Archie Bray Foundation FY2020 filing

Tax-deductible

Helena, MT501(c)(3)EducationEIN 81-0284022Revenue $2.7M in FY2020

On file with the IRSarchiebray.org2915 Country Club Ave, 59602-9240 · Helena, MTTax-exempt since Sep 1955Publicly supported — 509(a)(2)

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The Archie Bray Foundation for the ceramic arts was founded in 1951 by brickmaker Archie Bray, who intended IT to be "a place to make available for all who are seriously interested in any of the branches of the ceramic arts, a fine place to work." its primary mission is to provide an environment that stimulates creative work in ceramics.

501(c)(3) charity; gifts are tax-deductible.
61¢ of each $1 spent went to programs.
$82K 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

FY2020 · 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
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
1 of 5
filings with a surplus
Average deficit $16K a year · under 1% of revenue · last 5 filings
Concern: a surplus in 1 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
61%
of spending
Worth a look: 61% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$82K
to officers and key staff · 6% of spending
Looks good: pay to officers and key staff is 6% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
16 mo
of spending, in cash
Looks good: 16.2 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $8K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$522K
5% of total assets
Looks good: liabilities are 5% of assets; 50% or less.
Pt X · Ln 26
Independent board members
20
of 20 voting members
Looks good: 20 of 20 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$2.7M
Spent
$1.4M
To programs
61%
Net assets
$9.3M
By yearFY2020–FY2024
Revenue
$2.7M
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$2.7M
FY2021$1.8M
FY2022$2.1M
FY2023$2.0M
FY2024$2.1M
Expenses
$1.4M
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$1.4M
FY2021$1.8M
FY2022$2.3M
FY2023$2.4M
FY2024$2.7M
Net assets
$9.3M
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$9.3M
FY2021$9.4M
FY2022$9.2M
FY2023$9.0M
FY2024$8.5M

From the FY2020 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Sep 1955.

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

Where the money goes

61 cents of each dollar spent went to programs.

Program services 61% · $868K Management & general 18% · $248K Fundraising 21% · $298K

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

26 people listed on the 990; $82K paid to officers and key staff.

Part VII, Section A · reportable compensation
Resident Director
$82,240Pt VII · Sec A
President
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A

Rebecca Harvey’s $126K as Executive Dir. is at the 50th percentile of top reported officer pay among 3395 $1–10M education nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Rebecca Harvey$125,768$107,302$50,885——
Steven Young Lee——$72,377$76,046$82,240

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 15aNo

Programs and updates

Supports artists to create ceramic art in a dedicated studio environment.

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Provided by the organization

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1 program · $868K · in their own filed words · FY2020
01

The primary mission of the archie bray foundation (the "foundation") is to provide an environment that stimulates creative work in ceramics - for artists, community members, teachers, students, children, cultural institutions, collectors, and the general public.

$868Kprogram expense

Funders

Who pays for it.

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

Grants

Schedule I · received and paid
Grants received · FY2025
Total grants receivedfrom 1 funder$8K
Grants paid · 16 grants · $435K · 2020–2024
Unitemized GrantFY2024$85,000
Unitemized GrantFY2024$13,200
Unitemized GrantFY2024$900
Unitemized GrantFY2023$64,250
Unitemized GrantFY2023$10,500
Unitemized GrantFY2023$6,087
Unitemized GrantFY2022$76,250
Unitemized GrantFY2022$15,000
Unitemized GrantFY2022$9,863
Unitemized GrantFY2021$67,500
Unitemized GrantFY2021$13,600
Unitemized GrantFY2021$6,600
Unitemized GrantFY2020$45,000
Unitemized GrantFY2020$9,000
Unitemized GrantFY2020$2,553

