2025-08-01T10:05:56-00:00 2024-12-31 721343150 W Jerry Scarborough CPA PC Post Office Box 1111 Columbus GA 319021111 990 2024-01-01 461229820 Clement Arts CLEM 7062259321 Post Office Box 1142 Fortson GA 31808 Lindsey Aldridge Executive Director 7062259321 2025-08-01 true W Jerry Scarborough P01415811 3344802080 2025-08-01 2024 2025-03-06 01:10:19Z Lindsey Aldridge Post Office Box 1142 Fortson GA 31808 417184 false X www.clement-arts.org X 2012 AL To provide arts instruction and support adoptions. 9 9 7 0 240462 261353 131700 135212 0 160 20619 372322 417184 4000 0 0 162372 186346 0 14389 124129 118882 290501 305228 81821 111956 138666 250622 0 138666 250622 X The ministry of Clement Arts believes that every child is created in Gods image and has inherent value and worth. Families are financially supported in the process of adoption through concerts, photography days, and art shows. false false 223977 417184 Financial support for families in the process of adoptions. 223977 true true false false false false false false false false true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 20 0 true 7 true false false false false false false false false false false false false false false 9 9 false false false false false false false true true false false true true true true false false false false false X Lindsey Aldridge 7062259321 Post Office Box 1142 Fortson GA 318081142 Christal Gavin Trustee/Care Director 002.00 X X 54108 0 0 Holly Price Trustee/Instructor 002.00 X 1133 0 0 David Hancock Trustee/President 002.00 X X 0 0 0 Lisa Dodgen Trustee 002.00 X 0 0 0 Caitlin Ballard Trustee 002.00 X 0 0 0 Ryan Stokes Trustee/Treasurer 002.00 X X 0 0 0 Billy Holbrook Trustee 002.00 X 0 0 0 Dianna Cash Trustee 002.00 X 0 0 0 Jay Gemes Trustee 002.00 X 0 0 0 Scott Voynich Trustee 002.00 X 0 0 0 55241 false false false NA 1 X 261353 261353 Program service revenue 711190 135212 135212 135212 Employee retention tax credit 900099 20619 20619 20619 417184 155831 0 0 0 0 0 0 173103 130926 31864 10313 0 0 13243 9716 2869 658 0 0 0 0 0 5816 118 5698 0 12269 12269 0 0 4200 4200 851 851 0 0 0 0 5367 2684 2683 11547 237 11310 Donor engagement and marketing 846 55 338 453 Events and activities 30301 29416 885 Website 6835 2513 4322 Instructors, etc. 1099s given where required 36184 27355 6982 1847 4666 3637 796 233 305228 223977 66862 14389 122651 230932 26837 7146 16015 19691 -1 138666 250622 0 0 X 138666 250622 138666 250622 138666 250622 111956 X true X false false X 277125 252028 189985 372322 417184 1508644 277125 252028 189985 372322 417184 1508644 1508644 39 39 1508683 1.00000 1.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false 26837 7146 19691 19691 Financial derivatives and other financial products Closely-held equity interests Federal income taxes Form 990, Part I, Line 9 Clement Arts began its adoption and foster care ministry in 2012. In the past twelve 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.. Form 990, Part IV, Line 1 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. Form 990, Part III, Line 28 From its start, Clement Arts adopted a Conflict of Interest policy consistent with the policy recommended by the Internal Revenue Service. Form 990, Part I, Line 13 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. Form 990, Part I, Line 12 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. Form 990, Part I, Line 16 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 2025 for the year 2024 and mailed to the recipients. Form 990, Part VIII, Line 11a During the year 2024, the ministry applied for and received 20,619 in Employee Retention Tax Credits. This amount is shown as Other Miscellaneous Income. Form 990, Part VIII, Line 1f The year 2024 is the first year that the ministry received certain revenues and incurred certain expenditures with Donor Restrictions. The accounting policy in place is excellent to be able to track funds administered in this category.