Civic Intelligence

Clay Associates

EIN 33-0152443 • 501(c)3 • San Diego, CA

Profile

Education

Refreshing map…

3667 Adams AvenueSan Diego, CA 92116-2262
Siviq Scores

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

Liabilities / Assets

69th percentile

0.02x

Higher debt load relative to assets than 69% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

76th percentile

0.03x

Higher debt load relative to revenue than 76% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

73rd percentile

18%

Higher net margin than 73% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

92nd percentile

$40,964

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 18.2% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

69th percentile

11%

Faster asset growth than 69% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

73rd percentile

22%

Faster revenue growth than 73% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Down

$387,641

Down $10,434 (-2.6%) from 2021

Liabilities

Down

$1,239

Down $27 (-2.1%) from 2021

Net Assets

Down

$386,402

Down $10,407 (-2.6%) from 2021

Revenue

Up

$165,309

Up $17,874 (+12%) from 2021

Expenses

Up

$175,716

Up $55,673 (+46%) from 2021

Net Income

Down

-$10,407

Down $37,799 (-138%) from 2021

Trend Graphs

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2010: $324,926Liabilities 2010: $67,561Net Assets 2010: $257,3652010Assets 2011: $323,634Liabilities 2011: $60,577Net Assets 2011: $263,0572011Assets 2012: $299,536Liabilities 2012: $21,155Net Assets 2012: $278,3812012Assets 2013: $307,885Liabilities 2013: $13,102Net Assets 2013: $294,7832013Assets 2014: $304,903Liabilities 2014: $6,009Net Assets 2014: $298,8942014Assets 2015: $329,679Liabilities 2015: $45,649Net Assets 2015: $284,0302015Assets 2016: $369,838Liabilities 2016: $35,587Net Assets 2016: $334,2512016Assets 2017: $378,294Liabilities 2017: $25,897Net Assets 2017: $352,3972017Assets 2018: $368,816Liabilities 2018: $1,783Net Assets 2018: $367,0332018Assets 2019: $400,733Liabilities 2019: $1,387Net Assets 2019: $399,3462019Assets 2020: $412,423Liabilities 2020: $196Net Assets 2020: $412,2272020Assets 2021: $398,075Liabilities 2021: $1,266Net Assets 2021: $396,8092021Assets 2022: $387,641Liabilities 2022: $1,239Net Assets 2022: $386,4022022

Highlighted filing

2022

Assets$387,641
Liabilities$1,239
Net Assets$386,402

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2010: $139,122Expenses 2010: $118,529Net Income 2010: $20,5932010Revenue 2011: $137,552Expenses 2011: $131,860Net Income 2011: $5,6922011Revenue 2012: $134,318Expenses 2012: $118,987Net Income 2012: $15,3312012Revenue 2013: $141,457Expenses 2013: $123,142Net Income 2013: $18,3152013Revenue 2014: $133,575Expenses 2014: $129,447Net Income 2014: $4,1282014Revenue 2015: $274,394Expenses 2015: $116,772Net Income 2015: $157,6222015Revenue 2016: $165,284Expenses 2016: $115,063Net Income 2016: $50,2212016Revenue 2017: $157,371Expenses 2017: $139,225Net Income 2017: $18,1462017Revenue 2018: $169,427Expenses 2018: $154,791Net Income 2018: $14,6362018Revenue 2019: $176,665Expenses 2019: $144,352Net Income 2019: $32,3132019Revenue 2020: $135,460Expenses 2020: $122,579Net Income 2020: $12,8812020Revenue 2021: $147,435Expenses 2021: $120,043Net Income 2021: $27,3922021Revenue 2022: $165,309Expenses 2022: $175,716Net Income 2022: -$10,4072022

Highlighted filing

2022

Revenue$165,309
Expenses$175,716
Net Income-$10,407

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.88$0.01$3.86$1.65$1.76$0.10
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.98$0.01$3.97$1.47$1.20$0.27
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.12$0.00$4.12$1.35$1.23$0.13
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.01$0.01$3.99$1.77$1.44$0.32
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.69$0.02$3.67$1.69$1.55$0.15
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.78$0.26$3.52$1.57$1.39$0.18
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.70$0.36$3.34$1.65$1.15$0.50
2015Detailed filing. Detailed filing data is available for this year.$3.30$0.46$2.84$2.74$1.17$1.58
2014Detailed filing. Detailed filing data is available for this year.$3.05$0.06$2.99$1.34$1.29$0.04
2013Detailed filing. Detailed filing data is available for this year.$3.08$0.13$2.95$1.41$1.23$0.18
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.00$0.21$2.78$1.34$1.19$0.15
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.24$0.61$2.63$1.38$1.32$0.06
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.25$0.68$2.57$1.39$1.19$0.21
Latest Detailed Filing

The latest 2022 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2015 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Sep 16, 2016
Return Version
2015v2.1
Gross Receipts
$294,962
Mission and Program Overview

Mission

Dedicated to the advancement of the ceramic arts through education and community involvement.

