Civic Intelligence

American Museum of Ceramic Art

EIN 41-2077818 • 501(c)3 • Pomona, CA

Profile

Amoca believes clay is magic. It is a simple yet extraordinary material from which artistic masterpieces are created and everyday products are made. From dinnerware to sculpture to cell phone chips and cosmetics, clay is a part of everyone's life.

Refreshing map…

399 N Garey AvenuePomona, CA 91767

www.amoca.org

Siviq Scores

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

Liabilities / Assets

26th percentile

0.02x

Higher debt load relative to assets than 26% of similar nonprofits.

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

Liabilities / Revenue

36th percentile

0.08x

Higher debt load relative to revenue than 36% of similar nonprofits.

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

Net Margin

84th percentile

38%

Higher net margin than 84% of similar nonprofits.

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

Top Officer Pay

72nd percentile

$192,551

Higher top officer pay than 72% of similar nonprofits.

Top officer pay equals 8.0% of source-year revenue.

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

Asset Growth

34th percentile

-0.5%

Faster asset growth than 34% of similar nonprofits.

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

Revenue Growth

80th percentile

39%

Faster revenue growth than 80% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets26th percentile

Assets

Down

$9,350,412

Down $51,449 (-0.5%) from 2023

Liabilities

Down

$197,702

Down $1,240,579 (-86%) from 2023

Net Assets

Up

$9,152,710

Up $1,189,130 (+15%) from 2023

Operations
Liabilities / Revenue36th percentileNet Margin84th percentile

Revenue

Up

$2,403,909

Up $679,220 (+39%) from 2023

Expenses

Up

$1,496,516

Up $60,648 (+4.2%) from 2023

Net Income

Up

$907,393

Up $618,572 (+214%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth34th percentile

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

$10M$5.0M$0Assets 2010: $1,220,625Liabilities 2010: $10,504Net Assets 2010: $1,210,1212010Assets 2011: $5,073,317Liabilities 2011: $2,458,230Net Assets 2011: $2,615,0872011Assets 2012: $5,268,776Liabilities 2012: $2,430,957Net Assets 2012: $2,837,8192012Assets 2013: $5,251,918Liabilities 2013: $2,397,422Net Assets 2013: $2,854,4962013Assets 2014: $5,085,066Liabilities 2014: $2,367,678Net Assets 2014: $2,717,3882014Assets 2015: $5,061,367Liabilities 2015: $2,335,643Net Assets 2015: $2,725,7242015Assets 2016: $4,757,498Liabilities 2016: $2,285,376Net Assets 2016: $2,472,1222016Assets 2017: $4,597,985Liabilities 2017: $2,204,662Net Assets 2017: $2,393,3232017Assets 2018: $7,387,583Liabilities 2018: $1,972,150Net Assets 2018: $5,415,4332018Assets 2019: $7,551,708Liabilities 2019: $1,589,668Net Assets 2019: $5,962,0402019Assets 2020: $8,027,509Liabilities 2020: $1,800,982Net Assets 2020: $6,226,5272020Assets 2021: $9,364,024Liabilities 2021: $1,729,804Net Assets 2021: $7,634,2202021Assets 2022: $8,809,895Liabilities 2022: $1,616,760Net Assets 2022: $7,193,1352022Assets 2023: $9,401,861Liabilities 2023: $1,438,281Net Assets 2023: $7,963,5802023Assets 2024: $9,350,412Liabilities 2024: $197,702Net Assets 2024: $9,152,7102024

