Civic Intelligence

Watershed Center for the Ceramic Arts

EIN 01-0427824 • 501(c)3 • Edgecomb, ME

Profile

To provide artistic education by providing a residency/retreat for ceramic artists from across the country and abroad who create in clay and participate in the clay arts as well as providing community education programs in the mid-coast maine area and nationally.

103 Cochran RoadEdgecomb, ME 04556

www.watershedceramics.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

28th percentile

0.03x

Higher debt load relative to assets than 28% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

56th percentile

0.20x

Higher debt load relative to revenue than 56% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

52nd percentile

5.4%

Higher net margin than 52% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

27th percentile

$54,712

Higher top officer pay than 27% of similar nonprofits.

Top officer pay equals 4.9% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

21st percentile

-4.6%

Faster asset growth than 21% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

14th percentile

-21%

Faster revenue growth than 14% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets28th percentile

Assets

Down

$8,513,222

Down $408,521 (-4.6%) from 2023

Liabilities

Down

$225,085

Down $452,465 (-67%) from 2023

Net Assets

Up

$8,288,137

Up $43,944 (+0.5%) from 2023

Operations
Liabilities / Revenue56th percentileNet Margin52nd percentile

Revenue

Down

$1,106,625

Down $290,200 (-21%) from 2023

Expenses

Up

$1,046,797

Up $158,199 (+18%) from 2023

Net Income

Down

$59,828

Down $448,399 (-88%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth21st percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$10M$5.0M$0Assets 2010: $1,088,456Liabilities 2010: $32,186Net Assets 2010: $1,056,2702010Assets 2011: $1,127,504Liabilities 2011: $29,333Net Assets 2011: $1,098,1712011Assets 2012: $1,272,754Liabilities 2012: $14,790Net Assets 2012: $1,257,9642012Assets 2013: $1,089,609Liabilities 2013: $62,508Net Assets 2013: $1,027,1012013Assets 2014: $1,143,108Liabilities 2014: $139,665Net Assets 2014: $1,003,4432014Assets 2015: $1,239,643Liabilities 2015: $253,676Net Assets 2015: $985,9672015Assets 2016: $1,118,410Liabilities 2016: $151,765Net Assets 2016: $966,6452016Assets 2017: $2,445,232Liabilities 2017: $110,054Net Assets 2017: $2,335,1782017Assets 2018: $2,804,559Liabilities 2018: $39,214Net Assets 2018: $2,765,3452018Assets 2019: $2,826,228Liabilities 2019: $78,669Net Assets 2019: $2,747,5592019Assets 2020: $4,763,116Liabilities 2020: $477,134Net Assets 2020: $4,285,9822020Assets 2021: $8,165,126Liabilities 2021: $557,440Net Assets 2021: $7,607,6862021Assets 2022: $7,947,733Liabilities 2022: $246,346Net Assets 2022: $7,701,3872022Assets 2023: $8,921,743Liabilities 2023: $677,550Net Assets 2023: $8,244,1932023Assets 2024: $8,513,222Liabilities 2024: $225,085Net Assets 2024: $8,288,1372024

Highlighted filing

2024

Assets$8,513,222
Liabilities$225,085
Net Assets$8,288,137
Open 2024 Filing

Operations Trend

Revenue Growth14th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $245,2162010Revenue 2011: $307,347Expenses 2011: $266,366Net Income 2011: $40,9812011Expenses 2012: $353,8712012Revenue 2013: $362,355Expenses 2013: $349,552Net Income 2013: $12,8032013Revenue 2014: $350,553Expenses 2014: $373,348Net Income 2014: -$22,7952014Revenue 2015: $353,302Expenses 2015: $368,415Net Income 2015: -$15,1132015Revenue 2016: $491,311Expenses 2016: $513,194Net Income 2016: -$21,8832016Revenue 2017: $1,953,358Expenses 2017: $591,479Net Income 2017: $1,361,8792017Revenue 2018: $984,802Expenses 2018: $523,081Net Income 2018: $461,7212018Revenue 2019: $492,622Expenses 2019: $544,155Net Income 2019: -$51,5332019Revenue 2020: $2,031,049Expenses 2020: $455,927Net Income 2020: $1,575,1222020Revenue 2021: $4,067,604Expenses 2021: $713,564Net Income 2021: $3,354,0402021Revenue 2022: $4,176,018Expenses 2022: $934,735Net Income 2022: $3,241,2832022Revenue 2023: $1,396,825Expenses 2023: $888,598Net Income 2023: $508,2272023Revenue 2024: $1,106,625Expenses 2024: $1,046,797Net Income 2024: $59,8282024

