Liabilities / Assets
56th percentile
Higher debt load relative to assets than 56% of similar nonprofits.
Rubys Clay Studio & Gallery
EIN 94-2943623 • 501(c)3 • San Francisco, CA
Pub. 78 Eligible
Profile
Ruby's Clay Studio & Gallery is A Non-Profit Studio for Ceramic Artists in San Francisco.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.03x
Liabilities / Revenue
60th percentile
Higher debt load relative to revenue than 60% of similar nonprofits.
Net Margin
67th percentile
Higher net margin than 67% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
69th percentile
Faster asset growth than 69% of similar nonprofits.
Revenue Growth
66th percentile
Faster revenue growth than 66% of similar nonprofits.
Balance Sheet
Assets
Up$716,405
Up $83,891 (+13%) from 2023
Liabilities
Down$23,074
Down $24,897 (-52%) from 2023
Net Assets
Up$693,331
Up $108,788 (+19%) from 2023
Revenue
Up$504,281
Up $78,315 (+18%) from 2023
Expenses
Up$431,168
Up $35,432 (+9.0%) from 2023
Net Income
Up$73,113
Up $42,883 (+142%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $716,405
- Liabilities
- $23,074
- Net assets
- $693,331
- Revenue
- $504,281
- Expenses
- $431,168
- Net income
- $73,113
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Oct 9, 2025
- Return Version
- 2024v5.2
- Gross Receipts
- $516,994
Mission and Program Overview
Mission
Ruby's Clay Studio & Gallery is A Non-Profit Studio for Ceramic Artists in San Francisco.
RUBY'S CLAY STUDIO IS A CERAMIC ARTS STUDIO WHOSE PRIMARY OBJECTIVES ARE TO PROMOTE COMMUNITY APPRECIATION OF THE CERAMIC ARTS AND TO ENCOURAGE SELF-EXPRESSION, TECHNICAL AND ARTISTIC DEVELOPMENT THROUGH EXHIBITIONS, CLASSES AND THE RESOURCES (Continued at top of next page)
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $482,275 | $605,956 | ▲ $123,681 |
| Cash and Non-Interest-Bearing Accounts | $128,075 | $77,708 | ▼ $50,367 |
| Land, Buildings, and Equipment, Net | $18,103 | $20,969 | ▲ $2,866 |
| Prepaid Expenses and Deferred Charges | $3,365 | $10,541 | ▲ $7,176 |
| Accounts Receivable | $696 | $741 | ▲ $45 |
| Other Notes and Loans Receivable, Net | - | $0 | - |
| Pledges and Grants Receivable | - | $0 | - |
| Receivable From Disqualified Prsn | - | $0 | - |
| Receivables From Officers Etc | - | $0 | - |
| Investments Other Securities | - | $0 | - |
| Investments Program Related | - | $0 | - |
| Investments in Publicly Traded Securities | - | $0 | - |
| Intangible Assets | - | $0 | - |
| Inventories for Sale or Use | - | $0 | - |
| Total Assets | $632,514 | $716,405 | ▲ $83,891 |
| Other Assets Total | - | $490 | - |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $20,871 | $19,296 | ▼ $1,575 |
| Other Liabilities | $929 | $2,360 | ▲ $1,431 |
| Deferred Revenue | $26,171 | $1,418 | ▼ $24,753 |
| Total Liabilities | $47,971 | $23,074 | ▼ $24,897 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $548,875 | $654,928 | ▲ $106,053 |
| Net Assets With Donor Restrictions | $35,668 | $38,403 | ▲ $2,735 |
| Total Net Assets Fund Balance | $584,543 | $693,331 | ▲ $108,788 |
| Total Liabilities and Net Assets / Fund Balance | $632,514 | $716,405 | ▲ $83,891 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $20,969 | $231,392 | $252,361 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Marnia Johnston | Operations Director | FT | $78,000 | $78,000 |
Board Members and Trustees
| Name | Title |
|---|---|
| Zack Conquer | President |
| Jeanie Kedia | Vice President |
| Charles Belgarde Jr | Director |
| Erika Luttenegger | Director |
| Lis Goldschmidt | Director |
| Marisol Seaman | Director |
| Richard Crocker | Director |
| Shreyas Jayanna | Secretary |
| Carmen Kuan | Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $83,990
- Program Service Revenue
- $383,123
- Investment Income
- $38,460
- Other Revenue
- $-1,292
- All Other Contributions
- $58,448
- Change in Net Assets
- $73,113
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $223,267 |
| Salaries, Compensation, and Employee Benefits | $207,901 |
| Total Fundraising Expense | $4,663 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Occupancy | $96,488 | - | - | $96,488 |
| Other Salaries and Wages | $96,158 | - | - | $96,158 |
| Current Officers, Directors, Trustees, and Key Employees | $37,050 | $37,050 | $3,900 | $78,000 |
| Payroll Taxes | $16,749 | $4,726 | $497 | $21,972 |
| Insurance | - | $14,802 | - | $14,802 |
| Fees for Services Accounting | - | $13,767 | - | $13,767 |
| Other Employee Benefits | $8,973 | $2,532 | $266 | $11,771 |
| All Other Expenses | $7,144 | $756 | - | $7,900 |
| Fees for Services Other | $7,512 | - | - | $7,512 |
| Office Expenses | - | $6,848 | - | $6,848 |
| Other Expenses | $6,639 | $15,262 | - | $6,639 |
| Fees for Services Legal | - | $3,500 | - | $3,500 |
| Depreciation Depletion | $3,130 | - | - | $3,130 |
| Advertising | - | $93 | - | $93 |
| Total Functional Expenses | $311,799 | $114,706 | $4,663 | $431,168 |
