Civic Intelligence

Guild Law School

990 • Fiscal year 2020 • EIN 95-2901087

Sep 01, 2019 to Aug 31, 2020 • Filed on Apr 20, 2021

Organization Profilewww.peoplescollegeoflaw.edu
660 S Bonnie Brae StLos Angeles, CA 90057

(213) 483-0083

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

45th percentile

0.03x

Higher debt load relative to assets than 45% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

63rd percentile

0.14x

Higher debt load relative to revenue than 63% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Net Margin

25th percentile

-8.1%

Higher net margin than 25% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

51st percentile

$0

Higher top officer pay than 51% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Asset Growth

33rd percentile

-0.2%

Faster asset growth than 33% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Revenue Growth

29th percentile

-18%

Faster revenue growth than 29% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets45th percentile

Assets

Down

$564,051

Down $1,306 (-0.2%) from 2019

Net Assets

Down

$548,795

Down $8,895 (-1.6%) from 2019

Liabilities

Up

$15,256

Up $7,589 (+99%) from 2019

Revenue And Expenses
Liabilities / Revenue63rd percentileNet Margin25th percentile

Revenue

Down

$109,807

Down $24,624 (-18%) from 2019

Expenses

Down

$118,702

Down $59,777 (-33%) from 2019

Net Income

Up

-$8,895

Up $35,153 (+80%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth33rd percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$800K$600K$400K$200K$0Assets 2011: $558,822Liabilities 2011: $0Net Assets 2011: $558,8222011Assets 2012: $590,180Liabilities 2012: $0Net Assets 2012: $590,1802012Assets 2013: $562,397Liabilities 2013: $0Net Assets 2013: $562,3972013Assets 2014: $632,053Liabilities 2014: $0Net Assets 2014: $632,0532014Assets 2015: $594,592Liabilities 2015: $0Net Assets 2015: $594,5922015Assets 2016: $566,362Liabilities 2016: $0Net Assets 2016: $566,3622016Assets 2017: $552,117Liabilities 2017: $1,595Net Assets 2017: $550,5222017Assets 2018: $605,874Liabilities 2018: $414Net Assets 2018: $605,4602018Assets 2019: $565,357Liabilities 2019: $7,667Net Assets 2019: $557,6902019Assets 2020: $564,051Liabilities 2020: $15,256Net Assets 2020: $548,7952020Assets 2021: $693,189Liabilities 2021: $11,178Net Assets 2021: $682,0112021Assets 2022: $647,913Liabilities 2022: $5,926Net Assets 2022: $641,9872022Assets 2023: $559,213Liabilities 2023: $40,350Net Assets 2023: $518,8632023

Highlighted filing

2020

Assets$564,051
Liabilities$15,256
Net Assets$548,795
Open 2020 Filing

Operations Trend

Revenue Growth29th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$300K$200K$100K$0-$100KRevenue 2011: $145,901Expenses 2011: $164,657Net Income 2011: -$18,7562011Revenue 2012: $160,710Expenses 2012: $141,000Net Income 2012: $19,7102012Revenue 2013: $153,512Expenses 2013: $126,875Net Income 2013: $26,6372013Revenue 2014: $189,750Expenses 2014: $119,945Net Income 2014: $69,8052014Revenue 2015: $115,969Expenses 2015: $153,430Net Income 2015: -$37,4612015Revenue 2016: $116,200Expenses 2016: $144,430Net Income 2016: -$28,2302016Revenue 2017: $185,740Expenses 2017: $201,580Net Income 2017: -$15,8402017Revenue 2018: $215,822Expenses 2018: $160,884Net Income 2018: $54,9382018Revenue 2019: $134,431Expenses 2019: $178,479Net Income 2019: -$44,0482019Revenue 2020: $109,807Expenses 2020: $118,702Net Income 2020: -$8,8952020Revenue 2021: $273,897Expenses 2021: $141,431Net Income 2021: $132,4662021Revenue 2022: $92,074Expenses 2022: $141,041Net Income 2022: -$48,9672022Revenue 2023: $79,314Expenses 2023: $76,353Net Income 2023: $2,9612023

Highlighted filing

2020

Revenue$109,807
Expenses$118,702
Net Income-$8,895
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Sep 1, 2019 to Aug 31, 2020
Signed
Apr 20, 2021
Return Version
2019v5.1
Gross Receipts
$109,807
Mission and Program Overview

Mission

Provide an affordable legal education to anyone who meets the criteria of the california state board examiners

Provide an affordable legal education to anyone who meets the criteria of the california state board of examiners

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$454,403$454,403→ $0
Cash and Non-Interest-Bearing Accounts$48,476$43,126▼ $5,350
Savings and Temporary Cash Investments$27,495$27,499▲ $4
Total Assets$565,357$564,051▼ $1,306
Other Assets Total$34,983$39,023▲ $4,040
Liabilities
Other Liabilities$7,667$15,256▲ $7,589
Total Liabilities$7,667$15,256▲ $7,589
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$557,690$548,795▼ $8,895
Total Net Assets Fund Balance$557,690$548,795▼ $8,895
Total Liabilities and Net Assets / Fund Balance$565,357$564,051▼ $1,306

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$418,051--
Land$36,352--
Other Assets Org$39,023--
Compensation and Service Providers
Top Officer Pay51st percentile

