Liabilities / Assets
79th percentile
Higher debt load relative to assets than 79% of similar nonprofits.
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.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
79th percentile
Higher debt load relative to assets than 79% of similar nonprofits.
Liabilities / Revenue
79th percentile
Higher debt load relative to revenue than 79% of similar nonprofits.
Net Margin
9th percentile
Higher net margin than 9% of similar nonprofits.
Top Officer Pay
84th percentile
Higher top officer pay than 84% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
87th percentile
Faster asset growth than 87% of similar nonprofits.
Revenue Growth
72nd percentile
Faster revenue growth than 72% of similar nonprofits.
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
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
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.
| Line | Beginning | End | Change |
|---|---|---|---|
| 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 |
| Name | Title |
|---|---|
| Gillian Morshedi | Chair/director |
| Irene Kao | President |
| Bulmaro Vicente | Director |
| Jay Chotirmal | Director |
| Lindsay Gardner | Director |
| Lisa Garcia Bedolla | Director |
| Michael Lighty | Director |
| Joann Lo | Secretary/treasurer/director |
| Line Item | Amount |
|---|---|
| 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 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| 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 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $1,875 |
“Form 990 is sent to the board of directors for review and approval before it is filed.”
“Documents are available upon request.”
“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.”
“Other adjustments 90,811.”
“The organization has an audit committee that oversees the audit.”
“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.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
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| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 12946 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 42125 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 48572 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | 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. |
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| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 2456 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 2456 |
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| IRS990/BackupWthldComplianceInd | 0 | 1 |
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| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 2134526565 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 777 S FIGUEROA STREET SUITE 24000 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | LOS ANGELES |
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| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
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| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 1875 |
| IRS990/CYTotalRevenueAmt | 0 | 228004 |
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| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/Desc | 0 | YOUR POWER IS YOUR VOTE IS COURAGE CALIFORNIA INSTITUTE'S INITIATIVE TO SUPPORT VOTERS AND FUTURE VOTERS IN NAVIGATING THE ELECTORAL PROCESS, PROVIDING CALIFORNIANS WITH AN EASY-TO-NAVIGATE RESOURCE WHERE USERS CAN REGISTER TO VOTE, SIGN UP FOR UPDATES ON STATE AND COUNTY VOTING PROCEDURES, GET REMINDERS OF KEY DATES, AND FIND ANSWERS TO FREQUENTLY ASKED QUESTIONS. |
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| IRS990/ExpenseAmt | 0 | 427266 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
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| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 25900 |
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| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 1955 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 103626 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 103626 |
| IRS990/FeesForServicesProfFundraising/FundraisingAmt | 0 | 1875 |
| IRS990/FeesForServicesProfFundraising/TotalAmt | 0 | 1875 |
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| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
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| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 40.00 |
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| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
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| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 5.00 |
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| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
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| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | BULMARO VICENTE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | MICHAEL LIGHTY |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | PRESIDENT |
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| IRS990/FormationYr | 0 | 2009 |
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| IRS990/FSAuditedInd | 0 | 1 |
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| IRS990/GoverningBodyVotingMembersCnt | 0 | 7 |
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| IRS990/GrantsToOrganizationsInd | 0 | 0 |
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| IRS990/InsuranceGrp/TotalAmt | 0 | 6301 |
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| IRS990/MissionDesc | 0 | 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. |
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| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 109428 |
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| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 16750 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 8189 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 3565 |
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| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 157465 |
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| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 1802275 |
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| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 157465 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 444099 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 360138 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 1802275 |
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| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 157465 |
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| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 1802275 |
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| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
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| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | 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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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | FORM 990 IS SENT TO THE BOARD OF DIRECTORS FOR REVIEW AND APPROVAL BEFORE IT IS FILED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | DOCUMENTS ARE AVAILABLE UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | OTHER ADJUSTMENTS 90,811. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE ORGANIZATION HAS AN AUDIT COMMITTEE THAT OVERSEES THE AUDIT. |
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| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART IX, LINE 11G |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART XI, LINE 9: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART XII, LINE 2C |
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| IRS990/TotalLiabilitiesEOYAmt | 0 | 12946 |
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| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
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