A Curiae

Nonprofit profile at a glance

EIN
871528475
IRS 990 coverage
2023–2025
Forms available
Form 990 2025, Form 990-N 2022
Location
Covina, CA, USA
Phone
5108333247
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Administration of Justice, Courts

Official website

Reported finances

Revenue
$230,145
Expenses
$226,152
Assets
$28,352
Liabilities
$3,005

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

Leadership & pay

6 people listed

Executive titles in this filing

  • Wyatt Lim-Tepper (President)
  • Bobby Love (Vice President)

Highest reported compensation

  • Wyatt Lim-Tepper (President): $126,000 total reported compensation

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

Overview

Mission

To provide support for the court and clients on supervision through community partnership, professional skill-building, and problem-solving.

What it reported doing in 2025

A Curiae provides a community resource connection and professional mentorship initiative that supports the success of clients in the criminal justice system. Our main accomplishment was hiring a Case Manager who was a previous client and collaborative court graduate to build relationships with our clients. 2025 was a year of growth, where we were able to establish a partnership with UC Berkeleys School of Public Health through internships and evaluation.

Operating model

Revenue model
Grant-funded. 92% of the money available for current operations came from government grants.
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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 71
  • Transparency & Controls: 92
  • Accountability: 74
  • Sustainability: 24
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 72.8%; rating input score 73
  • Program expense ratio: 73.7%; rating input score 74
  • Fundraising efficiency: $16.79 raised per $1 spent on fundraising; rating input score 51; 51st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 83.3%; rating input score 83; 24th percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 1.7%; rating input score 40; 40th percentile among comparable filings
  • Total-asset coverage ratio: 0.13; rating input score 8; 8th percentile among comparable filings
  • Liabilities to assets ratio: 0.11; rating input score 22; 22nd percentile among comparable filings
  • Officer compensation ratio: 55.7%; rating input score 2; 2nd percentile among comparable filings

Growth

  • Program expense growth: 19.7% per year; rating input score 100; 83rd percentile among comparable filings
  • Revenue growth: 10% per year; rating input score 100; 69th percentile among comparable filings
  • Asset growth: -30.9% per year; rating input score 0; 2nd percentile among comparable filings

Details

  • Where the money goes: 72.8% of revenue deployed · 73.7% of spending went to programs
  • Governance: 5 of 6 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $167K in reported program spending
  • Leadership: top reported pay $126K · 6 people listed
  • Consistency: 22 of 23 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 3 filing years from 2023 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Accountability: Governance controls: 2 of 7 not reported.
  • Review — Financial Efficiency: Fundraising efficiency scored 51/100.
  • Moderate — Sustainability: Operating margin scored 40/100.
  • High — Sustainability: Total-asset coverage ratio scored 8/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 2/100.
  • High — Sustainability: Liabilities to assets ratio scored 22/100.