Skip to content
Nonprofiteer
← CAPITAL APPEALS PROJECT

Form 990 for tax year 2023

Filed by CAPITAL APPEALS PROJECT.

Totals

Total revenue
$1,318,977
Total expenses
$1,304,643
Contributions and grants received
$1,318,956
Grants paid
$0
Program service revenue
$0
Investment income
$0
Other revenue
$21
Total assets, end of year
$202,642
Total liabilities, end of year
$76,262
Net assets or fund balances, end of year
$126,380
Program services expenses (Part IX)
$1,262,530
Management and general expenses
$42,113
Fundraising expenses
$0
Program service expenses (Part III)
$1,262,530

Program services were 96.8% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1e · Government grants (contributions)

    $1,167,067

  • 1f · All other contributions, gifts and grants

    $151,889

  • 11a · Other revenue: OTHER INCOME

    total $21 · related or exempt $21

  • 11e · Other revenue, total

    $21

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $110,000 · program services $108,900 · management and general $1,100

  • 7 · Other salaries and wages

    total $602,200 · program services $596,178 · management and general $6,022

  • 8 · Pension plan contributions

    total $27,711 · program services $27,434 · management and general $277

  • 9 · Other employee benefits

    total $150,679 · program services $149,172 · management and general $1,507

  • 10 · Payroll taxes

    total $16,732 · program services $16,565 · management and general $167

  • 11b · Fees: legal

    total $883 · program services $883

  • 11c · Fees: accounting

    total $17,075 · program services $17,075

  • 11g · Fees: other

    total $86,228 · program services $86,228

  • 13 · Office expenses

    total $612 · program services $612

  • 16 · Occupancy

    total $145,543 · program services $138,266 · management and general $7,277

  • 17 · Travel

    total $38,524 · program services $38,524

  • 22 · Depreciation, depletion and amortization

    total $163 · program services $155 · management and general $8

  • 23 · Insurance

    total $13,729 · program services $7,689 · management and general $6,040

  • 24a · Other expenses: EXPERT FEES

    total $43,314 · program services $43,314

  • 24b · Other expenses: MISCELLANEOUS

    total $25,020 · program services $20,179 · management and general $4,841

  • 24c · Other expenses: FELLOWSHIP AWARDS

    total $12,000 · management and general $12,000

  • 24d · Other expenses: ADMINISTRATION

    total $8,407 · program services $5,633 · management and general $2,774

  • 24e · All other expenses

    total $5,823 · program services $5,723 · management and general $100

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $143,606 · end of year $202,618

  • 2 · Savings and temporary cash investments

    beginning of year $24 · end of year $24

  • 10a · Land, buildings and equipment: cost or other basis

    $11,834

  • 10b · Land, buildings and equipment: accumulated depreciation

    $11,834

  • 10c · Land, buildings and equipment, net

    beginning of year $163 · end of year $0

  • 17 · Accounts payable and accrued expenses

    beginning of year $31,747 · end of year $76,262

  • 27 · Net assets without donor restrictions

    beginning of year $73,521 · end of year $126,380

  • 28 · Net assets with donor restrictions

    beginning of year $38,525 · end of year $0

Mission and programs · 2023

Mission

THE CAPITAL APPEALS PROJECT IS A NON-PROFIT LAW OFFICE THAT PROVIDES DIRECT APPEAL REPRESENTATION TO INDIGENT INMATES ON DEATH ROW.

Activities or mission (Part I)

THE CAPITAL APPEALS PROJECT IS A NON-PROFIT LAW OFFICE THAT PROVIDES DIRECT APPEAL TRIAL MONITORING, JUVENILE LIFE WITHOUT PAROLE, AND POST-CONVICTION APPEAL REPRESENTATION TO INDIGENT INMATES ON DEATH ROW. THE CAPITAL APPEALS PROJECT ALSO PROVIDES OTHER KINDS OF CRIMINAL DEFENSE REPRESENTATION AT THE BEHEST OF THE LOUISIANA PUBLIC DEFENDER BOARD.

  • TO REPRESENT ALL DEFENDANTS IN LOUISIANA ON DIRECT APPEAL OF A CONVICTION AND DEATH SENTENCE, AND TO SUPPORT THE LOUISIANA PUBLIC DEFENDER BOARD IN TAKING ON ANY NECESSARY POSTCONVICTION CASES, RIGHTS REPRESENTATION, JUVENILE LIFE WITHOUT PAROLE, OR PRE-TRIAL CONSULTATION THEY REQUIRE.

    Expenses $1,262,530 · Revenue $21

As filed on the 2023 return.

Listed in Part VII

  • Jancy Hoeffel

    CHAIR

    Total calculated
    $0
    Hours/week
    0.5
  • Melanie Carr

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5
  • Una Dean

    TREASURER

    Total calculated
    $0
    Hours/week
    0.5
  • Rebecca Hudsmith

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5
  • Soren Gisleson

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5
  • Denise Leboeuf

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5
  • Wilbert Rideau

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5
  • Judge Calvin Johnson

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5
  • Andrea Armstrong

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5
  • Cecelia Kappel

    EXECUTIVE DIRECTOR

    Total calculated
    $135,807
    From this org
    $110,000
    From related orgs
    $0
    Other
    $25,807
    Hours/week
    50

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2023
Filed
5 May 2025
IRS schema version
2023v6.0
Source object
202511269349301621

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

The source document this was parsed from is served over the API, which is where bulk and document access live.