Highlighted filing

2024

Assets$9,350,412
Liabilities$197,702
Net Assets$9,152,710
Open 2024 Filing

Operations Trend

Revenue Growth80th percentile

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2010: $841,960Expenses 2010: $409,202Net Income 2010: $432,7582010Revenue 2011: $1,978,792Expenses 2011: $593,499Net Income 2011: $1,385,2932011Revenue 2012: $760,065Expenses 2012: $706,658Net Income 2012: $53,4072012Revenue 2013: $824,171Expenses 2013: $715,369Net Income 2013: $108,8022013Revenue 2014: $954,857Expenses 2014: $1,095,485Net Income 2014: -$140,6282014Revenue 2015: $1,057,532Expenses 2015: $1,022,571Net Income 2015: $34,9612015Revenue 2016: $747,859Expenses 2016: $1,013,798Net Income 2016: -$265,9392016Revenue 2017: $856,311Expenses 2017: $939,619Net Income 2017: -$83,3082017Revenue 2018: $4,325,141Expenses 2018: $995,981Net Income 2018: $3,329,1602018Revenue 2019: $1,081,209Expenses 2019: $1,143,910Net Income 2019: -$62,7012019Revenue 2020: $1,341,671Expenses 2020: $1,141,848Net Income 2020: $199,8232020Revenue 2021: $2,001,121Expenses 2021: $1,075,260Net Income 2021: $925,8612021Revenue 2022: $1,349,207Expenses 2022: $1,160,022Net Income 2022: $189,1852022Revenue 2023: $1,724,689Expenses 2023: $1,435,868Net Income 2023: $288,8212023Revenue 2024: $2,403,909Expenses 2024: $1,496,516Net Income 2024: $907,3932024

Highlighted filing

2024

Revenue$2,403,909
Expenses$1,496,516
Net Income$907,393
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
$9,350,412
Liabilities
$197,702
Net assets
$9,152,710
Revenue
$2,403,909
Expenses
$1,496,516
Net income
$907,393
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.35$0.20$9.15$2.40$1.50$0.91
2023Summary only. Only limited summary data is available for this year.$9.40$1.44$7.96$1.72$1.44$0.29
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.81$1.62$7.19$1.35$1.16$0.19
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.36$1.73$7.63$2.00$1.08$0.93
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.03$1.80$6.23$1.34$1.14$0.20
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.55$1.59$5.96$1.08$1.14$0.06
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.39$1.97$5.42$4.33$1.00$3.33
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.60$2.20$2.39$0.86$0.94$0.08
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.76$2.29$2.47$0.75$1.01$0.27
2015Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.06$2.34$2.73$1.06$1.02$0.03
2014Detailed filing. Detailed filing data is available for this year.$5.09$2.37$2.72$0.95$1.10$0.14
2013XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.25$2.40$2.85$0.82$0.72$0.11
2012Summary only. Only limited summary data is available for this year.$5.27$2.43$2.84$0.76$0.71$0.05
2011Summary only. Only limited summary data is available for this year.$5.07$2.46$2.62$1.98$0.59$1.39
2010Summary only. Only limited summary data is available for this year.$1.22$0.01$1.21$0.84$0.41$0.43
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 2, 2025
Return Version
2024v5.2
Gross Receipts
$3,133,713
Mission and Program Overview

Mission

Amoca champions the art, history, creation and technology of ceramics through exhibitions, collections, outreach and studio programming.

Champions the art, history, creation, and technology of ceramics.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,520,796$4,850,337▲ $329,541
Investments Other Securities$3,402,507$3,217,639▼ $184,868
Savings and Temporary Cash Investments$794,107$749,800▼ $44,307
Investments in Publicly Traded Securities$177,531$194,035▲ $16,504
Other Notes and Loans Receivable, Net$156,001$151,807▼ $4,194
Inventories for Sale or Use$140,927$100,188▼ $40,739
Cash and Non-Interest-Bearing Accounts$179,116$80,422▼ $98,694
Prepaid Expenses and Deferred Charges$25,000$0▼ $25,000
Accounts Receivable$5,876$6,184▲ $308
Total Assets$9,401,861$9,350,412▼ $51,449
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,349,812$139,022▼ $1,210,790
Accounts Payable and Accrued Expenses$66,284$32,994▼ $33,290
Deferred Revenue$14,800$13,967▼ $833
Other Liabilities$7,385$11,719▲ $4,334
Total Liabilities$1,438,281$197,702▼ $1,240,579
Net Assets / Fund Balance
Net Assets With Donor Restrictions$4,973,348$4,645,863▼ $327,485
Net Assets Without Donor Restrictions$2,990,232$4,506,847▲ $1,516,615
Total Net Assets Fund Balance$7,963,580$9,152,710▲ $1,189,130
Total Liabilities and Net Assets / Fund Balance$9,401,861$9,350,412▼ $51,449

