Liabilities / Assets
91st percentile
Higher debt load relative to assets than 91% of similar nonprofits.
Peoples Law Center
EIN 88-3675951 • 501(c)3 • Madison, WI
Profile
El Centro Derecho / Peoples Law Center provides free legal representation, community education, and intentional partnerships to increase access to the legal system.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.70x
Liabilities / Revenue
90th percentile
Higher debt load relative to revenue than 90% of similar nonprofits.
Net Margin
39th percentile
Higher net margin than 39% of similar nonprofits.
Top Officer Pay
98th percentile
Higher top officer pay than 98% of similar nonprofits.
Top officer pay equals 58.5% of source-year revenue.
Asset Growth
94th percentile
Faster asset growth than 94% of similar nonprofits.
Revenue Growth
22nd percentile
Faster revenue growth than 22% of similar nonprofits.
Balance Sheet
Assets
Up$91,976
Up $55,482 (+152%) from 2023
Liabilities
Up$64,333
Up $60,851 (+1748%) from 2023
Net Assets
Down$27,643
Down $5,369 (-16%) from 2023
Revenue
Down$170,325
Down $111,509 (-40%) from 2023
Expenses
Down$175,694
Down $75,073 (-30%) from 2023
Net Income
Down-$5,369
Down $36,436 (-117%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $91,976
- Liabilities
- $64,333
- Net assets
- $27,643
- Revenue
- $170,325
- Expenses
- $175,694
- Net income
- -$5,369
| Balance Sheet | Operations | |||||
|---|---|---|---|---|---|---|
| Year | Assets | Liabilities | Net Assets | Revenue | Expenses | Net Income |
| 2024Detailed filing. Detailed filing data is available for this year. | $0.92 | $0.64 | $0.28 | $1.70 | $1.76 | $0.05 |
| 2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending. | $0.36 | $0.03 | $0.33 | $2.82 | $2.51 | $0.31 |
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Dec 5, 2025
- Return Version
- 2024v5.2
- Gross Receipts
- $170,325
Mission and Program Overview
Mission
El Centro de Derecho de la Gente | Peoples Law Center provides free legal representation, community education, and intentional partnerships to increase access to the legal system.
El Centro Derecho / Peoples Law Center provides free legal representation, community education, and intentional partnerships to increase access to the legal system.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| Provide legal representation for tenants being evicted in Dane County Small Claims Court, Community outreach focusing on eviction, Provide education for tenants and landlords regarding eviction and housing rights | $0 | $125,324 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Erica Lopez | Director | FT | $99,615 | - | $99,615 |
| Veronica Figueroa | President | - | $0 | - | - |
| Marisol Gonzalez Castillo | Secretary | - | $0 | - | - |
| Carlos Puga | Treasurer | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Peoples Law Center
- EIN
- 88-3675951
- Phone
- 6085715232
- Address
- 5321 Severn Way, Madison, WI 53714
Signing Officer
- Name
- Erica Lopez
- Title
- Executive Director
- Phone
- 6085715232
- Signed
- 2025-12-05
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Common Good Bookkeeping
- Address
- 1202 Williamson St, Madison, WI 53703
- Preparer
- Zora Gussow
- Phone
- 5125650277
Supplemental Narrative
Additional Explanations
Form 990-EZ, Part I, Line 16 - Other Expenses
“Description: Office Expenses. Amount: 1,547. Description: IT and software. Amount: 1,560. Description: Conferences, conventions and meetings. Amount: 30. Description: insurance, compliance and other administrative expenses. Amount: 2,829. Description: Taxes and licenses. Amount: 11,832. Description: Interest Expense. Amount: 2,292. Total to Form 990-EZ, line 16: 20,090.”
Form 990-EZ, Part II, Line 24 - Other Assets
“Description: Accounts Receivable. Beg. of Year Amount: 0. End of Year Amount: 65,416. Description: prepaid expenses. Beg. of Year Amount: 2,746. End of Year Amount: 604.”
Form 990-EZ, Part II, Line 26 - Other Liabilities
“Description: Accounts Payable. Beg. of Year Amount: 3,482. End of Year Amount: 2,041. Description: Loan. Beg. of Year Amount: 0. End of Year Amount: 62,292.”
