Clay Associates FY2024 filing

Tax-deductible

San Diego, CA501(c)(3)Since 1985EIN 33-0152443Revenue $225K in FY2024

On file with the IRSclayassociates.org3667 Adams Ave, 92116-2262 · San Diego, CATax-exempt since Aug 1992Publicly supported — 509(a)(2)

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Dedicated to the advancement of the ceramic arts through education and community involvement.

501(c)(3) charity; gifts are tax-deductible.
72¢ of each $1 spent went to programs.
$91K 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
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 3
filings with a surplus
Average surplus $38K a year · 17% of revenue · last 3 filings
Looks good: a surplus in 3 of the last 3 filings.
Pt I · Ln 19 · 3 filings
Spent on programs
72%
of spending
Fine: 72% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$91K
to officers and key staff · 49% of spending
Concern: pay to officers and key staff is 49% of spending; over 30%.
Pt VII · Sec A
Cash reserves
12 mo
of spending, in cash
Looks good: 11.9 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $35K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$7K
2% of total assets
Looks good: liabilities are 2% of assets; 50% or less.
Pt X · Ln 26
Independent board members
12
of 15 voting members
Looks good: 12 of 15 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$225K
+22% vs prior year
Spent
$184K
To programs
72%
Net assets
$445K
By yearFY2020–FY2025
Revenue
$225K
FY2024▲ +22%
Tap a bar for its year
Revenue by fiscal year
FY2020$135K
FY2021$147K
FY2022$165K
FY2023$185K
FY2024$225K
FY2025$255K
Expenses
$184K
FY2024▲ +11%
Tap a bar for its year
Expenses by fiscal year
FY2020Not on file
FY2021Not on file
FY2022Not on file
FY2023$166K
FY2024$184K
FY2025$199K
Net assets
$445K
FY2024▲ +10%
Tap a bar for its year
Net assets by fiscal year
FY2020$412K
FY2021$397K
FY2022$386K
FY2023$404K
FY2024$445K
FY2025$501K

From the FY2024 Form 990 · see the original

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You’re viewing the FY2024 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Aug 1992.

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

Where the money goes

72 cents of each dollar spent went to programs.

Program services 72% · $133K Management & general 27% · $50K Fundraising 1% · $2K

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

15 people listed on the 990; $91K paid to officers and key staff.

Part VII, Section A · reportable compensation
$40,964Pt VII · Sec A
Board Member
$33,721Pt VII · Sec A
Treasurer
$11,041Pt VII · Sec A
Board Member
$3,585Pt VII · Sec A
Board Member
$1,225Pt VII · Sec A
Board Member
$708Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021
John Eric Woods$42,564$40,964$38,763$37,823$23,562
Gerald Thiebolt$38,586$33,721$32,081$29,423$19,111
Shaun Craig—$3,585$18,609$17,115$11,015
Michael Noble$15,400$11,041$1,095——
Anna Cosmini——$2,157$4,057$3,202
Jennifer Destiche$1,947————
Suzanne Lussier—$1,225$1,511—$1,452
Ruben Martinez$1,189————

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 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Promotes ceramic arts through education and community engagement.

Provided by the organization

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1 program · $133K · in their own filed words · FY2024
01

Serve 110 students in 11 different classes. Provide firing services for local community artists, both members and independents. Participated in san diego pottery tour and helped to sponsor the event

