Rubys Clay Studio & Gallery EIN 94-2943623 Form 990 (PDF) Claim this org

Rubys Clay Studio & Gallery

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Promotes ceramic arts appreciation and self-expression through classes, exhibitions, and shared studio space. For fiscal year 2025 it reported $488K in revenue, $470K in expenses, and $734K in net assets.Pt I

Founded
1962
Type
Public charity (501(c)(3)) · Arts & Culture
Location
San Francisco, CA
Filings
6 on file (2020–2025)
Revenue
$488KFY2025
Expenses
$470K
Net assets
$734K
People
9
Filings
6
Updates
0
More identity details & actions ⌄
EIN  94-2943623 Public charity (501(c)(3)) San Francisco, CA Founded 1962
Form 990 (PDF)
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Size
$100K–1M
What they do
Promotes ceramic arts appreciation and self-expression through classes, exhibitions, and shared studio space.
Leadership
Marnia Johnston · Operations Director · $78K
Money in and out
$488K revenue, $470K expenses
Bottom line
64% program efficiency
Where the money goes · FY2025
Total revenue
$488K
Pt VIII · Ln 12
Total expenses
$470K
Pt IX · Ln 25
Net assets
$734K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $18K
Where spending went · Part IX cols B–D
Program services $0.64 Management & general $0.35 Fundraising $0.01
Program efficiency
64%
of spending reaches programs▼ -11% vs prior filing year
Operating runway
19.0mo
months of highly liquid reserves at operating expense rate0% vs prior filing year
Surplus margin
+4%
revenue over expenses, this year▼ -75% vs prior filing year

Summary of the Filing

Part I · fiscal year 2025 · Form 990
Revenue
$488K
FY2025▼ -3%
Expenses
$470K
FY2025▲ +9%
Total assets
$769K
FY2025▲ +7%
Total liabilities
$35K
FY2025▲ +51%
Total revenue
$488K
Pt VIII · Ln 12
Total expenses
$470K
Pt IX · Ln 25
Net assets
$734K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$18K
Total assetsPt X · Ln 16$769K
Program-expense ratioPt IX · col B64%
Voting members of governing bodyPt I · Ln 38
Independent voting membersPt I · Ln 48
Mission & Programs · Part III

Where the work happens

3 program services account for $301K of program spending, described in the organization's own filed words · FY2025.
01

Our rental fees for studio space locker memberships kiln rental and studio time are below market. We operate a financial assistance program to promote affordable engagement in ceramics.

$196Kprogram expense
02

Artists can learn both the craft and business of ceramic arts at Rubys. Our education programs include classes professional development opportunities and peer-to-peer learning through our gallery and kiln mentorship programs. Artists learn from community members how to fire kilns and mix glazes.

$90Kprogram expense
03

Our outreach programs offer free services to other nonprofits and schools providing free clay ceramic firing and curriculum design. We have collaborated with various organizations such as the Jewish Community Center of San Francisco Sacred Heart School St.

$15Kprogram expense

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CRubys Clay Studio & Gallery
EINHdr · item D94-2943623
Principal addressHdr · item CSan Francisco, CA
WebsiteHdr · item Jnone reported
Year of formationHdr · item L1962
State of legal domicileHdr · item MCA
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFArts & Culture (A400)
Ruling yearIRS BMFDec 1987

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a8
Independent voting membersPt VI · Ln 1b8
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13Yes
Document retention policyPt VI · Ln 14Yes
CEO/top-official compensation independently reviewedPt VI · Ln 15aYes
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
Operations Director
$78,000Pt VII · Sec A
$0Pt VII · Sec A
$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

Marnia Johnston’s $78K as Operations Director is at the 73rd percentile of top reported officer pay among 2213 $100K–1M arts & culture 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 · 1 named individual · Part VII

NameFY2025FY2024FY2023
Marnia Johnston$78,000$78,000$73,349

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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Statement of Revenue

Part VIII
Program service revenue$435K · 89%
Contributions & grants$33K · 7%
Investment income$19K · 4%
Program service revenue89%$435K
Contributions & grants7%$33K
Investment income4%$19K
Other revenue$125
— government grantsLn 1e$10K
Total revenueLn 12$488K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.64 Management & general $0.35 Fundraising $0.01
Program services64%$301K
Management & general35%$165K
Fundraising1%$5K
Total functional expensesLn 25$470K

Balance Sheet

Part X · end of year
CashLn 1$730K
Total assetsLn 16$769K
Total liabilitiesLn 26$35K
Total net assetsLn 32$734K
Months of cash on handcomputed18.6

Financial Metrics

Form 990 · FY2025 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $730K · Operating expenses (Pt IX) $470K · Less non-cash grants $9K · Cash operating expenses/yr $461K
19.0 months
Where the money goes
Program services
Program services $301K · Total expenses $470K
64%
Management & General
Management & general $165K · Total expenses $470K
35%
Fundraising
Fundraising $5K · Total expenses $470K
1.0%
Cost to raise $1
Fundraising expense (3-yr avg) $5K · Solicited contributions (3-yr avg) $48K
$0.09 to raise $1 (3-yr avg)
Where the money comes from
Contribution dependence
Contributions & grants $33K · Total revenue $488K
7%
Government reliance
Government grants $10K · Total revenue $488K
2%
Earned-income share
Program service revenue $435K · Total revenue $488K
89%
Investment reliance
Investment income $19K · Total revenue $488K
+4%
Program self-sufficiency
Program service revenue $435K · Total expenses $470K
93%
Growth & trend
Revenue growth (YoY)
This year $488K · Prior year $504K
-3%
Revenue CAGR
FY2020 $312K · FY2025 $488K
+9%
Net-asset trend (YoY)
End of year $734K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $488K · Expenses $470K
+4%
Liabilities-to-Assets
Total liabilities — · Total assets $769K
Net-asset ratio
Net assets $734K · Total assets $769K
95%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $0 · Other securities (Pt X, ln 12) $0 · Total assets (Pt X, ln 16) $769K
0%
People & payroll
Highest Reported Total Compensation
Individual Marnia Johnston · Reported title Operations Director · Highest reported compensation $78K · Total expenses $470K
17%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $220K · Total expenses $470K
47%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 64%
Overhead ratio 35%
Fundraising cost ratio 14%
Revenue growth -3%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · funders on record
Grants received · FY2023
Total grants receivedfrom 1 funder$41

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2025 (Latest)$488K revenue · viewing · ⤓ 990 PDF
FY2024$504K revenue · ⤓ 990 PDF
FY2023$426K revenue · ⤓ 990 PDF
FY2022$339K revenue · ⤓ 990 PDF
FY2021$340K revenue · ⤓ 990 PDF
FY2020$312K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2025IRS
Classification, formation year, addressIRS Business Master File
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