APPELLATE DEFENDERS 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

1972

Legal Domicile

Principal Officer

LYNELLE HEE

Phone

6196960284

Tax Period

2024-01-01 to 2024-12-31

APPELLATE DEFENDERS INC, founded in 1972, is a community nonprofit in the Crime & Legal sector that reported $5.4M in total revenue in fiscal year 2024. Expenses of $5.1M left a modest 5% surplus.

Mission

APPELLATE DEFENDERS, INC. IS A NON-PROFIT LAW FIRM WHICH ADMINISTERS THE APPOINTED COUNSEL SYSTEM FOR THE CALIFORNIA COURT OF APPEAL, FOURTH APPELLATE DISTRICT, IN CALIFORNIA. THE OFFICE OPERATES UNDER A CONTRACT WITH THE CALIFORNIA ADMINISTRATIVE OFFICE OF THE COURTS.

Program Service Accomplishments

Program 1

Expenses: $4,268,591 Revenue: $387,345

THE CENTRAL GOALS OF THE OFFICE ARE TO IMPROVE THE QUALITY OF INDIGENT REPRESENTATION ON APPEAL AND TO ASSIST THE COURT OF APPEAL, FOURTH APPELLATE DISTRICT, IN ADMINISTERING CRIMINAL AND JUVENILE...

THE CENTRAL GOALS OF THE OFFICE ARE TO IMPROVE THE QUALITY OF INDIGENT REPRESENTATION ON APPEAL AND TO ASSIST THE COURT OF APPEAL, FOURTH APPELLATE DISTRICT, IN ADMINISTERING CRIMINAL AND JUVENILE DELINQUENCY APPEALS BY INDIGENTS AND CIVIL APPEALS BY INDIGENTS IN CERTAIN AREAS.

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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 $4,905,959

Program Service Revenue $387,345

Investment Income $72,655

Other Revenue $0

TOTAL REVENUE $5,365,959

Expense Breakdown

Grants Paid $0

Salaries & Benefits $3,999,591

Fundraising Expenses $0

Program Expenses $4,268,591

Other Expenses $1,108,842

TOTAL EXPENSES $5,108,433

Year-over-Year Comparison

	2024	2023	Change
Revenue	$5,365,959	$5,289,809	+0.0%
Expenses	$5,108,433	$5,144,038	0.0%
Net Income	$257,526	$145,771	+0.8%

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

$204,283

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
HEE LYNELLE	EXECUTIVE DIRECTOR	40.00	Officer	$165,144	$39,139	$204,283
ROSE LESLIE	STAFF ATTORNEY	40.00	Highest	$140,642	$24,617	$165,259
FABIAN LINDA	STAFF ATTORNEY	40.00	Highest	$126,505	$34,291	$160,796
MISHKIN CINDI	ASSISTANT DIRECTOR	40.00	Highest	$130,866	$28,376	$159,242
COHEN HOWARD	STAFF ATTORNEY	40.00	Highest	$139,856	$11,798	$151,654
FURNESS LAURA	STAFF ATTORNEY	40.00	Highest	$124,397	$22,305	$146,702
LOPEZ ZANDRA	BOARD MEMBER	1.00	Director	$0	$0	$0
RAGHUPATHI HARINI	BOARD MEMBER	1.00	Director	$0	$0	$0
THYFAULT ROBERTA	BOARD MEMBER	1.00	Director	$0	$0	$0
CHAVEZ JAMES	BOARD MEMBER/PRES	1.00	Officer Director	$0	$0	$0
STEVEN CARROL	BOARD MEMBER/PRES(THRU 2/24)	1.00	Officer Director	$0	$0	$0
FULLER VICTORIA	BOARD MEMBER/VP	1.00	Officer Director	$0	$0	$0
KELLER LINDA	BOARD MEMBER/SEC	1.00	Officer Director	$0	$0	$0
KOSMO JR FREDERICK	BOARD MEMBER/TREAS	1.00	Officer Director	$0	$0	$0

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
2024	$5,365,959	$5,108,433	$6,524,246	$257,526
2023	$5,289,809	$5,144,038	$6,670,857	$145,771
2022	$4,877,669	$4,660,115	$6,822,402	$217,554
2021	$4,647,216	$4,831,371	$3,637,309	$-184,155
2020	$4,726,257	$4,681,971	$3,553,739	$44,286
2019	$4,686,339	$4,739,777	$3,205,222	$-53,438
2018	$4,717,856	$4,737,879	$3,378,031	$-20,023