Rubys Clay Studio is a ceramic arts studio with the primary objectives of fostering community appreciation of the ceramic arts and promoting self-expression technical and artistic development through exhibitions classes and shared learning resources.

501(c)(3) charity; gifts are tax-deductible.
52¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2021 · 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
5 of 6
filings with a surplus
Average surplus $38K a year · 10% of revenue · last 6 filings
Fine: a surplus in 5 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
52%
of spending
Worth a look: 52% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
23 mo
of spending, in cash
Looks good: 22.9 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $41
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$20K
3% of total assets
Looks good: liabilities are 3% of assets; 50% or less.
Pt X · Ln 26
Independent board members
7
of 7 voting members
Looks good: 7 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
$340K
+9% vs prior year
Spent
$282K
To programs
52%
Net assets
$596K
By yearFY2020–FY2025
Revenue
$340K
FY2021▲ +9%
Tap a bar for its year
Revenue by fiscal year
FY2020$312K
FY2021$340K
FY2022$339K
FY2023$426K
FY2024$504K
FY2025$488K
Expenses
$282K
FY2021▲ +10%
Tap a bar for its year
Expenses by fiscal year
FY2020$257K
FY2021$282K
FY2022$342K
FY2023$396K
FY2024$431K
FY2025$470K
Net assets
$596K
FY2021▲ +19%
Tap a bar for its year
Net assets by fiscal year
FY2020$502K
FY2021$596K
FY2022$525K
FY2023$585K
FY2024$693K
FY2025$734K

From the FY2021 Form 990 · see the original

990 PDF Claim
You’re viewing the FY2021 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 Dec 1987.

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

Where the money goes

52 cents of each dollar spent went to programs.

Program services 52% · $148K Management & general 48% · $135K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Something off? Claim to add context

Who runs it and what they're paid

7 people listed on the 990.

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

Marnia Johnston’s $78K as Operations Director is at the 73rd percentile of top reported officer pay among 2216 $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.

See Rubys Clay Studio & Gallery executive salaries →

On this list? Claim this org

Something off? Claim to add context

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

Promotes ceramic arts appreciation and self-expression through classes, exhibitions, and shared studio space.

Questions for Rubys Clay Studio & Gallery

Tap to ask. Rubys Clay Studio & Gallery sees how many people are interested.

Your first name shows with your question. Rubys Clay Studio & Gallery answers here, for everyone.

Provided by the organization

Know this org? Add your story

2 programs · $148K · in their own filed words · FY2021
01

The membership at Rubys continue to make ceramics available to an ever growing community of local artists. Ruby's Studio reaches out to the disadvantaged in San Francisco. Late in 1993 the organization received a $1,300 grant from the LEF Foundation to start a new class that would subsidize fees for HIV positive individuals.

$148Kprogram expense
02

In addition to making Ruby's accessible to the disadvantaged in our community we have extended our services to include international organizations. Through artist exchange programs we have been able to extend artist in residence grants to Russia and Brazil.

Pt IX · col B

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 · FY2023
Total grants receivedfrom 1 funder$41

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$340K
Ln 12
Fees for servicesLn 2g$254K
Gifts and grantsLn 1h$79K
Investment incomeLn 3$9K
Money outPt IX
$282K
Ln 25
Programscol B$148K
Managementcol C$135K
Owns and owesPt X
$596K
net assets · Ln 32
Cash and savingsLn 1–2$539K
Total assetsLn 16$616K
LiabilitiesLn 26$20K
PeoplePt VI, VII
7
listed · VII A
PaidVII A0
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$79K
Government grantsLn 1e$38K
Fees for servicesLn 2g$254K
Investment incomeLn 3$9K
Gains on assetsLn 7$0
Total revenueLn 12$340K
Assets in detailPt X, end of year
CashLn 1$58K
SavingsLn 2$481K
Cash and savings togetherLn 1–2$539K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$60K
Other assetsLn 15$0
Total assetsLn 16$616K
LiabilitiesLn 26$20K
Net assetsLn 32$596K
OperationsPt I, VI
EmployeesI 59
VolunteersI 60
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 FY21End FY21
Cash and savingsLn 1–2$477K$539K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$55K$60K
Total assetsLn 16$545K$616K
LiabilitiesLn 26$42K$20K
Net assetsLn 32$502K$596K
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$100K$41K$59K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$3K$1K$2K
Payroll taxesLn 10$9K$4K$5K
Management feesLn 11a$0
Legal feesLn 11b$890$890
Accounting feesLn 11c$12K$2K$10K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$1K$1K
Advertising and promotionLn 12$360$360
Office expensesLn 13$4K$4K
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$83K$56K$27K
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$140$140
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$3K$2K$803
InsuranceLn 23$5K$4K$1K
Other expenses (24a–d)Ln 24$54K$32K$22K
All other expensesLn 24e$6K$5K$1K
Total functional expensesLn 25$282K$148K$135K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $488K$470K$18K$734K 990 PDF
FY2024 $504K$431K$73K$693K 990 PDF
FY2023 $426K$396K$30K$585K 990 PDF
FY2022 $339K$342K−$3K$525K 990 PDF
FY2021 Viewing $340K$282K$58K$596K 990 PDF
FY2020 $312K$257K$54K$502K 990 PDF

