Civic Intelligence

Gray Cares Inc.

EIN 99-3492563 • 501(c)3 • Lexington, KY

Pub. 78 Eligible

Profile

The organization will provide short term financial relief to the poor, the distressed, or the underprivileged, i.e., individuals who find themselves in a distressed condition due to unexpected events from natural disasters, medical emergencies, death in the family, or other significant emergencies, in the form of financial assistance to employees, former employees, and future employees of gray, inc. And its related entities.

10 Quality StreetLexington, KY 40507

n/A

Siviq Scores

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

Liabilities / Assets

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

62nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

5th percentile

-415%

Higher net margin than 5% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

36th percentile

-14%

Faster asset growth than 36% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

5th percentile

-97%

Faster revenue growth than 5% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets60th percentile

Assets

Down

$139,823

Down $23,177 (-14%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Down

$139,823

Down $23,177 (-14%) from 2024

Operations
Liabilities / Revenue62nd percentileNet Margin5th percentile

Revenue

Down

$5,588

Down $162,412 (-97%) from 2024

Expenses

Up

$28,765

Up $23,765 (+475%) from 2024

Net Income

Down

-$23,177

Down $186,177 (-114%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth36th percentile

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

$200K$150K$100K$50K$0Assets 2024: $163,000Liabilities 2024: $0Net Assets 2024: $163,0002024Assets 2025: $139,823Liabilities 2025: $0Net Assets 2025: $139,8232025

Highlighted filing

2025

Assets$139,823
Liabilities$0
Net Assets$139,823
Open 2025 Filing

Operations Trend

Revenue Growth5th percentile

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

$200K$150K$100K$50K$0-$50KRevenue 2024: $168,000Expenses 2024: $5,000Net Income 2024: $163,0002024Revenue 2025: $5,588Expenses 2025: $28,765Net Income 2025: -$23,1772025

Highlighted filing

2025

Revenue$5,588
Expenses$28,765
Net Income-$23,177
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$139,823
Liabilities
$0
Net assets
$139,823
Revenue
$5,588
Expenses
$28,765
Net income
-$23,177
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.40$0.00$1.40$0.06$0.29$0.23
2024Detailed filing. Detailed filing data is available for this year.$1.63$0.00$1.63$1.68$0.05$1.63
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Apr 14, 2026
Return Version
2025v4.1
Gross Receipts
$5,588
Mission and Program Overview

Mission

The organization will provide short term financial relief to the poor, the distressed, or the underprivileged, i.e., individuals who find themselves in a distressed condition due to unexpected events from natural disasters, medical emergencies, death in the family, or other significant emergencies, in the form of financial assistance to employees, former employees, and future employees of gray, inc. And its related entities.

Program Services

DescriptionGrantsExpenses
THE ORGANIZATION PROVIDED FINANCIAL ASSISTANCE TO 9 EMPLOYEES OF GRAY INC. AND ITS RELATED ENTITIES WHO ARE COPING WITH A PERSONAL TRAGEDY DUE TO A DISASTER OR OTHER EMERGENCY HARDSHIP. NO GRANTS WERE MADE TO ANY SINGLE INDIVIDUAL THAT EXCEEDED $5,000.$28,765$28,765
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
REBEKAH GRAYPresident/Director-$0--
THERESA OWSLEYTreasurer/Director-$0--
J COLBY COXSecretary/Director-$0--
Filing and Contact Details

Filer

Filer Name
Gray Cares Inc
EIN
99-3492563
Phone
8592815000
Address
10 QUALITY STREET, LEXINGTON, KY 40507

Signing Officer

Name
Theresa Owsley
Title
Treasurer
Phone
8592815000
Signed
2026-04-14
Discuss with paid preparer
Yes

Preparer

Firm
Crowe Llp
Address
5810 TENNYSON PARKWAY SUITE 450, PLANO, TX 75024-4112
Preparer
Lori Mclaughlin
Phone
2147775200
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 4 - Other Investment Income

“Description: interest income. Amount: 1,228.”

