To provide low-income youth of color with the tools needed to complete Californias legal apprenticeship program and become attorneys.

501(c)(3) charity; gifts are tax-deductible.
83¢ of each $1 spent went to programs.
$65K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2022 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2026
latest Form 990
Looks good: the latest return is for FY2026, this tax year; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average surplus $39K a year · 6% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
83%
of spending
Looks good: 83% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$65K
to officers and key staff · 40% of spending
Concern: pay to officers and key staff is 40% of spending; over 30%.
Pt VII · Sec A
19 mo
of spending, in cash
Looks good: 18.7 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
4
named funders · $464K
Looks good: 4 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
1
of 1 voting members
Looks good: 1 of 1 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$326K
+165% vs prior year
Spent
$162K
To programs
83%
Net assets
$252K
By yearFY2021–FY2026
Revenue
$326K
FY2022▲ +165%
Tap a bar for its year
Revenue by fiscal year
FY2021$123K
FY2022$326K
FY2023$377K
FY2024$1.3M
FY2025$545K
FY2026$591K
Expenses
$162K
FY2022
Tap a bar for its year
Expenses by fiscal year
FY2021Not on file
FY2022$162K
FY2023$389K
FY2024$1.5M
FY2025$432K
FY2026$453K
Net assets
$252K
FY2022▲ +185%
Tap a bar for its year
Net assets by fiscal year
FY2021$88K
FY2022$252K
FY2023$240K
FY2024$35K
FY2025$148K
FY2026$286K

From the FY2022 Form 990 (year ending February 2022) · see the original

Give Claim
You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2026) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2026. IRS ruling in Mar 2015.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

83 cents of each dollar spent went to programs.

Program services 83% · $135K Management & general 17% · $28K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Something off? Claim to add context

Who runs it and what they're paid

1 person listed on the 990; $65K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2021); the FY2022 filing did not itemize Part VII
Executive Director
$64,615Pt VII · Sec A

Rachel Johnson-Farias’s $140K as Founder & Ed is at the 97th percentile of top reported officer pay among 1992 $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

NameFY2026FY2025FY2022
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.

See ESQ Apprentice INC executive salaries →

On this list? Claim this org

Something off? Claim to add context

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Equip low-income youth of color for California's legal apprenticeship program.

Questions for ESQ Apprentice INC

Tap to ask. ESQ Apprentice INC sees how many people are interested.

Your first name shows with your question. ESQ Apprentice INC answers here, for everyone.

Provided by the organization

Know this org? Add your story

1 program · $135K · in their own filed words · FY2021
01

To provide low-income youth of color with the tools needed to complete Californias legal apprenticeship program and become attorneys

$135Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

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

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$326K
Ln 12
Gifts and grantsLn 1h$326K
Money outPt IX
$162K
Ln 25
Programscol B$135K
Managementcol C$28K
Owns and owesPt X
$252K
net assets · Ln 32
Cash and savingsLn 1–2$252K
Total assetsLn 16$252K
LiabilitiesLn 26$0
PeoplePt VI, VII
1
listed · VII A
PaidVII A1
Voting boardVI 1a1
IndependentVI 1b1
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$326K
Total revenueLn 12$326K
Assets in detailPt X, end of year
CashLn 1$252K
Cash and savings togetherLn 1–2$252K
Total assetsLn 16$252K
LiabilitiesLn 26$0
Net assetsLn 32$252K
OperationsPt I, VI
EmployeesI 54
VolunteersI 610
Fiscal year endsHeaderFebruary
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY22End FY22
Cash and savingsLn 1–2$88K$252K
Total assetsLn 16$88K$252K
LiabilitiesLn 26$0$0
Net assetsLn 32$88K$252K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$4K$4K
Pay of current officers, directors and key staffLn 5$65K$65K
Other salaries and wagesLn 7$29K$29K
Payroll taxesLn 10$8K$8K
Management feesLn 11a$11K$11K
Legal feesLn 11b$5K$5K
Advertising and promotionLn 12$300$300
Information technologyLn 14$1K$1K
InsuranceLn 23$12K$12K
Other expenses (24a–d)Ln 24$29K$18K$11K
All other expensesLn 24e−$2−$2
Total functional expensesLn 25$162K$135K$28K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2026 Latest $591K$453K$138K$286K 990 PDF
FY2025 $545K$432K$113K$148K 990 PDF
FY2024 $1.3M$1.5M−$205K$35K 990 PDF
FY2023 $377K$389K−$12K$240K 990 PDF
FY2022 Viewing $326K$162K$164K$252K 990 PDF
FY2021 $123K$88K 990 PDF

More to add? Claim this org

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2022 990 (6 parts)
Part I · Summary $326,322 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $122,949$326,322
I-9 Program service revenue$0
I-10 Investment income$0
I-11 Other revenue$0
I-12 Total revenuePrior year $122,949$326,322
I-13 Grants and similar amounts paidPrior year $4,800$3,775
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $57,217$101,212
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $36,405$57,356
I-18 Total expensesPrior year $98,422$162,343
I-19 Revenue less expensesPrior year $24,527$163,979
Part VI · Governance 1 of 1 board members independent, 4 to look at
VI-1a Voting members of the governing body1
VI-1b Independent voting members1
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $326,322 across 3 lines filed
VIII-1f All other contributions, gifts and grants$326,322
VIII-1h Total contributions, gifts and grants$326,322
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$326,322
Part IX · Statement of functional expenses $162,343 across 11 lines filed
IX-1 Grants to domestic organizationsPrograms $3,775$3,775
IX-5 Pay of current officers, directors and key staffPrograms $64,615$64,615
IX-7 Other salaries and wagesPrograms $28,847$28,847
IX-10 Payroll taxesPrograms $7,750$7,750
IX-11a Management feesPrograms $10,750$10,750
IX-11b Legal feesManagement $4,578$4,578
IX-12 Advertising and promotionPrograms $300$300
IX-14 Information technologyPrograms $1,149$1,149
IX-23 InsuranceManagement $11,651$11,651
IX-24 Other expenses (24a–d)Programs $17,534 · Management $11,396$28,930
IX-24e All other expensesManagement −$2−$2
IX-25 Total functional expensesPrograms $134,720 · Management $27,623 · Fundraising $0$162,343
Part X · Balance sheet $252,427 assets, 6 lines filed
X-1 Cash, non-interest-bearingStart of year $88,448$252,427
X-16 Total assetsStart of year $88,448$252,427
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $88,448$252,427
X-32 Total net assets or fund balancesStart of year $88,448$252,427
X-33 Total liabilities and net assetsStart of year $88,448$252,427
Part XI · Reconciliation of net assets $252,427 net assets at year end
XI-1 Total revenue$326,322
XI-2 Total expenses$162,343
XI-3 Revenue less expenses$163,979
XI-4 Net assets at start of year$88,448
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$252,427

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

Similar organizations you could support · Compare with another nonprofit

Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

Your org? Add context

Made it to the end? Claim this org

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the pay comparisons above.