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.
74¢ of each $1 spent went to programs.
$73K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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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
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
74%
of spending
Fine: 74% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$73K
to officers and key staff · 19% of spending
Fine: pay to officers and key staff is 19% of spending; 15% to 20%.
Pt VII · Sec A
18 mo
of spending, in cash
Looks good: 18.5 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
$48K
8% of total assets
Looks good: liabilities are 8% 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
$426K
+26% vs prior year
Spent
$396K
To programs
74%
Net assets
$585K
By yearFY2020–FY2025
Revenue
$426K
FY2023▲ +26%
Tap a bar for its year
Revenue by fiscal year
FY2020$312K
FY2021$340K
FY2022$339K
FY2023$426K
FY2024$504K
FY2025$488K
Expenses
$396K
FY2023▲ +16%
Tap a bar for its year
Expenses by fiscal year
FY2020$257K
FY2021$282K
FY2022$342K
FY2023$396K
FY2024$431K
FY2025$470K
Net assets
$585K
FY2023▲ +11%
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 FY2023 Form 990 · see the original

990 PDF Claim
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 Dec 1987.

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

Where the money goes

74 cents of each dollar spent went to programs.

Program services 74% · $294K Management & general 25% · $98K Fundraising 1% · $4K

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

9 people listed on the 990; $73K paid to officers and key staff.

Part VII, Section A · reportable compensation
Operations Dir
$73,349Pt VII · Sec A
President
$0Pt VII · Sec A
Secretary
$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 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 →

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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 15aYes

Programs and updates

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

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Provided by the organization

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3 programs · $294K · in their own filed words · FY2023
01

Below-Market-Rate Space and Equipment Rentals

Our rental fees for studio space, locker memberships, kiln rental, and studio time are below market and we run a Financial Assistance Program for affordable engagement in ceramics.

$213Kprogram expense
02

Artist development and education through workshops, classes and gallery shows/events: 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 opportunities through our gallery and kiln mentorship program.

$76Kprogram expense
03

Outreach Services with Local Nonprofits and Schools

Our outreach programs provide free services for other nonprofits and schools, including free clay, ceramic firing, and curriculum design. Weve worked with ARC, The Jewish Community Center of San Francisco, Yick Wu School, Bridge Housing, Precita Eyes and many more organizations to expand the study and practice of ceramic arts.

$5Kprogram 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 · FY2023
Total grants receivedfrom 1 funder$41

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$426K
Ln 12
Fees for servicesLn 2g$348K
Gifts and grantsLn 1h$63K
Investment incomeLn 3$10K
Money outPt IX
$396K
Ln 25
Programscol B$294K
Managementcol C$98K
Fundraisingcol D$4K
Owns and owesPt X
$585K
net assets · Ln 32
Cash and savingsLn 1–2$610K
Total assetsLn 16$633K
LiabilitiesLn 26$48K
PeoplePt VI, VII
9
listed · VII A
PaidVII A1
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$63K
Fees for servicesLn 2g$348K
Investment incomeLn 3$10K
Other incomeLn 4–11$5K
Gains on assetsLn 7$0
Total revenueLn 12$426K
Assets in detailPt X, end of year
CashLn 1$128K
SavingsLn 2$482K
Cash and savings togetherLn 1–2$610K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$18K
Other assetsLn 15$0
Total assetsLn 16$633K
LiabilitiesLn 26$48K
Net assetsLn 32$585K
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 FY23End FY23
Cash and savingsLn 1–2$475K$610K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$53K$18K
Total assetsLn 16$532K$633K
LiabilitiesLn 26$8K$48K
Net assetsLn 32$525K$585K
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$73K$35K$35K$4K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$89K$89K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$10K$7K$2K$219
Payroll taxesLn 10$13K$10K$3K$301
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$14K$14K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$6K$6K
Advertising and promotionLn 12$457$457
Office expensesLn 13$5K$5K
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$92K$92K
TravelLn 17$0
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$6K$6K
InsuranceLn 23$10K$10K
Other expenses (24a–d)Ln 24$75K$46K$29K
All other expensesLn 24e$4K$4K$150
Total functional expensesLn 25$396K$294K$98K$4K

Filing history

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

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2023 990 (6 parts)
Part I · Summary $425,966 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $34,354$62,804
I-9 Program service revenuePrior year $317,134$348,238
I-10 Investment incomePrior year $9,481$10,219
I-11 Other revenuePrior year −$21,941$4,705
I-12 Total revenuePrior year $339,028$425,966
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $146,679$184,988
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $195,704$210,748
I-18 Total expensesPrior year $342,383$395,736
I-19 Revenue less expensesPrior year −$3,355$30,230
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 $425,966 across 9 lines filed
Lines not itemized here account for −$1,497 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$62,804
VIII-1h Total contributions, gifts and grants$62,804
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $348,238$348,238
VIII-3 Investment incomeExcluded from tax $10,219$10,219
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 eventsExcluded from tax $6,202$6,202
VIII-12 Total revenueRelated to mission $346,741 · Excluded from tax $16,421$425,966
Part IX · Statement of functional expenses $395,736 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 staffPrograms $34,841 · Management $34,841 · Fundraising $3,667$73,349
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $88,662$88,662
IX-8 Pension plan contributions$0
IX-9 Other employee benefitsPrograms $7,378 · Management $2,082 · Fundraising $219$9,679
IX-10 Payroll taxesPrograms $10,137 · Management $2,860 · Fundraising $301$13,298
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesManagement $14,007$14,007
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesPrograms $5,529$5,529
IX-12 Advertising and promotionManagement $457$457
IX-13 Office expensesManagement $4,590$4,590
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyPrograms $91,894$91,894
IX-17 Travel$0
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 amortizationPrograms $5,952$5,952
IX-23 InsuranceManagement $9,654$9,654
IX-24 Other expenses (24a–d)Programs $45,982 · Management $28,992$74,974
IX-24e All other expensesPrograms $3,541 · Management $150$3,691
IX-25 Total functional expensesPrograms $293,916 · Management $97,633 · Fundraising $4,187$395,736
Part X · Balance sheet $632,514 assets, 21 lines filed
X-1 Cash, non-interest-bearingStart of year $53,652$128,075
X-2 Savings and temporary cash investmentsStart of year $421,540$482,275
X-3 Pledges and grants receivable$0
X-4 Accounts receivableStart of year $701$696
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred chargesStart of year $3,340$3,365
X-10c Land, buildings and equipment, netStart of year $53,256$18,103
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 $532,489$632,514
X-17 Accounts payable and accrued expensesStart of year $6,259$20,871
X-19 Deferred revenueStart of year $778$26,171
X-25 Other liabilitiesStart of year $542$929
X-26 Total liabilitiesStart of year $7,579$47,971
X-27 Net assets without donor restrictionsStart of year $524,910$548,875
X-28 Net assets with donor restrictions$35,668
X-32 Total net assets or fund balancesStart of year $524,910$584,543
X-33 Total liabilities and net assetsStart of year $532,489$632,514
Part XI · Reconciliation of net assets $584,543 net assets at year end
XI-1 Total revenue$425,966
XI-2 Total expenses$395,736
XI-3 Revenue less expenses$30,230
XI-4 Net assets at start of year$524,910
XI-5 Net unrealized gains (losses) on investments$60,572
XI-8 Prior period adjustments−$35,153
XI-9 Other changes in net assets$3,984
XI-10 Net assets at end of year$584,543

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

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