College Guild

Nonprofit profile at a glance

EIN
010545944
IRS 990-EZ coverage
2014–2025
Forms available
Form 990-EZ 2025
Location
Brunswick, ME, USA
Phone
2077290043
Rating
86
Verdict
STRONG
Rating confidence
Moderate
Sector
Adult, Continuing Education

Official website

Reported finances

Revenue
$45,707
Expenses
$130,360
Assets
$168,631
Liabilities
$137

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

11 people listed

Executive titles in this filing

  • SUSAN VIETS (EXECUTIVE DIRECTOR)
  • Valerie Beichner (Interim Executive Director)

People named in this filing

  • Jennifer Rabb Wells (Co-Chair)
  • Alaina Cellini (Co-Chair & Sec)
  • Lauren Ayers (Treasurer)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide educational correspondance courses to people in prison.

What it reported doing in 2025

The organization provided free communication education services to over 500 incarcerated students across the United States. This includes packets sent to over 700 new students. 246 students received certificates of unit completion. To date, over 22,000 educational untils have been sent to incarcerated students across the United States and over 2,600 certificates have been issued.

Operating model

Revenue model
Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of total spending goes to programs and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 83
  • Transparency & Controls: 100
  • Sustainability: 22
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 55.2%; rating input score 55

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: -185.2%; rating input score 5; 5th percentile among comparable filings
  • Total-asset coverage ratio: 1.29; rating input score 54; 54th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 30; 30th percentile among comparable filings
  • Officer compensation ratio: 37.7%; rating input score 5; 5th percentile among comparable filings

Growth

  • Program expense growth: 11.3% per year; rating input score 100; 72nd percentile among comparable filings
  • Revenue growth: -1.9% per year; rating input score 0; 43rd percentile among comparable filings
  • Asset growth: 3.9% per year; rating input score 100; 52nd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 55.2% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $72K in reported program spending
  • Leadership: top reported pay $0 · 11 people listed
  • Consistency: 8 of 8 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 12 filing years from 2014 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Financial Efficiency: Program expense ratio scored 55/100.
  • High — Sustainability: Operating margin scored 5/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 54/100.
  • High — Sustainability: Officer compensation ratio scored 5/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 30/100.