$133Kprogram expense

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$35K

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$225K
Ln 12
Fees for servicesLn 2g$135K
Gifts and grantsLn 1h$53K
Other incomeLn 4–11$37K
Money outPt IX
$184K
Ln 25
Programscol B$133K
Managementcol C$50K
Fundraisingcol D$2K
Owns and owesPt X
$445K
net assets · Ln 32
Cash and savingsLn 1–2$183K
Total assetsLn 16$452K
LiabilitiesLn 26$7K
PeoplePt VI, VII
15
listed · VII A
PaidVII A6
Voting boardVI 1a15
IndependentVI 1b12
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$53K
Fees for servicesLn 2g$135K
Investment incomeLn 3$743
Other incomeLn 4–11$37K
Total revenueLn 12$225K
Assets in detailPt X, end of year
CashLn 1$102K
SavingsLn 2$81K
Cash and savings togetherLn 1–2$183K
Land, buildings, equipmentLn 10c$269K
Total assetsLn 16$452K
LiabilitiesLn 26$7K
Net assetsLn 32$445K
OperationsPt I, VI
EmployeesI 57
VolunteersI 619
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
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$132K$183K
Land, buildings, equipmentLn 10c$274K$269K
Total assetsLn 16$406K$452K
LiabilitiesLn 26$2K$7K
Net assetsLn 32$404K$445K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$79K$70K$7K$2K
Other salaries and wagesLn 7$22K$5K$16K
Other employee benefitsLn 9$682$682
Payroll taxesLn 10$9K$7K$1K
Accounting feesLn 11c$2K$2K
Other fees for servicesLn 11g$27K$27K
Advertising and promotionLn 12$300$300
Office expensesLn 13$12K$4K$8K
Information technologyLn 14$1K$1K
OccupancyLn 16$20K$14K$6K
Depreciation, depletion and amortizationLn 22$6K$2K$4K
InsuranceLn 23$1K$1K
Other expenses (24a–d)Ln 24$5K$4K$1K
All other expensesLn 24e$576$170$406
Total functional expensesLn 25$184K$133K$50K$2K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $255K$199K$56K$501K 990 PDF
FY2024 Viewing $225K$184K$41K$445K 990 PDF
FY2023 $185K$166K$18K$404K 990 PDF
FY2022 $165K$386K 990 PDF
FY2021 $147K$397K 990 PDF
FY2020 $135K$412K 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 (6 parts)
Part I · Summary $225,345 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $29,070$53,066
I-9 Program service revenuePrior year $112,460$134,793
I-10 Investment incomePrior year $95$743
I-11 Other revenuePrior year $43,112$36,743
I-12 Total revenuePrior year $184,737$225,345
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $93,234$109,553
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $73,143$74,879
I-18 Total expensesPrior year $166,377$184,432
I-19 Revenue less expensesPrior year $18,360$40,913
Part VI · Governance 12 of 15 board members independent, 5 to look at
VI-1a Voting members of the governing body15
VI-1b Independent voting members12
VI-2 Family or business relationship among officers or directorsYes
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
Part VIII · Statement of revenue $225,345 across 8 lines filed
Lines not itemized here account for $36,689 of total revenue; see the IRS return.
VIII-1b Membership dues$5,280
VIII-1f All other contributions, gifts and grants$47,786
VIII-1h Total contributions, gifts and grants$53,066
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $134,793$134,793
VIII-3 Investment incomeExcluded from tax $743$743
VIII-6 Net rental income or lossExcluded from tax $54$54
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $171,482 · Unrelated business $0 · Excluded from tax $797$225,345
Part IX · Statement of functional expenses $184,432 across 14 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $70,322 · Management $6,630 · Fundraising $1,658$78,610
IX-7 Other salaries and wagesPrograms $5,184 · Management $16,475$21,659
IX-9 Other employee benefitsManagement $682$682
IX-10 Payroll taxesPrograms $7,226 · Management $1,376$8,602
IX-11c Accounting feesManagement $1,555$1,555
IX-11g Other fees for servicesPrograms $26,660$26,660
IX-12 Advertising and promotionManagement $300$300
IX-13 Office expensesPrograms $4,276 · Management $7,927$12,203
IX-14 Information technologyManagement $1,432$1,432
IX-16 OccupancyPrograms $13,561 · Management $6,404$19,965
IX-22 Depreciation, depletion and amortizationPrograms $1,652 · Management $3,960$5,612
IX-23 InsuranceManagement $1,310$1,310
IX-24 Other expenses (24a–d)Programs $4,071 · Management $1,195$5,266
IX-24e All other expensesPrograms $170 · Management $406$576
IX-25 Total functional expensesPrograms $133,122 · Management $49,652 · Fundraising $1,658$184,432
Part X · Balance sheet $451,866 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $76,821$102,230
X-2 Savings and temporary cash investmentsStart of year $55,249$80,989
X-10c Land, buildings and equipment, netStart of year $274,259$268,647
X-16 Total assetsStart of year $406,329$451,866
X-17 Accounts payable and accrued expensesStart of year $2,170$6,794
X-26 Total liabilitiesStart of year $2,170$6,794
X-32 Total net assets or fund balancesStart of year $404,159$445,072
X-33 Total liabilities and net assetsStart of year $406,329$451,866
Part XI · Reconciliation of net assets $445,072 net assets at year end
XI-1 Total revenue$225,345
XI-2 Total expenses$184,432
XI-3 Revenue less expenses$40,913
XI-4 Net assets at start of year$404,159
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$445,072

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

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