First District Appellate Project FY2022 filing

Tax-deductible

Oakland, CA501(c)(3)EIN 94-2984112Revenue $3.4M in FY2022

On file with the IRSfdap.org1212 Broadway Ste 1200, 94612-1814 · Oakland, CATax-exempt since Mar 1986Publicly supported charity — 170(b)(1)(A)(vi)

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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.
87¢ of each $1 spent went to programs.
$919K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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FY2022 · 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
87%
of spending
Looks good: 87% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$919K
to officers and key staff · 27% of spending
Worth a look: pay to officers and key staff is 27% of spending; over 20%.
Pt VII · Sec A
Cash reserves
2 mo
of spending, in cash
Fine: 2.0 months of spending in cash; 1 to 3.
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
$315K
21% of total assets
Looks good: liabilities are 21% of assets; 50% or less.
Pt X · Ln 26
Independent board members
16
of 16 voting members
Looks good: 16 of 16 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$3.4M
+10% vs prior year
Spent
$3.4M
To programs
87%
Net assets
$1.2M
By yearFY2020–FY2025
Revenue
$3.4M
FY2022▲ +10%
Tap a bar for its year
Revenue by fiscal year
FY2020$3.1M
FY2021$3.1M
FY2022$3.4M
FY2023$3.2M
FY2024$3.3M
FY2025$3.2M
Expenses
$3.4M
FY2022▲ +13%
Tap a bar for its year
Expenses by fiscal year
FY2020$3.1M
FY2021$3.0M
FY2022$3.4M
FY2023$3.4M
FY2024$3.2M
FY2025$3.2M
Net assets
$1.2M
FY2022▼ -1%
Tap a bar for its year
Net assets by fiscal year
FY2020$1.1M
FY2021$1.2M
FY2022$1.2M
FY2023$970K
FY2024$1.0M
FY2025$974K

From the FY2022 Form 990 (year ending June 2022) · figures checked against the IRS filing · see the original

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You’re viewing the FY2022 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

87 cents of each dollar spent went to programs.

Program services 87% · $3.0M Management & general 13% · $435K

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

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Who runs it and what they're paid

23 people listed on the 990; $919K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2021); the FY2022 filing did not itemize Part VII
Executive Dir.
$152,813Pt VII · Sec A
$135,362Pt VII · Sec A
Staff Attorney
$133,820Pt VII · Sec A
Staff Attorney
$132,710Pt VII · Sec A
Staff Attorney
$132,239Pt VII · Sec A
Staff Attorney
$118,744Pt VII · Sec A
Staff Attorney, Supervising Attorney
$113,235Pt 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.

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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.

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Provided by the organization

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1 program · $3.0M · in their own filed words · FY2021
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, 2021 and june 30, 2022 was 819.

$3.0Mprogram expense

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 FY2022 990, line by line.

