Guild Law School, Peoples College Of Law in Los Angeles, California (CA)

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Guild Law School, Peoples College Of Law
Employer Identification Number (EIN)952901087
Name of OrganizationGuild Law School
Secondary NamePeoples College Of Law
Address660 S Bonnie Brae St, Los Angeles, CA 90057-3710
ActivitiesPrivate school, School, college, trade school, etc.
SubsectionEducational Organization
Ruling Date07/1977
DeductibilityContributions are deductible
FoundationSchool
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period08/2014
Assets$500,000 to $999,999
Income$100,000 to $499,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$632,053
Amount of Income$189,750
Form 990 Revenue Amount$189,750
National Taxonomy of Exempt Entities (NTEE)Educational Institutions and Related Activities:


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Amount of income in 2014: $189,750 (it was $153,512 in 2013)
Guild Law School, Peoples College Of Law: 

 $189,750
Other organizations performing similar types of work: 

 $1,051,274

Assets in 2014: $632,053 (it was $562,397 in 2013)
This organization: 

 $632,053
Other organizations performing similar types of work: 

 $2,716,690

Expenses in 2014: $119,945
This organization: 

 $119,945
Other organizations performing similar types of work: 

 $1,737,063

Income to expenses ratio in 2014: 1.6
This organization: 

 1.6
Other organizations performing similar types of work: 

 1.1

Grants share in income in 2014: 27.9%
This organization: 

 27.9%
Other organizations performing similar types of work: 

 4.5%

Financial snapshot ($)