Board Members and Trustees

NameTitle
Christina GonzalezChair
Brian GodfreyVice Chair
Ira SpiroDean
Todd HillSecretary
Hector C PenaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,170
Program Service Revenue
$74,331
Investment Income
$6
Other Revenue
$32,300
All Other Contributions
$3,170
Change in Net Assets
$-8,895
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$71,875
Salaries, Compensation, and Employee Benefits$46,827
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$41,685--$41,685
Office Expenses$24,269--$24,269
Other Expenses$15,213--$15,213
Insurance$13,087--$13,087
Payroll Taxes$5,142--$5,142
Information Technology$3,892--$3,892
Fees for Services Accounting$3,465--$3,465
Fees for Services Management$1,376--$1,376
All Other Expenses$968--$968
Advertising$200--$200
Total Functional Expenses$118,702$0$0$118,702
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Payable - Salary & Wage$9,021
Cares Act - PPP Loan Payable$6,235
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Members or stockholder classes and rights Part VI line 6

“Organization has a student body”

Member election for additional members Part VI line 7A

“Student body elects a student representative”

Form 990 governing body review Part VI line 11

“Draft submitted for review prior to filing”

Governing documents etc available to public Part VI line 19

“AVAILABLE”

Filing and Contact Details

Filer

Filer Name
The Guild Law School
EIN
95-2901087
Address
660 S BONNIE BRAE ST, Los Angeles, CA 90057
Doing Business As
Peoples College of Law

Signing Officer

Name
Christina Gonzalez
Title
Chair
Phone
2134830083
Signed
2021-04-20
Discuss with paid preparer
No

Organization Details

Formed
1974
Legal Domicile
CA
Voting Board Members
11
Independent Board Members
11
Employees
3
Volunteers
30

Preparer

Firm
ARPAC Financial Solutions LLC
Address
4520 W Douglas Avenue Apt 103, Visalia, CA 93291
Preparer
Jesus Morales-Grace Jr
Phone
3109130657
Raw XML Appendix349 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.

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IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0565357
IRS990/TotalAssetsEOYAmt0564051
IRS990/TotalAssetsGrp/BOYAmt0565357
IRS990/TotalAssetsGrp/EOYAmt0564051
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt03170
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0118702
IRS990/TotalFunctionalExpensesGrp/TotalAmt0118702
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt07667
IRS990/TotalLiabilitiesEOYAmt015256
IRS990/TotalLiabilitiesGrp/BOYAmt07667
IRS990/TotalLiabilitiesGrp/EOYAmt015256
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0557690
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0548795
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0118702
IRS990/TotalProgramServiceRevenueAmt074331
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0106637
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0109807
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt030
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0565357
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0564051
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt011
IRS990/WebsiteAddressTxt0www.peoplescollegeoflaw.edu
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0Christina Gonzalez
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIR
ReturnHeader/BusinessOfficerGrp/PhoneNum02134830083
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-04-20
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE GUILD LAW SCHOOL
ReturnHeader/Filer/BusinessNameControlTxt0GUIL
ReturnHeader/Filer/EIN0952901087
ReturnHeader/Filer/USAddress/AddressLine1Txt0660 S BONNIE BRAE ST
ReturnHeader/Filer/USAddress/CityNm0Los Angeles
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd090057
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0831593333
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ARPAC Financial Solutions LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04520 W Douglas Avenue Apt 103
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Visalia
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd093291
ReturnHeader/PreparerPersonGrp/PhoneNum03109130657
ReturnHeader/PreparerPersonGrp/PreparationDt02021-05-05
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Jesus Morales-Grace Jr
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02021-05-05T13:54:00-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-09-01
ReturnHeader/TaxPeriodEndDt02020-08-31
ReturnHeader/TaxYr02019

Document Assets

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Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$564,051
Liabilities
$15,256
Net assets
$548,795
Revenue
$109,807
Expenses
$118,702
Net income
-$8,895
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.59$0.40$5.19$0.79$0.76$0.03
2022Detailed filing. Detailed filing data is available for this year.$6.48$0.06$6.42$0.92$1.41$0.49
2021Detailed filing. Detailed filing data is available for this year.$6.93$0.11$6.82$2.74$1.41$1.32
2020Detailed filing. Detailed filing data is available for this year.$5.64$0.15$5.49$1.10$1.19$0.09
2019Summary only. Only limited summary data is available for this year.$5.65$0.08$5.58$1.34$1.78$0.44
2018Summary only. Only limited summary data is available for this year.$6.06$0.00$6.05$2.16$1.61$0.55
2017Summary only. Only limited summary data is available for this year.$5.52$0.02$5.51$1.86$2.02$0.16
2016Summary only. Only limited summary data is available for this year.$5.66$0.00$5.66$1.16$1.44$0.28
2015Summary only. Only limited summary data is available for this year.$5.95$0.00$5.95$1.16$1.53$0.37
2014Summary only. Only limited summary data is available for this year.$6.32$0.00$6.32$1.90$1.20$0.70
2013Summary only. Only limited summary data is available for this year.$5.62$0.00$5.62$1.54$1.27$0.27
2012Summary only. Only limited summary data is available for this year.$5.90$0.00$5.90$1.61$1.41$0.20
2011Summary only. Only limited summary data is available for this year.$5.59$0.00$5.59$1.46$1.65$0.19
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2020 filings • 501(c)3 • $500k-$1M nonprofits