Civic Intelligence

Grace in Action

990 • Fiscal year 2022 • EIN 27-1931920

Jan 01, 2022 to Dec 31, 2022 • Filed on Nov 13, 2023

201 N State StNew Ulm, MN 56073

(920) 221-0611

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

22nd percentile

0.00x

Higher debt load relative to assets than 22% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

19th percentile

0.00x

Higher debt load relative to revenue than 19% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

67th percentile

17%

Higher net margin than 67% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

74th percentile

$112,008

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 10.7% of source-year revenue.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

83rd percentile

33%

Faster asset growth than 83% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

45th percentile

2.9%

Faster revenue growth than 45% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Up

$647,349

Up $161,421 (+33%) from 2021

Net Assets

Up

$645,968

Up $160,883 (+33%) from 2021

Liabilities

Up

$1,381

Up $538 (+64%) from 2021

Revenue

Up

$1,045,863

Up $29,190 (+2.9%) from 2021

Expenses

Up

$863,274

Up $113,223 (+15%) from 2021

Net Income

Down

$182,589

Down $84,033 (-32%) from 2021

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$800K$600K$400K$200K$0Assets 2014: $11,364Liabilities 2014: $0Net Assets 2014: $11,3642014Assets 2015: $29,524Liabilities 2015: $0Net Assets 2015: $29,5242015Assets 2016: $36,012Liabilities 2016: $0Net Assets 2016: $36,0122016Assets 2017: $117,539Liabilities 2017: $0Net Assets 2017: $117,5392017Assets 2018: $150,347Liabilities 2018: $0Net Assets 2018: $150,3472018Assets 2019: $101,511Liabilities 2019: $0Net Assets 2019: $101,5112019Assets 2020: $218,463Liabilities 2020: $0Net Assets 2020: $218,4632020Assets 2021: $485,928Liabilities 2021: $843Net Assets 2021: $485,0852021Assets 2022: $647,349Liabilities 2022: $1,381Net Assets 2022: $645,9682022Assets 2023: $635,814Liabilities 2023: $1,216Net Assets 2023: $634,5982023Assets 2024: $729,532Liabilities 2024: $26,440Net Assets 2024: $703,0922024

Highlighted filing

2022

Assets$647,349
Liabilities$1,381
Net Assets$645,968

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0-$500KRevenue 2014: $201,836Expenses 2014: $256,475Net Income 2014: -$54,6392014Revenue 2015: $313,976Expenses 2015: $295,816Net Income 2015: $18,1602015Revenue 2016: $280,865Expenses 2016: $274,377Net Income 2016: $6,4882016Revenue 2017: $417,868Expenses 2017: $336,341Net Income 2017: $81,5272017Revenue 2018: $457,227Expenses 2018: $424,419Net Income 2018: $32,8082018Revenue 2019: $586,866Expenses 2019: $635,702Net Income 2019: -$48,8362019Revenue 2020: $759,666Expenses 2020: $642,714Net Income 2020: $116,9522020Revenue 2021: $1,016,673Expenses 2021: $750,051Net Income 2021: $266,6222021Revenue 2022: $1,045,863Expenses 2022: $863,274Net Income 2022: $182,5892022Revenue 2023: $901,551Expenses 2023: $934,627Net Income 2023: -$33,0762023Revenue 2024: $910,245Expenses 2024: $841,751Net Income 2024: $68,4942024

Highlighted filing

2022

Revenue$1,045,863
Expenses$863,274
Net Income$182,589
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 13, 2023
Return Version
2022v5.0
Gross Receipts
$1,045,863
Mission and Program Overview

Mission

To support Chrisian ministry and to bring the Gospel message of Jesus Christ to people around the globe through ministerial leadership training, innovative ministries and ministry tools and products in support of reaching and teaching the world with the word of God.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$468,761$454,905▼ $13,856
Investments in Publicly Traded Securities-$140,846-
Accounts Receivable$17,167$51,598▲ $34,431
Total Assets$485,928$647,349▲ $161,421
Liabilities
Accounts Payable and Accrued Expenses$843$1,381▲ $538
Total Liabilities$843$1,381▲ $538
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$485,085$645,968▲ $160,883
Total Net Assets Fund Balance$485,085$645,968▲ $160,883
Total Liabilities and Net Assets / Fund Balance$485,928$647,349▲ $161,421
Compensation and Service Providers