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$2.7M
Ln 12
Gifts and grantsLn 1h$2.1M
Other incomeLn 4–11$466K
Investment incomeLn 3$89K
Money outPt IX
$1.4M
Ln 25
Programscol B$868K
Managementcol C$248K
Fundraisingcol D$298K
Owns and owesPt X
$9.3M
net assets · Ln 32
Cash and savingsLn 1–2$1.9M
Total assetsLn 16$9.8M
LiabilitiesLn 26$522K
PeoplePt VI, VII
26
listed · VII A
PaidVII A1
Voting boardVI 1a20
IndependentVI 1b20
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$2.1M
Government grantsLn 1e$319K
Fundraising eventsLn 1c$31K
Fees for servicesLn 2g$54K
Investment incomeLn 3$89K
Other incomeLn 4–11$466K
Gains on assetsLn 7−$9K
Total revenueLn 12$2.7M
Assets in detailPt X, end of year
CashLn 1$886K
SavingsLn 2$1.0M
Cash and savings togetherLn 1–2$1.9M
InvestmentsLn 11–13$1.9M
Land, buildings, equipmentLn 10c$5.3M
Other assetsLn 15$405K
Total assetsLn 16$9.8M
LiabilitiesLn 26$522K
Net assetsLn 32$9.3M
OperationsPt I, VI
EmployeesI 534
VolunteersI 620
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$1.0M$1.9M
InvestmentsLn 11–13$1.9M$1.9M
Land, buildings, equipmentLn 10c$4.3M$5.3M
Total assetsLn 16$8.4M$9.8M
LiabilitiesLn 26$379K$522K
Net assetsLn 32$8.0M$9.3M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$57K$57K
Pay of current officers, directors and key staffLn 5$82K$48K$11K$24K
Other salaries and wagesLn 7$617K$357K$84K$176K
Pension plan contributionsLn 8$17K$9K$5K$3K
Other employee benefitsLn 9$65K$34K$20K$11K
Payroll taxesLn 10$55K$29K$16K$9K
Other fees for servicesLn 11g$45K$31K$7K$7K
Advertising and promotionLn 12$21K$19K$2K
Office expensesLn 13$15K$9K$1K$4K
OccupancyLn 16$92K$38K$50K$4K
TravelLn 17$4K$2K$1K
Conferences, conventions and meetingsLn 19$5K$3K$2K$180
Depreciation, depletion and amortizationLn 22$242K$164K$40K$38K
Other expenses (24a–d)Ln 24$94K$66K$10K$19K
All other expensesLn 24e$4K$3K$2K$112
Total functional expensesLn 25$1.4M$868K$248K$298K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $2.1M$2.7M−$614K$8.5M 990 PDF
FY2023 $2.0M$2.4M−$434K$9.0M 990 PDF
FY2022 $2.1M$2.3M−$267K$9.2M 990 PDF
FY2021 $1.8M$1.8M−$23K$9.4M 990 PDF
FY2020 Viewing $2.7M$1.4M$1.3M$9.3M 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 FY2020 990 (6 parts)
Part I · Summary $2,674,244 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,402,083$2,064,847
I-9 Program service revenuePrior year $159,923$53,783
I-10 Investment incomePrior year $65,293$89,387
I-11 Other revenuePrior year $358,740$466,227
I-12 Total revenuePrior year $1,986,039$2,674,244
I-13 Grants and similar amounts paidPrior year $56,522$56,553
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $790,089$835,466
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $526,278$521,942
I-18 Total expensesPrior year $1,372,889$1,413,961
I-19 Revenue less expensesPrior year $613,150$1,260,283
Part VI · Governance 20 of 20 board members independent, 1 to look at
VI-1a Voting members of the governing body20
VI-1b Independent voting members20
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $2,674,244 across 9 lines filed
Lines not itemized here account for $364,012 of total revenue; see the IRS return.
VIII-1c Fundraising events$30,562
VIII-1e Government grants$318,798
VIII-1f All other contributions, gifts and grants$1,715,487
VIII-1h Total contributions, gifts and grants$2,064,847
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $53,783$53,783
VIII-3 Investment incomeExcluded from tax $98,220$98,220