Asset Categories

AssetBook ValueDepreciationBasis
Land$2,470,000-$2,470,000
Buildings$1,235,489$749,221$1,984,710
Other Land Buildings$930,438-$930,438
Equipment$214,410$161,911$376,321
Other Securities$3,217,639--
Compensation and Service Providers
Top Officer Pay72nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Beth Ann GersteinExecutive DirectorFT$171,346$21,205$192,551

Board Members and Trustees

NameTitle
Alex Muse EhrlichPresident
Mark WalshVice President
Andy VoskoDirector
Bill GeisingerDirector
Diane SilberDirector
Donald PattisonDirector
Gene KillianDirector
John WigmoreDirector
Kathleen HoweDirector
Nancy SelvinDirector
Patsy CoxDirector
Peter CoyeDirector
Raulee MarcusDirector
Robin BlahutDirector
Robin TrozpekDirector
Roy DeselmsDirector
Suzy SasakiDirector
Trudy ChiddixDirector
David W ArmstrongFounder
Lisa SoisethSecretary
Kent ToolTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,697,728
Program Service Revenue
$269,166
Investment Income
$307,467
Other Revenue
$129,548
All Other Contributions
$1,648,140
Change in Net Assets
$907,393

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
Securities Publicly Traded3$70,655Fair Market Value (FMV)
Total Noncash Contributions3$70,655-

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,375,303
Revenue Not Reported on Financial Statements
$28,606
Revenue Not Reported on Form 990
$286,260
Total Revenue per Audited Statements
$2,661,563
Total Revenue per Form 990
$2,403,909
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$774,249
Salaries, Compensation, and Employee Benefits$722,267
Total Fundraising Expense$68,296
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$383,281$71,866$23,955$479,102
Current Officers, Directors, Trustees, and Key Employees$147,993$27,748$9,250$184,991
Office Expenses$113,962$21,367$7,123$142,452
Occupancy$104,747$19,640$6,547$130,934
Fees for Services Accounting$81,994$15,374$5,125$102,493
Depreciation Depletion$20,368$68,049-$88,417
Fees for Services Other$56,583$10,609$3,536$70,728
Insurance$44,621$8,367$2,789$55,777
Payroll Taxes$41,121$7,710$2,570$51,401
Fees for Service Investment Mgmnt Fees-$28,606-$28,606
Interest$28,064--$28,064
Advertising$16,472$3,088$1,029$20,589
Other Expenses$7,548$1,415$472$9,435
Other Employee Benefits$5,419$1,016$338$6,773
Conferences and Meetings$5,918$711-$6,629
Travel$1,226$230$77$1,533
Total Functional Expenses$1,142,424$285,796$68,296$1,496,516

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$1,496,516
Total Expenses per Audited Statements$1,472,433
Expenses per Audited Statements$1,467,910
Expenses Not Reported on Financial Statements$28,606
Expenses Not Reported on Form 990$4,523
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$4,523
Fundraising Gross Income$4,523
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
20th Anniversary Celebration$5,646$3,116$739$2,377
Boutique/treasure$48,465$1,407$1,407$0
Total Events$54,111$4,523$4,523$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Other Liabilities$6,444
Deposits Held in Trust$5,275
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 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
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, Part VI, Section A, Line 6

“The organization has dues paying members. These members do not have voting rights or the ability to make changes within the organization.”

Form 990, Part VI, Section A, Line 8B

“There are no committees with the authority to act upon the governing body.”

Form 990, Part VI, Section B, Line 11B

“A draft of the 990 is provided to the finance committee and board. The 990 is reviewed by the finance committee, and a recommendation is made to the board of directors and approved by a vote. In accordance with amoca policy, the form 990 is distributed to the entire board of directors to review and approve before the returns are filed.”

Form 990, Part VI, Section B, Line 12C

“Officers regularly monitor potential conflicts of interest. Any question of a conflict is addressed with the interested person, who is required to disclose the existence of any financial interest and be allowed to disclose all material facts to the board and executive director. If a conflict of interest is identified, the appropriate action is taken, including limitations to the individual's influence on related business matters. Deliberation and decisions regarding potential conflicts of interest are documented in the meeting minutes.”