Dedicated to the advancement of the ceramic arts through education and community involvement

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$249,946$299,301▲ $49,355
Rtn Earn Endowment Incm Other Fnds$298,894$284,030▼ $14,864
Loans From Officers Directors-$44,297-
Other Notes and Loans Receivable, Net$20,000--
Cash and Non-Interest-Bearing Accounts$34,957$17,756▼ $17,201
Savings and Temporary Cash Investments-$12,622-
Total Assets$304,903$329,679▲ $24,776
Liabilities
Unsecured Notes Loans Payable$5,000--
Accounts Payable and Accrued Expenses$1,009$1,352▲ $343
Total Liabilities$6,009$45,649▲ $39,640
Net Assets / Fund Balance
Total Net Assets Fund Balance$298,894$284,030▼ $14,864
Total Liabilities and Net Assets / Fund Balance$304,903$329,679▲ $24,776

Asset Categories

AssetBook ValueDepreciationBasis
Land$177,650-$77,618
Buildings$111,745$36,720$63,716
Leasehold Improvements$9,405$301$7,956
Other Land Buildings$501$125-
Compensation and Service Providers

Board Members and Trustees

NameTitle
John Eric Woods JrPresident
Alex LandonBoard Member
Ava BhavsarBoard Member
Carmen PlankBoard Member
Gerald ThieboltBoard Member
Gundala DunneBoard Member
Heather MacnielBoard Member
Kim EmersonBoard Member
Nancy GreeneBoard Member
Sue BakleyBoard Member
Evelyn GoldmanSecretary
Shaun CraigTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$145,200
Program Service Revenue
$96,883
Investment Income
$4
Other Revenue
$32,307
All Other Contributions
$136,375
Change in Net Assets
$157,622
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$116,772
Total Fundraising Expense$1,750
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$57,536--$57,536
Occupancy$21,242--$21,242
Fees for Services Management$10,110$10,110-$20,220
Office Expenses$3,328$4,191-$7,519
Fees for Services Accounting-$3,943-$3,943
Depreciation Depletion$1,605$268-$1,873
Advertising--$1,750$1,750
Other Expenses$1,196--$1,196
Insurance-$908-$908
Interest$149--$149
Total Functional Expenses$95,602$19,420$1,750$116,772
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees-$44,297-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990 governing body review Part VI line 11

The president of clay associates reviews the tax return before the filing takes place.

Governing documents etc available to public Part VI line 19

The organizations governing documents, tax returns, and financial statements are available upon request, given sufficient and reasonable advance notice.

Filing and Contact Details

Filer

Filer Name
Clay Associates
EIN
33-0152443
Address
3667 ADAMS AVENUE, SAN DIEGO, CA 92116-2262

Signing Officer

Name
John Eric Woods Jr
Title
President
Phone
6195631806
Signed
2016-09-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Eric Woods Jr
Formed
1985
Legal Domicile
CA
Voting Board Members
14
Independent Board Members
10
Employees
0
Volunteers
14

Preparer

Firm
Mother Lode Bookkeeping Inc
Address
207 WEST D STREET, ENCINITAS, CA 92024
Preparer
Jean M Smith EA
Phone
7604369044
Supplemental Narrative

Additional Explanations

Unrelated business income explanation Part V line 3B

Clay associates acquired a new property this year. Part is being used for their studio for their exempt purpose. The other part is a rental unit which brings ubi to the organization in the form of rents from debt-financed property.

Explanation of other changes in net assets or fund balances Part XI line 9

On the prior years tax returns, the balance sheet had incorrectly stated the value of the property that clay associates had owned. It should have been what they purchased the property for. The purchase price of building was $128,000 whereas the listed price was $249,946 this has been adjusted. There was also no depreciation ever reflected for this building.an adjustment for prior depreciation of $32,679 has been made for this return.there were also items on the balance sheet that were not accurate. It seems the balance sheet was not accounted for correctly nor updated over the years.there were actual loan receivables as the books reflected, - an adjustment has been made.

List of other fees for services expenses Part IX line 11G

$37,130 was paid out for instructor fees for the classes that clay associates provides$20,406 was paid out in commissions on the semi-annual sale of ceramic arts

Raw XML AppendixShowing 400 of 505 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.

Path#Value
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IRS990/Desc0SERVE 108 STUDENTS IN 11 DIFFERENT CLASSES. PROVIDE FIRING SERVICES FOR ARTISTS. PROVIDED A TOUR AND WORKSHOP FOR MEMBERS AND DOCENTS FROM THE MEINGEI MUSEUM.
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