Nonprofit · EIN 23-7380408
CLAY STUDIO
Tax-exempt · PHILADELPHIA, PA 19122
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| May 31, 2025 | 990 | $6,875,649 | $4,314,433 | $2,561,216 | $28,918,293 | $12,576,989 | $16,341,304 |
| May 31, 2024 | 990 | $5,336,885 | $3,888,170 | $1,448,715 | $27,310,518 | $13,696,516 | $13,614,002 |
| May 31, 2023 | 990 | $5,455,316 | $3,478,522 | $1,976,794 | $26,277,448 | $14,219,919 | $12,057,529 |
Financial details: 990 for the year ended May 31, 2025
Revenue
- Contributions, gifts and grants
- $4,692,910
- of which government grants
- $50,000
- Program service revenue
- $1,753,853
- Investment income
- $339,202
- Net rental income
- $7,632
- Net gain from sales of assets
- $20,837
- Net income from fundraising events
- $22,211
- Other revenue
- $89,684
Expenses
- Grants and similar amounts paid
- $29,503
- Compensation of officers, directors and key employees
- $154,530
- Other salaries and wages
- $1,371,553
- Salaries, compensation and benefits (total)
- $1,794,013
- Professional fundraising fees
- $0
- Accounting fees
- $93,452
- Occupancy
- $997,617
- Travel
- $13,233
- Depreciation
- $267,412
- Program services (functional)
- $3,225,269
- Management and general (functional)
- $685,285
- Fundraising (functional)
- $403,879
Balance sheet and other
- Total assets, start of year
- $27,310,518
- Total assets, end of year
- $28,918,293
- Total liabilities, end of year
- $12,576,989
- Net assets, end of year
- $16,341,304
- Land, buildings and equipment
- $1,040,654
- Publicly traded securities
- $5,919,120
- Net assets without donor restrictions
- $11,008,047
- Net assets with donor restrictions
- $5,333,257
- Gross unrelated business income
- $7,632
- Gross receipts
- $12,324,945
- Employees
- 38
- Volunteers
- 23
- Year formed
- 1974
- State of legal domicile
- PA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended May 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JENNIFER MARTIN | EXECUTIVE DI Officer | 39.75 | $150,362 | $4,530 |
| FRANZ RABAUER | CHAIR Trustee or director, Officer | 4.75 | $0 | $0 |
| NANCY BURD | VICE CHAIR Trustee or director, Officer | 4.75 | $0 | $0 |
| LINDA JACOBSEN | TREASURER Trustee or director, Officer | 4.75 | $0 | $0 |
| ASHLEY MORAN | SECRETARY Trustee or director, Officer | 4.75 | $0 | $0 |
| MICHAEL LUKASEK | GOVERNANCE C Trustee or director, Officer | 4.75 | $0 | $0 |
| HEESEUNG LEE | DEAI COMMITT Trustee or director, Officer | 4.75 | $0 | $0 |
| TERESA CHANG | DIRECTOR Trustee or director | 4.75 | $0 | $0 |
| MICHAEL CLEMMONS | DIRECTOR Trustee or director | 4.75 | $0 | $0 |
| GEENA DHALIWAL | DIRECTOR Trustee or director | 4.75 | $0 | $0 |
| BRIANNA DOUGHERTY | DIRECTOR Trustee or director | 4.75 | $0 | $0 |
| CLAIRE HANKENSON | DIRECTOR Trustee or director | 4.75 | $0 | $0 |
| KAREN HARMELIN | DIRECTOR Trustee or director | 4.75 | $0 | $0 |
| NANCY HAYS | DIRECTOR Trustee or director | 4.75 | $0 | $0 |
| KIM KAMENS | DIRECTOR Trustee or director | 4.75 | $0 | $0 |
9 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BRUCE KATSIFF | DIRECTOR Trustee or director | 4.75 | $0 |
| SUSAN MULLER | DIRECTOR Trustee or director | 4.75 | $0 |
| KATHIE REGAN DALZELL | DIRECTOR Trustee or director | 4.75 | $0 |
| GEORGE RODRIGUEZ | DIRECTOR Trustee or director | 4.75 | $0 |
| JOSEPH RUDOLF | DIRECTOR Trustee or director | 4.75 | $0 |
| AMY SARNER WILLIAMS | DIRECTOR Trustee or director | 4.75 | $0 |
| CLAIRE SHENK RODGERS | DIRECTOR Trustee or director | 4.75 | $0 |
| RUTH EASTERBROOK | DIRECTOR Trustee or director | 4.75 | $0 |
| DAPHNE HAWKINS PARKER | DIRECTOR Trustee or director | 4.75 | $0 |
990 for the year ended May 31, 2024: 25 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JENNIFER MARTIN | EXECUTIVE DI Officer | 39.75 | $130,264 | $3,926 |