Form 990-ez, Part I, Line 10 - Grants and Similar Amounts Paid

“Activity classification: short term financial assistance for medical emergency. Grantee name: robert cote. Grantee relationship: prior, current or future 9 employees of gray inc but not disqualified person. Amount given: 28,765.”

Raw XML Appendix127 raw XML fields

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

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd00
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0THERESA OWSLEY
IRS990EZ/BooksInCareOfDetail/PhoneNum08592815000
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt010 QUALITY STREET
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0LEXINGTON
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0KY
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd040507
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0163000
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0139823
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/ContributionsGiftsGrantsEtcAmt04360
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/EngagedInExcessBenefitTransInd00
IRS990EZ/ExcessOrDeficitForYearAmt0-23177
IRS990EZ/FiledScheduleAInd01
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0163000
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0139823
IRS990EZ/GrantsAndSimilarAmountsPaidAmt028765
IRS990EZ/GrossReceiptsAmt05588
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt01228
IRS990EZ/LobbyingActivitiesInd00
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0163000
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0139823
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0163000
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0139823
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0REBEKAH GRAY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1THERESA OWSLEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2J COLBY COX
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT/DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1TREASURER/DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY/DIRECTOR
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0THE ORGANIZATION WILL PROVIDE SHORT TERM FINANCIAL RELIEF TO THE POOR, THE DISTRESSED, OR THE UNDERPRIVILEGED, I.E., INDIVIDUALS WHO FIND THEMSELVES IN A DISTRESSED CONDITION DUE TO UNEXPECTED EVENTS FROM NATURAL DISASTERS, MEDICAL EMERGENCIES, DEATH IN THE FAMILY, OR OTHER SIGNIFICANT EMERGENCIES, IN THE FORM OF FINANCIAL ASSISTANCE TO EMPLOYEES, FORMER EMPLOYEES, AND FUTURE EMPLOYEES OF GRAY, INC. AND ITS RELATED ENTITIES.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0THE ORGANIZATION PROVIDED FINANCIAL ASSISTANCE TO 9 EMPLOYEES OF GRAY INC. AND ITS RELATED ENTITIES WHO ARE COPING WITH A PERSONAL TRAGEDY DUE TO A DISASTER OR OTHER EMERGENCY HARDSHIP. NO GRANTS WERE MADE TO ANY SINGLE INDIVIDUAL THAT EXCEEDED $5,000.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt028765
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt028765
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd00
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0KY
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt028765
IRS990EZ/TotalProgramServiceExpensesAmt028765
IRS990EZ/TotalRevenueAmt05588
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/First5Years170Ind0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt04360
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0168000
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0172360
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt01228
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt01228
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportTotal170Amt011304
IRS990ScheduleA/SubstantialContributorsTotAmt0161056
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt04360
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0168000
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0172360
IRS990ScheduleA/TotalSupportAmt0173588
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: INTEREST INCOME. AMOUNT: 1,228.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ACTIVITY CLASSIFICATION: SHORT TERM FINANCIAL ASSISTANCE FOR MEDICAL EMERGENCY. GRANTEE NAME: ROBERT COTE. GRANTEE RELATIONSHIP: PRIOR, CURRENT OR FUTURE 9 EMPLOYEES OF GRAY INC BUT NOT DISQUALIFIED PERSON. AMOUNT GIVEN: 28,765.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOME
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0THERESA OWSLEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum08592815000
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-04-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0GRAY CARES INC
ReturnHeader/Filer/BusinessNameControlTxt0GRAY
ReturnHeader/Filer/EIN0993492563
ReturnHeader/Filer/PhoneNum08592815000
ReturnHeader/Filer/USAddress/AddressLine1Txt010 QUALITY STREET
ReturnHeader/Filer/USAddress/CityNm0LEXINGTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KY
ReturnHeader/Filer/USAddress/ZIPCd040507
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0350921680
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CROWE LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt05810 TENNYSON PARKWAY SUITE 450
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PLANO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0750244112
ReturnHeader/PreparerPersonGrp/PhoneNum02147775200
ReturnHeader/PreparerPersonGrp/PreparationDt02026-04-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LORI MCLAUGHLIN
ReturnHeader/ReturnTs02026-04-20T15:46:56-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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