Civic Intelligence

Clement Arts

990 • Fiscal year 2020 • EIN 46-1229820

Jan 01, 2020 to Dec 31, 2020 • Filed on Jul 30, 2021

Organization Profilewww.clement-arts.org
Post Office Box 1142Fortson, GA 31808

(706) 580-3707

Siviq Scores

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

Liabilities / Assets

70th percentile

0.05x

Higher debt load relative to assets than 70% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

64th percentile

0.02x

Higher debt load relative to revenue than 64% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Net Margin

67th percentile

18%

Higher net margin than 67% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Top Officer Pay

95th percentile

$65,000

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 23.5% of source-year revenue.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Asset Growth

89th percentile

113%

Faster asset growth than 89% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

96th percentile

153%

Faster revenue growth than 96% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets70th percentile

Assets

Up

$96,372

Up $51,216 (+113%) from 2019

Net Assets

$91,990

No earlier filing loaded for comparison.

Liabilities

Up

$4,382

Up $2,668 (+156%) from 2019

Revenue And Expenses
Liabilities / Revenue64th percentileNet Margin67th percentile

Revenue

Up

$277,164

Up $167,720 (+153%) from 2019

Expenses

Up

$228,616

Up $64,406 (+39%) from 2019

Net Income

Up

$48,548

Up $103,314 (+189%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth89th percentile

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

$300K$200K$100K$0Assets 2016: $20,368Liabilities 2016: $02016Assets 2018: $100,702Liabilities 2018: $2,4942018Assets 2019: $45,156Liabilities 2019: $1,7142019Assets 2020: $96,372Liabilities 2020: $4,382Net Assets 2020: $91,9902020Assets 2021: $109,404Liabilities 2021: $0Net Assets 2021: $109,4042021Assets 2022: $56,844Liabilities 2022: $0Net Assets 2022: $56,8442022Assets 2023: $138,666Liabilities 2023: $0Net Assets 2023: $138,6662023Assets 2024: $250,622Liabilities 2024: $0Net Assets 2024: $250,6222024

Highlighted filing

2020

Assets$96,372
Liabilities$4,382
Net Assets$91,990
Open 2020 Filing

Operations Trend

Revenue Growth96th percentile

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

$600K$400K$200K$0-$200KRevenue 2016: $55,525Expenses 2016: $39,814Net Income 2016: $15,7112016Revenue 2018: $154,094Expenses 2018: $122,648Net Income 2018: $31,4462018Revenue 2019: $109,444Expenses 2019: $164,210Net Income 2019: -$54,7662019Revenue 2020: $277,164Expenses 2020: $228,616Net Income 2020: $48,5482020Revenue 2021: $252,028Expenses 2021: $234,614Net Income 2021: $17,4142021Revenue 2022: $189,985Expenses 2022: $242,545Net Income 2022: -$52,5602022Revenue 2023: $372,322Expenses 2023: $290,501Net Income 2023: $81,8212023Revenue 2024: $417,184Expenses 2024: $305,228Net Income 2024: $111,9562024

Highlighted filing

2020

Revenue$277,164
Expenses$228,616
Net Income$48,548
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Jul 30, 2021
Return Version
2020v4.1
Gross Receipts
$277,164
Mission and Program Overview

Mission

The ministry of Clement Arts believes that every child is created in Gods image and has inherent value and worth. Clement Arts creates opportunities for the community to financially support families in the process of adoption through ticketed artistic events such as concerts, photography days, and art shows.

