Civic Intelligence

California Appellate Project

990 • Fiscal year 2016 • EIN 95-3920973

Jul 01, 2015 to Jun 30, 2016 • Filed on May 11, 2017

101 Second St No 600San Francisco, CA 94105

(415) 495-0500

Siviq Scores

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

Liabilities / Assets

47th percentile

0.20x

Higher debt load relative to assets than 47% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Liabilities / Revenue

31st percentile

0.11x

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

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Net Margin

34th percentile

-0.6%

Higher net margin than 34% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Top Officer Pay

61st percentile

$208,734

Higher top officer pay than 61% of similar nonprofits.

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

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Asset Growth

30th percentile

-2.0%

Faster asset growth than 30% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2015 to 2016

Revenue Growth

40th percentile

0.1%

Faster revenue growth than 40% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2015 to 2016

Assets

Down

$6,053,478

Down $126,453 (-2.0%) from 2015

Net Assets

Down

$4,835,032

Down $68,921 (-1.4%) from 2015

Liabilities

Down

$1,218,446

Down $57,532 (-4.5%) from 2015

Revenue

Up

$10,757,697

Up $13,166 (+0.1%) from 2015

Expenses

Down

$10,826,618

Down $153,535 (-1.4%) from 2015

Net Income

Up

-$68,921

Up $166,701 (+71%) from 2015

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

2016

Assets$6,053,478
Liabilities$1,218,446
Net Assets$4,835,032

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

2016

Revenue$10,757,697
Expenses$10,826,618
Net Income-$68,921
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
May 11, 2017
Return Version
2015v3.0
Gross Receipts
$10,757,697
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$3,275,053$2,800,402▼ $474,651
Accounts Receivable$2,290,852$2,297,167▲ $6,315
Cash and Non-Interest-Bearing Accounts$264,123$603,072▲ $338,949
Prepaid Expenses and Deferred Charges$179,938$218,488▲ $38,550
Land, Buildings, and Equipment, Net$43,385$17,769▼ $25,616
Total Assets$6,179,931$6,053,478▼ $126,453
Other Assets Total$126,580$116,580▼ $10,000
Liabilities
Accounts Payable and Accrued Expenses$1,275,978$1,218,446▼ $57,532
Total Liabilities$1,275,978$1,218,446▼ $57,532
Net Assets / Fund Balance
Unrestricted Net Assets$4,903,953$4,835,032▼ $68,921
Total Net Assets Fund Balance$4,903,953$4,835,032▼ $68,921
Total Liabilities and Net Assets / Fund Balance$6,179,931$6,053,478▼ $126,453

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$16,622$782,091$798,713
Leasehold Improvements$497$193,512$194,009
Other Land Buildings$650$120,932$121,582
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jonathan B SteinerExecutive Director-laFT$153,446$55,288$208,734
Laura MurrySupervising Attorney-sfFT$148,039$31,648$179,687
Jay KohornAssistant Director-laFT$152,398$26,867$179,265
Mary MonaSr Training Attorney-sfFT$136,685$33,793$170,478
Mary GreenleeSr Staff Attorney-sfFT$132,260$37,228$169,488
Aundre HerronSr Staff Attorney-sfFT$133,883$26,278$160,161
Patricia DanielsSenior Staff AttorneyFT$132,312$23,823$156,135
Joseph SchlesingerExecutive Director sfFT$137,314$112$137,426

Board Members and Trustees

NameTitle
Lynne R LasryBoard Member
Marilyn BednarskiBoard Member
Michael J LightfootBoard Member
Nanci G ClinchBoard Member
Paula MitchellBoard 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
$10,651,182
Program Service Revenue
$0
Investment Income
$12,460
Other Revenue
$94,055
All Other Contributions
$133
Change in Net Assets
$-68,921

Audited Revenue Reconciliation

Revenue per Audited Statements
$10,757,697
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$10,757,697
Total Revenue per Form 990
$10,757,697
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$8,169,861
Other Expenses$2,656,757
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$4,974,850$492,018-$5,466,868
Other Employee Benefits$1,152,052$119,903-$1,271,955
Occupancy$937,866$221,568-$1,159,434
Pension Plan Contributions$472,744$49,202-$521,946
Current Officers, Directors, Trustees, and Key Employees$409,354$62,339-$471,693
Information Technology$384,004$56,273-$440,277
Payroll Taxes$396,167$41,232-$437,399
Office Expenses$317,581$66,843-$384,424
Fees for Services Other$142,950$15,584-$158,534
Insurance$103,928$8,481-$112,409
All Other Expenses$48,652$30,272-$78,924
Travel$51,575$342-$51,917
Depreciation Depletion$27,065$6,766-$33,831
Fees for Services Accounting-$23,150-$23,150
Conferences and Meetings-$2,453-$2,453
Fees for Services Legal-$2,000-$2,000
Other Expenses$892$88-$980
Total Functional Expenses$9,590,376$1,236,242$0$10,826,618

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$10,826,618
Total Expenses per Audited Statements$10,826,618
Total Expenses per Form 990$10,826,618
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

Filer Name
California Appellate Project
EIN
95-3920973
Phone
4154950500
Address
101 SECOND ST NO 600, SAN FRANCISCO, CA 94105

Signing Officer

Name
Joseph Schlesinger
Title
Executive Director of CAP Sf
Phone
4154950500
Signed
2017-05-11
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
79
Volunteers
19

Preparer

Firm
Hood & Strong Llp
Address
275 BATTERY ST STE 900, SAN FRANCISCO, CA 94111
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 23701d 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, 2016, 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.

