Civic Intelligence

The Clay Studio

990 • Fiscal year 2019 • EIN 23-7380408

Jun 01, 2018 to May 31, 2019 • Filed on Nov 15, 2019

139 North 2nd StreetPhiladelphia, PA 19106

(215) 925-3453

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

79th percentile

0.55x

Higher debt load relative to assets than 79% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Liabilities / Revenue

82nd percentile

1.00x

Higher debt load relative to revenue than 82% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Net Margin

84th percentile

30%

Higher net margin than 84% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Top Officer Pay

36th percentile

$91,309

Higher top officer pay than 36% of similar nonprofits.

Top officer pay equals 1.9% of source-year revenue.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Asset Growth

98th percentile

225%

Faster asset growth than 98% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Revenue Growth

91st percentile

65%

Faster revenue growth than 91% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Assets

Up

$8,926,999

Up $6,176,403 (+225%) from 2018

Net Assets

Up

$4,051,044

Up $1,486,052 (+58%) from 2018

Liabilities

Up

$4,875,955

Up $4,690,351 (+2527%) from 2018

Revenue

Up

$4,879,704

Up $1,915,962 (+65%) from 2018

Expenses

Up

$3,393,652

Up $1,373,824 (+68%) from 2018

Net Income

Up

$1,486,052

Up $542,138 (+57%) from 2018

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$30M$20M$10M$0Assets 2011: $1,663,356Liabilities 2011: $82,850Net Assets 2011: $1,580,5062011Assets 2012: $1,262,805Liabilities 2012: $78,533Net Assets 2012: $1,184,2722012Assets 2013: $921,971Liabilities 2013: $111,049Net Assets 2013: $810,9222013Assets 2014: $1,210,703Liabilities 2014: $103,631Net Assets 2014: $1,107,0722014Assets 2015: $1,372,052Liabilities 2015: $140,784Net Assets 2015: $1,231,2682015Assets 2016: $1,713,621Liabilities 2016: $132,688Net Assets 2016: $1,580,9332016Assets 2017: $1,758,530Liabilities 2017: $151,883Net Assets 2017: $1,606,6472017Assets 2018: $2,750,596Liabilities 2018: $185,604Net Assets 2018: $2,564,9922018Assets 2019: $8,926,999Liabilities 2019: $4,875,955Net Assets 2019: $4,051,0442019Assets 2020: $11,482,288Liabilities 2020: $7,622,109Net Assets 2020: $3,860,1792020Assets 2021: $10,534,838Liabilities 2021: $7,512,603Net Assets 2021: $3,022,2352021Assets 2022: $16,944,971Liabilities 2022: $6,919,068Net Assets 2022: $10,025,9032022Assets 2023: $26,277,448Liabilities 2023: $14,219,919Net Assets 2023: $12,057,5292023Assets 2024: $27,310,518Liabilities 2024: $13,696,516Net Assets 2024: $13,614,0022024Assets 2025: $28,918,293Liabilities 2025: $12,576,989Net Assets 2025: $16,341,3042025

Highlighted filing

2019

Assets$8,926,999
Liabilities$4,875,955
Net Assets$4,051,044

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$10M$5.0M$0-$5.0MExpenses 2011: $1,458,7292011Expenses 2012: $1,505,6292012Expenses 2013: $1,490,2302013Revenue 2014: $1,809,648Expenses 2014: $1,513,498Net Income 2014: $296,1502014Revenue 2015: $1,712,296Expenses 2015: $1,588,100Net Income 2015: $124,1962015Revenue 2016: $2,111,280Expenses 2016: $1,761,615Net Income 2016: $349,6652016Revenue 2017: $1,753,408Expenses 2017: $1,847,589Net Income 2017: -$94,1812017Revenue 2018: $2,963,742Expenses 2018: $2,019,828Net Income 2018: $943,9142018Revenue 2019: $4,879,704Expenses 2019: $3,393,652Net Income 2019: $1,486,0522019Revenue 2020: $4,071,656Expenses 2020: $4,262,521Net Income 2020: -$190,8652020Revenue 2021: $2,564,302Expenses 2021: $3,402,246Net Income 2021: -$837,9442021Revenue 2022: $9,873,164Expenses 2022: $2,782,665Net Income 2022: $7,090,4992022Revenue 2023: $5,455,316Expenses 2023: $3,478,522Net Income 2023: $1,976,7942023Revenue 2024: $5,336,885Expenses 2024: $3,888,170Net Income 2024: $1,448,7152024Revenue 2025: $6,875,649Expenses 2025: $4,314,433Net Income 2025: $2,561,2162025