The mission of Clement Arts shall be to encourage and support adoption through partnerships with musicians, artists, writers, and their communities by generating awareness and financial resources for adoptive families.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$45,156$96,372▲ $51,216
Rtn Earn Endowment Incm Other Fnds$43,442$91,990▲ $48,548
Total Assets$45,156$96,372▲ $51,216
Liabilities
Accounts Payable and Accrued Expenses$1,714$4,382▲ $2,668
Total Liabilities$1,714$4,382▲ $2,668
Net Assets / Fund Balance
Total Net Assets Fund Balance$43,442$91,990▲ $48,548
Total Liabilities and Net Assets / Fund Balance$45,156$96,372▲ $51,216
Compensation and Service Providers
Top Officer Pay95th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Carmen OvertonExecutive DirectorFT$65,000$65,000

Board Members and Trustees

NameTitle
Allen WhitleyBoard Chairman
David HancockBoard Member
Edith MoyanaSecretary
Larry YoungTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Na---
Revenue and Support

Revenue Composition

Contributions and Grants
$242,801
Program Service Revenue
$34,324
Investment Income
$39
Other Revenue
$0
All Other Contributions
$242,801
Change in Net Assets
$48,548
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$131,707
Other Expenses$67,111
Grants and Similar Amounts Paid$29,798
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$65,000--$65,000
Other Salaries and Wages$54,232--$54,232
Grants to Domestic Orgs$28,848--$28,848
Advertising$24,725--$24,725
Fees for Services Other$15,307--$15,307
Payroll Taxes$12,475--$12,475
Occupancy$11,898--$11,898
Office Expenses$3,526--$3,526
Information Technology$2,905--$2,905
Fees for Services Accounting$2,667--$2,667
Travel$1,422--$1,422
Grants to Domestic Individuals$950--$950
Other Expenses$709--$709
Conferences and Meetings$570--$570
Insurance$475--$475
Total Functional Expenses$228,616$0$0$228,616
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Open Door Adoption AgencyThomasville, GA501c3Adoption$21,365
Lifesong for OrphansGridley, IL501c3Adoption$5,000
Lifeline Children ServicesBirmingham, AL501c3Adoption$2,483
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
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
Yes

Governance Explanations

Form 990, Part VII, Section A, Line 1A

“The board of Clement Arts includes five members with a very diverse and educational background, including several brokerage mangement firms and a corporate attorney.”

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

“From its start, Clement Arts adopted a Conflict of Interest policy consistent with the policy recommended by the Internal Revenue Service.”

Form 990, Part VIII, Line 1F

“During the year, the ministry received 18,873 in Payroll Protection Program loans that subsequently were forgiven. Accordingly, the income is shown as a separate line item on Part VIII.”

Filing and Contact Details

Filer

Filer Name
Clement Arts
EIN
46-1229820
Phone
7065803707
Address
Post Office Box 1142, Fortson, GA 31808

Signing Officer

Name
Carmen Overton
Title
Executive Director
Signed
2021-07-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Carmen Overton
Formed
2012
Legal Domicile
Al
Voting Board Members
5
Independent Board Members
5
Employees
3
Volunteers
10

Preparer

Firm
W Jerry Scarborough CPA PC
Address
Post Office Box 1111, Columbus, GA 31902-1111
Preparer
W Jerry Scarborough
Phone
3344802080
Supplemental Narrative

Additional Explanations

Form 990, Part I, Line 1

“Clement Arts began its adoption and foster care ministry in 2012. In the past seven years, the annual return was filed using Form 990-EZ because its gross proceeds were under 200,000. However, in 2020, applications for financial assistance were filed with several other non-profits See Schedule B and the addtional ministry income caused the expanded Form 990 to be filed.”

Form 990, Part IX, Line 11C

“The CPA for Clement Arts has been the same since inception Jerry Scarborough. He is available during the year to help answer any questions and to assist where needed with accounting and tax questions.”

Form 990, Part IX, Line 5 and 7

“In the first quarter of 2020, the ministry began using an outside payroll service to write payroll checks, make timely and accurate tax deposits, and prepare quarterly and annual payroll tax returns. While reviewing the financial information for 2020, the CPA realized that an error had been made by the service for the first quarter of 2020. Amended returns to make the proper corrections have been prepared and filed, along with any additional payroll taxes due. Corrected W-2s, etc. have also been prepared and distributed to each employee.”