More to add? Claim this org

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2021 990 (6 parts)
Part I · Summary $339,667 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $111,343$78,813
I-9 Program service revenuePrior year $199,798$253,522
I-10 Investment incomePrior year $9,548$9,115
I-11 Other revenuePrior year −$9,010−$1,783
I-12 Total revenuePrior year $311,679$339,667
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $97,725$112,242
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $159,531$169,914
I-18 Total expensesPrior year $257,256$282,156
I-19 Revenue less expensesPrior year $54,423$57,511
Part VI · Governance 7 of 7 board members independent, no flags
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
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
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $339,667 across 10 lines filed
Lines not itemized here account for −$1,783 of total revenue; see the IRS return.
VIII-1e Government grants$38,335
VIII-1f All other contributions, gifts and grants$40,478
VIII-1h Total contributions, gifts and grants$78,813
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $253,522$253,522
VIII-3 Investment incomeExcluded from tax $9,115$9,115
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 $251,739 · Excluded from tax $9,115$339,667
Part IX · Statement of functional expenses $282,156 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 $40,829 · Management $59,040$99,869
IX-8 Pension plan contributions$0
IX-9 Other employee benefitsPrograms $1,141 · Management $2,245$3,386
IX-10 Payroll taxesPrograms $3,674 · Management $5,313$8,987
IX-11a Management fees$0
IX-11b Legal feesManagement $890$890
IX-11c Accounting feesPrograms $1,684 · Management $9,816$11,500
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesPrograms $1,004$1,004
IX-12 Advertising and promotionManagement $360$360
IX-13 Office expensesManagement $3,907$3,907
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyPrograms $56,016 · Management $27,342$83,358
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 InterestManagement $140$140
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $2,410 · Management $803$3,213
IX-23 InsurancePrograms $3,788 · Management $1,263$5,051
IX-24 Other expenses (24a–d)Programs $32,363 · Management $22,093$54,456
IX-24e All other expensesPrograms $4,721 · Management $1,314$6,035
IX-25 Total functional expensesPrograms $147,630 · Management $134,526 · Fundraising $0$282,156
Part X · Balance sheet $615,649 assets, 21 lines filed
X-1 Cash, non-interest-bearingStart of year $105,299$58,062
X-2 Savings and temporary cash investmentsStart of year $371,209$481,226
X-3 Pledges and grants receivable$0
X-4 Accounts receivableStart of year $3,071$2,946
X-8 Inventories for sale or useStart of year $690$690
X-9 Prepaid expenses and deferred chargesStart of year $9,783$12,984
X-10c Land, buildings and equipment, netStart of year $54,851$59,741
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 $544,903$615,649
X-17 Accounts payable and accrued expensesStart of year $5,582$6,300
X-19 Deferred revenueStart of year $13,388$13,388
X-25 Other liabilitiesStart of year $168$168
X-26 Total liabilitiesStart of year $42,473$19,856
X-27 Net assets without donor restrictionsStart of year $498,684$567,588
X-28 Net assets with donor restrictionsStart of year $3,746$28,205
X-32 Total net assets or fund balancesStart of year $502,430$595,793
X-33 Total liabilities and net assetsStart of year $544,903$615,649
Part XI · Reconciliation of net assets $595,793 net assets at year end
XI-1 Total revenue$339,667
XI-2 Total expenses$282,156
XI-3 Revenue less expenses$57,511
XI-4 Net assets at start of year$502,430
XI-5 Net unrealized gains (losses) on investments$56,089
XI-9 Other changes in net assets−$20,237
XI-10 Net assets at end of year$595,793

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

Similar organizations you could support · Compare with another nonprofit

Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

Your org? Add context

Made it to the end? Claim this org

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the pay comparisons above.