Civic Intelligence

Grace C Mae Advocate Center Inc.

EIN 26-4515233 • 501(c)3 • Cedar Rapids, IA

Pub. 78 Eligible

Profile

Mission: to restore hope to

260 33rd Avenue SW Suite JCedar Rapids, IA 52404

www. advocatecenter.org

Siviq Scores

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

Liabilities / Assets

94th percentile

1.06x

Higher debt load relative to assets than 94% of similar nonprofits.

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

Liabilities / Revenue

57th percentile

0.12x

Higher debt load relative to revenue than 57% of similar nonprofits.

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

Net Margin

51st percentile

5.1%

Higher net margin than 51% of similar nonprofits.

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

Top Officer Pay

56th percentile

$75,658

Higher top officer pay than 56% of similar nonprofits.

Top officer pay equals 4.5% of source-year revenue.

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

Asset Growth

83rd percentile

26%

Faster asset growth than 83% of similar nonprofits.

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

Revenue Growth

60th percentile

14%

Faster revenue growth than 60% of similar nonprofits.

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

Assets

Up

$185,565

Up $38,273 (+26%) from 2023

Liabilities

Down

$196,059

Down $46,361 (-19%) from 2023

Net Assets

Up

-$10,494

Up $84,634 (+89%) from 2023

Revenue

Up

$1,674,935

Up $206,040 (+14%) from 2023

Expenses

Up

$1,590,301

Up $106,579 (+7.2%) from 2023

Net Income

Up

$84,634

Up $99,461 (+671%) from 2023

Trend Graphs

Balance Sheet Trend

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

$400K$200K$0-$200KAssets 2015: $193,833Liabilities 2015: $221,583Net Assets 2015: -$27,7502015Assets 2016: $145,008Liabilities 2016: $157,934Net Assets 2016: -$12,9262016Assets 2017: $136,179Liabilities 2017: $180,667Net Assets 2017: -$44,4882017Assets 2018: $150,727Liabilities 2018: $144,968Net Assets 2018: $5,7592018Assets 2020: $326,688Liabilities 2020: $201,046Net Assets 2020: $125,6422020Assets 2021: $241,447Liabilities 2021: $193,071Net Assets 2021: $48,3762021Assets 2022: $180,167Liabilities 2022: $260,468Net Assets 2022: -$80,3012022Assets 2023: $147,292Liabilities 2023: $242,420Net Assets 2023: -$95,1282023Assets 2024: $185,565Liabilities 2024: $196,059Net Assets 2024: -$10,4942024

Highlighted filing

2024

Assets$185,565
Liabilities$196,059
Net Assets-$10,494

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2015: $1,107,994Expenses 2015: $1,092,511Net Income 2015: $15,4832015Revenue 2016: $999,300Expenses 2016: $984,477Net Income 2016: $14,8232016Revenue 2017: $989,912Expenses 2017: $1,021,474Net Income 2017: -$31,5622017Revenue 2018: $940,563Expenses 2018: $890,316Net Income 2018: $50,2472018Revenue 2020: $1,213,441Expenses 2020: $1,220,418Net Income 2020: -$6,9772020Revenue 2021: $1,630,761Expenses 2021: $1,708,026Net Income 2021: -$77,2652021Revenue 2022: $1,576,710Expenses 2022: $1,705,387Net Income 2022: -$128,6772022Revenue 2023: $1,468,895Expenses 2023: $1,483,722Net Income 2023: -$14,8272023Revenue 2024: $1,674,935Expenses 2024: $1,590,301Net Income 2024: $84,6342024

Highlighted filing

2024

Revenue$1,674,935
Expenses$1,590,301
Net Income$84,634

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 6, 2025
Return Version
2024v5.1
Gross Receipts
$1,674,935
Mission and Program Overview

