INDIAN RIVER CLAY INC: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- INDIAN RIVER CLAY INC (EIN 83-0808000)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-07-03
- IRS object ID
- 202431859349301658
- Schema version
- 2023v5.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-07-03T15:54:10-05:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 832822870 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GOFF & ASSOCIATES LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1940 10TH AVE STE C-1 | AddressLine1Txt |
| City | VERO BEACH | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 32960 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 830808000 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | INDIAN RIVER CLAY INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | INDI | BusinessNameControlTxt |
| Phone | 7722028598 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1239 16TH STREET | AddressLine1Txt |
| City | VERO BEACH | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 32960 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | SUSAN SCAROLA | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 7722028598 | PhoneNum |
| Signature | 2024-07-02 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | SUSAN | PersonFirstNm |
| Person Last | SCAROLA | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | STEPHEN T GOFF | PreparerPersonNm |
| PTIN | P01350244 | PTIN |
| Phone | 7725625611 | PhoneNum |
| Preparation | 2024-07-02 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | SUSAN SCAROLA | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1239 16TH ST | AddressLine1Txt |
| City | VERO BEACH | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 32960 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $316,120 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | HTTPS://WWW.INDIANRIVERCLAY.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2018 | FormationYr |
| Legal Domicile State | FL | LegalDomicileStateCd |
| Activity Or Mission | INDIAN RIVER CLAY IS A CLAY STUDIO OF FULL AND PART-TIME MEMBERS FOUNDED IN 2018 TO PROMOTE THE LEARNING AND DEVELOPMENT OF POTTERY SKILLS. WE FOSTER A COMMUNITY THAT INSPIRES CURIOSITY AND DISCOVERY AROUND THE ART AND CRAFT OF CLAY, DRAWING TOGETHER STUDENTS, ARTISTS, AND AN ENGAGED PUBLIC. WE BELIEVE THAT EVERY PERSON IS AN ARTIST AND THAT CLAY IS A PERFECT MEDIUM THROUGH WHICH TO EXPLORE OUR TALENTS. EVERY DAY IN OUR STUDIO WE STRIVE TO DEEPEN THE CONNECTION BETWEEN PEOPLE AND CLAY WITH THE HIGHEST QUALITY PROGRAMS BECAUSE WE BELIEVE THAT SHARED CREATIVITY, SO FUNDAMENTAL TO HUMANITY, IS A CRITICAL FORCE FOR GOOD. | ActivityOrMissionDesc |
| Voting Members Governing Body | 7 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 7 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 75 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $15,865 | PYContributionsGrantsAmt |
| CY Contributions Grants | $58,097 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $194,901 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $189,533 | CYProgramServiceRevenueAmt |
| PY Investment Income | $118 | PYInvestmentIncomeAmt |
| CY Investment Income | $2,810 | CYInvestmentIncomeAmt |
| PY Other Revenue | $19,026 | PYOtherRevenueAmt |
| CY Other Revenue | $21,297 | CYOtherRevenueAmt |
| PY Total Revenue | $229,910 | PYTotalRevenueAmt |
| CY Total Revenue | $271,737 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $0 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $154,009 | PYOtherExpensesAmt |
| CY Other Expenses | $167,033 | CYOtherExpensesAmt |
| PY Total Expenses | $154,009 | PYTotalExpensesAmt |
| CY Total Expenses | $167,033 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $75,901 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $104,704 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $555,687 | TotalAssetsBOYAmt |
