Golden Courage International Inc Research&service for Underserved Chinese

Nonprofit profile at a glance

EIN
201251013
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Ann Arbor, MI, USA
Phone
7343694366
Rating
54
Verdict
MIXED
Rating confidence
Moderate
Sector
International Relief

Official website

Reported finances

Revenue
$110,150
Expenses
$62,073
Assets
$491,811
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • YUN LUKE LU MD PHD (PRESIDENT)

People named in this filing

  • KATARINA LU (TREASURER)
  • AMY ST AMOUR (SECRETARY)
  • RICHARD SCALZO (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. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To bring hope to underserved chinese children and youth, to heal the wounds of their minds, bodies, and spirits, to improve the quality of their lives, to provide them with developmentally and culturally appropriate educational opportunities.

What it reported doing in 2024

Traditional chinese medicine into school curriculum program: program aims to incorporate the principles of traditional chinese medicine into the school curriculum. It seeks to educate students, as well as parents and teachers, on the foundational theories of tcm. The program emphasizes reconnection with nature, self-respect, mutual respect, and living in accordance with natural rhythms.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

MIXED - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 33
  • Transparency & Controls: 78
  • Accountability: 59
  • Sustainability: 85
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 29.1%; rating input score 29
  • Program expense ratio: 51.6%; rating input score 52
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 81.8%; rating input score 82; 1st 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: 71.4%; rating input score 71; 19th percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: 43.6%; rating input score 89; 89th percentile among comparable filings
  • Total-asset coverage ratio: 7.92; rating input score 86; 86th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: -15.5% per year; rating input score 0; 7th percentile among comparable filings
  • Revenue growth: -7.7% per year; rating input score 0; 7th percentile among comparable filings
  • Asset growth: 0.3% per year; rating input score 100; 26th percentile among comparable filings

Details

  • Where the money goes: 29.1% of revenue deployed · 51.6% of spending went to programs
  • Governance: 5 of 7 board members independent · 3 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $32K in reported program spending
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 18 of 19 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 13 filing years from 2011 to 2024
  • 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 — Financial Efficiency: Mission deployment rate scored 29/100.
  • Review — Financial Efficiency: Program expense ratio scored 52/100.
  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Transparency & Controls: Foreign grants require schedule f did not reconcile in the filed values.