Civic Intelligence

Guild Law School

990 • Fiscal year 2022 • EIN 95-2901087

Sep 01, 2021 to Aug 31, 2022 • Filed on Mar 15, 2022

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

0.01x

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

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Liabilities / Revenue

63rd percentile

0.06x

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

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Net Margin

7th percentile

-53%

Higher net margin than 7% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Top Officer Pay

53rd percentile

$0

Higher top officer pay than 53% of similar nonprofits.

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

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Asset Growth

27th percentile

-6.5%

Faster asset growth than 27% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Revenue Growth

4th percentile

-66%

Faster revenue growth than 4% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets45th percentile

Assets

Down

$647,913

Down $45,276 (-6.5%) from 2021

Net Assets

Down

$641,987

Down $40,024 (-5.9%) from 2021

Liabilities

Down

$5,926

Down $5,252 (-47%) from 2021

Revenue And Expenses
Liabilities / Revenue63rd percentileNet Margin7th percentile

Revenue

Down

$92,074

Down $181,823 (-66%) from 2021

Expenses

Down

$141,041

Down $390 (-0.3%) from 2021

Net Income

Down

-$48,967

Down $181,433 (-137%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth27th 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

2022

Assets$647,913
Liabilities$5,926
Net Assets$641,987
Open 2022 Filing

Operations Trend

Revenue Growth4th 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

2022

Revenue$92,074
Expenses$141,041
Net Income-$48,967
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Sep 1, 2021 to Aug 31, 2022
Signed
Mar 15, 2022
Return Version
2021v4.1
Gross Receipts
$92,074
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$538,525--
Cash and Non-Interest-Bearing Accounts$154,664$93,727▼ $60,937
Total Assets$693,189$647,913▼ $45,276
Other Assets Total-$554,186-
Liabilities
Other Liabilities$6,235$5,926▼ $309
Accounts Payable and Accrued Expenses$4,943--
Total Liabilities$11,178$5,926▼ $5,252
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$682,011$641,987▼ $40,024
Total Net Assets Fund Balance$682,011$641,987▼ $40,024
Total Liabilities and Net Assets / Fund Balance$693,189$647,913▼ $45,276

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$9,381--
Compensation and Service Providers
Top Officer Pay53rd 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
$19,279
Program Service Revenue
$72,786
Investment Income
$9
Other Revenue
$0
All Other Contributions
$13,000
Change in Net Assets
$-48,967
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$82,698
Salaries, Compensation, and Employee Benefits$55,576
Professional Fundraising Fees$2,767
Grants and Similar Amounts Paid$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$50,664
All Other Expenses---$46,555
Insurance---$16,594
Other Expenses---$8,072
Information Technology---$5,934
Payroll Taxes---$4,681
Fees for Services Professional Fundraising---$2,767
Office Expenses---$1,528
Pension Plan Contributions---$231
Total Functional Expenses$0$0$0$141,041
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$2,767
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 10B

“No branches or local chapters”

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
2022-03-15
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

Preparer

Firm
Experto Tax Service
Address
11823 SLAUSON AVE STE 7, SANTA FE SPRINGS, CA 90670
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”

990, Part IX, Line 24E

“OTHER EXPENSES”

Raw XML Appendix340 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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IRS990/ProgSrvcAccomActy3Grp/Desc0PROVIDE OUTREACH TO STUDENT COMMUNITY AND RECOGNITION OF SUPPORTERS, ALUMNI AND VOLUNTEER INSTRUCTORS.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NO UNRELATED BUSINESS GROSS INCOME
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NOT LICENSED TO ISSUE QUALIFIED HEALTH PLANS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO PAYMENT FOR INDOOR TANNING SERVICES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ORGANIZATION HAS A STUDENT BODY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4STUDENT BODY ELECTS A STUDENT REPRESENTATIVE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5NO BRANCHES OR LOCAL CHAPTERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6DRAFT SUBMITTEDFOR REVIEW PRIOR TO FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7AVAILABLE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8OTHER EXPENSES
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Document Assets

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Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$647,913
Liabilities
$5,926
Net assets
$641,987
Revenue
$92,074
Expenses
$141,041
Net income
-$48,967
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. 2022 filings • 501(c)3 • $500k-$1M nonprofits