ESQ Apprentice INC EIN 47-3060656

ESQ Apprentice INC

EIN  47-3060656 Public charity (501(c)(3)) Oakland, CA Founded 2015
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Size
$100K–1M
What they do
Equip low-income youth of color for California's legal apprenticeship program.
Leadership
Rachel Johnson-Farias · Founder & Ed · $140K
Money in and out
$591K revenue, $453K expenses
Bottom line
55% program efficiency

Equip low-income youth of color for California's legal apprenticeship program. For fiscal year 2025 it reported $591K in revenue, $453K in expenses, and $286K in net assets.Pt I

Where the money goes · FY2025
Total revenue
$591K
Pt VIII · Ln 12
Total expenses
$453K
Pt IX · Ln 25
Net assets
$286K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $138K
Where spending went · Part IX cols B–D
Program services $0.55 Management & general $0.17 Fundraising $0.28
Program efficiency
55%
of spending reaches programs▼ -42% vs prior filing year
Operating runway
8.5mo
months of highly liquid reserves at operating expense rate▲ +73% vs prior filing year
Surplus margin
+23%
revenue over expenses, this year▲ +13% vs prior filing year

Summary of the Filing

Part I · fiscal year 2025 · Form 990
Revenue
$591K
FY2025▲ +8%
Expenses
$453K
FY2025▲ +5%
Total assets
$322K
FY2025▲ +74%
Total liabilities
$37K
FY2025▼ -3%
Total revenue
$591K
Pt VIII · Ln 12
Total expenses
$453K
Pt IX · Ln 25
Net assets
$286K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$138K
Total assetsPt X · Ln 16$322K
Program-expense ratioPt IX · col B55%
Voting members of governing bodyPt I · Ln 36
Independent voting membersPt I · Ln 46
Mission & Programs · Part III

Where the work happens

1 program service account for $250K of program spending, described in the organization's own filed words · FY2025.
01

Esq. Apprentice has increased its offerings with the Excelerator Program twice yearly; we've served 45 diverse students in our fi scal year ending February 2026, over 24 classes.In our apprenticeship program, 2 fellows passed their First Year Law Students Exam, a critical hurdle towards law licensing and the last major test before the…

$250Kprogram expense

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CESQ Apprentice INC
EINHdr · item D47-3060656
Principal addressHdr · item COakland, CA
WebsiteHdr · item Jwww.esqapprentice.org
Year of formationHdr · item L2015
State of legal domicileHdr · item MCA
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFYouth Development (O50)
Ruling yearIRS BMFMar 2015

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a6
Independent voting membersPt VI · Ln 1b6
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13Yes
Document retention policyPt VI · Ln 14Yes
CEO/top-official compensation independently reviewedPt VI · Ln 15aYes
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
$140,385Pt VII · Sec A
Board Chair
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
At Large
$0Pt VII · Sec A
$0Pt VII · Sec A

Rachel Johnson-Farias’s $140K as Founder & Ed is at the 97th percentile of top reported officer pay among 1984 $100K–1M youth development nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2025FY2025FY2022
Rachel Johnson-Farias$140,385
Rachel Johnson Farias$109,520$64,615

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Statement of Revenue

Part VIII
Contributions & grants100%$591K
Total revenueLn 12$591K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.55 Management & general $0.17 Fundraising $0.28
Program services55%$250K
Management & general17%$76K
Fundraising28%$126K
Total functional expensesLn 25$453K

Balance Sheet

Part X · end of year
CashLn 1$320K
Total assetsLn 16$322K
Total liabilitiesLn 26$37K
Total net assetsLn 32$286K
Months of cash on handcomputed8.5

Financial Metrics

Form 990 · FY2025 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $320K · Operating expenses/yr $453K
8.5 months
Where the money goes
Program services
Program services $250K · Total expenses $453K
55%
Management & General
Management & general $76K · Total expenses $453K
17%
Fundraising
Fundraising $126K · Total expenses $453K
28%
Cost to raise $1
Fundraising expense (3-yr avg) $42K · Solicited contributions (3-yr avg) $806K
$0.05 to raise $1 (3-yr avg)
Where the money comes from
Contribution dependence
Contributions & grants $591K · Total revenue $591K
100%
Government reliance
Government grants — · Total revenue $591K
Earned-income share
Program service revenue $0 · Total revenue $591K
0%
Investment reliance
Investment income $0 · Total revenue $591K
0%
Program self-sufficiency
Program service revenue $0 · Total expenses $453K
0%
Growth & trend
Revenue growth (YoY)
This year $591K · Prior year $545K
+8%
Revenue CAGR
FY2020 $123K · FY2025 $591K
+37%
Net-asset trend (YoY)
End of year $286K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $591K · Expenses $453K
+23%
Liabilities-to-Assets
Total liabilities — · Total assets $322K
Net-asset ratio
Net assets $286K · Total assets $322K
89%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $0 · Other securities (Pt X, ln 12) $0 · Total assets (Pt X, ln 16) $322K
0%
People & payroll
Highest Reported Total Compensation
Individual Rachel Johnson-Farias · Reported title Founder & ED · Highest reported compensation $140K · Total expenses $453K
31%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $282K · Total expenses $453K
62%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 55%
Overhead ratio 17%
Fundraising cost ratio 21%
Revenue growth 8%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · funders on record
Grants received · FY2024
New Profit INCFY2024$10K
Total grants receivedfrom 4 funders$464K
See all 4 funders →

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2025$545K revenue · ⤓ 990 PDF
FY2024$1.3M revenue · ⤓ 990 PDF
FY2023$377K revenue · ⤓ 990 PDF
FY2022$326K revenue · ⤓ 990 PDF
FY2021$123K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2025IRS
Classification, formation year, addressIRS Business Master File
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