925 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 53467517 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 53521363 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| 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 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 65048 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 859690 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 924738 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 10989350 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 17503 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 176506 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 194009 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | -2 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 121147 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 121145 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 10662575 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 82549 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 10989350 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 10662575 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 10662575 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 10989350 |
| IRS990ScheduleJ/AnyNonFixedPaymentsInd | 0 | 0 |
| IRS990ScheduleJ/BoardOrCommitteeApprovalInd | 0 | X |
| IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd | 0 | 0 |
| IRS990ScheduleJ/CompensationSurveyInd | 0 | X |
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Displayed year
2014 • Form 990Detailed filing. Detailed filing data is available for this year.