Highlighted filing

2019

Revenue$4,879,704
Expenses$3,393,652
Net Income$1,486,052
Jump To
Filing Snapshot
Filing Period
Jun 1, 2018 to May 31, 2019
Signed
Nov 15, 2019
Return Version
2018v3.1
Gross Receipts
$4,914,529
Mission and Program Overview

Mission

The clay studio's mission is to provide a unique learning environment in which to experience the ceramic arts; accordingly, we gear our programs to all levels of interest, proficiency, and financial means.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$681,486$6,584,664▲ $5,903,178
Pledges and Grants Receivable$446,003$1,018,985▲ $572,982
Savings and Temporary Cash Investments$312,103$868,442▲ $556,339
Loans From Officers Directors-$450,000-
Cash and Non-Interest-Bearing Accounts$1,122,076$325,105▼ $796,971
Prepaid Expenses and Deferred Charges$97,182$88,023▼ $9,159
Accounts Receivable$51,746$41,780▼ $9,966
Total Assets$2,750,596$8,926,999▲ $6,176,403
Other Assets Total$40,000--
Liabilities
Mortgage Notes Payable Secured by Investment Property-$3,620,000-
Unsecured Notes Loans Payable-$450,000-
Other Liabilities$13,808$151,754▲ $137,946
Accounts Payable and Accrued Expenses$104,619$117,982▲ $13,363
Deferred Revenue$67,177$86,219▲ $19,042
Total Liabilities$185,604$4,875,955▲ $4,690,351
Net Assets / Fund Balance
Unrestricted Net Assets$1,153,984$2,359,613▲ $1,205,629
Temporarily Rstr Net Assets$1,411,008$1,691,431▲ $280,423
Total Net Assets Fund Balance$2,564,992$4,051,044▲ $1,486,052
Total Liabilities and Net Assets / Fund Balance$2,750,596$8,926,999▲ $6,176,403

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,921,172$1,251,931$4,173,103
Land$2,742,901-$2,742,901
Leasehold Improvements-$1,187,455$1,187,455
Other Land Buildings$794,357$90,895$885,252
Equipment$126,234$321,834$448,068
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jennifer MartinExecutive DiFT$87,620$3,689$91,309

Board Members and Trustees

NameTitle
Michael LukasekChairman
Sergio CosciaVice Chair
Amelia PowellDirector
Ashley LomeryDirector
Brenda LevinDirector
Brian GiniewskiDirector
Claire Shenk RodgersDirector
David ShortDirector
Franz RabauerDirector
Joseph RudolfDirector
Judy PoteDirector
Karen Harmelin-tropeaDirector
Kim KamensDirector
Lauren MabryDirector
Leah KaplanDirector
Mark SquillaDirector
Nancy HaysDirector
Neil MclaughlinDirector
Heeseung LeeAlumni Commi
Diane MarimowAssociate Ar
MATTHEW O'KEEFEGovernance C
James FultonImmediate Pa
Joshua HebbertResident Art
Kathie Regan DalzellSecretary
Linda JacobsenTreasurer
Elva ChuYoung Suppor
Revenue and Support

Revenue Composition

Contributions and Grants
$3,728,274
Program Service Revenue
$1,107,017
Investment Income
$7,514
Other Revenue
$36,899
All Other Contributions
$3,609,002
Change in Net Assets
$1,486,052

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Real Estate Other1$790,000Fair Market Value
Other Non Cash Contri Table1$23,625Fair Market Value
Other Non Cash Contri Table2$1,590Fair Market Value
Other Non Cash Contri Table1$1,263Fair Market Value
Total Noncash Contributions5$816,478-

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,879,704
Revenue Not Reported on Form 990
$102,711
Total Revenue per Audited Statements
$4,982,415
Total Revenue per Form 990
$4,879,704
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,607,999
Salaries, Compensation, and Employee Benefits$785,653
Total Fundraising Expense$256,159
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$1,142,305$158,245-$1,300,550
Other Salaries and Wages$408,936$65,527$98,125$572,588
Office Expenses$115,621$43,354$63,605$222,580
Interest$144,701$66,154-$210,855
Occupancy$134,336$15,185$2,312$151,833
Current Officers, Directors, Trustees, and Key Employees$75,606$13,060$9,525$98,191
Fees for Services Accounting$30,824$8,616$45,290$84,730
Payroll Taxes$47,096$10,601$6,987$64,684
Fees for Services Other$27,683$4,316$22,682$54,681
All Other Expenses$52,712$1,066-$53,778
Other Expenses$43,908$52-$43,960
Advertising$39,925$2,677$1,084$43,686
Other Employee Benefits$23,800$6,260$3,545$33,605
Insurance$26,057$4,523$325$30,905
Pension Plan Contributions$11,600$3,216$1,769$16,585
Travel$4,254$4,037$488$8,779
Conferences and Meetings$1,165$3,347$422$4,934
Information Technology$2,199--$2,199
Total Functional Expenses$2,727,257$410,236$256,159$3,393,652