Raw XML Appendix386 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
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt01714
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt04382
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0The mission of Clement Arts shall be to encourage and support adoption through partnerships with musicians, artists, writers, and their communities by generating awareness and financial resources for adoptive families.
IRS990/AdvertisingGrp/ProgramServicesAmt024725
IRS990/AdvertisingGrp/TotalAmt024725
IRS990/AllOtherContributionsAmt0242801
IRS990/AllOtherExpensesGrp/TotalAmt00
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0Carmen Overton
IRS990/BooksInCareOfDetail/PhoneNum07702895529
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0Post Office Box 1142
IRS990/BooksInCareOfDetail/USAddress/CityNm0Fortson
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0GA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd031808
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt045156
IRS990/CashNonInterestBearingGrp/EOYAmt096372
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt065000
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt065000
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt0570
IRS990/ConferencesMeetingsGrp/TotalAmt0570
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/ContractorCompensationGrp/ContractorName/PersonNm0NA
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0242801
IRS990/CYGrantsAndSimilarPaidAmt029798
IRS990/CYInvestmentIncomeAmt039
IRS990/CYOtherExpensesAmt067111
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt034324
IRS990/CYRevenuesLessExpensesAmt048548
IRS990/CYSalariesCompEmpBnftPaidAmt0131707
IRS990/CYTotalExpensesAmt0228616
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0277164
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0true
IRS990/DepreciationDepletionGrp/TotalAmt00
IRS990/Desc0The books and records of Clement Arts are well maintained and annually a Certified Public Accountant is engaged to prepare the annual Form 990. Where appropriate, effort is made to segregate incoming and outgoing funds for Clement Kids, Clement Care, Photo Days, and Concerts. Each of these various ministries are grouped as one mission effort, however, because the overrall goal of Clement Arts is to support families, either through adoption efforts, foster care efforts, as well as fine arts instruction in a fun and Christ-centered environment. Scripture is so very important to the ministry of Clement Arts with James 127 the primary verse, True spirituality that is pure in the eyes of our Father God is to make a difference in the lives of orphans, and widows in their troubles, and to refuse to be corrupted by the worlds values.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt03
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/EscrowAccountInd0false
IRS990/ExpenseAmt0228616
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt02667
IRS990/FeesForServicesAccountingGrp/TotalAmt02667
IRS990/FeesForServicesLegalGrp/TotalAmt00
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt015307
IRS990/FeesForServicesOtherGrp/TotalAmt015307
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt0040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1004.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt2004.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt3004.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt4004.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/PersonNm0Carmen Overton
IRS990/Form990PartVIISectionAGrp/PersonNm1Allen Whitley
IRS990/Form990PartVIISectionAGrp/PersonNm2Larry Young
IRS990/Form990PartVIISectionAGrp/PersonNm3Edith Moyana
IRS990/Form990PartVIISectionAGrp/PersonNm4David Hancock
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt065000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/TitleTxt0Executive Director
IRS990/Form990PartVIISectionAGrp/TitleTxt1Board Chairman
IRS990/Form990PartVIISectionAGrp/TitleTxt2Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt3Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt4Board Member
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr02012
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GrantAmt029798
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt0950
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt0950
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt028848
IRS990/GrantsToDomesticOrgsGrp/TotalAmt028848
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0true
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0277164
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt05
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIIIInd0X
IRS990/InfoInScheduleOPartVIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ProgramServicesAmt02905
IRS990/InformationTechnologyGrp/TotalAmt02905
IRS990/InsuranceGrp/ProgramServicesAmt0475
IRS990/InsuranceGrp/TotalAmt0475
IRS990/InterestGrp/TotalAmt00
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt039
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt08
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0AL