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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 2016 THE SAN FRANCISCO OFFICE OF CAP ASSISTED APPROXIMATELY 136 PRIVATE ATTORNEYS APPOINTED TO PROVIDE REPRESENTATION IN APPROXIMATELY 285 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 323 CONDEMNED DEFENDANTS WHO ARE PARTIALLY OR COMPLETELY UNREPRESENTED BY APPOINTED COUNSEL.
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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/TitleTxt9BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt10EXECUTIVE DIRECTOR-LA
IRS990/Form990PartVIISectionAGrp/TitleTxt11EXECUTIVE DIR-SF
IRS990/Form990PartVIISectionAGrp/TitleTxt12ASSISTANT DIRECTOR-LA
IRS990/Form990PartVIISectionAGrp/TitleTxt13SUPERVISING ATTORNEY-SF
IRS990/Form990PartVIISectionAGrp/TitleTxt14SENIOR STAFF ATTORNEY
IRS990/Form990PartVIISectionAGrp/TitleTxt15SR TRAINING ATTORNEY-SF
IRS990/Form990PartVIISectionAGrp/TitleTxt16SR STAFF ATTORNEY-SF
IRS990/Form990PartVIISectionAGrp/TitleTxt17SR STAFF ATTORNEY-SF
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IRS990/OccupancyGrp/TotalAmt01159434
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IRS990/OtherEmployeeBenefitsGrp/TotalAmt01271955
IRS990/OtherExpensesGrp/Desc0EQUIP REPAIR & MAINT
IRS990/OtherExpensesGrp/Desc1STAFF DUES
IRS990/OtherExpensesGrp/Desc2TRAINING & CON'T ED
IRS990/OtherExpensesGrp/Desc3STAFF RECRUITMENT
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt12974
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt288
IRS990/OtherExpensesGrp/ProgramServicesAmt0139018
IRS990/OtherExpensesGrp/ProgramServicesAmt117194
IRS990/OtherExpensesGrp/ProgramServicesAmt214484
IRS990/OtherExpensesGrp/ProgramServicesAmt3892
IRS990/OtherExpensesGrp/TotalAmt0173772
IRS990/OtherExpensesGrp/TotalAmt120168
IRS990/OtherExpensesGrp/TotalAmt214484
IRS990/OtherExpensesGrp/TotalAmt3980
IRS990/OtherRevenueMiscGrp/BusinessCd0541900
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IRS990/OtherRevenueMiscGrp/Desc2COPY SALES
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IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt123707
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt2348
IRS990/OtherRevenueTotalAmt094055
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0492018
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt04974850
IRS990/OtherSalariesAndWagesGrp/TotalAmt05466868
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
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IRS990/PayrollTaxesGrp/ProgramServicesAmt0396167
IRS990/PayrollTaxesGrp/TotalAmt0437399
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt049202
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IRS990/PoliticalCampaignActyInd00
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0218488
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 2015-2016, THE LOS ANGELES OFFICE OF CAP: (1) MATCHED ABOUT 3,000 NEW INDIGENT CLIENTS TO APPROPRIATE PRIVATE ATTORNEYS ON A PANEL OF ABOUT 480 QUALIFIED ATTORNEYS, BASED ON SKILL, EXPERIENCE AND CASE COMPLEXITY, AND RECOMMENDED TO THE COURT OF APPEAL, SECOND APPELLATE DISTRICT, THAT THE MATCHED ATTORNEYS BE APPOINTED TO REPRESENT THE CLIENTS; (2) PROVIDED RESOURCES AND ASSISTANCE SERVICES, INCLUDING CASE-SPECIFIC TRAINING TO THE APPOINTED ATTORNEYS IN (CON'T ON SCH O) ABOUT 5,000 CASES (MANY OF WHICH TAKE MORE THAN ONE YEAR TO COMPLETE); (3) PROVIDED SEMINARS AND EDUCATION TO THE PANEL OF ATTORNEYS; AIDING THEIR DEVELOPMENT AND PROVIDING A SAFETY NET FOR THEIR COMPETENT REPRESENTATION OF THEIR CLIENTS IN THESE CASES; (4) DIRECTLY REPRESENTED INDIGENT CLIENTS IN ABOUT 300 CASES; AND (5) ASSISTED THE COURT OF APPEAL, IN PROMOTING THE INTEGRITY OF THE COURT-APPOINTED COUNSEL SYSTEM AND ENSURING THAT THE COURT RECEIVES USEFUL AND APPROPRIATE BRIEFING .
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt04622632
IRS990/ProgSrvcAccomActy2Grp/GrantAmt00
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt010733206
IRS990/PYExcessBenefitTransInd00
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IRS990/PYOtherExpensesAmt02707947
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IRS990/QuidProQuoContributionsInd00
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt010733206
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt010651892
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt010716716
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IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt046352
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IRS990ScheduleA/PublicSupportTotal170Amt053480872
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt010745237
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
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IRS990ScheduleD/EquipmentGrp/BookValueAmt016622
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IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0798713
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IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt010826618
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IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0193512

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