Courage California FY2023 filing

Not tax-deductible

Los Angeles, CA501(c)(4)Public & Societal Benefit EIN 20-4841338Revenue $684K in FY2023

On file with the IRScouragecampaign.org7190 W Sunset Blvd, 90046-4415 · Los Angeles, CATax-exempt since Mar 2009

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Courage California is a grassroots organization that promotes progressive change and equality nationwide.

501(c)(4) social-welfare organization; gifts are not tax-deductible as charitable contributions.
35¢ of each $1 spent went to programs.
$169K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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FY2023 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(4)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average surplus $9K a year · 1% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
35%
of spending
Concern: 35% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$169K
to officers and key staff · 26% of spending
Worth a look: pay to officers and key staff is 26% of spending; over 20%.
Pt VII · Sec A
2 mo
of spending, in cash
Fine: 2.4 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
4
named funders · $370K
Looks good: 4 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$55K
42% of total assets
Looks good: liabilities are 42% of assets; 50% or less.
Pt X · Ln 26
Independent board members
8
of 8 voting members
Looks good: 8 of 8 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$684K
+9% vs prior year
Spent
$647K
To programs
35%
Net assets
$76K
By yearFY2020–FY2024
Revenue
$684K
FY2023▲ +9%
Tap a bar for its year
Revenue by fiscal year
FY2020$649K
FY2021$1.2M
FY2022$626K
FY2023$684K
FY2024$742K
Expenses
$647K
FY2023▼ -25%
Tap a bar for its year
Expenses by fiscal year
FY2020$495K
FY2021$1.1M
FY2022$857K
FY2023$647K
FY2024$750K
Net assets
$76K
FY2023▲ +98%
Tap a bar for its year
Net assets by fiscal year
FY2020$177K
FY2021$269K
FY2022$39K
FY2023$76K
FY2024$75K

From the FY2023 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Mar 2009.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

35 cents of each dollar spent went to programs.

Program services 35% · $226K Management & general 55% · $357K Fundraising 10% · $63K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

9 people listed on the 990; $169K paid to officers and key staff.

Part VII, Section A · reportable compensation
President
$169,036Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Irene Kao’s $170K as President is at the 95th percentile of top reported officer pay among 1043 $100K–1M public & societal benefit nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2024FY2023FY2021FY2020
Irene Kao$169,588$169,036$144,731$30,153

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Courage California executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Promotes progressive change and equality nationwide through grassroots action.

Questions for Courage California

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Provided by the organization

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1 program · $226K · in their own filed words · FY2023
01

Courage california researched and evaluated california candidates and ballot measures and creates a voter guide to provide the public with thoughtful and comprehensive recommendations on hundreds of races and ballot measures on one centralized site.

$226Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2024
Tides CenterFY2024$15K
Total grants receivedfrom 4 funders$370K
See all 4 funders →
Grants paid · 2 grants · $105K · 2023–2024
The Hub ProjectFY2024$52,350
Hub ProjectFY2023$52,250