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0The ministry of Clement Arts believes that every child is created in Gods image and has inherent value and worth. Clement Arts creates opportunities for the community to financially support families in the process of adoption through ticketed artistic events such as concerts, photography days, and art shows.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt043442
IRS990/NetAssetsOrFundBalancesEOYAmt091990
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt011898
IRS990/OccupancyGrp/TotalAmt011898
IRS990/OfficeExpensesGrp/ProgramServicesAmt03526
IRS990/OfficeExpensesGrp/TotalAmt03526
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Background checks
IRS990/OtherExpensesGrp/Desc1Other costs and expenses
IRS990/OtherExpensesGrp/Desc2Taxes/licenses other than payroll taxes
IRS990/OtherExpensesGrp/Desc3Administrative miscelleous
IRS990/OtherExpensesGrp/ProgramServicesAmt096
IRS990/OtherExpensesGrp/ProgramServicesAmt11837
IRS990/OtherExpensesGrp/ProgramServicesAmt2974
IRS990/OtherExpensesGrp/ProgramServicesAmt3709
IRS990/OtherExpensesGrp/TotalAmt096
IRS990/OtherExpensesGrp/TotalAmt11837
IRS990/OtherExpensesGrp/TotalAmt2974
IRS990/OtherExpensesGrp/TotalAmt3709
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt054232
IRS990/OtherSalariesAndWagesGrp/TotalAmt054232
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt012475
IRS990/PayrollTaxesGrp/TotalAmt012475
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0Carmen Overton
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0812900
IRS990/ProgramServiceRevenueGrp/Desc0Clement Kids
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt034324
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt076861
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt06747
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt081130
IRS990/PYProgramServiceRevenueAmt032583
IRS990/PYRevenuesLessExpensesAmt0-54766
IRS990/PYSalariesCompEmpBnftPaidAmt076333
IRS990/PYTotalExpensesAmt0164210
IRS990/PYTotalRevenueAmt0109444
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt048548
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0277125
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt043442
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt091990
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0277125
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0109444
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0118657
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0100675
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt027770
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0633671
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt039
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt039
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99990
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt0633671
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0277125
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0109444
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0118657
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0100675
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt027770
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0633671
IRS990ScheduleA/TotalSupportAmt0633710
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/RecipientTable/CashGrantAmt02483
IRS990ScheduleI/RecipientTable/CashGrantAmt121365
IRS990ScheduleI/RecipientTable/CashGrantAmt25000
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501c3
IRS990ScheduleI/RecipientTable/IRCSectionDesc1501c3
IRS990ScheduleI/RecipientTable/IRCSectionDesc2501c3
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0Adoption
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1Adoption
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt2Adoption
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0Lifeline Children Services
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1Open Door Adoption Agency
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt2Lifesong for Orphans
IRS990ScheduleI/RecipientTable/RecipientEIN0630896878
IRS990ScheduleI/RecipientTable/RecipientEIN1581703392
IRS990ScheduleI/RecipientTable/RecipientEIN2351902841
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0100 Missionary Ridge
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt1218 E Jackson Street
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt2101 N Western Avenue
IRS990ScheduleI/RecipientTable/USAddress/CityNm0Birmingham
IRS990ScheduleI/RecipientTable/USAddress/CityNm1Thomasville
IRS990ScheduleI/RecipientTable/USAddress/CityNm2Gridley
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0AL
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd1GA
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd2IL
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd035242
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd131792
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd261744
IRS990ScheduleI/Total501c3OrgCnt03