Employees

NameTitleBaseTotal
Gary JeffersDevelopment & Marketing Direc$112,008$112,008

Board Members and Trustees

NameTitle
Arvid SchwartzDirector Chair
Jay JohnsonDirector Vice Chair
Art WestphalDirector
Don SuttonDirector
Jeff GunnDirector
Mark WrightsmanDirector
Phil PunzelDirector
Ron HillmanDirector
Mark A SchulzDirector Secretary
Nate BirkholzDirector Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$860,036
Program Service Revenue
$183,039
Investment Income
$2,788
Other Revenue
$0
All Other Contributions
$860,036
Change in Net Assets
$182,589

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,045,863
Revenue Not Reported on Form 990
$-21,706
Total Revenue per Audited Statements
$1,024,157
Total Revenue per Form 990
$1,045,863
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$509,102
Other Expenses$276,622
Total Fundraising Expense$114,695
Grants and Similar Amounts Paid$77,550
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$218,900$111,978$88,698$419,576
Fees for Services Management$159,070--$159,070
Grants to Domestic Orgs$77,550--$77,550
Other Employee Benefits$36,257$24,802$10,355$71,414
Travel$40,855$5,347-$46,202
Pension Plan Contributions$9,961$7,018$1,133$18,112
Information Technology$5,682$11,152$526$17,360
Other Expenses$6,434$1,778$13,983$6,434
Fees for Services Accounting-$4,560-$4,560
Conferences and Meetings$4,292--$4,292
Office Expenses$3,330$529-$3,859
Total Functional Expenses$581,415$167,164$114,695$863,274

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$863,274
Total Expenses per Audited Statements$863,274
Total Expenses per Form 990$863,274
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Crosswalk ChurchLaveen, AZ-Christian leadership training$72,300
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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 governing body review Part VI line 11

A copy of the 990 is provided to all members of the Board of Directors for review prior to filing.

Conflict of interest policy compliance Part VI line 12C

In connection with any actual or possible conflict of interest, an interested person must disclose the existence of the financial interest and be given the opportunity to disclose all material facts to the board of directors considering the proposed transaction or arrangement.After disclosure of the financial interest and all material facts, and after any discussion with the interested person, he/she shall leave the governing board or committee meeting while the determination of a conflict of interest is discussed and voted upon. The remaining board or committee members shall decide if a conflict of interest exists, and if so, whether the contemplated transaction may be authorized or if some other arrangement may be in the best interest of the organization.

CEO executive director top management comp Part VI line 15A

Other similar non-profit organizations are consulted regarding compensation. This data is looked at by the Board of Directors who deliberate and determine compensation as applicable.

Other officer or key employee compensation Part VI line 15B

Other similar non-profit organizations are consulted regarding compensation. This data is looked at by the Board of Directors who deliberate and determine compensation as applicable.

Governing documents etc available to public Part VI line 19

Governing documents are available by request.

Filing and Contact Details

Filer

Filer Name
Grace in Action
EIN
27-1931920
Address
201 N State St, New Ulm, MN 56073

Signing Officer

Name
Peter Wolfgramm
Title
Director of Ope
Phone
9202210611
Signed
2023-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Arvid Schwartz
Formed
2010
Legal Domicile
Mn
Voting Board Members
10
Independent Board Members
10
Employees
9

Preparer

Firm
Betts & Hayes Ltd
Address
801 Meander Court, Medina, MN 55340
Preparer
Cindy K Hayes CPA
Phone
7634783169
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