Revenue for 2014

Assets at the end of 2014

Functional expenses for 2014

Checklist
201220132014
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?YesYesYes
Is the organization required to complete Schedule B, Schedule of Contributors?NoNoNo
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?NoNoNo
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?NoNoNo
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19?NoNoNo
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts?NoNoNo
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?NoNoNo
Did the organization maintain collections of works of art, historical treasures, or other similar assets?NoNoNo
Did the organization report an amount for escrow or custodial account liability; serve as a custodian or provide credit counseling, debt management, credit repair, or debt negotiation services?NoNoNo
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?NoNoNo
Did the organization report an amount for land, buildings, and equipment?NoNoYes
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?NoYesNo
Did the organization report an amount for investments-program related that is 5% or more of its total assets?NoNoNo
Did the organization report an amount for other assets that is 5% or more of its total assets?NoNoYes
Did the organization report an amount for other liabilities?NoNoNo
Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)?NoNoNo
Did the organization obtain separate, independent audited financial statements for the tax year?NoNoNo
Was the organization included in consolidated, independent audited financial statements for the tax year?NoNoNo
Is the organization a school described in section 170(b)(1)(A)(ii)?YesNoYes
Did the organization maintain an office, employees, or agents outside of the United States?NoNoNo
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more?NoNoNo
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?NoNoNo
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?NoNoNo
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?NoNoNo
Did the organization report more than $15,000 total of fundraising event gross income and contributions?NoNoNo
Did the organization report more than $15,000 of gross income from gaming activities?NoNoNo
Did the organization operate one or more hospital facilities?NoNoNo
Did the organization attach a copy of its audited financial statements?NoNoNo
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?NoNoNo
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?NoNoNo
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?NoNoNo
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002?NoNoNo
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?NoNoNo
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?NoNoNo
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?NoNoNo
Did the organization engage in an excess benefit transaction with a disqualified person during the year?NoNoNo
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ?NoNoNo
Did the organization report any amount for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?NoNoNo
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons?NoNoNo
Was the organization a party to a business transaction with one of the following parties
A current or former officer, director, trustee, or key employee?NoNoNo
A family member of a current or former officer, director, trustee, or key employee?NoNoNo
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner?NoNoNo
Did the organization receive more than $25,000 in non-cash contributions?NoNoNo
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?NoNoNo
Did the organization liquidate, terminate, or dissolve and cease operations?NoNoNo
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?NoNoNo
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?NoNoNo
Was the organization related to any tax-exempt or taxable entity?NoNoNo
Did the organization have a controlled entity within the meaning of section 512(b)(13)?NoNoNo
Did the organization make any transfers to an exempt non-charitable related organization?NoNoNo
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes?NoNoNo
Statements Regarding Other IRS Filings and Tax Compliance
2011201220132014
The number reported in Box 3 of Form 1096111
The number of Forms W-2G000
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?NoYesYes
The number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return000
Did the organization file all required federal employment tax returns?NoNoNo
Did the organization have unrelated business gross income of $1,000 or more during the year?NoNoNoNo
Has it filed a Form 990-T for this year?NoNoNo
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?NoNoNo
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?NoNoNo
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?NoNoNo
Did the organization file Form 8886-T?NoNoNo
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?YesYesNo
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?NoNoNo
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?NoNoNo
Did the organization notify the donor of the value of the goods or services provided?NoNoNo
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?NoNoNo
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?NoNoNo
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?NoNoNo
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?NoNoNo
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?NoNoNo
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?NoNoNo
Did the sponsoring organization make any taxable distributions under section 4966?NoNoNo
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?NoNoNo
Initiation fees and capital contributions$0$0$0$0
Gross receipts for public use of club facilities $0$0$0$0
Gross income from members or shareholders$0$0$0$0
Gross income from other sources$0$0$0$0
Is the organization filing Form 990 in lieu of Form 1041?NoNoNo
The amount of tax-exempt interest received or accrued during the year$0$0$0
Is the organization licensed to issue qualified health plans in more than one state?NoNoNo
The amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans$0$0$0
The amount of reserves on hand$0$0$0
Did the organization receive any payments for indoor tanning services during the tax year?NoNoNo
Has it filed a Form 720 to report these payments?NoNoNo
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
201220132014