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$684K
Ln 12
Gifts and grantsLn 1h$684K
Money outPt IX
$647K
Ln 25
Programscol B$226K
Managementcol C$357K
Fundraisingcol D$63K
Owns and owesPt X
$76K
net assets · Ln 32
Cash and savingsLn 1–2$131K
Total assetsLn 16$132K
LiabilitiesLn 26$55K
PeoplePt VI, VII
9
listed · VII A
PaidVII A1
Voting boardVI 1a8
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$684K
Total revenueLn 12$684K
Assets in detailPt X, end of year
CashLn 1$131K
Cash and savings togetherLn 1–2$131K
Other assetsLn 15$0
Total assetsLn 16$132K
LiabilitiesLn 26$55K
Net assetsLn 32$76K
OperationsPt I, VI
EmployeesI 512
VolunteersI 60
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$52K$131K
Total assetsLn 16$52K$132K
LiabilitiesLn 26$13K$55K
Net assetsLn 32$39K$76K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$52K$52K
Other salaries and wagesLn 7$297K$17K$280K
Other employee benefitsLn 9$57K$1K$55K
Payroll taxesLn 10$23K$2K$21K
Legal feesLn 11b$13K$13K
Accounting feesLn 11c$13K$13K
Other fees for servicesLn 11g$113K$58K$1K$54K
Office expensesLn 13$9K$9K$16$39
Information technologyLn 14$26K$26K
TravelLn 17$10K$10K
Conferences, conventions and meetingsLn 19$7K$7K
InsuranceLn 23$3K$3K
Other expenses (24a–d)Ln 24$23K$14K$9K
Total functional expensesLn 25$647K$226K$357K$63K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $742K$750K−$8K$75K 990 PDF
FY2023 Viewing $684K$647K$38K$76K 990 PDF
FY2022 $626K$857K−$230K$39K 990 PDF
FY2021 $1.2M$1.1M$94K$269K 990 PDF
FY2020 $649K$495K$154K$177K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support J · Pay O · Explanations
See the full FY2023 990 (6 parts)
Part I · Summary $684,378 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $626,427$684,378
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $0$0
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $626,427$684,378
I-13 Grants and similar amounts paidPrior year $0$52,250
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $597,811$376,200
I-16a Professional fundraising feesPrior year $72,000$0
I-17 Other expensesPrior year $187,012$218,298
I-18 Total expensesPrior year $856,823$646,748
I-19 Revenue less expensesPrior year −$230,396$37,630
Part VI · Governance 8 of 8 board members independent, 3 to look at
VI-1a Voting members of the governing body8
VI-1b Independent voting members8
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
Part VIII · Statement of revenue $684,378 across 3 lines filed
VIII-1f All other contributions, gifts and grants$684,378
VIII-1h Total contributions, gifts and grants$684,378
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$684,378
Part IX · Statement of functional expenses $646,748 across 13 lines filed
IX-1 Grants to domestic organizationsPrograms $52,250$52,250
IX-7 Other salaries and wagesPrograms $16,754 · Management $280,275$297,029
IX-9 Other employee benefitsPrograms $1,262 · Management $55,318$56,580
IX-10 Payroll taxesPrograms $2,090 · Management $20,501$22,591
IX-11b Legal feesPrograms $13,128$13,128
IX-11c Accounting feesPrograms $12,925$12,925
IX-11g Other fees for servicesPrograms $57,819 · Management $1,234 · Fundraising $54,000$113,053
IX-13 Office expensesPrograms $9,194 · Management $16 · Fundraising $39$9,249
IX-14 Information technologyPrograms $25,949$25,949
IX-17 TravelPrograms $10,316$10,316
IX-19 Conferences, conventions and meetingsPrograms $6,990$6,990
IX-23 InsurancePrograms $3,265$3,265
IX-24 Other expenses (24a–d)Programs $14,240 · Fundraising $9,183$23,423
IX-25 Total functional expensesPrograms $226,182 · Management $357,344 · Fundraising $63,222$646,748
Part X · Balance sheet $131,566 assets, 10 lines filed
Asset lines not itemized here account for $984; see the IRS return.
X-1 Cash, non-interest-bearingStart of year $51,983$130,582
X-15 Other assets$0
X-16 Total assetsStart of year $51,983$131,566
X-17 Accounts payable and accrued expensesStart of year $2,953$12,602
X-18 Grants payableStart of year $0$42,125
X-25 Other liabilitiesStart of year $10,525$704
X-26 Total liabilitiesStart of year $13,478$55,431
X-27 Net assets without donor restrictionsStart of year $38,505$76,135
X-32 Total net assets or fund balancesStart of year $38,505$76,135
X-33 Total liabilities and net assetsStart of year $51,983$131,566
Part XI · Reconciliation of net assets $76,135 net assets at year end
XI-1 Total revenue$684,378
XI-2 Total expenses$646,748
XI-3 Revenue less expenses$37,630
XI-4 Net assets at start of year$38,505
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$76,135

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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