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,496,363
Expenses per Audited Statements$3,393,652
Total Expenses per Form 990$3,393,652
Expenses Not Reported on Form 990$102,711
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$69,120
Fundraising Direct Expenses$34,825
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Mud Ball$111,108$68,170$12,318$55,852
The Cohen Dinne$15,150-$1,858-
Total Events$126,258$68,170$34,825$33,345
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees-$450,000-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Refundable Advance$141,076
Security Deposit$7,156
Other Current Liabilities$3,522
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
Yes
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

The finance committee and the board of directors are shown the 990 prior to the return being filed with the irs.

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

A disclosure form is sent out to each employee every year and they are then required to fill out, sign, and return it to administration.

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

Compensation is reviewed and approved by the board. The review process includes a comparison of peer organizations.

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

Compensation is reviewed and approved by the board. The review process includes a comparison of peer organizations.

Form 990, Page 6, Part VI, Line 19

AVAILABLE UPON REQUEST.

Filing and Contact Details

Filer

Filer Name
The Clay Studio
EIN
23-7380408
Phone
2159253453
Address
139 NORTH 2ND STREET, PHILADELPHIA, PA 19106

Signing Officer

Name
Michael Lukasek
Title
Chairman
Phone
2159253453
Signed
2019-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael Lukasek
Formed
1974
Legal Domicile
Pa
Voting Board Members
26
Independent Board Members
26
Employees
29
Volunteers
30

Preparer

Firm
Bee Bergvall & Co
Address
PO BOX 754, WARRINGTON, PA 18976-0754
Preparer
Cynthia Bergvall CPA
Phone
2153432727
Supplemental Narrative

Additional Explanations

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

Claymobile, our community engagement program, brings a "pop-up" ceramics studio to schools, older adult facilities, community centers, events, and social service agencies throughout philadelphia. Since 1994 a total of 50,000 children have been served by our professional teaching artists. Through claymobile, we are providing arts education opportunities that use the tactile medium of clay to nurture imagination, critical thinking, and persistence. Claymobile operates all year round, annually serving more than 4,500 children, youth, and adults visiting 95 partner sites across philadelphia. Additionally, our community engagement initiatives introduce 15,000 people to the world of ceramics through our hands-on activities and demonstrations at free public events around philadelphia each year. The clay studio is rooted in the belief that people deserve access to high- quality arts opportunities, and the claymobile is one of the ways we bring them the local community.

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

Other programs - artists-in-residence, fellowships, associates program, lecture series, guest resident

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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/TitleTxt24DIRECTOR
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$28.9$12.6$16.3$6.88$4.31$2.56
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$27.3$13.7$13.6$5.34$3.89$1.45
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$26.3$14.2$12.1$5.46$3.48$1.98
2022Detailed filing. Detailed filing data is available for this year.$16.9$6.92$10.0$9.87$2.78$7.09
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.5$7.51$3.02$2.56$3.40$0.84
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$11.5$7.62$3.86$4.07$4.26$0.19
2019Detailed filing. Detailed filing data is available for this year.$8.93$4.88$4.05$4.88$3.39$1.49
2018Detailed filing. Detailed filing data is available for this year.$2.75$0.19$2.56$2.96$2.02$0.94
2017Detailed filing. Detailed filing data is available for this year.$1.76$0.15$1.61$1.75$1.85$0.09
2016Detailed filing. Detailed filing data is available for this year.$1.71$0.13$1.58$2.11$1.76$0.35
2015Detailed filing. Detailed filing data is available for this year.$1.37$0.14$1.23$1.71$1.59$0.12
2014Detailed filing. Detailed filing data is available for this year.$1.21$0.10$1.11$1.81$1.51$0.30
2013XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.92$0.11$0.81$1.49
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.26$0.08$1.18$1.51
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.66$0.08$1.58$1.46
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2019 filings • 501(c)3 • $5M-$10M nonprofits