Civic Intelligence

Courage Campaign Institute

EIN 27-0343297 • 501(c)3 • Los Angeles, CA

Profile

Courage california institute's mission is to defend and extend economic justice, human rights, and corporate and political accountability through public education, strategic research and innovative leadership-development training.

445 S Figueroa Street 2400Los Angeles, CA 90071

institute.couragecampaign.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

79th percentile

0.11x

Higher debt load relative to assets than 79% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

79th percentile

0.06x

Higher debt load relative to revenue than 79% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

9th percentile

-100%

Higher net margin than 9% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

84th percentile

$0

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2022

Asset Growth

87th percentile

48%

Faster asset growth than 87% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2024

Revenue Growth

72nd percentile

20%

Faster revenue growth than 72% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2024

Assets

Down

$122,374

Down $191,502 (-61%) from 2023

Liabilities

Down

$12,946

Down $53,321 (-80%) from 2023

Net Assets

Down

$109,428

Down $138,181 (-56%) from 2023

Revenue

Down

$228,004

Down $384,565 (-63%) from 2023

Expenses

Up

$456,996

Up $60,015 (+15%) from 2023

Net Income

Down

-$228,992

Down $444,580 (-206%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$600K$400K$200K$0Assets 2013: $425,646Liabilities 2013: $70,957Net Assets 2013: $354,6892013Assets 2014: $197,775Liabilities 2014: $0Net Assets 2014: $197,7752014Assets 2015: $102,852Liabilities 2015: $0Net Assets 2015: $102,8522015Assets 2016: $206,913Liabilities 2016: $0Net Assets 2016: $206,9132016Assets 2017: $117,980Liabilities 2017: $25,022Net Assets 2017: $92,9582017Assets 2018: $162,429Liabilities 2018: $41,501Net Assets 2018: $120,9282018Assets 2020: $61,841Liabilities 2020: $8,245Net Assets 2020: $53,5962020Assets 2021: $175,470Liabilities 2021: $55,756Net Assets 2021: $119,7142021Assets 2022: $55,624Liabilities 2022: $23,603Net Assets 2022: $32,0212022Assets 2023: $313,876Liabilities 2023: $66,267Net Assets 2023: $247,6092023Assets 2024: $122,374Liabilities 2024: $12,946Net Assets 2024: $109,4282024

Highlighted filing

2024

Assets$122,374
Liabilities$12,946
Net Assets$109,428

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.5M$1.0M$500K$0-$500KRevenue 2013: $1,035,804Expenses 2013: $853,274Net Income 2013: $182,5302013Revenue 2014: $321,953Expenses 2014: $478,867Net Income 2014: -$156,9142014Revenue 2015: $462,189Expenses 2015: $557,112Net Income 2015: -$94,9232015Revenue 2016: $492,479Expenses 2016: $388,418Net Income 2016: $104,0612016Revenue 2017: $488,989Expenses 2017: $597,592Net Income 2017: -$108,6032017Revenue 2018: $544,806Expenses 2018: $516,836Net Income 2018: $27,9702018Revenue 2020: $360,139Expenses 2020: $468,696Net Income 2020: -$108,5572020Revenue 2021: $444,099Expenses 2021: $377,981Net Income 2021: $66,1182021Revenue 2022: $157,465Expenses 2022: $245,158Net Income 2022: -$87,6932022Revenue 2023: $612,569Expenses 2023: $396,981Net Income 2023: $215,5882023Revenue 2024: $228,004Expenses 2024: $456,996Net Income 2024: -$228,9922024

Highlighted filing

2024

Revenue$228,004
Expenses$456,996
Net Income-$228,992

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 17, 2025
Return Version
2024v5.2
Gross Receipts
$228,004
Mission and Program Overview

Mission

Courage campaign institute combines online tools with grassroots community organizing to advance economic justice, defend human rights, and hold corporations accountable, through innovative public education and leadership development. We focus on california -- the largest and most diverse state in the nation -- to create models for change.

Courage california institute's mission is to defend and extend economic justice, human rights, and corporate and political accountability through public education, strategic research and innovative leadership-development training.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$0$109,428▲ $109,428
Cash and Non-Interest-Bearing Accounts$271,751$73,802▼ $197,949
Accounts Receivable$42,125$48,572▲ $6,447
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$313,876$122,374▼ $191,502
Liabilities
Accounts Payable and Accrued Expenses$65,283$12,946▼ $52,337
Other Liabilities$984--
Total Liabilities$66,267$12,946▼ $53,321
Net Assets / Fund Balance
Total Net Assets Fund Balance$247,609$109,428▼ $138,181
Total Liabilities and Net Assets / Fund Balance$313,876$122,374▼ $191,502
Compensation and Service Providers

Board Members and Trustees

NameTitle
Gillian MorshediChair/director
Irene KaoPresident
Bulmaro VicenteDirector
Jay ChotirmalDirector
Lindsay GardnerDirector
Lisa Garcia BedollaDirector
Michael LightyDirector
Joann LoSecretary/treasurer/director
Revenue and Support

