Center For Appellate Litigation
Center For Appellate Litigation shows consistent revenue growth and zero reported officer compensation over a decade.
EIN: 113360488 · New York, NY · NTEE: I80 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $13.2M |
| Total Expenses | $11.7M |
| Program Spending | 90% |
| CEO/Top Officer Pay | $11.6 |
| Net Assets | $5.4M |
| Transparency Score | 95/100 |
Is Center For Appellate Litigation Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Center For Appellate Litigation directs 90% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Center For Appellate Litigation
Center For Appellate Litigation (EIN: 113360488) is a nonprofit organization based in New York, NY, classified under NTEE code I80. The organization reported total revenue of $13.2M and total assets of $6.7M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Center For Appellate Litigation's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Center For Appellate Litigation is a large nonprofit that has been operating for 28 years, with 13 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 9.8%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $11.6M |
| Total Expenses | $11.7M |
| Surplus / Deficit | $-61,988 |
| Total Assets | $7.5M |
| Total Liabilities | $2.0M |
| Net Assets | $5.4M |
| Operating Margin | -0.5% |
| Debt-to-Asset Ratio | 27.3% |
| Months of Reserves | 7.7 months |
Financial Health Grade: B
In 2023, Center For Appellate Litigation reported a deficit of $62K with expenses exceeding revenue, holds 7.7 months of operating reserves (strong position), has a debt-to-asset ratio of 27.3% (moderate leverage).
Financial Trends
Over 13 years of filings (2011–2023), Center For Appellate Litigation's revenue has grown at a compound annual growth rate (CAGR) of 9.8%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | +15.8% | +18.0% | +27.1% |
| 2022 | -2.4% | +3.5% | -17.3% |
| 2021 | +27.8% | +10.9% | +11.8% |
| 2020 | +3.2% | +16.2% | +12.7% |
| 2019 | +21.0% | +10.3% | +8.3% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 1998 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Center For Appellate Litigation with a Mission Score of 95 out of 100 (Excellent). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 8%
- programs: 90%
- fundraising: 2%
According to IRS 990 filings, Center For Appellate Litigation allocates its expenses as follows: admin: 8%, programs: 90%, fundraising: 2%. With 90% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a deficit of $62K, with expenses exceeding revenue.
- Debt-to-asset ratio: 27.3%.
Executive Compensation Analysis
The organization consistently reports 0% officer compensation across all available filings, which is highly unusual for an organization of its size ($11.6 million in 2023 expenses) and suggests exceptional efficiency in allocating resources directly to its mission rather than executive salaries.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of Center For Appellate Litigation's IRS 990 filings:
- Significant increase in liabilities in 2023 to $2,035,875 from $383,949 in 2022, warranting further investigation into its nature.
Strengths
The following positive indicators were identified for Center For Appellate Litigation:
- Consistent and substantial revenue growth over the past decade, from $3.8M to $11.6M.
- Zero reported officer compensation across all filings, indicating high efficiency in resource allocation.
- Healthy growth in assets, from $3.8M in 2014 to $7.4M in 2023.
- Expenses closely align with revenue, suggesting funds are actively used for programs rather than excessive accumulation.
- Strong program focus implied by the lack of executive compensation.
Frequently Asked Questions about Center For Appellate Litigation
Is Center For Appellate Litigation a legitimate charity?
Based on AI analysis of IRS 990 filings, Center For Appellate Litigation (EIN: 113360488) some concerns. Mission Score: 95/100. 1 red flag identified, 5 strengths noted.
How does Center For Appellate Litigation spend its money?
Center For Appellate Litigation directs 90% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to Center For Appellate Litigation tax-deductible?
Center For Appellate Litigation is registered as a tax-exempt nonprofit (EIN: 113360488). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
How much does the Center For Appellate Litigation CEO make?
Center For Appellate Litigation's highest-compensated officer earns $11.6 annually. The organization reported $13.2M in total revenue. Executive compensation data is disclosed in IRS 990 filings.
What percentage of Center For Appellate Litigation's spending goes to programs?
Center For Appellate Litigation directs 90% to programs, 2% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does Center For Appellate Litigation compare to similar nonprofits?
With a transparency score of 95/100 (Excellent), Center For Appellate Litigation is above average for NTEE category I80 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Center For Appellate Litigation located?
Center For Appellate Litigation is headquartered in New York, New York and files with the IRS under EIN 113360488. It is classified under NTEE code I80.
How many years of IRS 990 filings does Center For Appellate Litigation have?
