Liabilities / Assets
58th percentile
Tied with the lowest-debt nonprofits in its peer group.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.00x
Liabilities / Revenue
59th percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
75th percentile
Higher net margin than 75% of similar nonprofits.
Top Officer Pay
79th percentile
Higher top officer pay than 79% of similar nonprofits.
Top officer pay equals 0.4% of source-year revenue.
Asset Growth
94th percentile
Faster asset growth than 94% of similar nonprofits.
Revenue Growth
89th percentile
Faster revenue growth than 89% of similar nonprofits.
Balance Sheet
Assets
Up$138,666
Up $81,822 (+144%) from 2022
Net Assets
Up$138,666
Up $81,822 (+144%) from 2022
Liabilities
Flat$0
Flat from 2022
Revenue And Expenses
Revenue
Up$372,322
Up $182,337 (+96%) from 2022
Expenses
Up$290,501
Up $47,956 (+20%) from 2022
Net Income
Up$81,821
Up $134,381 (+256%) from 2022
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2023 to Dec 31, 2023
- Signed
- Oct 9, 2024
- Return Version
- 2023v5.1
- Gross Receipts
- $372,322
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.
To provide arts instruction and support adoptions.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Rtn Earn Endowment Incm Other Fnds | $56,844 | $138,666 | ▲ $81,822 |
| Cash and Non-Interest-Bearing Accounts | $56,844 | $122,651 | ▲ $65,807 |
| Land, Buildings, and Equipment, Net | - | $16,015 | - |
| Total Assets | $56,844 | $138,666 | ▲ $81,822 |
| Liabilities | |||
| Total Liabilities | $0 | $0 | → $0 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $56,844 | $138,666 | ▲ $81,822 |
| Total Liabilities and Net Assets / Fund Balance | $56,844 | $138,666 | ▲ $81,822 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Leasehold Improvements | $16,015 | $1,779 | $17,794 |
Compensation and Service Providers
Employees
| Name | Title | Base | Total |
|---|---|---|---|
| Holly Price | Trustee/Instructor | $1,527 | $1,527 |
Board Members and Trustees
| Name | Title |
|---|---|
| David Hancock | Trustee/President |
| Allen Whitley | Trustee |
| Billy Holbrook | Trustee |
| Caitlin Ballard | Trustee |
| Jay Gemes | Trustee |
| Larry Young | Trustee |
| Lisa Dodgen | Trustee |
| Nick Cash | Trustee |
Highest Paid Contractors
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Na | - | - | - |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $240,462
- Program Service Revenue
- $131,700
- Investment Income
- $0
- Other Revenue
- $160
- All Other Contributions
- $240,462
- Change in Net Assets
- $81,821
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $162,372 |
| Other Expenses | $124,129 |
| Total Fundraising Expense | $17,817 |
| Grants and Similar Amounts Paid | $4,000 |
| Professional Fundraising Fees | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $101,656 | $40,524 | $8,653 | $150,833 |
| Office Expenses | $30,045 | $1,764 | - | $31,809 |
| Other Expenses | $29,376 | $6,771 | $5,635 | $29,376 |
| Payroll Taxes | $7,313 | $3,748 | $478 | $11,539 |
| Fees for Services Other | $103 | $5,880 | $215 | $6,198 |
| Occupancy | $5,100 | - | - | $5,100 |
| All Other Expenses | $4,601 | $80 | - | $4,681 |
| Grants to Domestic Orgs | $4,000 | - | - | $4,000 |
| Travel | $362 | $294 | $2,836 | $3,492 |
| Depreciation Depletion | $1,779 | - | - | $1,779 |
| Insurance | $1,547 | - | - | $1,547 |
| Conferences and Meetings | $14 | - | - | $14 |
| Total Functional Expenses | $212,442 | $60,242 | $17,817 | $290,501 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- No
- Subject to proxy tax
- No
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Federal income taxes | - |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- Yes
- Annual disclosure for covered persons
- Yes
- Audit committee
- 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
- Yes
- Audited financial statements prepared
- No
- Key decisions subject to board approval
- No
- Management duties delegated
- No
Filing and Contact Details
Filer
- Filer Name
- Clement Arts
- EIN
- 46-1229820
- Phone
- 7062259321
- Address
- Post Office Box 1142, Fortson, GA 31808
Signing Officer
- Name
- Lindsey Aldridge
- Title
- Executive Director
- Phone
- 7062259321
- Signed
- 2024-10-09
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Lindsey Aldridge
- Formed
- 2012
- Legal Domicile
- Al
- Voting Board Members
- 9
- Independent Board Members
- 9
- Employees
- 6
- Volunteers
- 12
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 9
“Clement Arts began its adoption and foster care ministry in 2012. In the past eleven years, the annual return usually was filed using Form 990-EZ because its gross proceeds were under 200,000. However, when required by the IRS regulations, Form 990 has usually been filed in the last few years..”