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization$41,000$39,375$37,800
Total reportable compensation from related organizations$0$0$0
Total estimated amount of other compensation from the organization and related organizations$0$0$0
Total number of individuals who received more than $100,000 of reportable compensation from the organization000
Total number of independent contractors who received more than $100,000 of compensation from the organization000
Statement of Revenue
2011201220132014
Total revenue$145,901$160,710$153,512$189,750
Contributions, Gifts, Grants and Other Similar Amounts$1,535$0$3,487$53,000
Program Service Revenue$139,151$122,560$114,500$106,750
0$122,000$112,890$105,600
0$560$1,610$1,150
All other program service revenue$0$0$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$0$0$0$0
Income from investment of tax-exempt bond proceeds$0$0$0$0
Royalties$0$0$0$0
Net rental income$5,000$38,000$24,625$30,000
Gross rents (Real / Personal)$5,000 / $0$38,000 / $0$24,625 / $0$30,000 / $0
Less: rental expenses (Real / Personal)$0 / $0$0 / $0$0 / $0$0 / $0
Rental income or (loss) (Real / Personal)$5,000 / $0$38,000 / $0$24,625 / $0$30,000 / $0
Net gain/loss from sales of assets other than inventory$0$0$0$0
Net income/loss from fundraising events$0$150$0$0
Net income/loss from gaming activities$0$0$0$0
Net income/loss from sales of inventory$0$0$0$0
Miscellaneous Revenue$215$0$10,900$0
Statement of Functional Expenses
2011201220132014
Total functional expenses$164,657$141,000$126,875$119,945
Grants and other assistance to domestic organizations and domestic governments$0$0$0
Grants and other assistance to domestic individuals$0$0$0
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals$0$0$0
Benefits paid to or for members$0$0$0
Compensation of current officers, directors, trustees, and key employees$0$0$0$0
Compensation not included above, to disqualified persons$0$0$0
Other salaries and wages$0$0$0$0
Pension plan accruals and contributions$0$0$0
Other employee benefits$0$0$0
Payroll taxes$0$0$0$0
Fees for services (non-employees)
Management$41,000$39,375$37,800
Legal$0$0$0
Accounting$0$0$0
Lobbying$0$0$0
Professional fundraising services$0$0$0$0
Investment management fees$0$0$0
Other$0$0$0
Advertising and promotion$1,750$2,465$3,000
Office expenses$28,016$29,885$17,290
Information technology$4,895$0$0
Royalties$0$0$0
Occupancy$18,599$33,800$36,650
Travel$0$550$0
Payments of travel or entertainment expenses for any federal, state, or local public officials$0$0$0
Conferences, conventions, and meetings$1,150$0$0
Interest$0$0$0
Payments to affiliates$0$0$0
Depreciation, depletion, and amortization$0$0$0
Insurance$5,459$5,400$4,705
Other expenses$17,359$15,400$20,500
Balance Sheet
2011201220132014
Total assets$558,822$590,180$562,397$632,053
Cash - non-interest-bearing$12,475$11,000$147,087
Savings and temporary cash investments$84,472$0$0
Pledges and grants receivable, net$0$0$0
Accounts receivable, net$0$0$0
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees$0$0$0
Loans and other receivables from other disqualified persons, persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations$0$0$0
Notes and loans receivable, net$0$0$0
Inventories for sale or use$0$0$0
Prepaid expenses and deferred charges$0$0$0
Land, buildings, and equipment: cost or other basis$493,233$454,403$454,403
Investments - publicly traded securities$0$0$0
Investments - other securities$0$0$0
Investments - program-related$0$0$0
Intangible assets$0$0$0
Other assets$0$30,563$30,563
Total liabilities$0$0$0$0
Total net assets or fund balances$558,822$590,180$562,397$632,053
Unrestricted net assets$0$0$0
Temporarily restricted net assets$0$0$0
Permanently restricted net assets$0$0$0
Capital stock or trust principal, or current funds$0$0$0
Paid-in or capital surplus, or land, building, or equipment fund$0$0$0
Retained earnings, endowment, accumulated income, or other funds$0$0$0$0
Reason for Public Charity Status (for 2014)
The organization is not a private foundation because it is:A school described in section 170(b)(1)(A)(ii)
Number of organizations supported0
Sum of amounts of support$0
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Organizations performing similar types of work
IdNameAddressStateEstablishedTotal Income
1Vermont Law School IncPO BOX 96, S Royalton, VT 05068-0096VT1974-02$43,625,251
2Roger Williams University School Of Law10 Metacom Ave, Bristol, RI 02809-5103RI1992-11$24,021,960
3Pennsylvania Bar Institute5080 Ritter Rd, Mechanicsburg, PA 17055-4879PA1966-03$13,959,483
4Michigan State University College Of Law Foundation648 N Shaw Ln Rm 368, East Lansing, MI 48824-4503MI1996-02$11,545,527
5Appalachian School Of Law1169 Edgewater Dr, Grundy, VA 24614-7151VA1995-08$6,988,099
6Southern New England School Of Law Inc333 Faunce Corner Rd, N Dartmouth, MA 02747-1252MA1982-07$4,328,814
7Continuing Legal Education In Colorado Inc1900 Grant St Ste 300, Denver, CO 80203-4303CO1972-02$4,194,369
8Education Law Center - Pa1315 Walnut St Ste 400, Philadelphia, PA 19107-4705PA1990-03$3,451,395
9Education Law Center Inc60 Park Pl Ste 300, Newark, NJ 07102-5514NJ1986-05$1,908,579
10Monterey College Of Law2620 Colonel Durham St, Seaside, CA 93955-7302CA1973-03$1,829,438
11Suffolk Academy Of Law560 Wheeler Rd, Hauppauge, NY 11788-4354NY1967-11$466,270
12Guild Law School, Peoples College Of Law660 S Bonnie Brae St, Los Angeles, CA 90057-3710CA1977-07$189,750
13Washington Square Legal Services Inc110 West 3rd Street 2nd Fl, New York, NY 10012-1003NY1974-08$131,841
14California Academy Of Appellate Lawyers15760 Ventura Blvd Ste 1800, Encino, CA 91436-3029CA$65,893
15The Kansas Law Review Inc1535 W 15th St Rm 510, Lawrence, KS 66045-7608KS1953-10$60,139
16Harvard Law School Association Of New York City Inc277 Park Ave, New York, NY 10172-0003NY1949-08$0
17Legal Clinic And Services IncUniversity Of Oregon School Of Law, Eugene, OR 97403OR1972-05$0
18Oregon Law Institute620 Sw Main St Ste 706, Portland, OR 97205-3030OR1980-04$0
19Southeastern Massachusetts Police Training Association Inc818 Main Road, Westport, MA 02790MA1996-03$0
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Number of organizations performing similar types of work
Alabama1
California3
Colorado1
Delaware1
Florida1
Illinois2
Kansas1
Massachusetts2
Michigan1
New Jersey1
New York5
Oregon2
Pennsylvania2
Rhode Island1
South Carolina1
Virginia2
Vermont1
International1
Total29

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