Highlighted filing

2024

Revenue$1,106,625
Expenses$1,046,797
Net Income$59,828
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$8,513,222
Liabilities
$225,085
Net assets
$8,288,137
Revenue
$1,106,625
Expenses
$1,046,797
Net income
$59,828
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.51$0.23$8.29$1.11$1.05$0.06
2023Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$8.92$0.68$8.24$1.40$0.89$0.51
2022Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$7.95$0.25$7.70$4.18$0.93$3.24
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.17$0.56$7.61$4.07$0.71$3.35
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.76$0.48$4.29$2.03$0.46$1.58
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.83$0.08$2.75$0.49$0.54$0.05
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.80$0.04$2.77$0.98$0.52$0.46
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.45$0.11$2.34$1.95$0.59$1.36
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.12$0.15$0.97$0.49$0.51$0.02
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.24$0.25$0.99$0.35$0.37$0.02
2014Detailed filing. Detailed filing data is available for this year.$1.14$0.14$1.00$0.35$0.37$0.02
2013Detailed filing. Detailed filing data is available for this year.$1.09$0.06$1.03$0.36$0.35$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.27$0.01$1.26$0.35
2011Summary only. Only limited summary data is available for this year.$1.13$0.03$1.10$0.31$0.27$0.04
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.09$0.03$1.06$0.25
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 18, 2025
Return Version
2024v5.0
Gross Receipts
$1,628,254
Mission and Program Overview

Mission

To provide artistic education by providing a residency/retreat for ceramic artists from across the country and abroad who create in clay and participate in the clay arts as well as providing community education programs in the mid-coast maine area and nationally.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$5,437,946$7,649,966▲ $2,212,020
Savings and Temporary Cash Investments$1,573,710$446,389▼ $1,127,321
Investments in Publicly Traded Securities$1,769,838$360,529▼ $1,409,309
Pledges and Grants Receivable$95,639$50,825▼ $44,814
Cash and Non-Interest-Bearing Accounts$42,456$2,871▼ $39,585
Inventories for Sale or Use$1,866$2,017▲ $151
Prepaid Expenses and Deferred Charges$288$625▲ $337
Total Assets$8,921,743$8,513,222▼ $408,521
Liabilities
Unsecured Notes Loans Payable$230,889$181,726▼ $49,163
Accounts Payable and Accrued Expenses$443,026$28,855▼ $414,171
Deferred Revenue$3,635$14,504▲ $10,869
Total Liabilities$677,550$225,085▼ $452,465
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$5,465,271$7,714,315▲ $2,249,044
Net Assets With Donor Restrictions$2,778,922$573,822▼ $2,205,100
Total Net Assets Fund Balance$8,244,193$8,288,137▲ $43,944
Total Liabilities and Net Assets / Fund Balance$8,921,743$8,513,222▼ $408,521

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$7,276,929$910,563$8,187,492
Land$217,584-$217,584
Equipment$71,674$117,734$189,408
Leasehold Improvements$83,779$6,537$90,316

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$1,769,838$43,294▲ $27,152$-1,476,904$360,529
2023$1,078,159$607,866▲ $98,209$-11,642$1,769,838
2022$387,665$3,070,762▼ $50,562$-2,326,951$1,078,159
2021$365,025$35,000▲ $35,447$-46,000$387,665
2020$1,211,711$1,200,000▲ $158,496$-2,201,248$365,025
Compensation and Service Providers
Top Officer Pay27th percentile

Employees

NameTitleFull / Part TimeBaseTotal
David S EastExecutive DiFT$54,712$54,712
Sadie BlissInterim ExecPT$43,119$43,119

