California Appellate Project

Tax-deductible

San Francisco, CA501(c)(3)Since 1983Crime & LegalEIN 95-3920973Revenue $12.9M in FY2024

On file with the IRS425 California St, 94104-2102 · San Francisco, CATax-exempt since Jul 1984Publicly supported charity — 170(b)(1)(A)(vi)

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To aid to the supreme court of California and second district court of appeal in meeting their obligations to provide competent and qualified defense counsel for indigent defendants in capital and other appeals and habeas corpus proceedings by providing assistance to private appointed counsel in these cases.

501(c)(3) charity; gifts are tax-deductible.
89¢ of each $1 spent went to programs.
Run by 25 volunteers and 76 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · 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
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 5
filings with a surplus
Average deficit $330K a year · 3% of revenue · last 5 filings
Concern: a surplus in 1 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
89%
of spending
Looks good: 89% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$1.3M
to officers and key staff · 11% of spending
Top officer’s pay lower than 75% of similar orgs
Looks good: pay to officers and key staff is 11% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
3 mo
of spending, in cash
Fine: 2.6 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$6.6M
62% of total assets
Fine: liabilities are 62% of assets; 50% to 65%.
Pt X · Ln 26
Independent board members
6
of 6 voting members
Looks good: 6 of 6 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$12.9M
+2% vs prior year
Spent
$12.4M
To programs
89%
Net assets
$4.0M
By yearFY2020–FY2024
Revenue
$12.9M
FY2024▲ +2%
Tap a bar for its year
Revenue by fiscal year
FY2020$11.1M
FY2021$11.0M
FY2022$11.1M
FY2023$12.3M
FY2024$12.6M
FY2024$12.9M
Expenses
$12.4M
FY2024+0.08%
Tap a bar for its year
Expenses by fiscal year
FY2020$11.4M
FY2021$11.6M
FY2022$11.8M
FY2023$12.6M
FY2024$12.4M
FY2024$12.4M
Net assets
$4.0M
FY2024▲ +13%
Tap a bar for its year
Net assets by fiscal year
FY2020$4.9M
FY2021$4.3M
FY2022$3.7M
FY2023$3.4M
FY2024$3.6M
FY2024$4.0M

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

Form 990 (PDF) Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jul 1984.

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

Where the money goes

89 cents of each dollar spent went to programs.

Program services 89% · $11.0M Management & general 11% · $1.4M

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

16 people listed on the 990; $1.3M paid to officers and key staff.

Part VII, Section A · reportable compensation
Supervising Attorney
$174,308Pt VII · Sec A
Supervising Attorney
$172,582Pt VII · Sec A
Executive Director
$172,499Pt VII · Sec A
Asst Exec Director
$170,180Pt VII · Sec A
Exec Dir & Senior Attorney
$164,763Pt VII · Sec A
Senior Attorney
$162,991Pt VII · Sec A
Exec Dir & Senior Attorney
$160,597Pt VII · Sec A
Senior Attorney
$150,300Pt VII · Sec A

Laura Murry’s $174K as Supervising Attorney is at the 25th percentile of top reported officer pay among 247 $10–100M crime & legal nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

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

NameFY2024FY2024FY2023FY2022FY2021FY2020
Richard Lennon$164,763$175,180$175,195$177,697$177,697$170,485
Laura Murry$174,308$151,673$147,598$141,235$141,235$140,987
Sarah a Chester$172,582$150,171————
Joseph Schlesinger$172,499$169,950$171,099$163,774$164,744$164,594
Jay Kohorn$170,180$170,195$170,195$166,168$166,168$162,171
Patricia Daniels$162,991——$139,216—$138,516
Jennifer Peabody$160,597$150,180$146,195———
David Andreasen$150,300$150,300————

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

Trains, assists, and evaluates lawyers representing low-income defendants.

Provided by the organization

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2 programs · $11.0M · in their own filed words · FY2024
01

Cap-Sf

In 2024, the san francisco office of cap assisted approximately 81 private attorneys who were appointed to represent clients in about 235 cases stemming from 220 judgments including approximately 70 habeas corpus proceedings.

$5.5Mprogram expense
02

Cap-La

Assisted court-appointed counsel in representing indigent clients in over 4,000 cases, including criminal, juvenile justice (delinquency), child welfare (juvenile dependency), and conservatorship matters.