| Total Assets EOY | $633,694 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $188,000 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $161,303 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $367,687 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $472,391 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | INDIAN RIVER CLAY IS A NON-PROFIT CERAMIC ARTS ORGANIZATION PROVIDING A WELL-EQUIPPED, INCLUSIVE, AND ACCESSIBLE CLAY STUDIO. WE SHARE OUR PASSION FOR CLAY BECAUSE WE BELIEVE THAT CREATIVITY IS A CRITICAL FORCE FOR GOOD. TOGETHER WE ENHANCE THE CRAFT AND INSPIRE APPRECIATION OF THIS ART FOR OUR MEMBERS, STUDENTS, AND OUR GREATER COMMUNITY. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $92,673 | ExpenseAmt |
| Revenue | $90,836 | RevenueAmt |
| Desc | INDIAN RIVER CLAY PROMOTES CLAY ARTS BY PROVIDING AN ENVIRONMENT IN WHICH MEMBER ARTISTS CAN SHARE THEIR WORK, EXCHANGE IDEAS, AND SEEK PEER GUIDANCE IN ORDER TO CONTINUE THEIR ARTISTIC DEVELOPMENT IN A COLLABORATIVE COMMUNITY, BY HOSTING MASTER CLASSES CONDUCTED BY RENOWNED VISITING ARTISTS TO ADVANCE THE SKILLS OF OUR MEMBERS AND INTERESTED PUBLIC, AND BY CONDUCTING CLASSES OPEN TO BOTH MEMBERS AND THE GENERAL PUBLIC AS AN INTRODUCTION TO THE CLAY ARTS AS WELL AS THE DEVELOPMENT OF SPECIFIC TECHNIQUES. IN 2023, THERE WERE MORE THAN 9,000 INSTRUCTIONAL HOURS PROVIDED BY THE ORGANIZATION. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $13,576 | ExpenseAmt |
| Revenue | $3,460 | RevenueAmt |
| Desc | INDIAN RIVER CLAY HAS A MISSION TO ENLIGHTEN AND ENRICH OUR COMMUNITY THROUGH OUR OUTREACH PROGRAMS. WE PARTNER WITH OTHER ORGANIZATIONS AND NON-PROFITS IN OUR AREA TO OFFER ART OPPORTUNITIES TO CHILDREN, SENIORS, AND VETERANS. OUR MEMBERS AND INSTRUCTORS COORDINATE AND EXECUTE OUR OUTREACH PROJECTS, HAVE THE OPPORTUNITY TO CREATE PROGRAMS FOR CHILDREN AND ADULTS, AND VOLUNTEER THEIR TIME DURING THE PROJECTS.INDIAN RIVER CLAY HAS BECOME THE EPICENTER OF THE SOUP BOWL FUNDRAISER FOR THE SAMARITAN CENTER, A COMMUNITY FUNDRAISING EFFORT TO SUPPORT THE SAMARITAN CENTER WHICH PROVIDES TRANSITIONAL HOUSING AND GUIDANCE TO HOMELESS FAMILIES IN INDIAN RIVER COUNTY. IN 2023,INDIAN RIVER CLAY MEMBERS VOLUNTEERED MORE THAN 3,000 HOURS MAKING 1,300 CLAY SOUP BOWLS WHICH WERE SOLD AND RAISED APPROXIMATELY $26,000 FOR THE SAMARITAN CENTER. IN 2023, INDIAN RIVER CLAY SOLD STUDIO SECONDS TO RAISE FUNDS WHICH WERE USED TO SUPPORT YOUTH GUIDANCE, SAFESPACE, TREASURE COAST FOOD BANK, LAURA RIDING JACKSON FOUNDATION, AND SUNCOAST MENTAL HEALTH. IN 2023, INDIAN RIVER CLAY ENGAGED WITH SEVERAL CHILDREN'S ORGANIZATIONS AND SCHOOLS ON THE COMMUNITY ONE INITIATIVE-HOLOCAUST EDUCATION BUTTERFLY PROJECT. VOLUNTEERS MADE PLASTER MOLDS WHICH WILL ALLOW MANY MORE BUTTERFLIES TO BE PRODUCED FOR THE PROJECT. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $57,989 | ExpenseAmt |
| Revenue | $117,021 | RevenueAmt |
| Desc | INDIAN RIVER CLAY PROVIDES STUDIO SPACE AND KILNS FOR MEMBER ARTISTS TO EXPLORE THEIR CREATIVITY WITH WORKS OF CLAY ART. MEMBER ARTISTS CAN OFFER THEIR CREATIONS FOR SALE TO THE PUBLIC AT COMMUNITY EVENTS HELD AT THE STUDIO AND OTHER LOCATIONS. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $164,238 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 13 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 7 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 7 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | 0 | RegularMonitoringEnfrcInd |
| Whistleblower Policy | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | FL | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | SUSAN SCAROLA | PersonNm |
| Phone | 7722028598 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5165 ROSEWOOD LANE | AddressLine1Txt |
| City | VERO BEACH | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 32966 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|
| MARIA SPARSIS | ||||||
| BOARD MEMBER | 5.00 | Yes (X) | $0 | $0 | $0 | |
| JOAN CORTRIGHT | ||||||
| BOARD MEMBER | 3.00 | Yes (X) | $0 | $0 | $0 | |
| SUSAN SCAROLA | ||||||
| CHAIR AND TREASURER | 5.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| GLENDA TAYLOR | ||||||
| SECRETARY | 3.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| CHERYL KRIVDA | ||||||
| VICE CHAIR | 3.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| JEFFREY CARPENTER | ||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | |
| MALLORY WIXOM O'MALLEY | ||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $58,097 | AllOtherContributionsAmt |