Board Members and Trustees

NameTitle
Bernie ToalePresident
Greg TriggsTrustee
Janna LongacreTrustee
John MullaneyTrustee
Jyoti PuriTrustee
Lauren DombrowiakTrustee
Lenny DowhieTrustee
Malcolm Mobutu SmithTrustee
Nancy SelvinTrustee
Patrick CoughlinTrustee
Sarah Yardly JenkinsTrustee
Sin-ying HoTrustee
Stephanie RozeneTrustee
Chris GustinCo-founder
George MasonCo-founder
Lynn DuryeaCo-founder
Paul DonnellySecretary
Jeanne Baker DriscollTreasurer
Don RidleyVice-preside

Highest Paid Contractors

ContractorServicesLocationCompensation
Greywork LLC-1 SEAHORSE LANE, Wareham, MA 02571$120,000
Revenue and Support

Revenue Composition

Contributions and Grants
$753,972
Program Service Revenue
$226,409
Investment Income
$90,765
Other Revenue
$35,479
All Other Contributions
$707,167
Change in Net Assets
$59,828

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Works of Art1$81,500Value Provided by Artist
Securities Publicly Traded4$14,431Fair Market Value (FMV)
Other Non Cash Contri Table6$2,295Retail Price
Total Noncash Contributions11$98,226-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$589,628
Salaries, Compensation, and Employee Benefits$445,061
Total Fundraising Expense$127,050
Grants and Similar Amounts Paid$12,108
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$129,892$97,618$58,168$285,678
Depreciation Depletion$173,582$15,780$7,890$197,252
Current Officers, Directors, Trustees, and Key Employees$49,425$30,332$18,074$97,831
Occupancy$48,274$6,580-$54,854
Insurance$37,610$6,558$1,453$45,621
Other Expenses$33,471$2,997$2,591$39,059
Payroll Taxes$15,281$10,653$6,087$32,021
Other Employee Benefits$16,242$8,859$4,430$29,531
All Other Expenses$13,751$5,816$7,601$27,168
Fees for Services Other$13,756$526$12,433$26,715
Travel$9,317$4,022$888$14,227
Fees for Services Accounting-$13,867-$13,867
Grants to Domestic Orgs$12,108--$12,108
Office Expenses$1,983$262$3,367$5,612
Interest-$3,855-$3,855
Fees for Service Investment Mgmnt Fees-$2,851-$2,851
Fees for Services Legal-$1,694-$1,694
Advertising$759-$118$877
Total Functional Expenses$702,109$217,638$127,050$1,046,797
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
The Color NetworkNew Castle, ME-Workshops/firings$12,108
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$78,744
Fundraising Direct Expenses$59,378
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Salad Days$90,549$78,744$53,778$24,966
Total Events$90,549$78,744$59,378$19,366
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“A copy of the 990 was provided to the treasurer of the board for review prior to filing.”

Form 990, Page 6, Part VI, Line 12C

“The organization's executive committee is responsible for consistently monitoring and enforcing compliance with their conflict of interest policy. All trustees are required to sign the conflict of interest policy annually.”

Form 990, Page 6, Part VI, Line 15A

“The organization's executive committee is responsible for reviewing the executive director's salary annually based upon current economics, performance evaluations and comparatives from similar organizations, from which an appropriate compensation package is determined. No other officers of the organization are compensated nor are there any key employees.”

Form 990, Page 6, Part VI, Line 19

“The organization makes its governing documents and conflict of interest policy available to the public upon request. The organization is not required to prepare financial statements.”

Filing and Contact Details

Filer

Filer Name
Watershed Center for the Ceramic
EIN
01-0427824
Phone
2078826075
Address
103 COCHRAN ROAD, EDGECOMB, ME 04556

Signing Officer

Name
David S East
Title
Executive Director
Phone
2078826075
Signed
2025-08-18

Organization Details

Principal Officer
David S East
Formed
1986
Legal Domicile
Me
Voting Board Members
19
Independent Board Members
19
Employees
16
Volunteers
50

Preparer

Firm
One River Cpas
Address
46 FIRSTPARK DRIVE, OAKLAND, ME 04963-5362
Preparer
Brett R Jensen CPA
Phone
2078731603
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“To provide artistic education by providing a residency/retreat for ceramic artists from across the country and abroad who create in clay and participate in the clay arts as well as providing community education programs in the mid-coast maine area and nationally.”

