California Appellate Project FY2021 filing

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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.
88¢ of each $1 spent went to programs.
$1.2M 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

FY2021 · 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
2 of 6
filings with a surplus
Average deficit $197K a year · 2% of revenue · last 6 filings
Concern: a surplus in 2 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
88%
of spending
Looks good: 88% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$1.2M
to officers and key staff · 10% of spending
Looks good: pay to officers and key staff is 10% of spending; 15% or less.
Pt VII · Sec A
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
$1.4M
25% of total assets
Looks good: liabilities are 25% of assets; 50% or less.
Pt X · Ln 26
Independent board members
10
of 10 voting members
Looks good: 10 of 10 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$11.0M
-0.9% vs prior year
Spent
$11.6M
To programs
88%
Net assets
$4.3M
By yearFY2020–FY2025
Revenue
$11.0M
FY2021▼ -0.9%
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
FY2025$12.9M
Expenses
$11.6M
FY2021▲ +1%
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
FY2025$12.4M
Net assets
$4.3M
FY2021▼ -11%
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
FY2025$4.0M

From the FY2021 Form 990 (year ending June 2021) · figures checked against the IRS filing · see the original

990 PDF Claim
You’re viewing the FY2021 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 Jul 1984.

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

Where the money goes

88 cents of each dollar spent went to programs.

Program services 88% · $10.2M Management & general 12% · $1.4M

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

Something off? Claim to add context

Who runs it and what they're paid

18 people listed on the 990; $1.2M paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
Executive Director-La
$177,697Pt VII · Sec A
Assistant Director-La
$166,168Pt VII · Sec A
Executive Director-Sf
$164,744Pt VII · Sec A
Senior Attorney-La
$141,345Pt VII · Sec A
Supervising Attorney-Sf
$141,235Pt VII · Sec A
Senior Attorney-La
$139,273Pt VII · Sec A
Senior Staff Attorney-La
$137,723Pt VII · Sec A
Senior Staff Attorney-La
$137,723Pt 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

NameFY2025FY2024FY2023FY2022FY2021FY2020
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.

See California Appellate Project executive salaries →

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.

Questions for California Appellate Project

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2 programs · $10.2M · in their own filed words · FY2020
01

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…

$5.4Mprogram expense
02

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.(1) in fy 2020-2021, the los angeles office made recommendations to the court of appeal of appointed counsel, matching…

