Civic Intelligence

Clay Associates

990 • Fiscal year 2024 • EIN 33-0152443

Jan 01, 2024 to Dec 31, 2024 • Filed on Feb 26, 2025

Refreshing map…

3667 Adams AvenueSan Diego, CA 92116-2262

(619) 563-1806

Siviq Scores

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

Liabilities / Assets

67th percentile

0.02x

Higher debt load relative to assets than 67% of similar nonprofits.

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

Liabilities / Revenue

74th percentile

0.03x

Higher debt load relative to revenue than 74% of similar nonprofits.

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

Net Margin

72nd percentile

18%

Higher net margin than 72% of similar nonprofits.

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

Top Officer Pay

90th percentile

$40,964

Higher top officer pay than 90% of similar nonprofits.

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

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

Asset Growth

65th percentile

11%

Faster asset growth than 65% of similar nonprofits.

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

Revenue Growth

70th percentile

22%

Faster revenue growth than 70% of similar nonprofits.

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

Assets

Up

$451,866

Up $64,225 (+17%) from 2022

Net Assets

Up

$445,072

Up $58,670 (+15%) from 2022

Liabilities

Up

$6,794

Up $5,555 (+448%) from 2022

Revenue

Up

$225,345

Up $60,036 (+36%) from 2022

Expenses

Up

$184,432

Up $8,716 (+5.0%) from 2022

Net Income

Up

$40,913

Up $51,320 (+493%) from 2022

Historical Trend

Balance Sheet Trend

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

$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: $386,4022022Assets 2024: $451,866Liabilities 2024: $6,794Net Assets 2024: $445,0722024

Highlighted filing

2024

Assets$451,866
Liabilities$6,794
Net Assets$445,072

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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: -$10,4072022Revenue 2024: $225,345Expenses 2024: $184,432Net Income 2024: $40,9132024

Highlighted filing

2024

Revenue$225,345
Expenses$184,432
Net Income$40,913
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Feb 26, 2025
Return Version
2024v5.0
Gross Receipts
$251,746
Mission and Program Overview

Mission

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$404,159$445,072▲ $40,913
Land, Buildings, and Equipment, Net$274,259$268,647▼ $5,612
Cash and Non-Interest-Bearing Accounts$76,821$102,230▲ $25,409
Savings and Temporary Cash Investments$55,249$80,989▲ $25,740
Total Assets$406,329$451,866▲ $45,537
Liabilities
Accounts Payable and Accrued Expenses$2,170$6,794▲ $4,624
Total Liabilities$2,170$6,794▲ $4,624
Net Assets / Fund Balance
Total Net Assets Fund Balance$404,159$445,072▲ $40,913
Total Liabilities and Net Assets / Fund Balance$406,329$451,866▲ $45,537

Asset Categories

AssetBook ValueDepreciationBasis
Land$177,650-$177,650
Buildings$69,310$79,155$148,465
Leasehold Improvements$21,687$7,523$29,210
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
John Eric WoodsPresidentPT$40,964$40,964
Gerald ThieboltBoard MemberPT$33,721$33,721
Michael NobleTreasurerPT$11,041$11,041
Shaun CraigBoard Member-$3,585$3,585
Suzanne LussierBoard Member-$1,225$1,225
Kami OlssenBoard Member-$708$708

Board Members and Trustees

NameTitle
Amber HamblinBoard Member
Anna CosminiBoard Member
Carmen PlankBoard Member
Evelyn GoldmanBoard Member
Gundala DunneBoard Member
Heather MacneilBoard Member
Joyce JamesBoard Member
Virginia CrockettBoard Member
Doug CrockettSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$53,066
Program Service Revenue
$134,793
Investment Income
$743
Other Revenue
$36,743
All Other Contributions
$47,786
Change in Net Assets
$40,913
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$109,553
Other Expenses$74,879
Total Fundraising Expense$1,658
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$70,322$6,630$1,658$78,610
Fees for Services Other$26,660--$26,660
Other Salaries and Wages$5,184$16,475-$21,659
Occupancy$13,561$6,404-$19,965
Office Expenses$4,276$7,927-$12,203
Payroll Taxes$7,226$1,376-$8,602
Depreciation Depletion$1,652$3,960-$5,612
Other Expenses$1,952$1,195-$1,952
Fees for Services Accounting-$1,555-$1,555
Information Technology-$1,432-$1,432
Insurance-$1,310-$1,310
Other Employee Benefits-$682-$682
All Other Expenses$170$406-$576
Advertising-$300-$300
Total Functional Expenses$133,122$49,652$1,658$184,432
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
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

Officer directors etc family relationship Part VI line 2

There is a family relationship between heather macneil and shaun craig as sisters.there is a family relationship between doug crockett and virginia crockett as a married couple.

Governing body meeting documentation Part VI line 8A

Clay associates has quarterly meetings that are contemporaneously documented.

Committee meeting documentation Part VI line 8B

Clay associates has quarterly meetings that are contemporaneously documented.

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
In Care Of
% JOHN ERIC WOODS
Phone
6195631806
Address
3667 ADAMS AVENUE, SAN DIEGO, CA 92116-2262

Signing Officer

Name
John Eric Woods
Title
President
Phone
6195631806
Signed
2025-02-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Eric Woods
Formed
1985
Legal Domicile
CA
Voting Board Members
15
Independent Board Members
12
Employees
5
Volunteers
15

Preparer

Firm
Jean M Smith EA
Address
2265 Vista La Nisa, Carlsbad, CA 92009
Preparer
Jean M Smith Ea
Phone
7602134226
Supplemental Narrative

Additional Explanations

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

There were 2 art shows, and kiln opening that resulted in $26,660 paid out in commissions on sales of ceramic arts.

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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/OtherExpensesGrp/Desc3CLAY TOOLS
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IRS990/OtherExpensesGrp/ProgramServicesAmt1393
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IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01376
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IRS990/PayrollTaxesGrp/TotalAmt08602
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0JOHN ERIC WOODS
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IRS990/PYInvestmentIncomeAmt095
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IRS990/PYSalariesCompEmpBnftPaidAmt093234
IRS990/PYTotalExpensesAmt0166377
IRS990/PYTotalRevenueAmt0184737
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt040913
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt054
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
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IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt00
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt053066
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt029070
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt017048
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt027657
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IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearMinus4YearsAmt00
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0180217
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0159965
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0139088
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0101239
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt082126
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0662635
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt00
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IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt00
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt025882
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt025830
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IRS990ScheduleA/InvestmentIncomeCYPct00.12000
IRS990ScheduleA/InvestmentIncomePYPct00.14000
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IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus4YearsAmt00
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IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt00
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IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
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IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt011304

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.52$0.07$4.45$2.25$1.84$0.41
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