Department of the Treasury Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
Attach to Form 990 or Form 990-EZ. See separate instructions. Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
LOUISIANA APPELLATE PROJECT
Employer identification number
72-1319651
Part I
Reason for Public Charity Status
(All organizations must complete this part.) See instructions.
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
10
11
e
By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).
f
If the organization received a written determination from the IRS that it is a Type I, Type II, or Type III supporting organization, check this box
..................................................
g
Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons?
(i) A person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the supported organization?
................
11g(i)
(ii)
A family member of a person described in (i) above?
......................
11g(ii)
(iii)
A 35% controlled entity of a person described in (i) or (ii) above?
................
11g(iii)
h
Provide the following information about the supported organization(s).
(i) Name of supported organization
(ii) EIN
(iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions))
(iv) Is the organization in col. (i) listed in your governing document?
(v) Did you notify the organization in col. (i) of your support?
(vi) Is the organization in col. (i) organized in the U.S.?
(vii) Amount of monetary support
Yes
No
Yes
No
Yes
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990EZ.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 2
Part II
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the
organization failed to qualify under Part III. If the organization fails to
qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
2,338,750
2,496,250
2,496,250
2,498,144
2,929,144
12,758,538
2
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......
3
The value of services or facilities furnished by a governmental unit to the organization without charge..
4
Total. Add lines 1 through 3
2,338,750
2,496,250
2,496,250
2,498,144
2,929,144
12,758,538
5
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included
on line 1 that exceeds 2% of the amount shown on line 11, column (f)..
6
Public support. Subtract line 5 from line 4.
12,758,538
Section B. Total Support
Calendar year
(or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
7
Amounts from line 4..
2,338,750
2,496,250
2,496,250
2,498,144
2,929,144
12,758,538
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...
1,071
592
207
207
208
2,285
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
10
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)..
6,375
5,000
7,250
8,375
5,875
32,875
11
Total support (Add lines 7 through 10).
12,793,698
12
Gross receipts from related activities, etc. (see instructions)
..................
12
6,083
13
First five years.
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.................................................
Section C. Computation of Public Support Percentage
14
Public support percentage for 2013 (line 6, column (f) divided by line 11, column (f))
.........
14
99.730 %
15
Public support percentage for 2012 Schedule A, Part II, line 14
...............
15
99.700 %
16a
33 1/3% support test—2013.
If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization
.......................
b
33 1/3% support test—2012.
If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization
.....................
17a
10%-facts-and-circumstances test—2013.
If the organization did not check a box on line 13, 16a, or 16b, and line 14
is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain
in Part IV how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported
organization
.....................................................
b
10%-facts-and-circumstances test—2012.
If the organization did not check a box on line 13, 16a, 16b, or 17a, and line
15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here.
Explain in Part IV how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization
................................................
18
Private foundation.
If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions
.....................................................
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 3
Part III
Support Schedule for Organizations Described in Section 509(a)(2) (Complete only if you checked the box on line 9 of Part I or if the organization
failed to qualify under Part II. If the organization fails to qualify under
the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
2
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose......
3
Gross receipts from activities that are not an unrelated trade or business under section 513..
4
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
5
The value of services or facilities furnished by a governmental unit to the organization without charge..
6
Total. Add lines 1 through 5.
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
b
Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.
c
Add lines 7a and 7b..
8
Public support (Subtract line 7c from line 6.)
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
9
Amounts from line 6...
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
11
Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
12
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)
..
13
Total support. (Add lines 9, 10c, 11, and 12.)..
14
First five years.
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.............................................
Section C. Computation of Public Support Percentage
15
Public support percentage for 2013 (line 8, column (f) divided by line 13, column (f))
.........
15
16
Public support percentage from 2012 Schedule A, Part III, line 15
...............
16
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2013 (line 10c, column (f) divided by line 13, column (f))
......
17
18
Investment income percentage from 2012 Schedule A, Part III, line 17
.............
18
19a
33 1/3% support tests—2013.
If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
........
b
33 1/3% support tests—2012.
If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
.....
20
Private foundation.
If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions
.....
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 4
Part IV
Supplemental Information.
Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; and Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
Explanation
Schedule A (Form 990 or 990-EZ) 2013
Additional Data
Software ID:
Software Version:
-
TIN:
SCHEDULE O (Form 990 or 990-EZ)
Department of the Treasury Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
Attach to Form 990 or 990-EZ.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
LOUISIANA APPELLATE PROJECT
Employer identification number
72-1319651
Return Reference
Explanation
FORM 990, PAGE 6, PART VI, LINE 2
JAMES H LOONEY JAMES H LOONEY APLC EXEC DIRECTR 100% CORP OWNERSHIP
FORM 990, PAGE 6, PART VI, LINE 6
DIRECTORS ARE CONSIDERED UNDER THE ARTICLES TO BE MEMBERS OF THE CORPORATION.
FORM 990, PAGE 6, PART VI, LINE 7A
THE BOARD IS COMPOSED OF FIVE TO SEVEN MEMBERS, EACH OF WHOM HAS TO BE AN ATTORNEY IN GOOD STANDING IN LOUISIANA, WHO ARE ELECTED BY THE THEN CURRENT DIRECTORS. EACH SUCH ELECTED DIRECTOR BECOMES A MEMBER OF THE CORPORATION AND REMAINS SO UNTIL HE OR SHE CEASES TO BE A DIRECTOR. THERE IS NO OUTSIDE AGENCY OR BODY WHICH NAMES ANY OF THE DIRECTORS. THE EXECUTIVE DIRECTOR (OR CHIEF OPERATING OFFICER) OF THE LOUISIANA APPELLATE PROJECT IS AN EX OFFICIO MEMBER OF THE BOARD, BUT WITHOUT VOTE. (PRIOR TO 11/4/10, THE EXECUTIVE DIRECTOR WAS A FULL MEMBER AND CHAIRMAN OF THE BOARD, BUT CEASED TO HOLD THAT VOTING MEMBERSHIP WITH THE AMENDED ARTICLES OF INCORPORATION.) THE DIRECTORS DO NOT HAVE TERM LIMITS.
FORM 990, PAGE 6, PART VI, LINE 8B
THERE ARE NO COMMITTEES.
FORM 990, PAGE 6, PART VI, LINE 9
MICHAEL COURTEAU 714 ST JOHN STREET MONROE, LA 71201-8436 RICHARD M TOMPSON 848 2ND STREET, FLOOR 3 GRETNA, LA 70053-5804 MICHAEL A MITCHELL PO BOX 3356 BATON ROUGE, LA 70821-3356 BRETT BRUNSON PO BOX 12 NATCHITOCHES, LA 71457-0012 PAMELA G SMART PO BOX 235 BENTON, LA 71006-0235 DERRICK CARSON 4001 CARTER ST, RM 4 VIDALIA, LA 71373-3021 AUTUMN TOWN 700 CAMP ST, STE 112 NEW ORLEANS, LA 70130-3702
FORM 990, PAGE 6, PART VI, LINE 11B
THE FORM 990 WILL BE EMAILED TO ALL BOARD MEMBERS FOR COMMENT BEFORE FILING.
FORM 990, PAGE 6, PART VI, LINE 12C
EXECUTIVE DIRECTOR MAKES REGULAR INQUIRIES AND MAKES SURE THAT NONE OF THE CONTRACTS INVOLVE DIRECTORS.
FORM 990, PAGE 6, PART VI, LINE 15A
THE BUDGET COMMITTEE OF THE LOUISIANA PUBLIC DEFENDER BOARD (LPDB) LOOKED DURING THE SUMMER OF 2007 AT THE COMPENSATION OF ALL OF THE PROGRAMS IT FUNDED AND CAME UP WITH THE CURRENT NUMBER. THE BUDGET COMMITTEE REPORTED TO THE LPDB ITSELF, WHICH APPROVED THE BUDGET REQUEST. BY LAW, NONE OF THE PUBLIC DEFENDERS (INCLUDING THOSE AT LOUISIANA APPELLATE PROJECT (LAP)) MAY BE MEMBERS OF THE LPDB AND THE DIRECTOR IS NOT RELATED TO ANY OF THOSE MEMBERS. THE LAP BOARD ALSO APPROVED THE AMOUNT.
FORM 990, PAGE 6, PART VI, LINE 19
ARTICLES ARE RECORDED WITH THE SECRETARY OF STATE AND CLERK OF COURT. BYLAWS ARE AVAILABLE ON REQUEST. THE ORGANIZATION'S CONFLICT OF INTEREST POLICY IS AVAILABLE ON REQUEST. THE ORGANIZATION'S FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC ON REQUEST.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.