CENTRAL CALIFORNIA APPELLATE PROGR… - Form 990 Financial Data

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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

1986

Legal Domicile

Principal Officer

MONIQUE Q BOLDIN

Phone

9164413792

Tax Period

2024-07-01 to 2025-06-30

CENTRAL CALIFORNIA APPELLATE PROGRAM, founded in 1986, is a community nonprofit that reported $4.9M in total revenue in fiscal year 2024. Expenses of $4.7M left a modest 4% surplus.

Mission

THE PRIMARY PURPOSES OF THIS CORPORATION ARE TO ASSIST INDIGENT LITIGANTS, PRINCIPALLY IN THE APPELLATE COURTS OF THE STATE OF CALIFORNIA BUT ALSO IN FEDERAL APPELLATE COURTS, AND TO PROVIDE EDUCATIONAL PROGRAMS FOR LAW STUDENTS AND ATTORNEYS IN ORDER TO ADVANCE THE ADMINISTRATION OF CRIMINAL AND JUVENILE JUSTICE.

Program Service Accomplishments

Program 1

Expenses: $4,525,605

PROVIDE LEGAL ASSISTANCE TO INDIGENTS AND THEIR ATTORNEYS.

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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 $4,887,981

Program Service Revenue $0

Investment Income $16,108

Other Revenue $0

TOTAL REVENUE $4,904,089

Expense Breakdown

Grants Paid $0

Salaries & Benefits $3,792,458

Fundraising Expenses $0

Program Expenses $4,525,605

Other Expenses $938,192

TOTAL EXPENSES $4,730,650

Year-over-Year Comparison

	2024	2023	Change
Revenue	$4,904,089	$4,975,016	0.0%
Expenses	$4,730,650	$4,981,117	-0.1%
Net Income	$173,439	$-6,101	-29.4%

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

$414,016

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DAVID A TORRES	PRESIDENT	1.00	Officer Director	$0	$0	$0
IRIS YANG	SECRETARY	1.00	Officer Director	$0	$0	$0
GEORGE BOND	TREASURER	1.00	Officer Director	$0	$0	$0
DAVID H BENT	DIRECTOR	1.00	Director	$0	$0	$0
JAY-ALLEN EISEN	DIRECTOR	1.00	Director	$0	$0	$0
TIMOTHY L KLEIER	DIRECTOR	1.00	Director	$0	$0	$0
MELISSA L WHITE	DIRECTOR	1.00	Director	$0	$0	$0
MARISA BLACH	DIRECTOR	1.00	Director	$0	$0	$0
LAUREL L THORPE	EXECUTIVE DIRECTOR - UNTIL 2/28/2025	40.00	Officer	$199,543	$31,230	$230,773
MONIQUE BOLDIN	EXECUTIVE DIRECTOR - STARTING 3/1/25	40.00	Officer	$139,109	$44,134	$183,243
JOHN HARGREAVES	STAFF ATTORNEY	40.00	Highest	$131,678	$47,125	$178,803
COLIN J HERAN	SUPERVISING ATTORNEY	40.00	Highest	$181,470	$27,870	$209,340
MELISSA K NAPPAN	STAFF ATTORNEY	40.00	Highest	$146,938	$39,265	$186,203
KIMBERLY PARRIS	BUSINESS OPERATIONS MANAGER	40.00	Highest	$152,992	$50,175	$203,167
CYNTHIA SORMAN	SUPERVISING ATTORNEY	40.00	Highest	$145,491	$39,829	$185,320

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	$4,904,089	$4,730,650	$3,837,151	$173,439
2024	$4,975,016	$4,981,117	$4,113,184	$-6,101
2023	$5,081,647	$5,002,532	$4,428,377	$79,115
2022	$4,366,828	$4,461,206	$3,140,239	$-94,378
2021	$4,296,583	$4,342,633	$3,258,947	$-46,050
2020	$4,214,953	$4,252,938	$3,218,435	$-37,985
2019	$4,293,740	$4,352,005	$3,383,549	$-58,265

CENTRAL CALIFORNIA APPELLATE PROGRAM