Linn County Advocate INC

Tax-deductible

Cedar Rapids, IA501(c)(3)EIN 42-1105340

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Linn County Advocate, Inc., provides quality legal representation for indigent clients in criminal and juvenile cases at the state court level in Linn, Johnson, Benton, and Jones Counties in the state of Iowa.

501(c)(3) charity; gifts are tax-deductible.
95¢ of each $1 spent went to programs.
$139K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
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
Yes
IRS Pub. 78
Looks good: the IRS lists 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
2 of 4
filings with a surplus
Average deficit $60K a year · 5% of revenue · last 4 filings
Worth a look: a surplus in 2 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
95%
of spending
Looks good: 95% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$139K
to officers and key staff · 9% of spending
Looks good: pay to officers and key staff is 9% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
6 mo
of spending, in cash
Looks good: 6.1 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $20K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
6
of 7 voting members
Looks good: 6 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.6M
+4% vs prior year
Spent
$1.6M
To programs
95%
Net assets
$818K
By yearFY2020–FY2024
Revenue
$1.6M
FY2024▲ +4%
Revenue by fiscal year
FY2020$869K
FY2022$1.0M
FY2023$1.6M
FY2024$1.6M
Expenses
$1.6M
FY2024▲ +12%
Expenses by fiscal year
FY2020$1.1M
FY2022$1.3M
FY2023$1.4M
FY2024$1.6M
Net assets
$818K
FY2024▲ +11%
Net assets by fiscal year
FY2020$683K
FY2022$529K
FY2023$738K
FY2024$818K

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

Is it real?

Yes. Exemption reinstated. Listed in IRS Pub. 78 (as of September 2026). Latest filing on record: FY2024. IRS ruling in Jul 1993.

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

Where the money goes

95 cents of each dollar spent went to programs.

Program services 95% · $1.5M Management & general 5% · $77K

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

8 people listed on the 990; $139K paid to officers and key staff.

Part VII, Section A · reportable compensation
Managing Attorney, Executi
$138,590Pt VII · Sec A
President
$0Pt VII · Sec A
Vice President, Secretary
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Compensation history total reportable pay by year · 3 named individuals · Part VII

NameFY2024FY2023FY2022FY2020
Julie Trachta$138,590$147,250$119,141—
Julie F Trachta———$112,149
Jeremy Elges——$109,365$104,979

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.

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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 15aYes

Programs and updates

Provides free legal help for low-income people in criminal and juvenile court cases.

Provided by the organization

This section is blank until Linn County Advocate INC claims this page.

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2 program services account for $1.5M of program spending, described in the organization's own filed words · FY2024.
01

Attorneys at the Linn County Advocate provided quality representation for hundreds of indigent clients in criminal and juvenile cases at the state court level in Linn, Johnson, Jones, and Benton Counties in the state of Iowa.

$1.5Mprogram expense
02

Effective July of 2023 Linn County Advocate started to provide supportive services through the utilization of social work case managers to assist criminal defendants in identifying and accessing resources including but not limited to housing, employment, mental health, and sobriety in an effort to reduce recidivism and maintain stability…

Pt IX · col B

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Funders

Who pays for it.

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

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 1 funder$20K

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$1.6M
Ln 12
Fees for servicesLn 2g$1.4M
Gifts and grantsLn 1h$215K
Investment incomeLn 3$25K
Money outPt IX
$1.6M
Ln 25
Programscol B$1.5M
Managementcol C$77K
Owns and owesPt X
$818K
net assets · Ln 32
Cash and savingsLn 1–2$790K
Total assetsLn 16$818K
LiabilitiesLn 26$0
PeoplePt VI, VII
8
listed · VII A
PaidVII A1
Voting boardVI 1a7
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$215K
Government grantsLn 1e$215K
Fees for servicesLn 2g$1.4M
Investment incomeLn 3$25K
Other incomeLn 4–11$1K
Total revenueLn 12$1.6M
Assets in detailPt X, end of year
CashLn 1$272K
SavingsLn 2$518K
Cash and savings togetherLn 1–2$790K
Other assetsLn 15$28K
Total assetsLn 16$818K
LiabilitiesLn 26$0
Net assetsLn 32$818K
OperationsPt I, VI
EmployeesI 50
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 FY24End FY24
Cash and savingsLn 1–2$710K$790K
Total assetsLn 16$738K$818K
LiabilitiesLn 26$0$0
Net assetsLn 32$738K$818K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$304K$304K
Other salaries and wagesLn 7$753K$753K
Pension plan contributionsLn 8$58K$58K
Other employee benefitsLn 9$130K$130K
Payroll taxesLn 10$81K$81K
Other fees for servicesLn 11g$3K$3K
Advertising and promotionLn 12$712$712
Office expensesLn 13$26K$26K
OccupancyLn 16$53K$53K
TravelLn 17$18K$18K
InsuranceLn 23$2K$2K
Other expenses (24a–d)Ln 24$107K$94K$13K
All other expensesLn 24e$24K$16K$8K
Total functional expensesLn 25$1.6M$1.5M$77K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $1.6M$1.6M$80K$818K 990 PDF
FY2023 $1.6M$1.4M$191K$738K 990 PDF
FY2022 $1.0M$1.3M−$252K$529K 990 PDF
FY2021 Not on file
FY2020 $869K$1.1M−$258K$683K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2024 990 (4 parts)
Part VIII · Statement of revenue $1,640,100 across 6 lines filed
VIII-1e Government grants$214,806
VIII-1h Total contributions, gifts and grants$214,806
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,399,370$1,399,370
VIII-3 Investment incomeExcluded from tax $24,923$24,923
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $1,001$1,001
VIII-12 Total revenueRelated to mission $1,399,370 · Unrelated business $0 · Excluded from tax $25,924$1,640,100
Part IX · Statement of functional expenses $1,560,423 across 13 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $304,315$304,315
IX-7 Other salaries and wagesPrograms $753,103$753,103
IX-8 Pension plan contributionsPrograms $57,973$57,973
IX-9 Other employee benefitsPrograms $130,403$130,403
IX-10 Payroll taxesPrograms $80,976$80,976
IX-11g Other fees for servicesManagement $2,851$2,851
IX-12 Advertising and promotionManagement $712$712
IX-13 Office expensesPrograms $25,704$25,704
IX-16 OccupancyManagement $53,242$53,242
IX-17 TravelPrograms $17,754$17,754
IX-23 InsurancePrograms $2,376$2,376
IX-24 Other expenses (24a–d)Programs $94,421 · Management $13,032$107,453
IX-24e All other expensesPrograms $15,929 · Management $7,632$23,561
IX-25 Total functional expensesPrograms $1,482,954 · Management $77,469 · Fundraising $0$1,560,423
Part X · Balance sheet $818,152 assets, 7 lines filed
X-1 Cash, non-interest-bearingStart of year $250,467$272,042
X-2 Savings and temporary cash investmentsStart of year $459,818$517,920
X-15 Other assetsStart of year $28,190$28,190
X-16 Total assetsStart of year $738,475$818,152
X-26 Total liabilitiesStart of year $0$0
X-32 Total net assets or fund balancesStart of year $738,475$818,152
X-33 Total liabilities and net assetsStart of year $738,475$818,152
Part XI · Reconciliation of net assets $818,152 net assets at year end
XI-1 Total revenue$1,640,100
XI-2 Total expenses$1,560,423
XI-3 Revenue less expenses$79,677
XI-4 Net assets at start of year$738,475
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$818,152

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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