| FRANZ RABAUER | CHAIR Trustee or director, Officer | 4.75 | $0 | $0 |
| NANCY BURD | VICE CHAIR Trustee or director, Officer | 4.75 | $0 | $0 |
| LINDA JACOBSEN | TREASURER Trustee or director, Officer | 4.75 | $0 | $0 |
| ASHLEY MORAN | SECRETARY Trustee or director, Officer | 4.75 | $0 | $0 |
| MICHAEL LUKASEK | GOVERNANCE C Trustee or director, Officer | 4.75 | $0 | $0 |
| HEESEUNG LEE | DEAI COMMITT Trustee or director, Officer | 4.75 | $0 | $0 |
| TERESA CHANG | DIRECTOR Trustee or director | 4.75 | $0 | $0 |
| MICHAEL CLEMMONS | DIRECTOR Trustee or director | 4.75 | $0 | $0 |
| GABRIELLE DEVINE | DIRECTOR Trustee or director | 4.75 | $0 | $0 |
| GEENA DHALIWAL | DIRECTOR Trustee or director | 4.75 | $0 | $0 |
| MAX FRANKEL | DIRECTOR Trustee or director | 4.75 | $0 | $0 |
| CLAIRE HANKENSON | DIRECTOR Trustee or director | 4.75 | $0 | $0 |
| KAREN HARMELIN | DIRECTOR Trustee or director | 4.75 | $0 | $0 |
| NANCY HAYS | DIRECTOR Trustee or director | 4.75 | $0 | $0 |
| KIM KAMENS | DIRECTOR Trustee or director | 4.75 | $0 | $0 |
| BRUCE KATSIFF | DIRECTOR Trustee or director | 4.75 | $0 | $0 |
| SUSAN MULLER | DIRECTOR Trustee or director | 4.75 | $0 | $0 |
| KATHIE REGAN DALZELL | DIRECTOR Trustee or director | 4.75 | $0 | $0 |
| GEORGE RODRIGUEZ | DIRECTOR Trustee or director | 4.75 | $0 | $0 |
| JOSEPH RUDOLF | DIRECTOR Trustee or director | 4.75 | $0 | $0 |
| AMY SARNER WILLIAMS | DIRECTOR Trustee or director | 4.75 | $0 | $0 |
| CLAIRE SHENK RODGERS | DIRECTOR Trustee or director | 4.75 | $0 | $0 |
| RUTH EASTERBROOK | DIRECTOR Trustee or director | 4.75 | $0 | $0 |
| DAPHNE HAWKINS PARKER | DIRECTOR Trustee or director | 4.75 | $0 | $0 |
990 for the year ended May 31, 2023: 20 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JENNIFER MARTIN | EXECUTIVE DI Officer | 39.75 | $104,480 | $3,231 |
| FRANZ RABAUER | CHAIR Trustee or director, Officer | 4.75 | $0 | $0 |
| LINDA JACOBSEN | TREASURER Trustee or director, Officer | 4.75 | $0 | $0 |
| ASHLEY MORAN | SECRETARY Trustee or director, Officer | 4.75 | $0 | $0 |
| MICHAEL LUKASEK | GOVERNANCE C Trustee or director, Officer | 4.75 | $0 | $0 |
| HEESEUNG LEE | DEAI COMMITT Trustee or director, Officer | 4.75 | $0 | $0 |
| SERGIO COSCIA | DIRECTOR Trustee or director | 4.75 | $0 | $0 |
| JAMES FULTON | DIRECTOR Trustee or director | 4.75 | $0 | $0 |
| KAREN HARMELIN | DIRECTOR Trustee or director | 4.75 | $0 | $0 |
| NANCY HAYS | DIRECTOR Trustee or director | 4.75 | $0 | $0 |
| KIM KAMENS | DIRECTOR Trustee or director | 4.75 | $0 | $0 |
| LEAH KAPLAN | DIRECTOR Trustee or director | 4.75 | $0 | $0 |
| NEIL MCLAUGHLIN | DIRECTOR Trustee or director | 4.75 | $0 | $0 |
| SUSAN MULLER | DIRECTOR Trustee or director | 4.75 | $0 | $0 |
| JUDY POTE | DIRECTOR Trustee or director | 4.75 | $0 | $0 |
| KATHIE REGAN DALZELL | DIRECTOR Trustee or director | 4.75 | $0 | $0 |
| JOSEPH RUDOLF | DIRECTOR Trustee or director | 4.75 | $0 | $0 |
| AMY SARNER WILLIAMS | DIRECTOR Trustee or director | 4.75 | $0 | $0 |
| CLAIRE SHENK RODGERS | DIRECTOR Trustee or director | 4.75 | $0 | $0 |
| MARK SQUILLA | DIRECTOR Trustee or director | 4.75 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 1425 N AMERICAN ST, PHILADELPHIA, PA 19122-3820
- Principal officer (990 for 2024)
- FRANZ RABAUER, 1425 N AMERICAN ST, PHILADELPHIA, PA 19122
- Signed the 990
- FRANZ RABAUER, CHAIR
- Phone
- (215) 925-3453
- Website
- WWW.THECLAYSTUDIO.ORG
- Return prepared by
- BEE BERGVALL & CO
Mission
THE CLAY STUDIO'S MISSION IS TO PROVIDE A UNIQUE LEARNING ENVIRONMENT IN WHICH TO EXPERIENCE THE CERAMIC ARTS; ACCORDINGLY, WE GEAR OUR PROGRAMS TO ALL LEVELS OF INTEREST, PROFICIENCY, AND FINANCIAL MEANS.