Mission

Mission: to restore hope to

Mission: to restore hope to individuals and families by helping people find solutions to their unique diverse problems. Most significant activity: mental health services.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$138,877$165,920▲ $27,043
Loans From Officers Directors$47,128$25,188▼ $21,940
Cash and Non-Interest-Bearing Accounts$-4,388$9,701▲ $14,089
Land, Buildings, and Equipment, Net$11,803$8,477▼ $3,326
Savings and Temporary Cash Investments$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$147,292$185,565▲ $38,273
Other Assets Total$1,000$1,467▲ $467
Liabilities
Accounts Payable and Accrued Expenses$72,174$71,738▼ $436
Mortgage Notes Payable Secured by Investment Property$98,889$51,053▼ $47,836
Unsecured Notes Loans Payable$2,692$24,686▲ $21,994
Other Liabilities$17,964$19,821▲ $1,857
Grants Payable$3,573$3,573→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$242,420$196,059▼ $46,361
Net Assets / Fund Balance
Net Assets With Donor Restrictions$0$0→ $0
Net Assets Without Donor Restrictions$-95,128$-10,494▲ $84,634
Total Net Assets Fund Balance$-95,128$-10,494▲ $84,634
Total Liabilities and Net Assets / Fund Balance$147,292$185,565▲ $38,273

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$8,477$50,787-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Patricia GilbaughExecutive DirectorFT$75,658$75,658

Board Members and Trustees

NameTitle
Gary CrosserChairman of the Board
Toby TrailVice Chairman
Debra ClineDirector
Judy MillerDirector
Sarah RothmanDirector
Timothy G GettySecretary
Jennifer KnockTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$165
Program Service Revenue
$1,674,730
Investment Income
$40
Other Revenue
$0
All Other Contributions
$165
Change in Net Assets
$84,634
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,387,019
Other Expenses$203,282
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$808,198$346,370$0$1,154,568
Payroll Taxes$85,792$11,699$0$97,491
Current Officers, Directors, Trustees, and Key Employees$60,588$25,966$0$86,554
Occupancy$74,361$9,191$0$83,552
Other Employee Benefits$43,565$4,841$0$48,406
Office Expenses$25,736$3,181$0$28,916
Insurance$7,873$5,249$0$13,122
Travel$8,108$0$0$8,108
Information Technology$6,734$832$0$7,566
Fees for Services Accounting$0$6,838$0$6,838
Interest$5,812$718$0$6,530
Depreciation Depletion$0$4,471$0$4,471
Advertising$0$1,519$0$1,519
All Other Expenses$0$988$0$988
Conferences and Meetings$0$478$0$478
Fees for Services Legal$0$-2,106$0$-2,106
Total Functional Expenses$1,168,894$421,408$0$1,590,301
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

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

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Patricia GilbaughExecutive DirectorIncrease cash flowNo$14,000

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$47,128$25,188▼ $21,940
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Iowa Income Tax Withholding$3,288
Retirement Contributions Withholding$2,862
Employee Benefits Withholding$1,592
Payroll Garnishment$503
Iowa Unemployment Tax$95
Governance and Compliance

Governance Checklist

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

Governance Explanations

Part VI, Line 11B

4 Members of Board were emailed draft of return prior to submission for review.

Part VI, Line 12C

Employees are required to read the employee mnaul and acknowledge the policies set forth annually. Signed acknowledgements by employees are kept in their employment file.

Part VI, Line 15

Recommendation made by board member. Recommended salary was put to vote. All members voted yes.

Part VI, Line 19

An official book of board meeting minutes policies and documents.

Filing and Contact Details

Filer

Filer Name
Grace C Mae Advocate Center Inc
EIN
26-4515233
In Care Of
% Patricia Gilbaugh
Phone
3193616529
Address
260 33rd Avenue SW Suite J, Cedar Rapids, IA 52404