| Noncash Contributions | $35,741 | NoncashContributionsAmt |
| Total Contributions | $58,097 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| MEMBERSHIP DUES FOR US | 713990 | $98,172 | $98,172 |
| CLASSES & INSTRUCTION | 611600 | $90,836 | $90,836 |
| GUEST FEES FOR USE OF | 713990 | $525 | $525 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $189,533 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,323 | TotalRevenueColumnAmt |
| Exclusion | $2,323 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $4,700 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $4,213 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $487 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $487 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $487 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $61,467 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $40,170 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $21,297 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $21,297 | RelatedOrExemptFuncIncomeAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $271,737 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $211,317 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $2,323 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,470 | TotalAmt |
| Management And General | $1,470 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $91,123 | TotalAmt |
| Program Services | $91,123 | ProgramServicesAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $823 | TotalAmt |
| Program Services | $823 | ProgramServicesAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,778 | TotalAmt |
| Program Services | $18,778 | ProgramServicesAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,707 | TotalAmt |
| Program Services | $6,707 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,958 | TotalAmt |
| Program Services | $13,958 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,550 | TotalAmt |
| Program Services | $11,550 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| STUDIO FURNITURE & EQUI | $9,893 | $9,893 |
| BANK FEES | $4,164 | $4,164 |
| COMMUNITY OUTREACH | $3,911 | $3,911 |
| STUDIO SUPPLIES | $3,331 | $3,331 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,325 | TotalAmt |
| Management And General | $1,325 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $167,033 | TotalAmt |
| Program Services | $164,238 | ProgramServicesAmt |
| Management And General | $2,795 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,257 | BOYAmt |
| EOY | $18,755 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $76,065 | BOYAmt |
| EOY | $111,687 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,256 | BOYAmt |
| EOY | $18,071 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $512,082 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $27,874 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $454,775 | BOYAmt |
| EOY | $484,208 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $334 | BOYAmt |
| EOY | $973 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $555,687 | BOYAmt |
| EOY | $633,694 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,105 | BOYAmt |
| EOY | $15,958 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $166,895 | BOYAmt |
| EOY | $145,345 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $188,000 | BOYAmt |
| EOY | $161,303 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $367,687 | BOYAmt |
| EOY | $472,391 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $367,687 | BOYAmt |
| EOY | $472,391 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $555,687 | BOYAmt |
| EOY | $633,694 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $104,704 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | 0 | FSAuditedInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $57,609 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $60,395 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $268,192 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $15,865 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $58,097 | CurrentTaxYearAmt |
