Civic Intelligence

Guild Law School

990 • Fiscal year 2021 • EIN 95-2901087

Sep 01, 2020 to Aug 31, 2021 • Filed on Dec 11, 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

46th percentile

0.02x

Higher debt load relative to assets than 46% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Liabilities / Revenue

54th percentile

0.04x

Higher debt load relative to revenue than 54% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Net Margin

86th percentile

48%

Higher net margin than 86% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Top Officer Pay

52nd percentile

$0

Higher top officer pay than 52% of similar nonprofits.

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

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Asset Growth

68th percentile

23%

Faster asset growth than 68% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Revenue Growth

91st percentile

149%

Faster revenue growth than 91% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets46th percentile

Assets

Up

$693,189

Up $129,138 (+23%) from 2020

Net Assets

Up

$682,011

Up $133,216 (+24%) from 2020

Liabilities

Down

$11,178

Down $4,078 (-27%) from 2020

Revenue And Expenses
Liabilities / Revenue54th percentileNet Margin86th percentile

Revenue

Up

$273,897

Up $164,090 (+149%) from 2020

Expenses

Up

$141,431

Up $22,729 (+19%) from 2020

Net Income

Up

$132,466

Up $141,361 (+1589%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth68th 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

2021

Assets$693,189
Liabilities$11,178
Net Assets$682,011
Open 2021 Filing

Operations Trend

Revenue Growth91st 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

2021

Revenue$273,897
Expenses$141,431
Net Income$132,466
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Sep 1, 2020 to Aug 31, 2021
Signed
Dec 11, 2021
Return Version
2020v4.1
Gross Receipts
$273,897
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$538,525▲ $84,122
Cash and Non-Interest-Bearing Accounts$43,126$154,664▲ $111,538
Savings and Temporary Cash Investments$27,499--
Total Assets$564,051$693,189▲ $129,138
Other Assets Total$39,023--
Liabilities
Other Liabilities$15,256$6,235▼ $9,021
Accounts Payable and Accrued Expenses-$4,943-
Total Liabilities$15,256$11,178▼ $4,078
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$548,795$682,011▲ $133,216
Total Net Assets Fund Balance$548,795$682,011▲ $133,216
Total Liabilities and Net Assets / Fund Balance$564,051$693,189▲ $129,138

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$454,403--
Leasehold Improvements$84,122--
Compensation and Service Providers
Top Officer Pay52nd percentile

Board Members and Trustees

NameTitle
Hector C Pena RamirezPresident
Kenny GoniVice President
Juan Manuel SarinanaDean
Prem SarinSecretary
David BouffardTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$15,000
Program Service Revenue
$231,797
Investment Income
$0
Other Revenue
$27,100
All Other Contributions
$15,000
Change in Net Assets
$132,466
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$79,938
Salaries, Compensation, and Employee Benefits$58,661
Professional Fundraising Fees$2,832
Grants and Similar Amounts Paid$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses---$57,577
Other Salaries and Wages---$53,826
Fees for Services Management---$18,019
Payroll Taxes---$4,835
Fees for Services Professional Fundraising---$2,832
Office Expenses---$1,227
Advertising---$246
All Other Expenses---$81
Total Functional Expenses$0$0$0$141,431
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$2,832
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
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

990, Part VI, Line 6

“Organization has a student body”

990, Part VI, Line 7A

“Student body elects a student representative”

990, Part VI, Line 11B

“Draft submittedfor review prior to filing”

990, Part VI, Line 19

“AVAILABLE”

Filing and Contact Details

Filer

Filer Name
The Guild Law School
EIN
95-2901087
Phone
2134830083
Address
660 S BONNIE BRAE ST, LOS ANGELES, CA 90057
Doing Business As
Peoples College of Law

Signing Officer

Name
Hector C Pena Ramirez
Title
President
Phone
2134830083
Signed
2021-12-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Hector C Pena Ramirez
Formed
1974
Legal Domicile
CA
Voting Board Members
11
Independent Board Members
11
Employees
3
Volunteers
30

Preparer

Firm
Experto Tax Service
Address
11743 WASHINGTON BLVD, WHITTIER, CA 90606
Preparer
Alberto I Guerrero
Phone
8888244370
Supplemental Narrative

Additional Explanations

990, Part V, Line 3B

“No unrelated business gross income”

990, Part V, Line 13A

“Not licensed to issue qualified health plans”

990, Part V, Line 14B

“No payment for indoor tanning services”

Raw XML Appendix347 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/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4DEAN
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ORGANIZATION HAS A STUDENT BODY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1STUDENT BODY ELECTS A STUDENT REPRESENTATIVE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DRAFT SUBMITTEDFOR REVIEW PRIOR TO FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AVAILABLE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NO UNRELATED BUSINESS GROSS INCOME
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5NOT LICENSED TO ISSUE QUALIFIED HEALTH PLANS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6NO PAYMENT FOR INDOOR TANNING SERVICES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0990, Part VI, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1990, Part VI, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2990, Part VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3990, Part VI, Line 19
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5990, Part V, Line 13a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6990, Part V, Line 14b
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ReturnHeader/TaxYr02020

Document Assets

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Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$693,189
Liabilities
$11,178
Net assets
$682,011
Revenue
$273,897
Expenses
$141,431
Net income
$132,466
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