Clay Street Table FY2023 filing

Tax-deductible

Portland, OR501(c)(3)Since 2021Food & AgricultureEIN 87-1480651Revenue $265K in FY2023

On file with the IRSclaystreettable.org1314 Sw Park Ave, 97201-3520 · Portland, ORTax-exempt since Apr 2022Publicly supported charity — 170(b)(1)(A)(vi)

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Clay Street Table is operated exclusively for charitable purposes including serving meals and operating food pantries for vulnerable members of the community.

501(c)(3) charity; gifts are tax-deductible.
92¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

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FY2023 · 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
4 of 4
filings with a surplus
Average surplus $76K a year · 24% of revenue · last 4 filings
Looks good: a surplus in 4 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
92%
of spending
Looks good: 92% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
8 mo
of spending, in cash
Looks good: 8.0 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
6
named funders · $283K
Looks good: 6 funders name it on their filings; 3 or more.
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 6 voting members
Looks good: 6 of 6 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$265K
+36% vs prior year
Spent
$249K
To programs
92%
Net assets
$165K
By yearFY2021–FY2025
Revenue
$265K
FY2023▲ +36%
Tap a bar for its year
Revenue by fiscal year
FY2021$246K
FY2022$196K
FY2023$265K
FY2024$376K
FY2025$410K
Expenses
$249K
FY2023▲ +206%
Tap a bar for its year
Expenses by fiscal year
FY2021$81K
FY2022Not on file
FY2023$249K
FY2024$272K
FY2025$389K
Net assets
$165K
FY2023▲ +11%
Tap a bar for its year
Net assets by fiscal year
FY2021$164K
FY2022$150K
FY2023$165K
FY2024$270K
FY2025$291K

From the FY2023 Form 990 · see the original

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You’re viewing the FY2023 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 Apr 2022.

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

Where the money goes

92 cents of each dollar spent went to programs.

Program services 92% · $229K Management & general 7% · $18K 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

6 people listed on the 990.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
Sec/Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Denise a Smith’s $57K as Sec/Treasurer is at the 59th percentile of top reported officer pay among 1172 $100K–1M food & agriculture 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

NameFY2022FY2021
Denise a Smith$57,464$25,479
Rev Dr John Paul Davis III$24,025$8,804

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

Serves meals and operates food pantries for vulnerable community members.

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Provided by the organization

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1 program · $229K · in their own filed words · FY2023
01

Clay Street Table provided nearly 255,000 meals of prepared food and pantry groceries to approximately 4,500 people experiencing hunger and houselessness in Portland. Operating a food pantry serving low-income and disabled persons in subsidizedhousing.

$229Kprogram 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
See all 6 funders →

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$265K
Ln 12
Gifts and grantsLn 1h$265K
Investment incomeLn 3$3
Money outPt IX
$249K
Ln 25
Programscol B$229K
Managementcol C$18K
Fundraisingcol D$2K
Owns and owesPt X
$165K
net assets · Ln 32
Cash and savingsLn 1–2$165K
Total assetsLn 16$165K
LiabilitiesLn 26$0
PeoplePt VI, VII
6
listed · VII A
PaidVII A0
Voting boardVI 1a6
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$265K
Investment incomeLn 3$3
Gains on assetsLn 7$0
Total revenueLn 12$265K
Assets in detailPt X, end of year
CashLn 1$165K
SavingsLn 2$0
Cash and savings togetherLn 1–2$165K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$0
Other assetsLn 15$0
Total assetsLn 16$165K
LiabilitiesLn 26$0
Net assetsLn 32$165K
OperationsPt I, VI
EmployeesI 53
VolunteersI 61,375
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 FY23End FY23
Cash and savingsLn 1–2$150K$165K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$0
Total assetsLn 16$150K$165K
LiabilitiesLn 26$0$0
Net assetsLn 32$150K$165K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$0
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$120K$120K
Pension plan contributionsLn 8$12K$12K
Other employee benefitsLn 9$66K$66K
Payroll taxesLn 10$0
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$0
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$0
Office expensesLn 13$3K$364$2K
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$2K$1K$400
TravelLn 17$2K$2K
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$0
InsuranceLn 23$6K$6K
Other expenses (24a–d)Ln 24$31K$25K$5K$1K
All other expensesLn 24e$8K$3K$4K$419
Total functional expensesLn 25$249K$229K$18K$2K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $410K$389K$21K$291K 990 PDF
FY2024 $376K$272K$104K$270K 990 PDF
FY2023 Viewing $265K$249K$16K$165K 990 PDF
FY2022 $196K$150K 990 PDF
FY2021 $246K$81K$164K$164K 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 FY2023 990 (6 parts)
Part I · Summary $265,347 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $195,667$265,344
I-9 Program service revenue$0
I-10 Investment income$3
I-11 Other revenue$0
I-12 Total revenuePrior year $195,667$265,347
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $147,801$197,913
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $62,433$51,480
I-18 Total expensesPrior year $210,234$249,393
I-19 Revenue less expensesPrior year −$14,567$15,954
Part VI · Governance 6 of 6 board members independent, 4 to look at
VI-1a Voting members of the governing body6
VI-1b Independent voting members6
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
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $265,347 across 8 lines filed
VIII-1f All other contributions, gifts and grants$265,344
VIII-1h Total contributions, gifts and grants$265,344
VIII-3 Investment incomeRelated to mission $3$3
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $3$265,347
Part IX · Statement of functional expenses $249,393 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staff$0
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $120,136$120,136
IX-8 Pension plan contributionsPrograms $11,962$11,962
IX-9 Other employee benefitsPrograms $65,815$65,815
IX-10 Payroll taxes$0
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting fees$0
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for services$0
IX-12 Advertising and promotion$0
IX-13 Office expensesPrograms $364 · Management $2,480$2,844
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyManagement $1,100 · Fundraising $400$1,500
IX-17 TravelPrograms $2,317$2,317
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortization$0
IX-23 InsuranceManagement $5,804$5,804
IX-24 Other expenses (24a–d)Programs $25,143 · Management $4,712 · Fundraising $1,498$31,353
IX-24e All other expensesPrograms $2,972 · Management $4,271 · Fundraising $419$7,662
IX-25 Total functional expensesPrograms $228,709 · Management $18,367 · Fundraising $2,317$249,393
Part X · Balance sheet $165,462 assets, 17 lines filed
X-1 Cash, non-interest-bearingStart of year $149,508$165,462
X-2 Savings and temporary cash investments$0
X-3 Pledges and grants receivable$0
X-4 Accounts receivable$0
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, net$0
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assets$0
X-16 Total assetsStart of year $149,508$165,462
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $149,508$165,462
X-32 Total net assets or fund balancesStart of year $149,508$165,462
X-33 Total liabilities and net assetsStart of year $149,508$165,462
Part XI · Reconciliation of net assets $165,462 net assets at year end
XI-1 Total revenue$265,347
XI-2 Total expenses$249,393
XI-3 Revenue less expenses$15,954
XI-4 Net assets at start of year$149,508
XI-10 Net assets at end of year$165,462

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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