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Clement Arts began its adoption and foster care ministry in 2012. In the past seven years, the annual return was filed using Form 990-EZ because its gross proceeds were under 200,000. However, in 2020, applications for financial assistance were filed with several other non-profits See Schedule B and the addtional ministry income caused the expanded Form 990 to be filed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The board of Clement Arts includes five members with a very diverse and educational background, including several brokerage mangement firms and a corporate attorney.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2From its start, Clement Arts adopted a Conflict of Interest policy consistent with the policy recommended by the Internal Revenue Service.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The CPA for Clement Arts has been the same since inception Jerry Scarborough. He is available during the year to help answer any questions and to assist where needed with accounting and tax questions.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4During the year, the ministry received 18,873 in Payroll Protection Program loans that subsequently were forgiven. Accordingly, the income is shown as a separate line item on Part VIII.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5In the first quarter of 2020, the ministry began using an outside payroll service to write payroll checks, make timely and accurate tax deposits, and prepare quarterly and annual payroll tax returns. While reviewing the financial information for 2020, the CPA realized that an error had been made by the service for the first quarter of 2020. Amended returns to make the proper corrections have been prepared and filed, along with any additional payroll taxes due. Corrected W-2s, etc. have also been prepared and distributed to each employee.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part I, Line 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VII, Section A, Line 1a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 12a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part IX, Line 11c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VIII, Line 1f
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 5 and 7
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0AL
IRS990/StatesWhereCopyOfReturnIsFldCd1GA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt045156
IRS990/TotalAssetsEOYAmt096372
IRS990/TotalAssetsGrp/BOYAmt045156
IRS990/TotalAssetsGrp/EOYAmt096372
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0242801
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0228616
IRS990/TotalFunctionalExpensesGrp/TotalAmt0228616
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01714
IRS990/TotalLiabilitiesEOYAmt04382
IRS990/TotalLiabilitiesGrp/BOYAmt01714
IRS990/TotalLiabilitiesGrp/EOYAmt04382
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt043442
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt091990
IRS990/TotalProgramServiceExpensesAmt0228616
IRS990/TotalProgramServiceRevenueAmt034324
IRS990/TotalReportableCompFromOrgAmt065000
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0277164
IRS990/TotalVolunteersCnt010
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt045156
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt096372
IRS990/TravelGrp/ProgramServicesAmt01422
IRS990/TravelGrp/TotalAmt01422
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0Post Office Box 1142
IRS990/USAddress/CityNm0Fortson
IRS990/USAddress/StateAbbreviationCd0GA
IRS990/USAddress/ZIPCd031808
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0www.clement-arts.org
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Carmen Overton
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-07-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Clement Arts
ReturnHeader/Filer/BusinessNameControlTxt0CLEM
ReturnHeader/Filer/EIN0461229820
ReturnHeader/Filer/PhoneNum07065803707
ReturnHeader/Filer/USAddress/AddressLine1Txt0Post Office Box 1142
ReturnHeader/Filer/USAddress/CityNm0Fortson
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd031808
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0W Jerry Scarborough CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0Post Office Box 1111
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Columbus
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0319021111
ReturnHeader/PreparerPersonGrp/PhoneNum03344802080
ReturnHeader/PreparerPersonGrp/PreparationDt02021-07-30
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0W Jerry Scarborough
ReturnHeader/ReturnTs02021-07-30T03:13:09-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Carmen
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Overton
ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$96,372
Liabilities
$4,382
Net assets
$91,990
Revenue
$277,164
Expenses
$228,616
Net income
$48,548
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.51$0.00$2.51$4.17$3.05$1.12
2023Detailed filing. Detailed filing data is available for this year.$1.39$0.00$1.39$3.72$2.91$0.82
2022Detailed filing. Detailed filing data is available for this year.$0.57$0.00$0.57$1.90$2.43$0.53
2021Detailed filing. Detailed filing data is available for this year.$1.09$0.00$1.09$2.52$2.35$0.17
2020Detailed filing. Detailed filing data is available for this year.$0.96$0.04$0.92$2.77$2.29$0.49
2019Summary only. Only limited summary data is available for this year.$0.45$0.02$1.09$1.64$0.55
2018Summary only. Only limited summary data is available for this year.$1.01$0.02$1.54$1.23$0.31
2016Summary only. Only limited summary data is available for this year.$0.20$0.00$0.56$0.40$0.16