$5.5Mprogram expense

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$12.9M
Ln 12
Gifts and grantsLn 1h$12.9M
Investment incomeLn 3$28K
Money outPt IX
$12.4M
Ln 25
Programscol B$11.0M
Managementcol C$1.4M
Owns and owesPt X
$4.0M
net assets · Ln 32
Cash and savingsLn 1–2$2.7M
Total assetsLn 16$10.6M
LiabilitiesLn 26$6.6M
PeoplePt VI, VII
16
listed · VII A
PaidVII A8
Voting boardVI 1a6
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$12.9M
Government grantsLn 1e$12.9M
Investment incomeLn 3$28K
Total revenueLn 12$12.9M
Assets in detailPt X, end of year
CashLn 1$1.0M
SavingsLn 2$1.7M
Cash and savings togetherLn 1–2$2.7M
Land, buildings, equipmentLn 10c$45K
Other assetsLn 15$4.5M
Total assetsLn 16$10.6M
LiabilitiesLn 26$6.6M
Net assetsLn 32$4.0M
OperationsPt I, VI
EmployeesI 576
VolunteersI 625
Fiscal year endsHeaderDecember
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 FY24End FY24
Cash and savingsLn 1–2$2.9M$2.7M
Land, buildings, equipmentLn 10c$22K$45K
Total assetsLn 16$10.3M$10.6M
LiabilitiesLn 26$6.7M$6.6M
Net assetsLn 32$3.6M$4.0M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$668K$481K$187K
Other salaries and wagesLn 7$6.9M$6.3M$587K
Pension plan contributionsLn 8$680K$619K$61K
Other employee benefitsLn 9$1.5M$1.3M$131K
Payroll taxesLn 10$560K$510K$50K
Accounting feesLn 11c$69K$62K$7K
Other fees for servicesLn 11g$146K$131K$15K
Office expensesLn 13$280K$232K$48K
Information technologyLn 14$274K$238K$36K
OccupancyLn 16$810K$656K$154K
TravelLn 17$37K$36K$368
Conferences, conventions and meetingsLn 19$2K$2K
Depreciation, depletion and amortizationLn 22$16K$12K$3K
InsuranceLn 23$225K$207K$18K
Other expenses (24a–d)Ln 24$304K$221K$83K
All other expensesLn 24e$32K$28K$4K
Total functional expensesLn 25$12.4M$11.0M$1.4M$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 $12.6M$12.4M$194K$3.6M 990 PDF
FY2023 $12.3M$12.6M−$297K$3.4M 990 PDF
FY2022 $11.1M$11.8M−$688K$3.7M 990 PDF
FY2021 $11.0M$11.6M−$548K$4.3M 990 PDF
FY2020 $11.1M$11.4M−$310K$4.9M 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 FY2024 990 (6 parts)
Part I · Summary $12,887,467 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $12,593,579$12,859,210
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $11,106$28,257
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $12,604,685$12,887,467
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 $10,000,670$10,226,005
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $2,409,597$2,194,355
I-18 Total expensesPrior year $12,410,267$12,420,360
I-19 Revenue less expensesPrior year $194,418$467,107
Part VI · Governance 6 of 6 board members independent, no flags
VI-1a Voting members of the governing body6
VI-1b Independent voting members6
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 $12,887,467 across 4 lines filed
VIII-1e Government grants$12,859,210
VIII-1h Total contributions, gifts and grants$12,859,210
VIII-3 Investment incomeExcluded from tax $28,257$28,257
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $28,257$12,887,467
Part IX · Statement of functional expenses $12,420,360 across 16 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $480,988 · Management $187,051$668,039
IX-7 Other salaries and wagesPrograms $6,274,807 · Management $587,054$6,861,861
IX-8 Pension plan contributionsPrograms $618,985 · Management $61,218$680,203
IX-9 Other employee benefitsPrograms $1,324,754 · Management $131,020$1,455,774
IX-10 Payroll taxesPrograms $509,716 · Management $50,412$560,128
IX-11c Accounting feesPrograms $62,491 · Management $6,943$69,434
IX-11g Other fees for servicesPrograms $131,176 · Management $14,576$145,752
IX-13 Office expensesPrograms $232,126 · Management $47,544$279,670
IX-14 Information technologyPrograms $238,169 · Management $35,589$273,758
IX-16 OccupancyPrograms $656,257 · Management $153,937$810,194
IX-17 TravelPrograms $36,457 · Management $368$36,825
IX-19 Conferences, conventions and meetingsManagement $1,670$1,670
IX-22 Depreciation, depletion and amortizationPrograms $12,418 · Management $3,104$15,522
IX-23 InsurancePrograms $207,369 · Management $18,032$225,401
IX-24 Other expenses (24a–d)Programs $221,278 · Management $82,922$304,200
IX-24e All other expensesPrograms $28,330 · Management $3,599$31,929
IX-25 Total functional expensesPrograms $11,035,321 · Management $1,385,039 · Fundraising $0$12,420,360
Part X · Balance sheet $10,612,497 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $1,060,625$1,001,790
X-2 Savings and temporary cash investmentsStart of year $1,847,981$1,711,346
X-4 Accounts receivableStart of year $2,145,750$3,155,829
X-9 Prepaid expenses and deferred chargesStart of year $199,286$232,624
X-10c Land, buildings and equipment, netStart of year $21,610$44,848
X-15 Other assetsStart of year $4,998,043$4,466,060
X-16 Total assetsStart of year $10,273,295$10,612,497
X-17 Accounts payable and accrued expensesStart of year $1,667,988$2,014,488
X-25 Other liabilitiesStart of year $5,052,595$4,578,190
X-26 Total liabilitiesStart of year $6,720,583$6,592,678
X-27 Net assets without donor restrictionsStart of year $3,552,712$4,019,819
X-32 Total net assets or fund balancesStart of year $3,552,712$4,019,819
X-33 Total liabilities and net assetsStart of year $10,273,295$10,612,497
Part XI · Reconciliation of net assets $4,019,819 net assets at year end
XI-1 Total revenue$12,887,467
XI-2 Total expenses$12,420,360
XI-3 Revenue less expenses$467,107
XI-4 Net assets at start of year$3,552,712
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$4,019,819

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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