CENTER FOR APPELLATE LITIGATION INC

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1997

Legal Domicile

Phone

2125772523

Tax Period

2024-07-01 to 2025-06-30

CENTER FOR APPELLATE LITIGATION INC, founded in 1997, is a mid-sized nonprofit in the Crime & Legal sector that reported $13.4M in total revenue in fiscal year 2024.

Mission

HANDLING APPEALS AND POST-CONVICTION PROCEEDINGS ON BEHALF OF CRIMINAL DEFENDANTS IN CASES ASSIGNED BY NEW YORK COURTS IN THE APPELLATE DIVISION FIRST DEPARTMENT.

Program Service Accomplishments

Program 1

Expenses: $10,864,398 Revenue: $13,024,450

CONTRACT WITH CITY OF NEW YORK TO HANDLE APPEALS AND POST-CONVICTION PROCEEDINGS ON BEHALF OF INDIGENT CRIMINAL DEFENDANTS IN CASES ASSIGNED BY COURTS IN THE APPELLATE DIVISION FIRST DEPARTMENT.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $236,543

Program Service Revenue $13,024,450

Investment Income $95,506

Other Revenue $0

TOTAL REVENUE $13,356,499

Expense Breakdown

Grants Paid $0

Salaries & Benefits $11,086,337

Fundraising Expenses $0

Program Expenses $10,864,398

Other Expenses $2,252,803

TOTAL EXPENSES $13,339,140

Year-over-Year Comparison

	2024	2023	Change
Revenue	$13,356,499	$13,202,689	+0.0%
Expenses	$13,339,140	$13,259,531	+0.0%
Net Income	$17,359	$-56,842	-1.3%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$854,937

Total Directors

$614,231

Key Employees

$175,494

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JENAY NURSE GUILFORD	PRESIDENT/ DIRECTOR	40.0	Officer Director	$254,715	$66,396	$321,111
MARK W ZENO	VP, SECRETARY	40.0	Officer Director	$231,436	$61,684	$293,120
CORRINE A IRISH	DIRECTOR	2.0	Director	$0	$0	$0
EARL WARD	DIRECTOR	2.0	Director	$0	$0	$0
JUSTINE A HARRIS	DIRECTOR	2.0	Director	$0	$0	$0
KARIM HUTSON	DIRECTOR	2.0	Director	$0	$0	$0
LISA HOYES	DIRECTOR	2.0	Director	$0	$0	$0
SUSAN J WALSH	DIRECTOR	2.0	Director	$0	$0	$0
DAVID KLEM	TREASURER & MANAGING ATTORNEY	40.0	Officer	$203,225	$37,481	$240,706
BENJAMIN WIENER	DIRECTOR OF STAFF	40.0	Key Emp	$157,761	$17,733	$175,494
BARBARA ZOLOT	SENIOR APPELLATE COUNSEL	40.0	Highest	$188,179	$33,641	$221,820
JAN HOTH	LEAD APPELLATE COUNSEL	40.0	Highest	$169,077	$32,744	$201,821
MARIANNE YANG	SENIOR SUPERVISING ATTORNEY	40.0	Highest	$154,947	$46,677	$201,624
MATTHEW BOVA	SENIOR SUPERVISING ATTORNEY	40.0	Highest	$156,705	$53,828	$210,533
VANESSA MEIS	DIR OF TRIAL COURT LITIGATION	40.0	Highest	$158,913	$41,076	$199,989

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$13,356,499	$13,339,140	$11,393,226	$17,359
2024	$13,202,689	$13,259,531	$6,660,862	$-56,842
2023	$11,631,545	$11,693,533	$7,467,666	$-61,988
2022	$10,045,171	$9,913,775	$5,877,728	$131,396
2021	$10,294,724	$9,581,040	$7,105,917	$713,684
2020	$8,056,696	$8,639,029	$6,356,253	$-582,333
2019	$7,807,449	$7,436,332	$5,641,051	$371,117
2018	$6,454,143	$6,740,530	$5,210,699	$-286,387