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        <FormAndLineReferenceDesc>Form 990, Part I, Line 9</FormAndLineReferenceDesc>
        <ExplanationTxt>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..</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IV, Line 1</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part III, Line 28</FormAndLineReferenceDesc>
        <ExplanationTxt>From its start, Clement Arts adopted a Conflict of Interest policy consistent with the policy recommended by the Internal Revenue Service.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part I, Line 13</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part I, Line 12</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Form 990, Part IX, Line 1</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
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