Courageous Heart

Nonprofit profile at a glance

EIN
881360811
IRS 990 coverage
2025–2025
Forms available
Form 990 2025, Form 990-N 2024
Location
Fontana, CA, USA
Phone
9092352314
Rating
69
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Foster Care

Reported finances

Revenue
$255,533
Expenses
$178,526
Assets
$77,007
Liabilities
$0

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

Leadership & pay

2 people listed

Executive titles in this filing

  • Gabriel Vasquez (President)

People named in this filing

  • Gabriel Vasquez (President)
  • Griselda O Legris (Secretary 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. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

We provide support and education for the needy.

What it reported doing in 2025

We held cooking workshops for 397 foster children, youth, and young adults. The workshops have been incredibly successful, as we not only teach them how to prepare meals but also create a space for them to talk, laugh, and form connections. Through these workshops, we aim to inspire them to stay in school, pursue their dreams, and fully utilize their talents.

Operating model

Revenue model
Earned-program. 67% of the money available for current operations came from fees and other program revenue.
Distribution model
Hybrid. The nonprofit split its reported program spending across 57% for direct work, and 43% for grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing reports few safeguards for money sent abroad and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 68
  • Transparency & Controls: 71
  • Accountability: 88
  • Sustainability: 61
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 65.6%; rating input score 66
  • Program expense ratio: 94%; rating input score 94
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 15th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: 0 of 8 controls in place; rating input score 0
    • Claims monitoring procedures: Fail
    • Requires narrative reports: Fail
    • Conducts field audits: Fail
    • May suspend future funding: Fail
    • Requires financial reports: Fail
    • Conducts site visits: Fail
    • Requires grant agreements: Fail
    • May require repayment: Fail
  • Grant itemization coverage: 100%; rating input score 100; 81st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • 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: 30.1%; rating input score 80; 80th percentile among comparable filings
  • Total-asset coverage ratio: 0.43; rating input score 22; 22nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: 65.6% of revenue deployed · 94% of spending went to programs
  • Governance: 2 of 2 board members independent · 5 of 7 filing controls reported
  • Programs: 6 filed program accomplishments · $168K in reported program spending
  • Leadership: top reported pay $0 · 2 people listed
  • Consistency: 21 of 22 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors, foreign activity, and grants
  • Contacts: How to reach this organization
  • 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 — Transparency & Controls: Foreign activity oversight: 8 of 8 not reported.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Sustainability: Total-asset coverage ratio scored 22/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.