Form 990, Part VI, Section B, Line 15

“The salary of the museum director is determined by the executive board of directors in accordance with the california association of museums annual salary surveys. Additional consideration will be given to whether the salary range allows amoca to recruit or retain a qualified director. The process described here was last completed in 2024.”

Form 990, Part VI, Section C, Line 19

“Amoca makes its governing documents, organizational policies, audited financial statements, and form 990 available upon request. In addition, the form 990 is available through guidestar and other third parties.”

Filing and Contact Details

Filer

Filer Name
American Museum of Ceramic Art
EIN
41-2077818
Phone
9098653146
Address
399 N GAREY AVENUE, POMONA, CA 91767

Signing Officer

Name
Beth Ann Gerstein
Title
Executive Director
Phone
9098653146
Signed
2025-10-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Beth Ann Gerstein
Formed
2003
Legal Domicile
CA
Voting Board Members
21
Independent Board Members
21
Employees
29
Volunteers
21

Preparer

Firm
Cliftonlarsonallen Llp
Address
901 VIA PIEMONTE SUITE 300, ONTARIO, CA 91764
Preparer
Derrick Debruyne
Phone
9099857286
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“The process for overseeing and selecting an independent accountant has not changed from the prior year.”

Financial Statement Notes

PART III, LINE 1A:

“Amoca's collections include a permanent collection of ceramic artworks, an education collection of ceramic artworks, and the roger and helen porter library, which houses library books and archival collections related to ceramics. The collections are held for public exhibition, education, and research as a public service rather than for financial gain; they are protected, kept unencumbered, cared for, and preserved; and are subject to a policy that requires the proceeds from sales (a rare occasion) of collection items to be used to acquire other items for the collections.”

PART III, LINE 4:

“Amoca's permanent collection ranges in date from 960 ad to the present and encompasses international as well as domestic works. It includes the works of well-known ceramic artists such as peter voulkos, paul soldner, ken price, beatrice wood, and patti warashina. German ceramics, mid-20th-century american vessels and sculpture, mexican folk art, and english pottery comprise the strongest portions of the collection. Additional information regarding the collection, including images, is available on the amoca website. To date, amoca's collections have been acquired entirely through gifts. The collections are not recognized as an asset in the statement of financial position. Proceeds from any deaccessions from the permanent collection or insurance recoveries are required to be used to purchase other works of ceramic art. Each artwork is documented and cared for, and activities verifyin.”

PART X, LINE 2:

“The corporation is exempt from federal and state income taxes under section 501(c)(3) of the internal revenue code (irc) and section 23701d of the california code. The corporation is required to report unrelated business income as defined under irc sections 511 through 515. There was no unrelated business income tax expense for the years ended december 31, 2024 and 2023. The corporation files informational organization returns and when applicable, unrelated business income tax returns in the united states federal jurisdiction and with the franchise tax board in the state of california.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Fundraising expenses 4,523.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Fundraising expenses 4,523.”

Raw XML AppendixShowing 400 of 738 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/PersonNm3KENT TOOL
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IRS990/Form990PartVIISectionAGrp/PersonNm20PETER COYE
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IRS990/Form990PartVIISectionAGrp/TitleTxt0FOUNDER
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt19DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt20DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt21EXECUTIVE DIRECTOR
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IRS990/FormationYr02003
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IRS990/MinutesOfCommitteesInd00
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IRS990/MissionDesc0AMOCA BELIEVES CLAY IS MAGIC. IT IS A SIMPLE YET EXTRAORDINARY MATERIAL FROM WHICH ARTISTIC MASTERPIECES ARE CREATED AND EVERYDAY PRODUCTS ARE MADE. FROM DINNERWARE TO SCULPTURE TO CELL PHONE CHIPS AND COSMETICS, CLAY IS A PART OF EVERYONE'S LIFE.
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IRS990/PoliticalCampaignActyInd00
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IRS990/ProgramServiceRevenueGrp/BusinessCd3611610
IRS990/ProgramServiceRevenueGrp/BusinessCd4900099
IRS990/ProgramServiceRevenueGrp/Desc0CERAMIC INSTRUCTION

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