1The main four
Money inPt VIII
$3.4M
Ln 12
Gifts and grantsLn 1h$3.3M
Fees for servicesLn 2g$78K
Other incomeLn 4–11$6K
Money outPt IX
$3.4M
Ln 25
Programscol B$3.0M
Managementcol C$435K
Owns and owesPt X
$1.2M
net assets · Ln 32
Cash and savingsLn 1–2$563K
Total assetsLn 16$1.5M
LiabilitiesLn 26$315K
PeoplePt VI, VII
23
listed · VII A
PaidVII A7
Voting boardVI 1a16
IndependentVI 1b16
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$3.3M
Government grantsLn 1e$3.3M
Noncash giftsLn 1g$661
Fees for servicesLn 2g$78K
Other incomeLn 4–11$6K
Total revenueLn 12$3.4M
Assets in detailPt X, end of year
CashLn 1$563K
Cash and savings togetherLn 1–2$563K
Land, buildings, equipmentLn 10c$7K
Other assetsLn 15$46K
Total assetsLn 16$1.5M
LiabilitiesLn 26$315K
Net assetsLn 32$1.2M
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 FY22End FY22
Cash and savingsLn 1–2$555K$563K
Land, buildings, equipmentLn 10c$9K$7K
Total assetsLn 16$1.9M$1.5M
LiabilitiesLn 26$678K$315K
Net assetsLn 32$1.2M$1.2M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$403K$296K$108K
Other salaries and wagesLn 7$1.7M$1.6M$120K
Pension plan contributionsLn 8$139K$129K$11K
Other employee benefitsLn 9$416K$374K$42K
Payroll taxesLn 10$154K$136K$18K
Other fees for servicesLn 11g$82K$5K$76K
Office expensesLn 13$23K$19K$4K
Information technologyLn 14$61K$59K$3K
OccupancyLn 16$273K$248K$25K
Depreciation, depletion and amortizationLn 22$3K$2K$941
InsuranceLn 23$33K$16K$17K
Other expenses (24a–d)Ln 24$67K$64K$4K
All other expensesLn 24e$14K$7K$6K
Total functional expensesLn 25$3.4M$3.0M$435K$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 Viewing $3.4M$3.4M−$16K$1.2M 990 PDF
FY2021 $3.1M$3.0M$72K$1.2M 990 PDF
FY2020 $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 FY2022 990 (6 parts)
Part I · Summary $3,387,422 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $2,903,889$3,303,701
I-9 Program service revenuePrior year $164,528$78,066
I-10 Investment incomePrior year $0$0
I-11 Other revenuePrior year $5,033$5,655
I-12 Total revenuePrior year $3,073,450$3,387,422
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $2,525,166$2,847,558
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $476,307$555,381
I-18 Total expensesPrior year $3,001,473$3,402,939
I-19 Revenue less expensesPrior year $71,977−$15,517
Part VI · Governance 16 of 16 board members independent, no flags
VI-1a Voting members of the governing body16
VI-1b Independent voting members16
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $3,387,422 across 7 lines filed
VIII-1e Government grants$3,296,538
VIII-1f All other contributions, gifts and grants$7,163
VIII-1g Noncash contributions (included above)$661
VIII-1h Total contributions, gifts and grants$3,303,701
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $78,066$78,066
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $5,655$5,655
VIII-12 Total revenueRelated to mission $83,721 · Unrelated business $0 · Excluded from tax $0$3,387,422
Part IX · Statement of functional expenses $3,402,939 across 13 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $295,739 · Management $107,754$403,493
IX-7 Other salaries and wagesPrograms $1,613,934 · Management $120,291$1,734,225
IX-8 Pension plan contributionsPrograms $128,517 · Management $10,856$139,373
IX-9 Other employee benefitsPrograms $374,028 · Management $42,272$416,300
IX-10 Payroll taxesPrograms $136,072 · Management $18,095$154,167
IX-11g Other fees for servicesPrograms $5,307 · Management $76,385$81,692
IX-13 Office expensesPrograms $18,780 · Management $3,923$22,703
IX-14 Information technologyPrograms $58,989 · Management $2,508$61,497
IX-16 OccupancyPrograms $248,414 · Management $24,569$272,983
IX-22 Depreciation, depletion and amortizationPrograms $1,710 · Management $941$2,651
IX-23 InsurancePrograms $15,762 · Management $17,061$32,823
IX-24 Other expenses (24a–d)Programs $63,571 · Management $3,733$67,304
IX-24e All other expensesPrograms $7,239 · Management $6,489$13,728
IX-25 Total functional expensesPrograms $2,968,062 · Management $434,877 · Fundraising $0$3,402,939
Part X · Balance sheet $1,510,538 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $554,512$562,539
X-4 Accounts receivableStart of year $1,194,646$765,647
X-9 Prepaid expenses and deferred chargesStart of year $131,340$129,667
X-10c Land, buildings and equipment, netStart of year $9,250$6,600
X-15 Other assetsStart of year $0$46,085
X-16 Total assetsStart of year $1,889,748$1,510,538
X-17 Accounts payable and accrued expensesStart of year $278,195$314,502
X-24 Unsecured notes and loans payableStart of year $400,000$0
X-26 Total liabilitiesStart of year $678,195$314,502
X-27 Net assets without donor restrictionsStart of year $1,211,553$1,196,036
X-32 Total net assets or fund balancesStart of year $1,211,553$1,196,036
X-33 Total liabilities and net assetsStart of year $1,889,748$1,510,538
Part XI · Reconciliation of net assets $1,196,036 net assets at year end
XI-1 Total revenue$3,387,422
XI-2 Total expenses$3,402,939
XI-3 Revenue less expenses−$15,517
XI-4 Net assets at start of year$1,211,553
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$1,196,036

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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