$4.8Mprogram expense

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$11.0M
Ln 12
Gifts and grantsLn 1h$11.0M
Other incomeLn 4–11$38K
Investment incomeLn 3$20K
Money outPt IX
$11.6M
Ln 25
Programscol B$10.2M
Managementcol C$1.4M
Owns and owesPt X
$4.3M
net assets · Ln 32
Cash and savingsLn 1–2$2.5M
Total assetsLn 16$5.8M
LiabilitiesLn 26$1.4M
PeoplePt VI, VII
18
listed · VII A
PaidVII A8
Voting boardVI 1a10
IndependentVI 1b10
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$11.0M
Government grantsLn 1e$11.0M
Investment incomeLn 3$20K
Other incomeLn 4–11$38K
Total revenueLn 12$11.0M
Assets in detailPt X, end of year
CashLn 1$421K
SavingsLn 2$2.0M
Cash and savings togetherLn 1–2$2.5M
Land, buildings, equipmentLn 10c$34K
Other assetsLn 15$241K
Total assetsLn 16$5.8M
LiabilitiesLn 26$1.4M
Net assetsLn 32$4.3M
OperationsPt I, VI
EmployeesI 576
VolunteersI 625
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 FY21End FY21
Cash and savingsLn 1–2$2.4M$2.5M
Land, buildings, equipmentLn 10c$52K$34K
Total assetsLn 16$6.3M$5.8M
LiabilitiesLn 26$1.4M$1.4M
Net assetsLn 32$4.9M$4.3M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$509K$361K$148K
Other salaries and wagesLn 7$6.2M$5.6M$556K
Pension plan contributionsLn 8$619K$563K$56K
Other employee benefitsLn 9$1.3M$1.1M$113K
Payroll taxesLn 10$499K$454K$45K
Accounting feesLn 11c$31K$31K
Other fees for servicesLn 11g$95K$86K$10K
Office expensesLn 13$245K$203K$42K
Information technologyLn 14$203K$177K$26K
OccupancyLn 16$1.5M$1.2M$291K
TravelLn 17$6K$6K$64
Conferences, conventions and meetingsLn 19$1K$1K
Depreciation, depletion and amortizationLn 22$24K$19K$5K
InsuranceLn 23$154K$142K$12K
Other expenses (24a–d)Ln 24$179K$145K$34K
All other expensesLn 24e$39K$24K$15K
Total functional expensesLn 25$11.6M$10.2M$1.4M$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 LatestFiled with the IRS May 12, 2026 $12.9M$12.4M$467K$4.0M 990 PDF
FY2024Filed with the IRS May 13, 2025 $12.6M$12.4M$194K$3.6M 990 PDF
FY2023Filed with the IRS May 13, 2024 $12.3M$12.6M−$297K$3.4M 990 PDF
FY2022Filed with the IRS May 4, 2023 $11.1M$11.8M−$688K$3.7M 990 PDF
FY2021 ViewingFiled with the IRS May 16, 2022 $11.0M$11.6M−$548K$4.3M 990 PDF
FY2020Filed with the IRS May 12, 2021 $11.1M$11.4M−$310K$4.9M 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support J · Pay O · Explanations
See the full FY2021 990 (6 parts)
Part I · Summary $11,023,144 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $11,085,404$10,965,676
I-9 Program service revenuePrior year $15,455$0
I-10 Investment incomePrior year $21,461$19,968
I-11 Other revenuePrior year $147$37,500
I-12 Total revenuePrior year $11,122,467$11,023,144
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 $8,849,398$9,063,987
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $2,582,700$2,507,489
I-18 Total expensesPrior year $11,432,098$11,571,476
I-19 Revenue less expensesPrior year −$309,631−$548,332
Part VI · Governance 10 of 10 board members independent, no flags
VI-1a Voting members of the governing body10
VI-1b Independent voting members10
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 $11,023,144 across 5 lines filed
VIII-1e Government grants$10,965,676
VIII-1h Total contributions, gifts and grants$10,965,676
VIII-3 Investment incomeExcluded from tax $19,968$19,968
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $37,500$37,500
VIII-12 Total revenueRelated to mission $37,500 · Unrelated business $0 · Excluded from tax $19,968$11,023,144
Part IX · Statement of functional expenses $11,571,476 across 16 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $361,294 · Management $147,571$508,865
IX-7 Other salaries and wagesPrograms $5,625,025 · Management $556,321$6,181,346
IX-8 Pension plan contributionsPrograms $562,935 · Management $55,675$618,610
IX-9 Other employee benefitsPrograms $1,142,848 · Management $113,029$1,255,877
IX-10 Payroll taxesPrograms $454,353 · Management $44,936$499,289
IX-11c Accounting feesManagement $30,605$30,605
IX-11g Other fees for servicesPrograms $85,630 · Management $9,514$95,144
IX-13 Office expensesPrograms $203,095 · Management $41,598$244,693
IX-14 Information technologyPrograms $176,766 · Management $26,413$203,179
IX-16 OccupancyPrograms $1,239,652 · Management $290,783$1,530,435
IX-17 TravelPrograms $6,336 · Management $64$6,400
IX-19 Conferences, conventions and meetingsManagement $1,458$1,458
IX-22 Depreciation, depletion and amortizationPrograms $19,320 · Management $4,830$24,150
IX-23 InsurancePrograms $141,594 · Management $12,313$153,907
IX-24 Other expenses (24a–d)Programs $144,516 · Management $34,020$178,536
IX-24e All other expensesPrograms $24,169 · Management $14,813$38,982
IX-25 Total functional expensesPrograms $10,187,533 · Management $1,383,943 · Fundraising $0$11,571,476
Part X · Balance sheet $5,763,935 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $137,720$421,044
X-2 Savings and temporary cash investmentsStart of year $2,311,458$2,042,390
X-4 Accounts receivableStart of year $3,288,430$2,795,591
X-9 Prepaid expenses and deferred chargesStart of year $262,779$229,523
X-10c Land, buildings and equipment, netStart of year $51,538$34,052
X-15 Other assetsStart of year $241,335$241,335
X-16 Total assetsStart of year $6,293,260$5,763,935
X-17 Accounts payable and accrued expensesStart of year $1,402,288$1,421,295
X-26 Total liabilitiesStart of year $1,402,288$1,421,295
X-27 Net assets without donor restrictionsStart of year $4,890,972$4,342,640
X-32 Total net assets or fund balancesStart of year $4,890,972$4,342,640
X-33 Total liabilities and net assetsStart of year $6,293,260$5,763,935
Part XI · Reconciliation of net assets $4,342,640 net assets at year end
XI-1 Total revenue$11,023,144
XI-2 Total expenses$11,571,476
XI-3 Revenue less expenses−$548,332
XI-4 Net assets at start of year$4,890,972
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$4,342,640

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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