| Total | $460,158 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $55,707 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $46,461 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $119,407 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $237,496 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $255,701 | CurrentTaxYearAmt |
| Total | $714,772 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $113,316 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $106,856 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $387,599 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $253,361 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $313,798 | CurrentTaxYearAmt |
| Total | $1,174,930 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $1,174,930 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $63 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus1 Year | $118 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,323 | CurrentTaxYearAmt |
| Total | $2,504 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $63 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus1 Year | $118 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,323 | CurrentTaxYearAmt |
| Total | $2,504 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $113,316 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $106,919 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $387,599 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $253,479 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $316,121 | CurrentTaxYearAmt |
| Total | $1,177,434 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.99790 | PublicSupportCY509Pct |
| Public Support PY509 | 0.99980 | PublicSupportPY509Pct |
| Investment Income CY | 0.00210 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00020 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $105,825 | OtherCostOrOtherBasisAmt |
| Book Value | $105,825 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $364,782 | OtherCostOrOtherBasisAmt |
| Depreciation | $17,609 | DepreciationAmt |
| Book Value | $347,173 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $41,475 | OtherCostOrOtherBasisAmt |
| Depreciation | $10,265 | DepreciationAmt |
| Book Value | $31,210 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $484,208 | TotalBookValueLandBuildingsAmt |
Schedule M IRS990ScheduleM
Other Non Cash Contri Table OtherNonCashContriTableGrp (3 entries)
| Non Cash CheckboxNonCashCheckboxInd | DescDesc | ContributionContributionCnt | Noncash Contributions Rpt F990NoncashContributionsRptF990Amt |
|---|---|---|---|
| Yes (X) | DONATED ITEMS FOR EVENT SALE | 605 | $24,771 |
| Yes (X) | DONATED POTTERY EQUIPMENT & SUPPLIES | 12 | $9,900 |
| Yes (X) | DONATED PROFESSIONAL SERVICES | 1 | $1,070 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | 0 | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | THE ORGANIZATION HAS MEMBERS WHO ARE ABLE TO USE THE CLAY STUDIO AND WHO VOTE FOR THE DIRECTORS OF THE ORGANIZATION. |
| FORM 990, PART VI, SECTION A, LINE 7A | MEMBERS WHO HAVE PAID A MINIMUM OF 6 MONTHS OF MEMBERSHIP DUES IN THE CALENDAR YEAR PRECEDING THE ELECTION SHALL HAVE THE RIGHT TO VOTE FOR UP TO 7 ELECTED DIRECTORS. THE ELECTED DIRECTORS ARE ABLE TO APPOINT UP TO 4 APPOINTED DIRECTORS. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE TREASURER, AS A VOLUNTEER OF INDIAN RIVER CLAY, PERFORMS ALL OF THE ORGANIZATION'S BOOKKEEPING AND COMPLIANCE FUNCTIONS. AT YEAR END, THE TREASURER PROVIDES THE FINANCIAL INFORMATION TO THE PREPARER OF FORM 990 AND WORKS WITH THE PREPARER TO PROVIDE A COMPLETE AND ACCURATE RETURN. AFTER THE PREPARER HAS COMPLETED THE RETURN, A COPY OF THE FORM 990 IS PROVIDED TO EACH MEMBER OF THE GOVERNING BODY FOR REVIEW. THE TREASURER PROVIDES AN OVERVIEW OF THE INFORMATION ON THE RETURN AND ANSWERS ANY QUESTIONS. AFTER THE GOVERNING BODY HAS APPROVED THE RETURN, THE TREASURER SIGNS AND THE RETURN IS SUBMITTED ELECTRONICALLY TO IRS. |
| FORM 990, PART VI, SECTION C, LINE 18 | THE ORGANIZATION MAKES ITS FORM 1023 AND 990 AVAILBALE FOR PUBLIC INSPECTION UPON REQUEST. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART IX, LINE 11G | TEACHERS: PROGRAM SERVICE EXPENSES 59515. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 59515. STUDIO MANAGER AND TECH: PROGRAM SERVICE EXPENSES 31608. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 31608. |