﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2024v5.2" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-08-19T12:25:30-07:00</ReturnTs>
    <TaxPeriodEndDt>2025-06-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>853304783</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>TEMEN FARROS CO CPAS</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>2730 LONE TREE WAY STE 4</AddressLine1Txt>
        <CityNm>ANTIOCH</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>94509</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-07-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>202995186</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>CLAY ARTS GUILD</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>CO CIVIC ARTS EDUCATION</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>CLAY</BusinessNameControlTxt>
      <PhoneNum>9252569828</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 8039</AddressLine1Txt>
        <CityNm>WALNUT CREEK</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>94596</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>PATRICIA ALGER</PersonNm>
      <PersonTitleTxt>President</PersonTitleTxt>
      <SignatureDt>2025-08-19</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>CHRISTOPHER FARROS</PreparerPersonNm>
      <PTIN>P02305362</PTIN>
      <PhoneNum>9257572661</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="IRS990EZ" referenceDocumentId="IRS990ScheduleO" softwareId="24020490" softwareVersionNum="2024v5.2">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>WWW.CLAYARTSGUILD.COM</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="IRS990ScheduleA">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>50248</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>15051</ContributionsGiftsGrantsEtcAmt>
      <InvestmentIncomeAmt>1798</InvestmentIncomeAmt>
      <CostOrOtherBasisExpenseSaleAmt>0</CostOrOtherBasisExpenseSaleAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="IRS990ScheduleG">33399</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>20353</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>13046</SpecialEventsNetIncomeLossAmt>
      <CostOfGoodsSoldAmt>0</CostOfGoodsSoldAmt>
      <TotalRevenueAmt>29895</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>1981</FeesAndOtherPymtToIndCntrctAmt>
      <PrintingPublicationsPostageAmt>36</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>16729</OtherExpensesTotalAmt>
      <TotalExpensesAmt>18746</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>11149</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>52738</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>63887</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>53747</BOYAmt>
        <EOYAmt>59307</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <EOYAmt>6186</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>53747</BOYAmt>
        <EOYAmt>65493</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>1009</BOYAmt>
        <EOYAmt>1606</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>52738</BOYAmt>
        <EOYAmt>63887</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>CLAY ARTS GUILD IS A NON-PROFIT ORGANIZATION LOCATED AT THE CIVIC ARTS CENTER INWALNUT CREEK, CALIFORNIA. THE MISSION OF THE CLAY ARTS GUILD IS TO:1. ASSIST AND ENCOURAGE CERAMICS STUDENTS TO DEVELOP AND IMPROVE THEIR SKILLS ANDUNDERSTANDING OF THE MEDIA, AND2. CONTRIBUTE ACTIVELY TOWARD IMPROVING THE PROGRAM OF THE CIVIC ARTS CERAMICSTUDIO THROUGH APPROPRIATE FINANCIAL AND OPERATIONAL AID.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>THREE-HOUR CERAMIC CLASSES ARE OFFERED WEEKLY THROUGH CIVIC ARTS EDUCATION (CAE)OF WALNUT CREEK, CALIFORNIA, WITH 250 TO 300 STUDENT ENROLLMENTS PER 8 TO 10-WEEKSESSION. REGULAR CLASSES INCLUDE BEGINNING, INTERMEDIATE AND ADVANCED THROWING ANDHAND BUILDING, SCULPTURE, RAKU AND TEEN CLAY CLASSES. A CITY OF WALNUT CREEKEMPLOYEE MANAGES THE STUDIO. THE INSTRUCTORS ARE CHOSEN BASED ON CERAMIC EXPERTISEAND TEACHING ABILITIES.THE CLAY ARTS GUILD (CAG) IS OPEN TO ALL STUDENTS ENROLLED IN CLASSES, ALLOWINGITS MEMBERS TO WORK IN THE STUDIO DURING NON-CLASS TIME. THE STUDIO ALSO OFFERSSPECIAL PERIODIC WORKSHOPS WITH INVITED ARTISTS AS WELL AS TWO ANNUAL CERAMICSALES, AVAILABLE FOR GUILD MEMBERS.STUDIO EQUIPMENT INCLUDES: ELECTRIC WHEELS, KICK WHEELS, CONE 10 REDUCTION KILNS,ELECTRIC KILNS FOR LOW FIRE, RAKU KILN, SALT KILN, SLAB ROLLER, EXTRUDER, FULLYEQUIPPED DAMP AND GLAZE ROOMS AND LARGE WORK AREAS.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>15483</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>15483</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>PATRICIA ALGER</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MARY ELLEN BROWNELL</PersonNm>
        <TitleTxt>Vice President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JULIE DANDLIKER</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>WILLIAM SHAAF</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <TaxImposedOnOrganizationMgrAmt>0</TaxImposedOnOrganizationMgrAmt>
      <TaxReimbursedByOrganizationAmt>0</TaxReimbursedByOrganizationAmt>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>EILEEN CHEW</PersonNm>
        <USAddress>
          <AddressLine1Txt>43 REMINGTON COURT</AddressLine1Txt>
          <CityNm>DANVILLE</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>94526</ZIPCd>
        </USAddress>