Form 990, Part IV, Line 1
“The board of Clement Arts includes members with a very diverse and educational backgrounds. Members adhere to a strict code of ethics and are considered leaders in their community. The range of knowledge brought to the board include the following fields of work brokerage firm, homemaker, retirement home director, banker, attorney, other non-related non-profits, and insurance.”
Form 990, Part III, Line 28
“From its start, Clement Arts adopted a Conflict of Interest policy consistent with the policy recommended by the Internal Revenue Service.”
Form 990, Part I, Line 13
“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. For the last several years, the ministry engaged a separate accounting firm to perform a compilation thereby offering more credibility to the integrity of the financials.”
Form 990, Part I, Line 12
“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 I, Line 16
“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 2024 for the year 2023 and mailed to the recipients.”
Form 990, Part IX, Line 1
“One grant for 4,000 was given during the year 2023. Granted to Lifesong for Orphans, Post Office Box 9, Gridley, IL 61744. Lifesong for Orphans is a 501c3 non-profit ministry. Its web site is www.lifesong.org.”
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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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| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | Federal income taxes |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 0 | Financial derivatives and other financial products |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 1 | Closely-held equity interests |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Clement Arts began its adoption and foster care ministry in 2012. In the past eleven years, the annual return usually was filed using Form 990-EZ because its gross proceeds were under 200,000. However, when required by the IRS regulations, Form 990 has usually been filed in the last few years.. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | The board of Clement Arts includes members with a very diverse and educational backgrounds. Members adhere to a strict code of ethics and are considered leaders in their community. The range of knowledge brought to the board include the following fields of work brokerage firm, homemaker, retirement home director, banker, attorney, other non-related non-profits, and insurance. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | From its start, Clement Arts adopted a Conflict of Interest policy consistent with the policy recommended by the Internal Revenue Service. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | 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. For the last several years, the ministry engaged a separate accounting firm to perform a compilation thereby offering more credibility to the integrity of the financials. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | 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 2024 for the year 2023 and mailed to the recipients. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | One grant for 4,000 was given during the year 2023. Granted to Lifesong for Orphans, Post Office Box 9, Gridley, IL 61744. Lifesong for Orphans is a 501c3 non-profit ministry. Its web site is www.lifesong.org. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part I, Line 9 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part IV, Line 1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part III, Line 28 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part I, Line 13 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part I, Line 12 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990, Part I, Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Form 990, Part IX, Line 1 |
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| IRS990/USAddress/CityNm | 0 | Fortson |
| IRS990/USAddress/StateAbbreviationCd | 0 | GA |
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| IRS990/VotingMembersGoverningBodyCnt | 0 | 9 |
| IRS990/VotingMembersIndependentCnt | 0 | 9 |
| IRS990/WebsiteAddressTxt | 0 | www.clement-arts.org |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2024-10-15 13:58:12Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Lindsey Aldridge |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Executive Director |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 7062259321 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2024-10-09 |
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| ReturnHeader/Filer/BusinessNameControlTxt | 0 | CLEM |
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| ReturnHeader/Filer/PhoneNum | 0 | 7062259321 |
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| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | GA |
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| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 721343150 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | W Jerry Scarborough CPA PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | Post Office Box 1111 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Columbus |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | GA |
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| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2024-10-09 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | W Jerry Scarborough |
| ReturnHeader/ReturnTs | 0 | 2024-10-09T11:13:35-00:00 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2023 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $138,666
- Liabilities
- $0
- Net assets
- $138,666
- Revenue
- $372,322
- Expenses
- $290,501
- Net income
- $81,821