Nonprofit · EIN 81-3196323
COURAGE FOUNDATION
Tax-exempt · ENCINITAS, CA 92024
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $238,554 | $278,169 | -$39,615 | $239,808 | $5,554 | $234,254 |
| December 31, 2024 | 990 (amended) | $261,475 | $270,482 | -$9,007 | $278,357 | $368 | $277,989 |
| December 31, 2023 | 990 | $310,166 | $191,197 | $118,969 | $286,994 | $0 | $286,994 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $238,554
- of which government grants
- $34,800
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $204,000
- Salaries, compensation and benefits (total)
- $220,251
- Professional fundraising fees
- $0
- Legal fees
- $3,805
- Accounting fees
- $5,279
- Program services (functional)
- $185,424
- Management and general (functional)
- $44,571
- Fundraising (functional)
- $48,174
Balance sheet and other
- Total assets, start of year
- $278,357
- Total assets, end of year
- $239,808
- Total liabilities, end of year
- $5,554
- Net assets, end of year
- $234,254
- Net assets without donor restrictions
- $277,989
- Net assets with donor restrictions
- -$43,735
- Gross receipts
- $238,554
- Employees
- 3
- Volunteers
- 2
- Year formed
- 2016
- State of legal domicile
- CA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| David Weber | Director of Program Development/ Le | 40 | $90,000 |
| JONATHAN ATWATER | Treasurer Officer | 40 | $80,000 |
| Sydney Elligton | Strategic Advisor/Coach | 20 | $34,000 |
| MARK DALTON DIVINE | CEO Trustee or director | 1 | $0 |
| BACHO VEGA | Secretary Trustee or director, Officer | 1 | $0 |
| JAMES THOMPSON | Director Trustee or director | 1 | $0 |
| FRANK PODANY | President Trustee or director, Officer | 3 | $0 |
| JOHN SITES | Director Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 13 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| David Weber | Director of Program Development/ Le | 0 | $90,000 |
| JONATHAN ATWATER | Treasurer Trustee or director, Officer | 40 | $66,000 |
| MARK DALTON DIVINE | CEO Trustee or director, Officer | 1 | $0 |
| BACHO VEGA | Secretary Trustee or director, Officer | 1 | $0 |
| GREGORY SLAVONIC | Director Trustee or director | 1 | $0 |
| JAMES THOMPSON | Director Trustee or director | 1 | $0 |
| FRANK PODANY | President Trustee or director | 3 | $0 |
| GLENN BLAND | Director Trustee or director | 1 | $0 |
| BRUCE SCHULTZ | Director Trustee or director | 1 | $0 |
| JASON BRAHIM | Director Trustee or director | 1 | $0 |
| JOHN SITES | Director Trustee or director | 0 | $0 |
| STEPHANIE HIGHTOWER MD | Director Trustee or director | 0 | $0 |
| SCOTT CLARK | Director Trustee or director | 0 | $0 |
990 for the year ended December 31, 2023: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JONATHAN ATWATER | Treasurer Trustee or director, Officer | 40 | $66,000 |
| MARK DALTON DIVINE | CEO Trustee or director, Officer | 2 | $0 |
| BACHO VEGA | Secretary Trustee or director, Officer | 3 | $0 |
| GREGORY SLAVONIC | Director Trustee or director | 1 | $0 |
| JAMES THOMPSON | Director Trustee or director | 2 | $0 |
| FRANK PODANY | Chairman Trustee or director | 4 | $0 |
| GLENN BLAND | Director Trustee or director | 2 | $0 |
| BRUCE SCHULTZ | Director Trustee or director | 2 | $0 |
| JASON BRAHIM | Director Trustee or director | 2 | $0 |
| JOHN SITES | Director Trustee or director | 0 | $0 |
| STEPHANIE HIGHTOWER MD | Director Trustee or director | 0 | $0 |
| SCOTT CLARK | Director Trustee or director | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 2126 REDGAP CT, ENCINITAS, CA 92024-4332
- In care of
- % JON ATWATER
- Mailing address (990-N for 2016)
- 849 SECOND ST, Encinitas CA 92024
- Principal officer (990 for 2025)
- MARK DALTON DIVINE, 1866 PARLIAMENT RD, ENCINITAS, CA 92024
- Principal officer (990-N for 2016)
- Mark Divine, 849 Second St, Encinitas CA 92024
- Signed the 990
- JONATHAN ATWATER, Treasurer
- Phone
- (858) 964-8683
- Website
- couragefoundation.net
- Return prepared by
- PARAGON ACCOUNTING GROUP INC - QBS
California records
California keeps its own records of charities and corporations. Search them by EIN 81-3196323 or by the name COURAGE FOUNDATION.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
Courage Foundation's mission is to mitigate the impacts of post-traumatic stress through fostering post-traumatic growth.