        <PhoneNum>9258904470</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="IRS990ScheduleA" softwareId="24020490" softwareVersionNum="2024v5.2">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>14246</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>1716</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1995</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>6433</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>15051</CurrentTaxYearAmt>
        <TotalAmt>39441</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <TotalAmt>0</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <GrossReceiptsNonUnrltBusGrp>
        <TotalAmt>0</TotalAmt>
      </GrossReceiptsNonUnrltBusGrp>
      <TaxRevLeviedOrgnztnlBnft509Grp>
        <TotalAmt>0</TotalAmt>
      </TaxRevLeviedOrgnztnlBnft509Grp>
      <GovtFurnSrvcFcltsVl509Grp>
        <TotalAmt>0</TotalAmt>
      </GovtFurnSrvcFcltsVl509Grp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>14246</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>1716</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1995</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>6433</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>15051</CurrentTaxYearAmt>
        <TotalAmt>39441</TotalAmt>
      </Total509Grp>
      <AmountsRcvdDsqlfyPersonGrp>
        <TotalAmt>0</TotalAmt>
      </AmountsRcvdDsqlfyPersonGrp>
      <SubstantialContributorsAmtGrp>
        <TotalAmt>0</TotalAmt>
      </SubstantialContributorsAmtGrp>
      <PublicSupportTotal509Amt>39441</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <TotalAmt>0</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <Post1975UBTIGrp>
        <TotalAmt>0</TotalAmt>
      </Post1975UBTIGrp>
      <NetIncomeFromOtherUBIGrp>
        <TotalAmt>0</TotalAmt>
      </NetIncomeFromOtherUBIGrp>
      <OtherIncome509Grp>
        <TotalAmt>0</TotalAmt>
      </OtherIncome509Grp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>14246</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>1716</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1995</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>6433</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>15051</CurrentTaxYearAmt>
        <TotalAmt>39441</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>1.00000</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleG documentId="IRS990ScheduleG" softwareId="24020490" softwareVersionNum="2024v5.2">
      <FundraisingEventInformationGrp>
        <Event1Nm>ART SALES</Event1Nm>
        <GrossReceiptsEvent1Amt>14551</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>14551</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>15622</OtherDirectExpensesEvent1Amt>
        <Event2Nm>CHILI BOWL FUNDRAISER</Event2Nm>
        <GrossReceiptsEvent2Amt>8515</GrossReceiptsEvent2Amt>
        <GrossRevenueEvent2Amt>8515</GrossRevenueEvent2Amt>
        <OtherDirectExpensesEvent2Amt>804</OtherDirectExpensesEvent2Amt>
        <OtherEventsTotalCnt>1</OtherEventsTotalCnt>
        <GrossReceiptsOtherEventsAmt>5504</GrossReceiptsOtherEventsAmt>
        <GrossRevenueOtherEventsAmt>5504</GrossRevenueOtherEventsAmt>
        <GrossReceiptsTotalAmt>28570</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>28570</GrossRevenueTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>16426</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>16426</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>12144</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="IRS990ScheduleO" softwareId="24020490" softwareVersionNum="2024v5.2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1012</FormAndLineReferenceDesc>
        <ExplanationTxt>Insurance $1459</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1</FormAndLineReferenceDesc>
        <ExplanationTxt>STUDIO ENHANCEMENTS $7000</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.2</FormAndLineReferenceDesc>
        <ExplanationTxt>SCHOLOARSHIPS $3500</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.3</FormAndLineReferenceDesc>
        <ExplanationTxt>PROFESSIONAL DEVELPOMENT $1000</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.4</FormAndLineReferenceDesc>
        <ExplanationTxt>HOSPITALITY $946</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.5</FormAndLineReferenceDesc>
        <ExplanationTxt>CLAY COUPONS $908</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.6</FormAndLineReferenceDesc>
        <ExplanationTxt>APPRECIATION GIFTS $664</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.7</FormAndLineReferenceDesc>
        <ExplanationTxt>OPERATIONS $465</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.8</FormAndLineReferenceDesc>
        <ExplanationTxt>BANK CHARGES $462</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.9</FormAndLineReferenceDesc>
        <ExplanationTxt>DUES &amp; SUBS $223</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.10</FormAndLineReferenceDesc>
        <ExplanationTxt>CORPORATION COSTS $102</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Assets.1011</FormAndLineReferenceDesc>
        <ExplanationTxt>Prepaid Expenses and Deferred Charges - Beginning $0 Prepaid Expenses and Deferred Charges - Ending $6186</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Total Liabilities.1001</FormAndLineReferenceDesc>
        <ExplanationTxt>Accounts Payable and Accrued Expenses - Beginning $1009 Accounts Payable and Accrued Expenses - Ending $1606</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>