Unrealized loss on investments

List of other fees for services expenses Part IX line 11G

Program training and consulting $48,951

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/ProgramServiceRevenueGrp/Desc0MinistryLeadership Inst
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0183039
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0183039
IRS990/ProgSrvcAccomActy2Grp/Desc0Grant made to Crosswalk Church (CrossTrain Ministry) in the amount of $72,300. CrossTrain Ministry held 11 in person four day training sessions in 2022 for 82 Lutheran pastors,6 staff ministers and 3 teachers. The leadership training sessions improved spiritual, emotional, and physical health and resiliency, sprititual leadership skills, and the quality of Christian leadership. In addition, Cross Train Ministry held 12 monthly webinars involving about 80 participants each month including Lutheran pastors, staff ministers and teachers in each. Here also the webinars were designed to improve Christian leadership skills. In total, the attendees for the in person sessions and webinars represented 75 Lutheran congregations with church membership of over 36,000 members.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0118583
IRS990/ProgSrvcAccomActy3Grp/Desc0Crossroads Consulting Ministry - Crossroads assisted 5 different Lutheran congregations in 2022 to identify their strengths, address their concerns, design a compelling vision for future ministry, and develop intentional strategies for enhancing their outreach and nurture ministries. The total congregational membership touched by Crossroads Consulting Ministry in 2022 was over 2,500 individuals.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt021256
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IRS990/PYContributionsGrantsAmt0764383
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt096130
IRS990/PYInvestmentIncomeAmt06
IRS990/PYOtherExpensesAmt0182383
IRS990/PYProgramServiceRevenueAmt0252284
IRS990/PYRevenuesLessExpensesAmt0266622
IRS990/PYSalariesCompEmpBnftPaidAmt0471538
IRS990/PYTotalExpensesAmt0750051
IRS990/PYTotalRevenueAmt01016673
IRS990/QuidProQuoContributionsInd0false
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IRS990/ReconcilationRevenueExpnssAmt0182589
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearAmt022300
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt070945
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt0103963
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt0130200
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt0114009
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt0441417
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0Unusual grants received in 2022 were 569,000
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Unusual grants Part II or Part III line 1
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0291036
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0216416
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0191205
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0290506
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0212197
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01201360
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt02788
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt06
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt02794
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0183039
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0186184
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0142697
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0216680
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0160671
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0889271
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt02788
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt06
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt02794
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
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IRS990ScheduleA/PublicSupportPY509Pct00.59000
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IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt0152308
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt0246721
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt0114009
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt0859300
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearAmt0183017
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus1YearAmt070000
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus2YearsAmt048345
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus3YearsAmt0116521
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt0417883
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0402600
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0333902
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0507186
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0372868
IRS990ScheduleA/Total509Grp/TotalAmt02090631
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0476863
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0402606
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0333902
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0507186
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0372868
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02093425
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IRS990ScheduleD/ExpensesSubtotalAmt0863274
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-21706
IRS990ScheduleD/RevenueNotReportedAmt0-21706
IRS990ScheduleD/RevenueSubtotalAmt01045863
IRS990ScheduleD/TotalExpensesPerForm990Amt0863274
IRS990ScheduleD/TotalRevenuePerForm990Amt01045863
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01024157
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0863274
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IRS990ScheduleI/RecipientTable/CashGrantAmt072300
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0Christian leadership training
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0Crosswalk Church
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0PO Box 13
IRS990ScheduleI/RecipientTable/USAddress/CityNm0Laveen
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0AZ
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd085339
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A copy of the 990 is provided to all members of the Board of Directors for review prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1In connection with any actual or possible conflict of interest, an interested person must disclose the existence of the financial interest and be given the opportunity to disclose all material facts to the board of directors considering the proposed transaction or arrangement.After disclosure of the financial interest and all material facts, and after any discussion with the interested person, he/she shall leave the governing board or committee meeting while the determination of a conflict of interest is discussed and voted upon. The remaining board or committee members shall decide if a conflict of interest exists, and if so, whether the contemplated transaction may be authorized or if some other arrangement may be in the best interest of the organization.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Other similar non-profit organizations are consulted regarding compensation. This data is looked at by the Board of Directors who deliberate and determine compensation as applicable.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Other similar non-profit organizations are consulted regarding compensation. This data is looked at by the Board of Directors who deliberate and determine compensation as applicable.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Governing documents are available by request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Unrealized loss on investments
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Program training and consulting $48,951
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Explanation of other changes in net assets or fund balances Part XI line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6List of other fees for services expenses Part IX line 11g
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IRS990/StatesWhereCopyOfReturnIsFldCd0MN
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0485928
IRS990/TotalAssetsEOYAmt0647349
IRS990/TotalAssetsGrp/BOYAmt0485928
IRS990/TotalAssetsGrp/EOYAmt0647349
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0860036
IRS990/TotalEmployeeCnt09
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0114695

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