First District Appellate Project FY2020 filing

Tax-deductible

Oakland, CA501(c)(3)EIN 94-2984112

Fdap's mission is to ensure quality representation of indigent appellants in criminal, delinquency, dependency and mental health appeals in the first district court of appeal.

501(c)(3) charity; gifts are tax-deductible.
85¢ of each $1 spent went to programs.
$873K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2020 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 6
filings with a surplus
Average deficit $23K a year · under 1% of revenue · last 6 filings
Worth a look: a surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
85%
of spending
Looks good: 85% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$873K
to officers and key staff · 28% of spending
Worth a look: pay to officers and key staff is 28% of spending; over 20%.
Pt VII · Sec A
Cash reserves
3 mo
of spending, in cash
Looks good: 3.1 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $236
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$675K
37% of total assets
Looks good: liabilities are 37% of assets; 50% or less.
Pt X · Ln 26
Independent board members
13
of 13 voting members
Looks good: 13 of 13 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$3.1M
Spent
$3.1M
To programs
85%
Net assets
$1.1M
By yearFY2020–FY2025
Revenue
$3.1M
FY2020
Revenue by fiscal year
FY2020$3.1M
FY2021$3.1M
FY2022$3.4M
FY2023$3.2M
FY2024$3.3M
FY2025$3.2M
Expenses
$3.1M
FY2020
Expenses by fiscal year
FY2020$3.1M
FY2021$3.0M
FY2022$3.4M
FY2023$3.4M
FY2024$3.2M
FY2025$3.2M
Net assets
$1.1M
FY2020
Net assets by fiscal year
FY2020$1.1M
FY2021$1.2M
FY2022$1.2M
FY2023$970K
FY2024$1.0M
FY2025$974K

From the FY2020 Form 990 (year ending June 2020) · figures checked against the IRS filing · see the original

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You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Mar 1986.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

85 cents of each dollar spent went to programs.

Program services 85% · $2.6M Management & general 15% · $474K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Who runs it and what they're paid

21 people listed on the 990; $873K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2019); the FY2020 filing did not itemize Part VII
Executive Dir.
$148,156Pt VII · Sec A
$126,877Pt VII · Sec A
Staff Attorney
$126,814Pt VII · Sec A
Staff Attorney
$124,657Pt VII · Sec A
Staff Attorney
$121,466Pt VII · Sec A
Staff Attorney
$121,160Pt VII · Sec A
Staff Attorney
$104,269Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Jonathan Soglin$167,590$169,187$156,871$152,813$149,510$148,156
J Bradley O'Connell$146,685$147,802————
Richard Braucher$145,348$146,169$136,211$132,710$129,053$126,814
Amy Grigsby$144,613$145,318$135,385$132,239$127,511$124,657
Jeremy Price—$141,105$130,419—$125,313$121,466
James Bradley O'Connel——$138,004———
Louise Collari$137,287$135,341$126,106$118,744$110,787$104,269
James Bradley O'Connell———$135,362$130,757$126,877

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See First District Appellate Project executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Provides legal representation for low-income individuals in appeals.

Provided by the organization

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1 program service account for $2.6M of program spending, described in the organization's own filed words · FY2019.
01

The organization administers the first district of california court of appeals court-appointed counsel program for indigent appellants, providing representation either by our staff attorneys or by attorneys from a panel the organization administers. The number of people served between july 1, 2019 and june 30, 2020 was 1,090.

$2.6Mprogram expense

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Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2023
Total grants receivedfrom 2 funders$236

