Clay Studio
Public records show a registered, tax-exempt organization in good standing.
What it says it does
PROVIDE CLAY ART FACILITIES, CLASSES AND MENTORING TO THE PUBLIC.
- Income
- $829,807
- Spending
- $1.4 million
- Spent on programs
- 83%
- Reserves
- 3.1 months of spending
- Largest source of income
- fees for its services, 94%
- Employees
- 22
- Volunteers
- 12
- Highest pay
- $131,440, executive director
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Fair: 55 out of 100.
Reserves
20 of 35Spendable reserves would cover 3.1 months of spending.
Debt
20 of 20It owes 5% of what it owns.
Living within its means
0 of 15Spending exceeded income by 64% of income.
Income trend
0 of 15Income fell 52% on the year before.
Spending floor
15 of 1583% of spending went to programs and raising each dollar of donations cost 0 cents.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Fair: 64 out of 100.
Independent board
18 of 254 of 4 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
0 of 8Reports no written whistleblower policy.
Record keeping policy
0 of 7Reports no written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
0 of 5Reports no independent review process for its chief executive's pay.
Independent check of accounts
6 of 15Its accounts were not audited or reviewed by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (1)
- $1.1 million spent. In 2024, Clay Studio dba Maker House provided ceramics facilities and kiln firings to artists, aspiring artists, and hobbyists in the local community. Across six class terms, it served an average of 138 students in multi-week classes, with additional students participating in workshops and single-day classes. Offerings included outreach to the visually impaired through haptic throwing classes and low-cost events where community members, including children, could try wheel-thrown pottery.The Emerging Artist Program supported three artists at no cost during summer 2024, offering a three-month studio membership, a free 8-week class, critiques, and mentorship. This gave them space and guidance to refine their practice and explore new ideas. Maker House also hosted multiple interns, providing training in kiln operation, glaze development, and related techniques.Several visiting artists participated in residencies and gallery shows, gaining access to unique 3D clay and plastic printing equipment. Guests included Amanda Salov, Timea Tihanyi, Adams Puryear, Richard Notkin, Vince Palacios, Virginia San Fratello, Michelle Griffoul, and Joey Watson. Exhibitions included the Clay National, a summer member show, and a showcase of local high school student workbringing diverse ceramic art to the Santa Barbara community.Maker House donated workshops to local nonprofits for fundraising, contributed glazed bowls to the Santa Barbara Foodbank's Empty Bowls event, and participated in a Santa Barbara Public Library program. It also worked with Slingshot, an organization supporting artists with disabilities, to tour the studio and develop their ceramics program.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2024.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since January 2020.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.