Form 990, Page 2, Part III, Line 4D

“Education: watershed provides professional development workshops to maine k-12 art educators, so that they are able to deepen their skillsets and pass on new methods and techniques to their students across the state. These workshops are made affordable for teachers through funding from multiple foundations.”

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

“The funds are to be used to provide scholarships to artists and also to be used for capital improvements.”

Schedule D, Page 3, Part X

“The center is exempt from federal income taxes under section 501(c)(3) of the internal revenue code whereby only unrelated business income, as defined by section 152(a)(1) of the code, is subject to federal income tax. The center is also classified as a public charity under sections 509(a)(1) and 170(b)(1)(a)(vi) of the internal revenue code. Management evaluated the centers tax positions and concluded that the center had taken no uncertain tax positions that required adjustment to the financial statements to comply with the provisions of this guidance. As a result, there was no cumulative effect related to adoption, and no interest or penalties related to uncertain tax positions were accrued. If necessary, the center will account for interest and penalties related to uncertain tax positions as part of its provision for federal and state income taxes. The center does not expect that unrecognized tax benefits arising from tax positions will change significantly within the next twelve months. The center is generally open to audit under the statute of limitations by the internal revenue service and state taxing authorities for three years following the date of the filings.”

Raw XML AppendixShowing 400 of 679 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/TitleTxt1INTERIM EXEC
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IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
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IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
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IRS990/Form990PartVIISectionAGrp/TitleTxt11TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt12CO-FOUNDER
IRS990/Form990PartVIISectionAGrp/TitleTxt13TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt14TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt15VICE-PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt16TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt17TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt18TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt19PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt20TRUSTEE
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IRS990/MissionDesc0TO PROVIDE ARTISTIC EDUCATION BY PROVIDING A RESIDENCY/RETREAT FOR CERAMIC ARTISTS FROM ACROSS THE COUNTRY AND ABROAD WHO CREATE IN CLAY AND PARTICIPATE IN THE CLAY ARTS AS WELL AS PROVIDING COMMUNITY EDUCATION PROGRAMS IN THE MID-COAST MAINE AREA AND NATIONALLY.
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IRS990/ProgSrvcAccomActy2Grp/Desc0WORKSHOPS/FIRINGS: WATERSHED PROVIDES WORKSHOPS TAUGHT BY NATIONALLY RENOWNED AND LOCAL TEACHING ARTISTS IN VARIOUS CERAMICS TECHNIQUES AND METHODS TO ARTISTS LOOKING TO DEEPEN THEIR ARTISTIC PRACTICE. ADDITIONALLY, WATERSHED IS HOME TO SEVERAL DIFFERENT TYPES OF KILNS (WOOD, GAS, RAKU), WHICH ARE RENTED OUT TO LOCAL CERAMIC ARTISTS, MANY OF WHOM WOULD NOT HAVE ACCESS TO ATMOSPHERIC FIRINGS OTHERWISE.
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IRS990/ProgSrvcAccomActy3Grp/Desc0FALL RESIDENCY: WATERSHED COLLABORATED WITH THE COLOR NETWORK AGAIN IN 2024 TO HOST AN ARTIST RESIDENCY, PARTIALLY FUNDED WITH A GRANT FROM THE NEA, FOCUSED ON MENTORSHIP FOR 12 CERAMIC ARTISTS OF COLOR FOR ~ 3 WEEKS. WE PROVIDE TIME, SPACE, CHEF-PREPARED MEALS, AND STUDIO SUPPORT WHILE THEY EXPLORE IDEAS IN THEIR CREATIVE PRACTICE AND CREATE CONNECTION AND COMMUNITY WITH OTHER ARTISTS.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0EDUCATION: WATERSHED PROVIDES PROFESSIONAL DEVELOPMENT WORKSHOPS TO MAINE K-12 ART EDUCATORS, SO THAT THEY ARE ABLE TO DEEPEN THEIR SKILLSETS AND PASS ON NEW METHODS AND TECHNIQUES TO THEIR STUDENTS ACROSS THE STATE. THESE WORKSHOPS ARE MADE AFFORDABLE FOR TEACHERS THROUGH FUNDING FROM MULTIPLE FOUNDATIONS.
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