Civic Intelligence

Courage to Change Transitional

EIN 47-5651610 • 501(c)3 • Visalia, CA

Profile

To operate a transitional housing program for dependent minors leaving the foster care system.

2244 E Mineral King AveVisalia, CA 93292

n/A

Siviq Scores

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

Liabilities / Assets

68th percentile

0.21x

Higher debt load relative to assets than 68% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

58th percentile

0.12x

Higher debt load relative to revenue than 58% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

76th percentile

24%

Higher net margin than 76% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

81st percentile

$144,000

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 4.4% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

96th percentile

148%

Faster asset growth than 96% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

91st percentile

104%

Faster revenue growth than 91% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$1,911,429

Up $1,140,764 (+148%) from 2023

Liabilities

Up

$392,948

Up $360,285 (+1103%) from 2023

Net Assets

Up

$1,518,481

Up $780,479 (+106%) from 2023

Revenue

Up

$3,254,032

Up $1,660,102 (+104%) from 2023

Expenses

Up

$2,473,553

Up $1,124,313 (+83%) from 2023

Net Income

Up

$780,479

Up $535,789 (+219%) from 2023

Trend Graphs

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2015: $0Net Assets 2015: $02015Assets 2016: $42,276Liabilities 2016: $1,091Net Assets 2016: $41,1852016Assets 2017: $156,972Liabilities 2017: $9,163Net Assets 2017: $147,8092017Assets 2018: $254,769Liabilities 2018: $11,633Net Assets 2018: $243,1362018Assets 2019: $256,649Liabilities 2019: $12,064Net Assets 2019: $244,5852019Assets 2020: $269,347Liabilities 2020: $55,861Net Assets 2020: $213,4862020Assets 2021: $461,600Liabilities 2021: $62,567Net Assets 2021: $399,0332021Assets 2022: $552,023Liabilities 2022: $58,711Net Assets 2022: $493,3122022Assets 2023: $770,665Liabilities 2023: $32,663Net Assets 2023: $738,0022023Assets 2024: $1,911,429Liabilities 2024: $392,948Net Assets 2024: $1,518,4812024

Highlighted filing

2024

Assets$1,911,429
Liabilities$392,948
Net Assets$1,518,481

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2015: $02015Revenue 2016: $117,316Expenses 2016: $76,131Net Income 2016: $41,1852016Revenue 2017: $440,430Expenses 2017: $333,806Net Income 2017: $106,6242017Revenue 2018: $519,053Expenses 2018: $423,726Net Income 2018: $95,3272018Revenue 2019: $486,446Expenses 2019: $484,997Net Income 2019: $1,4492019Revenue 2020: $660,224Expenses 2020: $691,323Net Income 2020: -$31,0992020Revenue 2021: $1,519,966Expenses 2021: $1,334,419Net Income 2021: $185,5472021Revenue 2022: $1,515,665Expenses 2022: $1,421,386Net Income 2022: $94,2792022Revenue 2023: $1,593,930Expenses 2023: $1,349,240Net Income 2023: $244,6902023Revenue 2024: $3,254,032Expenses 2024: $2,473,553Net Income 2024: $780,4792024

Highlighted filing

2024

Revenue$3,254,032
Expenses$2,473,553
Net Income$780,479

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 30, 2025
Return Version
2024v5.2
Gross Receipts
$3,254,032
Mission and Program Overview

Mission

To operate a transitional housing program for dependent minors leaving the foster care system.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$535,179$939,712▲ $404,533
Land, Buildings, and Equipment, Net$15,200$605,399▲ $590,199
Accounts Receivable$220,286$366,318▲ $146,032
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$770,665$1,911,429▲ $1,140,764
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$7,799$345,692▲ $337,893
Accounts Payable and Accrued Expenses$24,864$42,738▲ $17,874
Other Liabilities-$4,518-
Total Liabilities$32,663$392,948▲ $360,285
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$738,002$1,518,481▲ $780,479
Total Net Assets Fund Balance$738,002$1,518,481▲ $780,479
Total Liabilities and Net Assets / Fund Balance$770,665$1,911,429▲ $1,140,764

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$310,545$1,670$312,215
Equipment$152,938$54,746$207,684
Land$141,916-$141,916
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Brian GambiniPresidentFT$144,000$144,000
Cliff BushMember-$27,609$27,609

Board Members and Trustees

NameTitle
Garrett GermanVice President
Ashley MazeClerk/secretary
Celis RabenaMember
Daymon QuallsMember
Jane StaffordTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$3,208,822
Investment Income
$28
Other Revenue
$45,182
Change in Net Assets
$780,479

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,254,032
Total Revenue per Audited Statements
$3,254,032
Total Revenue per Form 990
$3,254,032
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,911,363
Salaries, Compensation, and Employee Benefits$562,190
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$224,718$42,804-$267,522
Current Officers, Directors, Trustees, and Key Employees$144,152$27,457-$171,609
Occupancy-$129,869-$129,869
Pension Plan Contributions$71,901$13,695-$85,596
Office Expenses$54,138--$54,138
Payroll Taxes$30,092$5,732-$35,824
Depreciation Depletion$28,248$5,368-$33,616
Insurance$15,747$1,946-$17,693
Fees for Services Accounting-$9,737-$9,737
Interest$4,270$1,067-$5,337
Advertising-$3,418-$3,418
Fees for Services Other$3,024$374-$3,398
Other Employee Benefits$1,377$262-$1,639
Conferences and Meetings$782$196-$978
Other Expenses$-2$2-$0
Total Functional Expenses$2,225,386$248,167$0$2,473,553

