Learning Courage

Nonprofit profile at a glance

EIN
842757690
IRS 990 coverage
2020–2025
Forms available
Form 990 2025
Location
Portsmouth, NH, USA
Phone
6033150576
Rating
69
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Human Service Organizations

Reported finances

Revenue
$614,265
Expenses
$721,393
Assets
$140,351
Liabilities
$1,990

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

Leadership & pay

8 people listed

Executive titles in this filing

  • Jamie Forbes (President & CEO)
  • Amy Wheeler (Executive Director)

Highest reported compensation

  • Jamie Forbes (President & CEO): $150,000 total reported compensation
  • Amy Wheeler (Executive Director): $150,000 total reported compensation

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

Overview

Mission

Our mission is to promote and support institutional courage and effective action regarding sexual misconduct in schools by providing practices, insights and resources that reduce incidents and promote healing when incidents occur.

What it reported doing in 2025

In 2025 we accomplished the following: Partnered with 17 schools across 16 states to strengthen policies, training, and culture.Delivered 92 trainings and programs reaching more than 5,000 educators, staff, and students nationwide. The response has been incredible. In fact, one participant wrote in saying that our training was by far the most impactful training they had received in their 30-year career.Helped schools change the way they think about sexual misconduct prevention. A senior administrator recently said that working with us fundamentally shifted how they work to prevent future harm in their community.? Continued to elevate survivor voices so that healing, transparency, and prevention remain central to every schools response. The parent of a survivor recently wrote to say that, after learning their school is working with Learning Courage they felt something they hadnt felt in a long time: relief and hope.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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 - The filed numbers largely add up and most voting board members are independent. 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: 49
  • Transparency & Controls: 92
  • Accountability: 84
  • Sustainability: 14
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 58.1%; rating input score 58
  • Program expense ratio: 49.5%; rating input score 49
  • Fundraising efficiency: $2.35 raised per $1 spent on fundraising; rating input score 6; 6th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 100%; rating input score 100; 64th 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: -17.4%; rating input score 8; 8th percentile among comparable filings
  • Total-asset coverage ratio: 0.19; rating input score 10; 10th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 57; 57th percentile among comparable filings
  • Officer compensation ratio: 41.6%; rating input score 3; 3rd percentile among comparable filings

Growth

  • Program expense growth: 27.7% per year; rating input score 100; 87th percentile among comparable filings
  • Revenue growth: 15.8% per year; rating input score 100; 76th percentile among comparable filings
  • Asset growth: -11.7% per year; rating input score 0; 3rd percentile among comparable filings

Details

  • Where the money goes: 58.1% of revenue deployed · 49.5% of spending went to programs
  • Governance: 7 of 7 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $357K in reported program spending
  • Leadership: top reported pay $150K · 8 people listed
  • Consistency: 27 of 27 current checks pass
  • Schedules: 3 filed schedules · includes major donors
  • Filing history: 6 filing years from 2020 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.

  • Review — Financial Efficiency: Mission deployment rate scored 58/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 49/100.
  • High — Financial Efficiency: Fundraising efficiency scored 6/100.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • High — Sustainability: Operating margin scored 8/100.
  • High — Sustainability: Total-asset coverage ratio scored 10/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 3/100.
  • Review — Sustainability: Liabilities to assets ratio scored 57/100.