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California Appellate Project

EIN 95-3920973 · San Francisco, CA

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthGood70 out of 100GovernanceStrong100 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

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.

Income
$12.9 million
Spending
$12.4 million
Spent on programs
89%
Reserves
3.8 months of spending
Largest source of income
government grants, 100%
Employees
76
Volunteers
25
Highest pay
$174,308, supervising attorney

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Good: 70 out of 100. Higher than 51% of charities in its peer group (crime and legal services, $10m to $100m).

  • Reserves

    20 of 35

    Spendable reserves would cover 3.8 months of spending.

  • Debt

    5 of 20

    It owes 62% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 4% of income.

  • Income trend

    15 of 15

    Income rose 2% on the year before.

  • Spending floor

    15 of 15

    89% of spending went to programs and raising each dollar of donations cost 0 cents.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Strong: 100 out of 100. Higher than 31% of charities in its peer group (crime and legal services, $10m to $100m).

  • Independent board

    25 of 25

    6 of 6 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    5 of 5

    Sets its chief executive's pay through independent review and comparison.

  • Independent check of accounts

    15 of 15

    Its accounts were audited by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (2)
  1. $5.5 million spent. 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. ADDITIONALLY, CAP PROVIDED TRAINING PROGRAMS, CONSULTATIONS AND RESEARCH MATERIALS FOR APPOINTED COUNSEL, INCLUDING PRACTICE GUIDES AND ORIENTATIONS ON CALIFORNIA'S RECENT SENTENCING REFORM LAWS. THE OFFICE ALSO OFFERED RECORD GATHERING, GENERAL RESOURCES AND CONSULTATION SERVICES TO AROUND 329 CONDEMNED DEFENDANTS WHO WERE EITHER PARTIALLY OR COMPLETELY UNREPRESENTED BY APPOINTED COUNSEL.
  2. $5.5 million spent. 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. DIRECTLY REPRESENTED CLIENTS IN OVER 300 CASES, FOCUSING ON CRIMINAL AND CHILD WELFARE (JUVENILE DEPENDENCY).PROVIDED TRAINING AND EDUCATION FOR A PANEL OF ATTORNEYS QUALIFIED TO REPRESENT INDIGENT CLIENTS, OFFERING SEMINARS AND RESOURCE MATERIALS. CONDUCTED SPECIAL TRAINING PROGRAMS FOR LAW STUDENT INTERNS, NEW ADMITTEES, AND LESS EXPERIENCED ATTORNEYS, AS WELL AS OVER A DOZEN MCLE TRAINING SESSIONS.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending June 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since July 1984.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.

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