Revenue Composition

Contributions and Grants
$228,004
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$228,004
Change in Net Assets
$-228,992
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$245,735
Other Expenses$209,386
Professional Fundraising Fees$1,875
Total Fundraising Expense$1,875
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$227,451--$227,451
Fees for Services Other$103,626--$103,626
Fees for Services Accounting-$25,900-$25,900
Payroll Taxes$18,284--$18,284
Insurance$6,301--$6,301
Travel$3,751--$3,751
Other Expenses$3,565--$3,565
All Other Expenses$2,456--$2,456
Fees for Services Legal-$1,955-$1,955
Fees for Services Professional Fundraising--$1,875$1,875
Total Functional Expenses$427,266$27,855$1,875$456,996
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$1,875
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

Form 990 is sent to the board of directors for review and approval before it is filed.

Form 990, Part VI, Section C, Line 19

Documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Courage California Institute C3
EIN
27-0343297
Phone
2134526565
Address
445 S FIGUEROA STREET 2400, LOS ANGELES, CA 90071

Signing Officer

Name
Irene Kao
Title
President
Phone
2134526565
Signed
2025-11-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Irene Kao
Formed
2009
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
0

Preparer

Firm
Brymar CPA Llp
Address
17 ASPEN WAY, WATSONVILLE, CA 95076
Preparer
Michael J Bryant
Phone
8312881720
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Professional fees: program service expenses 90,383. Management and general expenses 0. Fundraising expenses 0. Total expenses 90,383. Rent expense: program service expenses 12,300. Management and general expenses 0. Fundraising expenses 0. Total expenses 12,300. Payroll fees: program service expenses 943. Management and general expenses 0. Fundraising expenses 0. Total expenses 943.

FORM 990, PART XI, LINE 9:

Other adjustments 90,811.

Form 990, Part XII, Line 2C

The organization has an audit committee that oversees the audit.

Financial Statement Notes

Form 990, Part XII, Line 2B

The organization is exempt from federal and state income taxes under sections 501(c)(3) of the internal revenue code (irc) and 23701d of the california revenue and taxation code, respectively. Furthermore, the organization is not classified as a private foundation. The organization has no unrelated business income for the year ended december 31, 2024. Accordingly, no provision is made for income taxes in these combined financial statements. In accordance with gaap, an organization must recognize the tax benefit associated with any tax positions taken for tax return purposes when it is more likely than not the position will be sustained. The organization does not believe there are any material uncertain tax positions and accordingly, will not recognize any liability or benefit for unrecognized tax positions. For the year ended december 31, 2024, there was no tax related interest or penalties recorded or included in the combined financial statements.

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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTIONS 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) AND 23701D OF THE CALIFORNIA REVENUE AND TAXATION CODE, RESPECTIVELY. FURTHERMORE, THE ORGANIZATION IS NOT CLASSIFIED AS A PRIVATE FOUNDATION. THE ORGANIZATION HAS NO UNRELATED BUSINESS INCOME FOR THE YEAR ENDED DECEMBER 31, 2024. ACCORDINGLY, NO PROVISION IS MADE FOR INCOME TAXES IN THESE COMBINED FINANCIAL STATEMENTS. IN ACCORDANCE WITH GAAP, AN ORGANIZATION MUST RECOGNIZE THE TAX BENEFIT ASSOCIATED WITH ANY TAX POSITIONS TAKEN FOR TAX RETURN PURPOSES WHEN IT IS MORE LIKELY THAN NOT THE POSITION WILL BE SUSTAINED. THE ORGANIZATION DOES NOT BELIEVE THERE ARE ANY MATERIAL UNCERTAIN TAX POSITIONS AND ACCORDINGLY, WILL NOT RECOGNIZE ANY LIABILITY OR BENEFIT FOR UNRECOGNIZED TAX POSITIONS. FOR THE YEAR ENDED DECEMBER 31, 2024, THERE WAS NO TAX RELATED INTEREST OR PENALTIES RECORDED OR INCLUDED IN THE COMBINED FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART XII, LINE 2B
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IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0IRENE KAO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT
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IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS SENT TO THE BOARD OF DIRECTORS FOR REVIEW AND APPROVAL BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 90,383. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 90,383. RENT EXPENSE: PROGRAM SERVICE EXPENSES 12,300. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 12,300. PAYROLL FEES: PROGRAM SERVICE EXPENSES 943. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 943.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3OTHER ADJUSTMENTS 90,811.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION HAS AN AUDIT COMMITTEE THAT OVERSEES THE AUDIT.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XI, LINE 9:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 2C
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IRS990ScheduleR/AssetSaleToOtherOrgInd00
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0ADVOCATE FOR HUMAN RIGHTS, ECONOMIC JUSTICE & POLITICAL ACCOUNTABILITY
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IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0169588
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IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0COURAGE CALIFORNIA
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IRS990/TravelGrp/TotalAmt03751
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IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
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IRS990/WebsiteAddressTxt0HTTP://INSTITUTE.COURAGECAMPAIGN.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0IRENE KAO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02134526565

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