Center For Appellate Litigation has 13 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends. The most recent filing shows $13.2M in total revenue.
Is Center For Appellate Litigation a good charity?
Based on the available IRS 990 data, Center For Appellate Litigation appears to be a very good charity. It demonstrates strong financial health with consistent revenue growth, efficient spending with 0% reported officer compensation, and a clear focus on its mission.
How has the organization's revenue grown over time?
The organization has shown significant revenue growth, increasing from $3,809,177 in 2014 to $11,631,545 in 2023, representing an increase of over 200% in less than a decade.
What is the trend in the organization's assets?
Assets have consistently grown, from $3,859,741 in 2014 to $7,467,666 in 2023, indicating a healthy accumulation of resources to support its operations.
Why is officer compensation reported as 0%?
The IRS 990 filings consistently report 0% officer compensation. This could mean that officers are compensated through other means not reported in this section, or that they are volunteers, or that their compensation is exceptionally low and falls below reporting thresholds. Regardless, it indicates a very low overhead for executive salaries.
Filing History
IRS 990 filing history for Center For Appellate Litigation showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), Center For Appellate Litigation's revenue has grown by 206.5%, moving from $3.8M to $11.6M. Total assets increased by 344.3% over the same period, from $1.7M to $7.5M. Total functional expenses rose by 242%, from $3.4M to $11.7M. In its most recent filing year (2023), Center For Appellate Litigation reported a deficit of $62K, with expenses exceeding revenue. The organization holds $2.0M in liabilities against $7.5M in assets (debt-to-asset ratio: 27.3%), resulting in net assets of $5.4M.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $11.6M | $11.7M | $7.5M | $2.0M | — | View 990 |
| 2022 | $10.0M | $9.9M | $5.9M | $384K | — | View 990 |
| 2021 | $10.3M | $9.6M | $7.1M | $1.7M | — | View 990 |
| 2020 | $8.1M | $8.6M | $6.4M | $1.7M | — | View 990 |
| 2019 | $7.8M | $7.4M | $5.6M | $410K | — | View 990 |
| 2018 | $6.5M | $6.7M | $5.2M | $23K | — | View 990 |
| 2017 | $6.9M | $6.1M | $5.5M | $41K | — | View 990 |
| 2016 | $5.8M | $5.7M | $4.3M | $0 | — | View 990 |
| 2015 | $5.5M | $5.1M | $4.2M | $0 | — | View 990 |
| 2014 | $3.8M | $4.6M | $3.9M | $0 | — | View 990 |
| 2013 | $7.4M | $4.1M | $4.7M | $0 | — | View 990 |
| 2012 | $3.5M | $3.8M | $1.4M | $0 | — | View 990 |
| 2011 | $3.8M | $3.4M | $1.7M | $0 | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $11.6M, expenses of $11.7M, and assets of $7.5M (revenue +15.8% year-over-year).
- 2022: Revenue of $10.0M, expenses of $9.9M, and assets of $5.9M (revenue -2.4% year-over-year).
- 2021: Revenue of $10.3M, expenses of $9.6M, and assets of $7.1M (revenue +27.8% year-over-year).
- 2020: Revenue of $8.1M, expenses of $8.6M, and assets of $6.4M (revenue +3.2% year-over-year).
- 2019: Revenue of $7.8M, expenses of $7.4M, and assets of $5.6M (revenue +21.0% year-over-year).
- 2018: Revenue of $6.5M, expenses of $6.7M, and assets of $5.2M (revenue -6.4% year-over-year).
- 2017: Revenue of $6.9M, expenses of $6.1M, and assets of $5.5M (revenue +18.6% year-over-year).
- 2016: Revenue of $5.8M, expenses of $5.7M, and assets of $4.3M (revenue +6.5% year-over-year).
- 2015: Revenue of $5.5M, expenses of $5.1M, and assets of $4.2M (revenue +43.3% year-over-year).
- 2014: Revenue of $3.8M, expenses of $4.6M, and assets of $3.9M (revenue -48.4% year-over-year).
- 2013: Revenue of $7.4M, expenses of $4.1M, and assets of $4.7M (revenue +113.6% year-over-year).
- 2012: Revenue of $3.5M, expenses of $3.8M, and assets of $1.4M (revenue -9.0% year-over-year).
- 2011: Revenue of $3.8M, expenses of $3.4M, and assets of $1.7M.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Center For Appellate Litigation:
Data Sources and Methodology
This transparency report for Center For Appellate Litigation is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.