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
Insider Transactions and Loans
Loans and Receivables
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Receivables from Disqualified Persons | - | $0 | - |
| Receivables from Officers, Directors, Trustees, and Key Employees | - | $0 | - |
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Sales Tax Payable | $2,234 |
| Payroll Liabilities | $126 |
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
- Yes
- Conflict-of-interest policy
- Yes
- Audited financial statements prepared
- No
- Key decisions subject to board approval
- Yes
- Management duties delegated
- No
Governance Explanations
Form 990, Part VI, Section B, Line 11B
“Form 990 is prepared by an outside tax professional. The form is then reviewed by the organization's management. After a full review, the final version of the tax return is provided to all members of the organization's voting body. A representative of management authorizes the final form 990 which is then e-filed with the internal revenue service.”
Form 990, Part VI, Section B, Line 12C
“Members of the Board of Directors review all potential conflicts of interest periodically. Top management and all Board members are required to disclose potential conflicts and any related party affiliations. The organization seeks full transparency on all relationships. Any potential conflicts (in fact or appearance) are discussed openly and resolved in accordance with the organization's policies and procedures.”
Form 990, Part VI, Section B, Line 15A
“Members of the board of directors review the compensation of all high-level personnel periodically in accordance with IRS rules and regulations. Efforts are made to secure compensation data from industry sources in order to determine competitiveness and appropriateness of salaries. Every effort is made to ensure that the process is thorough and transparent in accordance with IRS guidelines and the organization's policies and procedures.”
Form 990, Part VI, Section B, Line 15B
“Compensation of other personnel and highly compensated employees is reviewed periodically by members of management. Efforts are made to secure compensation data from industry sources in order to determine competitiveness and appropriateness of salaries and all related benefits. All decisions are then documented in personnel files.”
Form 990, Part VI, Section C, Line 18
“Tax returns are available for downloading from various website and can be requested from the organization's office in San Francisco, California.”
Form 990, Part VI, Section C, Line 19
“All of the organization's governing documents, financial statements, and other legal filings are maintained in a secure environment and held available for inspection by tax authorities and the general public. Tax returns are posted annually to our website and to www.guidestar.org (where they are available for viewing as electronic copies) and are also available by request from the organization's office.”
Filing and Contact Details
Filer
- Filer Name
- Rubys Clay Studio & Gallery
- EIN
- 94-2943623
- Phone
- 4155589819
- Address
- 552-A Noe Street, San Francisco, CA 94114
Signing Officer
- Name
- Zack Conquer
- Title
- President
- Phone
- 4155589819
- Signed
- 2025-10-09
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Zack Conquer
- Formed
- 1962
- Legal Domicile
- CA
- Voting Board Members
- 9
- Independent Board Members
- 9
- Employees
- 10
- Volunteers
- 60
Preparer
- Firm
- Regalia Berger & Berger Cpas
- Address
- 103 TOWN COUNTRY DR STE K, DANVILLE, CA 94526
- Preparer
- Douglas W Regalia
- Phone
- 9253140390
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| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | Artist development and education through workshops, classes and gallery shows/events: Artists can learn both the craft and business of ceramic arts at Rubys. Our education programs include classes, professional development opportunities, and peer to peer learning opportunities through our gallery and kiln mentorship program. Artists learn from fellow community members how to fire kilns and mix glazes. Artists often have their first sales opportunity through our gallery and learn how to organize, promote and put on a show. The gallery is open to the public daily and the shows have been a mainstay of the Castro since 1967. |
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| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | Outreach services with local nonprofits and schools:Our outreach programs provide free services for other nonprofits and schools, including free clay, ceramic firing, and curriculum design. Weve worked with ARC, The Jewish Community Center of San Francisco, Yick Wu School, Bridge Housing, Precita Eyes and many more organizations to expand the study and practice of ceramic arts. |
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