Raw XML Appendix159 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | 0 |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | Erica Lopez |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 6085715232 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 5321 Severn Way |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | Madison |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | WI |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 53714 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 33748 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 25956 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | 0 |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 170325 |
| IRS990EZ/DirectIndirectPltclExpendAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | 0 |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -5369 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 3449 |
| IRS990EZ/FiledScheduleAInd | 0 | 1 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | 0 |
| IRS990EZ/ForeignOfficeInd | 0 | 0 |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 36494 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 91976 |
| IRS990EZ/GrossReceiptsAmt | 0 | 170325 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartVInd | 0 | X |
| IRS990EZ/LoansToFromOfficersAmt | 0 | 62292 |
| IRS990EZ/LobbyingActivitiesInd | 0 | 0 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | 1 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 33012 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 27643 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 33012 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 27643 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 3.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 3.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 3.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 40.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 99615 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | Veronica Figueroa |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | Marisol Gonzalez Castillo |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | Carlos Puga |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | Erica Lopez |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | President |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | Secretary |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | Treasurer |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | Director |
| IRS990EZ/OperateHospitalInd | 0 | 0 |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | 0 |
| IRS990EZ/OrganizationHadUBIInd | 0 | 0 |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 2746 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 66020 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 20090 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | 0 |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | El Centro Derecho / Peoples Law Center provides free legal representation, community education, and intentional partnerships to increase access to the legal system. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | Provide legal representation for tenants being evicted in Dane County Small Claims Court, Community outreach focusing on eviction, Provide education for tenants and landlords regarding eviction and housing rights |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 125324 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 152155 |
| IRS990EZ/SchoolOperatingInd | 0 | 0 |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | WI |
| IRS990EZ/SubjectToProxyTaxInd | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 3482 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 64333 |
| IRS990EZ/TanningServicesProvidedInd | 0 | 0 |
| IRS990EZ/TaxImposedOnOrganizationMgrAmt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4911Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4912Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4955Amt | 0 | 0 |
| IRS990EZ/TaxReimbursedByOrganizationAmt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 175694 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 125324 |
| IRS990EZ/TotalRevenueAmt | 0 | 170325 |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleA/First5Years170Ind | 0 | X |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 186865 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 281834 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 59205 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 527904 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 527904 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 186865 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 281834 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 59205 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 527904 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 527904 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt | 0 | 62292 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd | 0 | 1 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd | 0 | 0 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt | 0 | Cash Flow Management |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd | 0 | X |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt | 0 | 60000 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm | 0 | Erica Lopez |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt | 0 | Director |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd | 0 | 1 |
| IRS990ScheduleL/TotalBalanceDueAmt | 0 | 62292 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Description: Office Expenses. Amount: 1,547. Description: IT and software. Amount: 1,560. Description: Conferences, conventions and meetings. Amount: 30. Description: insurance, compliance and other administrative expenses. Amount: 2,829. Description: Taxes and licenses. Amount: 11,832. Description: Interest Expense. Amount: 2,292. Total to Form 990-EZ, line 16: 20,090. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Description: Accounts Receivable. Beg. of Year Amount: 0. End of Year Amount: 65,416. Description: prepaid expenses. Beg. of Year Amount: 2,746. End of Year Amount: 604. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Description: Accounts Payable. Beg. of Year Amount: 3,482. End of Year Amount: 2,041. Description: Loan. Beg. of Year Amount: 0. End of Year Amount: 62,292. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990-EZ, Part I, Line 16 - Other Expenses |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990-EZ, Part II, Line 24 - Other Assets |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990-EZ, Part II, Line 26 - Other Liabilities |
| TransferPrsnlBnftContractsDecl/DeclarationDesc | 0 | The organization did not, during the year, receive any funds, directly,or indirectly, to pay premiums on a personal benefit contract.The organization, did not, during the year, pay any premiums, directly,or indirectly, on a personal benefit contract. |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Erica Lopez |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Executive Director |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6085715232 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-12-05 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | Peoples Law Center |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | PEOP |
| ReturnHeader/Filer/EIN | 0 | 883675951 |
| ReturnHeader/Filer/PhoneNum | 0 | 6085715232 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 5321 Severn Way |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Madison |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | WI |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 53714 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 1 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 831576695 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | COMMON GOOD BOOKKEEPING |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 1202 Williamson St |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Madison |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | WI |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 53703 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 5125650277 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-12-05 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | ZORA GUSSOW |
| ReturnHeader/ReturnTs | 0 | 2025-12-05T15:39:59-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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