Program accomplishments
- THE ARTIST-IN-RESIDENCE PROGRAM, A VITAL CREATIVE ENGINE AT THE CLAY STUDIO, HAS BEEN A CORNERSTONE OF OUR INSTITUTION SINCE ITS INCEPTION IN 1974. THIS FOUNDATIONAL PROGRAM, PARTIALLY SUPPORTED BY AN ENDOWMENT, OFFERS 12 FUNDED FELLOWSHIPS, STUDIO SPACE, SHARED RESOURCES, AND MENTORING FROM OUR PROFESSIONAL STAFF. EACH ARTIST BENEFITS FROM A SOLO EXHIBITION, GROUP EXHIBITIONS, AND PARTICIPATION IN GROUP CRITIQUES AND STUDIO VISITS WITH VISITING ARTISTS AND CURATORS. THIS PROFESSIONAL SPRINGBOARD HAS BEEN INSTRUMENTAL IN LAUNCHING THE SUCCESSFUL ARTISTIC CAREERS OF HUNDREDS OF ARTISTS OVER THE PAST 50 YEARS, A TESTAMENT TO THE PROGRAM'S ENDURING IMPACT.Expenses $1,219,698 · grants $29,503 · revenue $1,055,750
- CLAYMOBILE, OUR COMMUNITY ENGAGEMENT PROGRAM, BRINGS A "POP-UP" CERAMICS STUDIO TO SCHOOLS, OLDER ADULT FACILITIES, COMMUNITY CENTERS, EVENTS, AND SOCIAL SERVICE AGENCIES THROUGHOUT PHILADELPHIA. SINCE 1994, OUR PROFESSIONAL TEACHING ARTISTS HAVE SERVED 50,000 CHILDREN. THROUGH CLAYMOBILE, WE PROVIDE ARTS EDUCATION OPPORTUNITIES THAT USE THE TACTILE MEDIUM OF CLAY TO NURTURE IMAGINATION, CRITICAL THINKING, AND PERSISTENCE. CLAYMOBILE OPERATES ALL YEAR ROUND, ANNUALLY SERVING MORE THAN 6,000 CHILDREN, YOUTH, AND ADULTS VISITING 200 PARTNER SITES ACROSS PHILADELPHIA. ADDITIONALLY, OUR COMMUNITY ENGAGEMENT INITIATIVES INTRODUCE 15,000 PEOPLE TO THE WORLD OF CERAMICS THROUGH OUR HANDS-ON ACTIVITIES AND DEMONSTRATIONS AT FREE PUBLIC EVENTS AROUND PHILADELPHIA EACH YEAR. THE AFTER-SCHOOL INITIATIVE PROVIDES STUDENTS IN OUR IMMEDIATE COMMUNITY WITH ARTS ENRICHMENT ACTIVITIES AND HOMEWORK ASSISTANCE DURING OUT-OF-SCHOOL TIME HOURS. THE CLAY STUDIO IS ROOTED IN THE BELIEF THAT PEOPLE DESERVE ACCESS TO HIGH-QUALITY ARTS OPPORTUNITIES, AND THE CLAYMOBILE IS ONE OF THE WAYS WE BRING THEM TO THE LOCAL COMMUNITY.Expenses $709,797 · revenue $173,030
- THE GALLERY AND EXHIBITIONS PROGRAM AT THE CLAY STUDIO IS A VIBRANT PLATFORM THAT ANNUALLY SHOWCASES THE WORK OF OVER 300 LOCAL, NATIONAL, AND INTERNATIONAL CERAMIC ARTISTS. WE CURATE AND PRESENT MULTIPLE EXHIBITIONS, INCLUDING SOLO AND GROUP SHOWS, IN OUR GALLERIES, AND HOST LECTURES, PANEL DISCUSSIONS, AND ARTIST TALKS. THE GALLERY IS A LEADER IN PRESENTING CONTEMPORARY CERAMICS, ENGAGING AUDIENCES WITH RELEVANT PROGRAMMING, AND CATALOG PUBLISHING. OUR ONLINE LECTURES SERVE AS A PLATFORM FOR ENGAGING DIALOGUE ABOUT CERAMICS. THESE EVENTS CREATE AN OPPORTUNITY FOR A BROAD AUDIENCE, FROM PROFESSIONAL ARTISTS TO COLLECTORS TO BEGINNING STUDENTS, TO CELEBRATE TRADITIONAL AND CONTEMPORARY CERAMICS IN THOUGHTFUL DIALOGUE, FOSTERING AN INTELLECTUALLY ENGAGING ENVIRONMENT.Expenses $430,206 · revenue $65,427
