Civic Intelligence

Clement Arts

990 • Fiscal year 2021 • EIN 46-1229820

Jan 01, 2021 to Dec 31, 2021 • Filed on Jun 20, 2022

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

56th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

56th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Net Margin

48th percentile

6.9%

Higher net margin than 48% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Top Officer Pay

95th percentile

$63,714

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 25.3% of source-year revenue.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Asset Growth

60th percentile

14%

Faster asset growth than 60% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

39th percentile

-9.1%

Faster revenue growth than 39% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets56th percentile

Assets

Up

$109,404

Up $13,032 (+14%) from 2020

Net Assets

Up

$109,404

Up $17,414 (+19%) from 2020

Liabilities

Down

$0

Down $4,382 (-100%) from 2020

Revenue And Expenses
Liabilities / Revenue56th percentileNet Margin48th percentile

Revenue

Down

$252,028

Down $25,136 (-9.1%) from 2020

Expenses

Up

$234,614

Up $5,998 (+2.6%) from 2020

Net Income

Down

$17,414

Down $31,134 (-64%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth60th 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

2021

Assets$109,404
Liabilities$0
Net Assets$109,404
Open 2021 Filing

Operations Trend

Revenue Growth39th 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

2021

Revenue$252,028
Expenses$234,614
Net Income$17,414
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Jun 20, 2022
Return Version
2021v4.2
Gross Receipts
$252,028
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$96,372$109,404▲ $13,032
Rtn Earn Endowment Incm Other Fnds$91,990$109,404▲ $17,414
Total Assets$96,372$109,404▲ $13,032
Liabilities
Accounts Payable and Accrued Expenses$4,382--
Total Liabilities$4,382$0▼ $4,382
Net Assets / Fund Balance
Total Net Assets Fund Balance$91,990$109,404▲ $17,414
Total Liabilities and Net Assets / Fund Balance$96,372$109,404▲ $13,032
Compensation and Service Providers
Top Officer Pay95th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Carmen OvertonExecutive DirectorFT$63,714$63,714

Board Members and Trustees

NameTitle
David HancockBoard President
Allen WhitleyBoard Treasurer
Rev Nick CashExecutive Director
Larry YoungAttorney
Caitlin BallardCommunity Volunteer
Lisa DodgenCommunity Volunteer

Highest Paid Contractors

ContractorServicesLocationCompensation
Na---
Revenue and Support

Revenue Composition

Contributions and Grants
$252,028
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$252,028
Change in Net Assets
$17,414
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$143,940
Other Expenses$60,759
Grants and Similar Amounts Paid$29,915
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$68,854--$68,854
Current Officers, Directors, Trustees, and Key Employees$63,714--$63,714
Grants to Domestic Orgs$29,915--$29,915
Fees for Services Other$22,245--$22,245
Advertising$12,901--$12,901
Payroll Taxes$11,372--$11,372
Occupancy$7,150--$7,150
Office Expenses$4,215--$4,215
Other Expenses$3,117--$3,117
Information Technology$2,869--$2,869
Travel$1,810--$1,810
Insurance$1,131--$1,131
Conferences and Meetings$1,051--$1,051
Fees for Services Accounting$738--$738
Total Functional Expenses$234,614$0$0$234,614
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Lifesong for OrphansGridley, IL501c3Adoption$21,580
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 seven members with a very diverse and educational background, including a brokerage mangement firm 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.”

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
Phone
7065803707
Signed
2022-06-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Carmen Overton
Formed
2012
Legal Domicile
Al
Voting Board Members
7
Independent Board Members
7
Employees
4
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 nine 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, both for 2020 and the current year as well.”

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 V, Line 2A

“The ministry uses a payroll tax service to handle all aspects of payroll, including payroll tax deposits, filing of quarterly reports with the Internal Revenue Service and State of Georgia, and preparation of Forms W-2 at year end.”

Form 990, Part V, Line 1A

“Clement Arts utilizes professional musicians and others to assist in their adoption and foster care ministries. Where required, all forms 1099 were completed in January of 2022 and mailed to the recipients.”

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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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IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0Lifesong for Orphans
IRS990ScheduleI/RecipientTable/RecipientEIN0351902841
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0Post Office Box 9
IRS990ScheduleI/RecipientTable/USAddress/CityNm0Gridley
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0IL
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd061744
IRS990ScheduleI/TotalOtherOrgCnt01
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Clement Arts began its adoption and foster care ministry in 2012. In the past nine 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, both for 2020 and the current year as well.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The board of Clement Arts includes seven members with a very diverse and educational background, including a brokerage mangement firm 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/ExplanationTxt4The ministry uses a payroll tax service to handle all aspects of payroll, including payroll tax deposits, filing of quarterly reports with the Internal Revenue Service and State of Georgia, and preparation of Forms W-2 at year end.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Clement Arts utilizes professional musicians and others to assist in their adoption and foster care ministries. Where required, all forms 1099 were completed in January of 2022 and mailed to the recipients.
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 V, Line 2a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part V, Line 1a
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0AL
IRS990/StatesWhereCopyOfReturnIsFldCd1GA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt096372
IRS990/TotalAssetsEOYAmt0109404
IRS990/TotalAssetsGrp/BOYAmt096372
IRS990/TotalAssetsGrp/EOYAmt0109404
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0252028
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0234614
IRS990/TotalFunctionalExpensesGrp/TotalAmt0234614
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt04382
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt04382
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt091990
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0109404
IRS990/TotalProgramServiceExpensesAmt0234614
IRS990/TotalReportableCompFromOrgAmt063714
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0252028
IRS990/TotalVolunteersCnt010
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt096372
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0109404
IRS990/TravelGrp/ProgramServicesAmt01810
IRS990/TravelGrp/TotalAmt01810
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0Post Office Box 1142
IRS990/USAddress/CityNm0Fortson
IRS990/USAddress/StateAbbreviationCd0GA
IRS990/USAddress/ZIPCd031808
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0www.clement-arts.org
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Carmen Overton
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/PhoneNum07065803707
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-06-20
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/PreparerFirmEIN0721343150
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/PreparationDt02022-06-20
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0W Jerry Scarborough
ReturnHeader/ReturnTs02022-06-21T12:17:24-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Carmen
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Overton
ReturnHeader/TaxPeriodBeginDt02021-01-01
ReturnHeader/TaxPeriodEndDt02021-12-31
ReturnHeader/TaxYr02021

Document Assets

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Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$109,404
Liabilities
$0
Net assets
$109,404
Revenue
$252,028
Expenses
$234,614
Net income
$17,414
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