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        <ExplanationTxt>Clement Arts began its adoption and foster care ministry in 2012. In the past nine years, the annual return was filed using Form 990-EZ because its gross proceeds were under 200,000. However, in 2020, applications for financial assistance were filed with several other non-profits See Schedule B and the addtional ministry income caused the expanded Form 990 to be filed, both for 2020 and the current year as well.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VII, Section A, Line 1a</FormAndLineReferenceDesc>
        <ExplanationTxt>The board of Clement Arts includes seven members with a very diverse and educational background, including a brokerage mangement firm and a corporate attorney.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 12a</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 IX, Line 11c</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.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part V, Line 2a</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 V, Line 1a</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 2022 and mailed to the recipients.</ExplanationTxt>
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