2021-07-30T03:13:09-00:00 2020-12-31 W Jerry Scarborough CPA PC Post Office Box 1111 Columbus GA 319021111 990 2020-01-01 461229820 Clement Arts CLEM 7065803707 Post Office Box 1142 Fortson GA 31808 Carmen Overton Executive Director 2021-07-30 true Carmen Overton XXX-XX-XXXX W Jerry Scarborough P01415811 3344802080 2021-07-30 3 AAL1 IAL1 2020 2022-09-23 18:48:47Z Carmen Overton Post Office Box 1142 Fortson GA 31808 277164 false X www.clement-arts.org X 2012 AL The mission of Clement Arts shall be to encourage and support adoption through partnerships with musicians, artists, writers, and their communities by generating awareness and financial resources for adoptive families. 5 5 3 10 0 76861 242801 32583 34324 39 0 109444 277164 6747 29798 0 76333 131707 0 0 81130 67111 164210 228616 -54766 48548 45156 96372 1714 4382 43442 91990 The ministry of Clement Arts believes that every child is created in Gods image and has inherent value and worth. Clement Arts creates opportunities for the community to financially support families in the process of adoption through ticketed artistic events such as concerts, photography days, and art shows. false false 228616 29798 277125 The books and records of Clement Arts are well maintained and annually a Certified Public Accountant is engaged to prepare the annual Form 990. Where appropriate, effort is made to segregate incoming and outgoing funds for Clement Kids, Clement Care, Photo Days, and Concerts. Each of these various ministries are grouped as one mission effort, however, because the overrall goal of Clement Arts is to support families, either through adoption efforts, foster care efforts, as well as fine arts instruction in a fun and Christ-centered environment. Scripture is so very important to the ministry of Clement Arts with James 127 the primary verse, True spirituality that is pure in the eyes of our Father God is to make a difference in the lives of orphans, and widows in their troubles, and to refuse to be corrupted by the worlds values. 228616 true 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 true false false false false false false false false false false false false false false false false false false false false false false true 8 0 true 3 true false false false false false false false false false false false false X 5 5 false true false false false false false true true false false true true true true false true true false false AL GA X Carmen Overton 7702895529 Post Office Box 1142 Fortson GA 31808 X Carmen Overton Executive Director 040.00 X X 65000 0 0 Allen Whitley Board Chairman 004.00 X 0 0 0 Larry Young Treasurer 004.00 X X 0 0 0 Edith Moyana Secretary 004.00 X X 0 0 0 David Hancock Board Member 004.00 X 0 0 0 65000 false false false NA X 242801 242801 Clement Kids 812900 34324 34324 39 277164 X 28848 28848 950 950 0 0 65000 65000 0 54232 54232 0 0 12475 12475 0 0 2667 2667 0 0 15307 15307 24725 24725 3526 3526 2905 2905 0 11898 11898 1422 1422 0 570 570 0 0 0 475 475 Background checks 96 96 Other costs and expenses 1837 1837 Taxes/licenses other than payroll taxes 974 974 Administrative miscelleous 709 709 0 228616 228616 0 0 45156 96372 45156 96372 1714 4382 1714 4382 X 43442 91990 43442 91990 45156 96372 48548 X false false false X 27770 100675 118657 109444 277125 633671 27770 100675 118657 109444 277125 633671 633671 39 39 633710 0.99990 1.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED true Lifeline Children Services 100 Missionary Ridge Birmingham AL 35242 630896878 501c3 2483 Adoption Open Door Adoption Agency 218 E Jackson Street Thomasville GA 31792 581703392 501c3 21365 Adoption Lifesong for Orphans 101 N Western Avenue Gridley IL 61744 351902841 501c3 5000 Adoption 3 Form 990, Part I, Line 1 Clement Arts began its adoption and foster care ministry in 2012. In the past seven 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. Form 990, Part VII, Section A, Line 1a The board of Clement Arts includes five members with a very diverse and educational background, including several brokerage mangement firms and a corporate attorney. Form 990, Part VI, Section B, Line 12a From its start, Clement Arts adopted a Conflict of Interest policy consistent with the policy recommended by the Internal Revenue Service. Form 990, Part IX, Line 11c 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. Form 990, Part VIII, Line 1f During the year, the ministry received 18,873 in Payroll Protection Program loans that subsequently were forgiven. Accordingly, the income is shown as a separate line item on Part VIII. Form 990, Part IX, Line 5 and 7 In the first quarter of 2020, the ministry began using an outside payroll service to write payroll checks, make timely and accurate tax deposits, and prepare quarterly and annual payroll tax returns. While reviewing the financial information for 2020, the CPA realized that an error had been made by the service for the first quarter of 2020. Amended returns to make the proper corrections have been prepared and filed, along with any additional payroll taxes due. Corrected W-2s, etc. have also been prepared and distributed to each employee.