C-Court Inc

Nonprofit profile at a glance

EIN
770386774
IRS 990-EZ coverage
2014–2025
Forms available
Form 990-EZ 2025
Location
San Luis Obispo, CA, USA
Phone
8057813088
Rating
87
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$17,500
Expenses
$17,500
Assets
$171,344
Liabilities
$65,344

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

Leadership & pay

11 people listed

Executive titles in this filing

  • Vito Gioiello (Vice President)

People named in this filing

  • Dieter E Eckert (Director)
  • Julissa Pena (Director)
  • Karol Schulkin (Director)

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

Provide affordable housing

What it reported doing in 2025

To provide low-income rental housing as the 1% general partner in Oceanside Gardens Limited Partnership, a California Limited Partnership, which owns and operates Oceanside Gardens Apartments, a 21-unit affordable housing complex located in Morro Bay, CA.To provide low-income rental housing as the 1% general partner in Oak Forest Associates, a California Limited Partnership, which owns and operates Oak Forest Apartments, a 20-unit affordable housing complex located in Arroyo Grande, CA.

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. Program spending has declined or grown slowly and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 100
  • Transparency & Controls: 82
  • Sustainability: 55
  • Growth: 20

Detailed rating inputs

Financial Efficiency

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

Transparency & Controls

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

Sustainability

  • Operating margin: 0%; rating input score 43; 43rd percentile among comparable filings
  • Total-asset coverage ratio: 9.79; rating input score 91; 91st percentile among comparable filings
  • Liabilities to assets ratio: 0.38; rating input score 9; 9th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: -2.1% per year; rating input score 0; 42nd percentile among comparable filings
  • Revenue growth: -2.1% per year; rating input score 0; 42nd percentile among comparable filings
  • Asset growth: 0.1% per year; rating input score 100; 38th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $18K in reported program spending
  • Leadership: top reported pay $0 · 11 people listed
  • Consistency: 6 of 6 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 12 filing years from 2014 to 2025
  • Contacts: How to reach this organization
  • Related organizations: Filed and resolved organization relationships.
  • 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.

  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 43/100.
  • High — Sustainability: Liabilities to assets ratio scored 9/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.