Courage California Institute C3

Overview

Mission

Courage California institute's mission is to defend and extend economic justice, human rights, and corporate and political accountability through public education, strategic research and innovative leadership-development training.

What it reported doing in 2024

Your power is your vote is courage California institute's initiative to support voters and future voters in navigating the electoral process, providing californians with an easy-to-navigate resource where users can register to vote, sign up for updates on state and county voting procedures, get reminders of key dates, and find answers to frequently asked questions.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
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.

Nonprofit profile at a glance

EIN
270343297
IRS 990 coverage
2013–2024
Forms available
Form 990 2024, Form 990-EZ 2022
Headquarters
Los Angeles, CA, USA
Phone
2134526565
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Family Services

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 96
  • Transparency & Controls: 60
  • Accountability: 79
  • Sustainability: 8
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 93.5%; rating input score 93
  • Fundraising efficiency: $121.6 raised per $1 spent on fundraising; rating input score 87; 87th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 19th percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -100.4%; rating input score 2; 2nd percentile among comparable filings
  • Total-asset coverage ratio: 0.27; rating input score 14; 14th percentile among comparable filings
  • Liabilities to assets ratio: 0.11; rating input score 26; 26th percentile among comparable filings
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: -5.8% per year; rating input score 0; 16th percentile among comparable filings
  • Revenue growth: -7% per year; rating input score 0; 8th percentile among comparable filings
  • Asset growth: -6.1% per year; rating input score 0; 9th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 93.5% of spending went to programs
  • Governance: 7 of 7 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $427K in reported program spending
  • Leadership: top reported pay $170K · 8 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 20 of 20 current checks pass
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 9 annual filings from 2013 to 2024
  • Contacts: How to reach this organization
  • Related organizations: 1 filed related-organization link
  • 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.

Leadership & pay

8 people listed

Highest reported compensation

  • IRENE KAO (PRESIDENT): $169,588 total reported compensation

Source: IRS Form 990. Selected filing: FY2024.