Signing Officer

Name
Patricia Gilbaugh
Title
Executive Director
Signed
2025-05-06

Organization Details

Principal Officer
Patricia Gilbaugh
Formed
2009
Legal Domicile
Ia
Voting Board Members
8
Independent Board Members
7
Employees
29
Volunteers
9
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IRS990/InterestGrp/ManagementAndGeneralAmt0718
IRS990/InterestGrp/ProgramServicesAmt05812
IRS990/InterestGrp/TotalAmt06530
IRS990/InventoriesForSaleOrUseGrp/BOYAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentExpenseAmt00
IRS990/InvestmentIncomeGrp/ExclusionAmt00
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt040
IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt00
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IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt00
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IRS990/InvestmentsProgramRelatedGrp/BOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt050787
IRS990/LandBldgEquipBasisNetGrp/BOYAmt011803
IRS990/LandBldgEquipBasisNetGrp/EOYAmt08477
IRS990/LandBldgEquipCostOrOtherBssAmt059264
IRS990/LegalDomicileStateCd0IA
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt00
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt00
IRS990/LessRentalExpensesGrp/PersonalAmt00
IRS990/LessRentalExpensesGrp/RealAmt00
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IRS990/LoansFromOfficersDirectorsGrp/BOYAmt047128
IRS990/LoansFromOfficersDirectorsGrp/EOYAmt025188
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt00
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MiscellaneousRevenueGrp/ExclusionAmt00
IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt00
IRS990/MiscellaneousRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/MissionDesc0TO RESTORE HOPE TO INDIVIDUALS AND FAMILIES BY HELPING PEOPLE FIND SOLUTIONS TO THEIR UNIQUE DIVERSE PROBLEMS. MOST SIGNIFICANT ACTIVITY: MENTAL HEALTH SERVICES.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
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IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt051053
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IRS990/NetAssetsOrFundBalancesEOYAmt0-10494
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IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt00
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IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
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IRS990/NetIncomeFromGamingGrp/ExclusionAmt00
IRS990/NetIncomeFromGamingGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetIncomeOrLossGrp/ExclusionAmt00
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt00
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IRS990/NetIncomeOrLossGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt00
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt00
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IRS990/NetRentalIncomeOrLossGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0-95128
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0-10494
IRS990/NoncashContributionsAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/FundraisingAmt00
IRS990/OccupancyGrp/ManagementAndGeneralAmt09191
IRS990/OccupancyGrp/ProgramServicesAmt074361
IRS990/OccupancyGrp/TotalAmt083552
IRS990/OfficeExpensesGrp/FundraisingAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt03181
IRS990/OfficeExpensesGrp/ProgramServicesAmt025736
IRS990/OfficeExpensesGrp/TotalAmt028916
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IRS990/Organization501c3Ind0X
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IRS990/OtherAssetsTotalGrp/BOYAmt01000
IRS990/OtherAssetsTotalGrp/EOYAmt01467
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IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt04841
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt043565
IRS990/OtherEmployeeBenefitsGrp/TotalAmt048406
IRS990/OtherExpensesGrp/Desc0Cleaning Expense
IRS990/OtherExpensesGrp/Desc1Training
IRS990/OtherExpensesGrp/Desc2Bank Fees / Kasa Fees
IRS990/OtherExpensesGrp/FundraisingAmt00
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IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/FundraisingAmt30
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt30
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IRS990/OtherExpensesGrp/ProgramServicesAmt238471
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IRS990/OtherExpensesGrp/TotalAmt02170
IRS990/OtherExpensesGrp/TotalAmt11725
IRS990/OtherExpensesGrp/TotalAmt239405
IRS990/OtherExpensesGrp/TotalAmt30
IRS990/OtherLiabilitiesGrp/BOYAmt017964
IRS990/OtherLiabilitiesGrp/EOYAmt019821
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IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt00
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt10
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt20
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0346370
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0808198
IRS990/OtherSalariesAndWagesGrp/TotalAmt01154568
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt00
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IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/FundraisingAmt00
IRS990/PaymentsToAffiliatesGrp/ManagementAndGeneralAmt00
IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt00
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt011699
IRS990/PayrollTaxesGrp/ProgramServicesAmt085792
IRS990/PayrollTaxesGrp/TotalAmt097491
IRS990/PensionPlanContributionsGrp/FundraisingAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt00
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00

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