Program accomplishments
- Veteran Integration Program (VIP): The VIP helps build the self-esteem of each participant, mitigates the impacts of PTS, and fosters post-traumatic growth by ensuring each participant leaves our program with a better understanding of self-regulation, daily living choices, and hope for the future. In 2025 19 veteran participants were enrolled in the cohort. Veterans received individualized one-on-one coaching for 12 months. By taking the time to reinforce this training over several months, veterans have the chance to receive close support throughout the ups and downs of their learning and application; this improves the long-term outcomes for lasting positive changes. A critical way VIP especially prevents mental health crises with early intervention is with the coaches being available to veterans at the time when they need help, while they are still in a manageable state catching problems before they become crises. If a veteran has an argument, gets bad news, or experiences anything that could trigger a backslide, they can text, call, or email the coach confident that they will receive a response very soon with an opportunity to implement their training real-time with the coach. This availability is the heart of peer-to-peer support that makes VIP uniquely complementary to traditional mental health services offered to veterans.Expenses $128,321
- VIP Coach Training Program: This new VIP coach training program was developed this year by National Program Director David Weber so we can develop more veteran coaches and expand the reach of our program. Our Program Director created a series of training videos of coaching sessions, and a coaching manual. The program also includes practice sessions with David, monitored student coaching sessions with veterans and instruction on administrative tasks like creating client session notes, note retention procedures, assessments and invoicing procedures.Expenses $21,600
- Other Program Services. Green Bay Training and Recruitment Event: This event is hosted by the Green Bay Packers at Lambeau Field facilities. We invite veterans that have been referred to us from therapists, and from the Green Bay and Madison area to learn about and experience the programs we offer. We also have veterans that have completed our VIP to share their experience and the outcomes and impact on their lives. Other program service costs include assessments, analysis and documentation.Expenses $21,103
- CAST: The new stand alone group veteran training we call "Calming Awareness Sequence Training (CAST). This is a new program rolled out in 2025 which is a stand alone session for groups of veterans. The CAST program greatly increases the number of veterans who can benefit from our training, bolsters our collaborations with other VSOs, and is preparatory for the VIP via awareness, recruitment, and selection. It is open to any veteran who is interested in the training. The monthly group workshops (generally around 515 veterans per location so far) cover similar skills as the VIP techniques to create awareness of response to stress and calm the emotional and physiological responses but it is instead tailored for broader outreach to veterans who may not be ready/able to commit to any sort of group or synchronous program. A goal of CAST is to offer an accessible modality of practical support with a lower barrier of entry to a path for getting help. We also created a training program for new VIP and CAST coaches. We need to develop more coaches to expand the number of veterans we can help.Expenses $14,400
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 81-3196323
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2016
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B90)
- Assets (IRS master file)
- $239,808
- Income (IRS master file)
- $238,554
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $238,554 | $278,169 | $239,808 | XML |
| 990 | December 2024 | $261,475 | $270,482 | $278,357 | XML |
| 990 | December 2023 | $310,166 | $191,197 | $286,994 | XML |
| 990 | December 2022 | $231,865 | $142,367 | $169,026 | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990-N for 2016 Officer: Mark Divine | December 31, 2016 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 81-3196323).
Questions about COURAGE FOUNDATION
- What is the EIN of COURAGE FOUNDATION?
- The employer identification number (EIN) of COURAGE FOUNDATION is 81-3196323.
- Is COURAGE FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2016.
- Are donations to COURAGE FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does COURAGE FOUNDATION file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of COURAGE FOUNDATION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did COURAGE FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of COURAGE FOUNDATION?
- The 990 for the year ended December 31, 2025 names MARK DALTON DIVINE.
- Who are the officers and directors of COURAGE FOUNDATION?
- The 990 for the year ended December 31, 2025 lists 8 people; 3 received compensation from the organization, the highest $90,000 (David Weber, Director of Program Development/ Le).
- How much revenue does COURAGE FOUNDATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $238,554, expenses of $278,169 and total assets of $239,808 at year end.
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