- THE CLAY STUDIO IS COMMITTED TO PROVIDING EDUCATION OPPORTUNITIES TO CERAMIC ARTISTS OF ALL LEVELS, FROM BEGINNERS TO HIGHLY EXPERIENCED MAKERS. WE OFFER A WIDE RANGE OF INSTRUCTION, INCLUDING WHEEL-THROWING, HAND- BUILDING, SURFACE DECORATION, SCULPTURE, GLAZING, MOLD-MAKING, AND MORE. OUR CLASSES AND WORKSHOPS, WHICH ENROLL MORE THAN 600 STUDENTS EACH TERM, ARE DESIGNED TO BE INCLUSIVE AND WELCOMING. WE SERVE AS THE PRIMARY STUDIO FOR MORE THAN 40 CERAMIC ARTISTS THROUGH OUR ASSOCIATES PROGRAM, AND NEARLY 1/3 OF OUR STUDENTS ARE ADVANCED-LEVEL CERAMIC ARTISTS. WE STRIVE TO CREATE A SUPPORTIVE STUDIO ENVIRONMENT WHERE ARTISTS OF ALL AGES AND ABILITIES CAN LEARN AND THRIVE, ENSURING THAT EVERYONE FEELS WELCOMED AND VALUED.Expenses $865,568 · revenue $459,646
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in May, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | May 31, 2026 | October 15, 2026 | Not on file |
| 2024 | May 31, 2025 | October 15, 2025 | 990 on file |
| 2023 | May 31, 2024 | October 15, 2024 | 990 on file |
IRS record
- EIN
- 23-7380408
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- School
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1979
- Accounting year ends
- May
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Arts, culture and humanities (A400)
- Assets (IRS master file)
- $28,918,293
- Income (IRS master file)
- $12,324,945
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | May 2025 | $6,875,649 | $4,314,433 | $28,918,293 | XML |
| 990-T | May 2025 | – | – | – | IRS |
| 990 | May 2024 | $5,336,885 | $3,888,170 | $27,310,518 | XML |
| 990 | May 2023 | $5,455,316 | $3,478,522 | $26,277,448 | XML |
| 990 | May 2022 | $9,873,164 | $2,782,665 | $16,944,971 | IRS |
| 990 | May 2021 | – | – | – | IRS |
| 990 | May 2020 | – | – | – | IRS |
| 990 | May 2019 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 23-7380408).
Questions about CLAY STUDIO
- What is the EIN of CLAY STUDIO?
- The employer identification number (EIN) of CLAY STUDIO is 23-7380408.
- Is CLAY STUDIO tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1979.
- Are donations to CLAY STUDIO tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does CLAY STUDIO file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of CLAY STUDIO due?
- The return for tax year 2025 (the year ending May 31, 2026) is due October 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did CLAY STUDIO last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended May 2025.
- Who is the principal officer of CLAY STUDIO?
- The 990 for the year ended May 31, 2025 names FRANZ RABAUER.
- Who are the officers and directors of CLAY STUDIO?
- The 990 for the year ended May 31, 2025 lists 24 people; 1 received compensation from the organization, the highest $150,362 (JENNIFER MARTIN, EXECUTIVE DI).
- How much revenue does CLAY STUDIO have?
- On its 990 for the year ended May 31, 2025 it reported revenue of $6,875,649, expenses of $4,314,433 and total assets of $28,918,293 at year end.
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