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,473,553
Total Expenses per Audited Statements$2,473,553
Total Expenses per Form 990$2,473,553
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Credit Card$4,518
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
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

Reviewed and approved at board meeting

Form 990, Part VI, Section B, Line 12C

ANNUAL REVIEW

Form 990, Part VI, Section B, Line 15A

Board of directors approval

Form 990, Part VI, Section B, Line 15B

Board of directors approval

Form 990, Part VI, Section C, Line 19

Available by request on site

Filing and Contact Details

Filer

Filer Name
Phoenix Transitional Housing Plus Inc
EIN
47-5651610
Phone
5597407097
Address
2244 E MINERAL KING AVE, VISALIA, CA 93292

Signing Officer

Name
Brian Gambini
Title
President
Signed
2025-09-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brian Gambini
Formed
2015
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
5
Employees
12

Preparer

Firm
M Green and Company LLP
Address
3900 W Caldwell, Visalia, CA 93277
Preparer
Krystal Parreira CPA
Phone
5596273900
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

Accounting principles generally accepted in the united states of america require courage to change thps management to evaluate tax positions taken by and recognize a tax liability (or asset) if courage to change thp has taken an uncertain position that more likely than not would not be sustained upon excamination by either internal revenue service or the california franchise tax board. Courage to change transitional housing plus has analyzed the tax positions taken and has concluded that as of december 31, 2019, there are no uncertain positions taken or expected to be taken that would require a recognition of a libility (or asset) or disclosure in the financial statements. Courage to change transitional housing plus is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.

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IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt042804
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0224718
IRS990/OtherSalariesAndWagesGrp/TotalAmt0267522
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt05732
IRS990/PayrollTaxesGrp/ProgramServicesAmt030092
IRS990/PayrollTaxesGrp/TotalAmt035824
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt013695
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt071901
IRS990/PensionPlanContributionsGrp/TotalAmt085596
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0BRIAN GAMBINI
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IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM REVENUE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt03208822
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt03208822
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt036
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0936056
IRS990/PYOtherRevenueAmt0127664
IRS990/PYProgramServiceRevenueAmt01466230
IRS990/PYRevenuesLessExpensesAmt0244690
IRS990/PYSalariesCompEmpBnftPaidAmt0413184
IRS990/PYTotalExpensesAmt01349240
IRS990/PYTotalRevenueAmt01593930
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0780479
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt03208822
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/First5Years170Ind0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt040000
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt040000
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt04
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt04
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt01396244
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt083718
IRS990ScheduleA/OtherIncome170Grp/TotalAmt083718
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.00000
IRS990ScheduleA/PublicSupportTotal170Amt040000
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt040000
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt040000
IRS990ScheduleA/TotalSupportAmt0123722
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0310545
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01670
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0312215
IRS990ScheduleD/EquipmentGrp/BookValueAmt0152938
IRS990ScheduleD/EquipmentGrp/DepreciationAmt054746
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0207684
IRS990ScheduleD/ExpensesSubtotalAmt02473553
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0141916
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0141916
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt04518
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CREDIT CARD
IRS990ScheduleD/RevenueSubtotalAmt03254032
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE COURAGE TO CHANGE THPS MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF COURAGE TO CHANGE THP HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXCAMINATION BY EITHER INTERNAL REVENUE SERVICE OR THE CALIFORNIA FRANCHISE TAX BOARD. COURAGE TO CHANGE TRANSITIONAL HOUSING PLUS HAS ANALYZED THE TAX POSITIONS TAKEN AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2019, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE A RECOGNITION OF A LIBILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. COURAGE TO CHANGE TRANSITIONAL HOUSING PLUS IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0605399
IRS990ScheduleD/TotalExpensesPerForm990Amt02473553
IRS990ScheduleD/TotalLiabilityAmt04518
IRS990ScheduleD/TotalRevenuePerForm990Amt03254032
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03254032
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02473553
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0REVIEWED AND APPROVED AT BOARD MEETING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ANNUAL REVIEW
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD OF DIRECTORS APPROVAL
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOARD OF DIRECTORS APPROVAL
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4AVAILABLE BY REQUEST ON SITE
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, Line 19
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IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsGrp/EOYAmt01911429
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt012
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0248167
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02225386
IRS990/TotalFunctionalExpensesGrp/TotalAmt02473553
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt032663
IRS990/TotalLiabilitiesEOYAmt0392948
IRS990/TotalLiabilitiesGrp/BOYAmt032663
IRS990/TotalLiabilitiesGrp/EOYAmt0392948
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0738002
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01518481
IRS990/TotalProgramServiceExpensesAmt02225386
IRS990/TotalProgramServiceRevenueAmt03208822
IRS990/TotalReportableCompFromOrgAmt0171609
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt03254032
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03254032
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0770665
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01911429
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02244 E MINERAL KING AVE
IRS990/USAddress/CityNm0VISALIA
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd093292

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