Capital Pro Bono
Nonprofit profile at a glance
- EIN
- 943023082
- IRS 990 coverage
- 2014–2024
- Forms available
- Form 990 2024
- Location
- Sacramento, CA, USA
- Phone
- 9165512150
- Rating
- 77
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $921,445
- Expenses
- $737,704
- Assets
- $1,542,886
- Liabilities
- $155,283
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
13 people listed
Executive titles in this filing
- ROBERT A STALKER (PRESIDENT)
- JANE B KOESCHE (VICE PRESIDENT)
- GARY F SMITH (EXECUTIVE DIRECTOR)
Highest reported compensation
- GARY F SMITH (EXECUTIVE DIRECTOR): $224,399 total reported compensation
- SHARON L HULETT (DIRECTOR OF FINANCE (ENDED 12/31/24)): $146,789 total reported compensation
- ERIKA TRUJILLO (DIRECTOR OF FINANCE): $140,375 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Provides free civil legal services to indigent persons in sacramento and surrounding counties through the efforts of approximately 47 attorneys and 4 non-attorney volunteers.
What it reported doing in 2024
Provided free legal help to indigent residents of the sacramento region primarily through the use of volunteer attorneys, law students, paralegals and interpreters. These volunteers contributed many hours of their time. The type of legal problems addressed include bankruptcy, wrongful denial of unemployment insurance, wage and hour violations, family law, debt collection, probate, conservatorship of adults, estate planning and guardianships of minors, and the assistance provided ranged from self-help and educational services to full scale representation. Capital pro bono had 44 attorneys and 1 paralegal who volunteered their time and donated 1,056.9 hours in 2024 and served 449 clients.revenue is generated by settlement income.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 77
- Transparency & Controls: 65
- Accountability: 91
- Sustainability: 61
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 71.6%; rating input score 72
- Program expense ratio: 88.6%; rating input score 89
- Fundraising efficiency: $28.62 raised per $1 spent on fundraising; rating input score 67; 67th percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: 0 of 6 controls in place; rating input score 0
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Missing
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 7 of 9 controls in place; rating input score 78
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Fail
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 19.9%; rating input score 76; 76th percentile among comparable filings
- Total-asset coverage ratio: 2.09; rating input score 66; 66th percentile among comparable filings
- Liabilities to assets ratio: 0.1; rating input score 42; 42nd percentile among comparable filings
- Officer compensation ratio: 30%; rating input score 7; 7th percentile among comparable filings
Growth
- Program expense growth: 5% per year; rating input score 100; 42nd percentile among comparable filings
- Revenue growth: 5.8% per year; rating input score 100; 48th percentile among comparable filings
- Asset growth: 13.5% per year; rating input score 100; 69th percentile among comparable filings
Details
- Where the money goes: 71.6% of revenue deployed · 88.6% of spending went to programs
- Governance: 9 of 9 board members independent · 7 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $654K in reported program spending
- Leadership: top reported pay $224K · 13 people listed · 0 of 6 pay-setting controls reported
- Consistency: 30 of 30 current checks pass
- Schedules: 6 filed schedules · includes major donors and executive pay
- Filing history: 10 filing years from 2014 to 2024
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- Related organizations: 1 filed related-organization link
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Transparency & Controls: Pay-setting controls scored 0/100.
- Review — Accountability: Governance controls: 2 of 9 not reported.
- High — Sustainability: Officer compensation ratio scored 7/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 42/100.