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$3.1M
Ln 12
Gifts and grantsLn 1h$2.9M
Fees for servicesLn 2g$217K
Other incomeLn 4–11$2K
Money outPt IX
$3.1M
Ln 25
Programscol B$2.6M
Managementcol C$474K
Owns and owesPt X
$1.1M
net assets · Ln 32
Cash and savingsLn 1–2$800K
Total assetsLn 16$1.8M
LiabilitiesLn 26$675K
PeoplePt VI, VII
21
listed · VII A
PaidVII A7
Voting boardVI 1a13
IndependentVI 1b13
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$2.9M
Government grantsLn 1e$2.9M
Noncash giftsLn 1g$4K
Fees for servicesLn 2g$217K
Other incomeLn 4–11$2K
Total revenueLn 12$3.1M
Assets in detailPt X, end of year
CashLn 1$800K
Cash and savings togetherLn 1–2$800K
Land, buildings, equipmentLn 10c$6K
Other assetsLn 15$46K
Total assetsLn 16$1.8M
LiabilitiesLn 26$675K
Net assetsLn 32$1.1M
OperationsPt I, VI
EmployeesI 524
VolunteersI 614
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$394K$800K
Land, buildings, equipmentLn 10c$7K$6K
Total assetsLn 16$1.3M$1.8M
LiabilitiesLn 26$209K$675K
Net assetsLn 32$1.1M$1.1M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$371K$240K$131K
Other salaries and wagesLn 7$1.6M$1.4M$160K
Pension plan contributionsLn 8$124K$118K$6K
Other employee benefitsLn 9$405K$371K$34K
Payroll taxesLn 10$138K$118K$19K
Other fees for servicesLn 11g$76K$3K$73K
Office expensesLn 13$24K$23K$1K
Information technologyLn 14$25K$23K$2K
OccupancyLn 16$256K$233K$23K
Depreciation, depletion and amortizationLn 22$3K$2K$239
InsuranceLn 23$34K$18K$17K
Other expenses (24a–d)Ln 24$61K$57K$3K
All other expensesLn 24e$22K$17K$5K
Total functional expensesLn 25$3.1M$2.6M$474K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $3.2M$3.2M−$65K$974K 990 PDF
FY2024 $3.3M$3.2M$69K$1.0M 990 PDF
FY2023 $3.2M$3.4M−$221K$970K 990 PDF
FY2022 $3.4M$3.4M−$16K$1.2M 990 PDF
FY2021 $3.1M$3.0M$72K$1.2M 990 PDF
FY2020 Viewing $3.1M$3.1M$24K$1.1M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2020 990 (4 parts)
Part VIII · Statement of revenue $3,126,994 across 7 lines filed
VIII-1e Government grants$2,896,523
VIII-1f All other contributions, gifts and grants$11,580
VIII-1g Noncash contributions (included above)$4,017
VIII-1h Total contributions, gifts and grants$2,908,103
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $217,338$217,338
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $1,553$1,553
VIII-12 Total revenueRelated to mission $218,891 · Unrelated business $0 · Excluded from tax $0$3,126,994
Part IX · Statement of functional expenses $3,103,320 across 13 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $240,113 · Management $131,103$371,216
IX-7 Other salaries and wagesPrograms $1,404,778 · Management $159,530$1,564,308
IX-8 Pension plan contributionsPrograms $118,129 · Management $5,770$123,899
IX-9 Other employee benefitsPrograms $370,858 · Management $33,755$404,613
IX-10 Payroll taxesPrograms $118,462 · Management $19,426$137,888
IX-11g Other fees for servicesPrograms $3,277 · Management $73,041$76,318
IX-13 Office expensesPrograms $22,781 · Management $1,328$24,109
IX-14 Information technologyPrograms $23,032 · Management $1,994$25,026
IX-16 OccupancyPrograms $232,979 · Management $23,042$256,021
IX-22 Depreciation, depletion and amortizationPrograms $2,416 · Management $239$2,655
IX-23 InsurancePrograms $17,852 · Management $16,527$34,379
IX-24 Other expenses (24a–d)Programs $57,360 · Management $3,269$60,629
IX-24e All other expensesPrograms $17,054 · Management $5,205$22,259
IX-25 Total functional expensesPrograms $2,629,091 · Management $474,229 · Fundraising $0$3,103,320
Part X · Balance sheet $1,814,366 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $394,096$800,303
X-4 Accounts receivableStart of year $809,074$890,334
X-9 Prepaid expenses and deferred chargesStart of year $69,477$71,309
X-10c Land, buildings and equipment, netStart of year $6,587$6,335
X-15 Other assetsStart of year $46,085$46,085
X-16 Total assetsStart of year $1,325,319$1,814,366
X-17 Accounts payable and accrued expensesStart of year $209,417$274,790
X-24 Unsecured notes and loans payableStart of year $0$400,000
X-26 Total liabilitiesStart of year $209,417$674,790
X-27 Net assets without donor restrictionsStart of year $1,115,902$1,139,576
X-32 Total net assets or fund balancesStart of year $1,115,902$1,139,576
X-33 Total liabilities and net assetsStart of year $1,325,319$1,814,366
Part XI · Reconciliation of net assets $1,139,576 net assets at year end
XI-1 Total revenue$3,126,994
XI-2 Total expenses$3,103,320
XI-3 Revenue less expenses$23,674
XI-4 Net assets at start of year$1,115,902
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$1,139,576

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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