VIII-7 Net gain or loss on sales of assetsExcluded from tax −$8,833−$8,833
VIII-8 Net income from fundraising eventsExcluded from tax $102,215$102,215
VIII-12 Total revenueRelated to mission $417,795 · Unrelated business $0 · Excluded from tax $191,602$2,674,244
Part IX · Statement of functional expenses $1,413,961 across 15 lines filed
IX-2 Grants to domestic individualsPrograms $56,553$56,553
IX-5 Pay of current officers, directors and key staffPrograms $47,699 · Management $10,691 · Fundraising $23,850$82,240
IX-7 Other salaries and wagesPrograms $357,232 · Management $83,566 · Fundraising $176,015$616,813
IX-8 Pension plan contributionsPrograms $8,963 · Management $5,073 · Fundraising $2,875$16,911
IX-9 Other employee benefitsPrograms $33,753 · Management $19,831 · Fundraising $11,026$64,610
IX-10 Payroll taxesPrograms $29,093 · Management $16,468 · Fundraising $9,331$54,892
IX-11g Other fees for servicesPrograms $31,013 · Management $6,670 · Fundraising $6,920$44,603
IX-12 Advertising and promotionPrograms $19,361 · Fundraising $1,663$21,024
IX-13 Office expensesPrograms $9,265 · Management $1,470 · Fundraising $3,828$14,563
IX-16 OccupancyPrograms $37,620 · Management $50,318 · Fundraising $4,307$92,245
IX-17 TravelPrograms $2,336 · Fundraising $1,166$3,502
IX-19 Conferences, conventions and meetingsPrograms $2,874 · Management $1,965 · Fundraising $180$5,019
IX-22 Depreciation, depletion and amortizationPrograms $164,137 · Management $40,135 · Fundraising $37,763$242,035
IX-24 Other expenses (24a–d)Programs $65,751 · Management $10,170 · Fundraising $18,547$94,468
IX-24e All other expensesPrograms $2,768 · Management $1,603 · Fundraising $112$4,483
IX-25 Total functional expensesPrograms $868,418 · Management $247,960 · Fundraising $297,583$1,413,961
Part X · Balance sheet $9,841,124 assets, 19 lines filed
X-1 Cash, non-interest-bearingStart of year $477,787$886,189
X-2 Savings and temporary cash investmentsStart of year $571,315$1,024,750
X-3 Pledges and grants receivableStart of year $346,420$50,112
X-4 Accounts receivableStart of year $21,998$54,592
X-8 Inventories for sale or useStart of year $282,457$228,383
X-9 Prepaid expenses and deferred chargesStart of year $10,030$197
X-10c Land, buildings and equipment, netStart of year $4,333,855$5,279,096
X-11 Publicly traded securitiesStart of year $1,935,479$1,895,559
X-14 Intangible assetsStart of year $16,865$17,246
X-15 Other assetsStart of year $405,000$405,000
X-16 Total assetsStart of year $8,401,206$9,841,124
X-17 Accounts payable and accrued expensesStart of year $174,541$338,725
X-19 Deferred revenueStart of year $21,783$4,440
X-25 Other liabilitiesStart of year $182,829$178,862
X-26 Total liabilitiesStart of year $379,153$522,027
X-27 Net assets without donor restrictionsStart of year $5,263,823$7,023,556
X-28 Net assets with donor restrictionsStart of year $2,758,230$2,295,541
X-32 Total net assets or fund balancesStart of year $8,022,053$9,319,097
X-33 Total liabilities and net assetsStart of year $8,401,206$9,841,124
Part XI · Reconciliation of net assets $9,319,097 net assets at year end
XI-1 Total revenue$2,674,244
XI-2 Total expenses$1,413,961
XI-3 Revenue less expenses$1,260,283
XI-4 Net assets at start of year$8,022,053
XI-5 Net unrealized gains (losses) on investments$36,761
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$9,319,097

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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