Clay Foundation West

San Francisco, CA
Tax-exempt since March 2004
EIN: 33-6339800

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Type of Nonprofit

Designated as a 501(c)(3) Organizations for any of the following purposes: religious, educational, charitable, scientific, literary, testing for public safety, fostering national or international amateur sports competition (as long as it doesn't provide athletic facilities or equipment), or the prevention of cruelty to children or animals.

Category: Philanthropy, Voluntarism and Grantmaking Foundations / Private Independent Foundations (NTEE)

Donations to this organization are tax deductible.

Revenue

$684k (2025)

Expenses

$647k (2025)

Total Assets

$3.78M (2025)

Total Liabilities

$0 (2025)

Source: Form 990 tax filings from 2012 to 2025

Tax Filings by Year

Form 990 is an information return that most organizations claiming federal tax-exempt status must file yearly with the IRS. Nonprofit Explorer has IRS digitized Form 990 data for filings processed in 2012 and later. If this organization filed an amended return, it may not be reflected below. Duplicate download links may indicate a resubmission or amendment to this organization's original return. Form 990 data is from the IRS.

Fiscal Year Ending July
2025

Revenue

$683,612

Expenses

$647,190

Net Income

$36,422

Net Assets

$3,784,219

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$20	0.0%
Interest Revenue	$135	0.0%
Dividends	$60,660	8.9%
Sales of Assets	$613,905	89.8%
Other Income	$8,892	1.3%

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$646,694	99.9%
Compensation of Officers*	$0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$3,784,219
Total Liabilities	$0
Net Assets	$3,784,219

Compensation

Key Employees and Officers	Compensation	Other
Buffington Clay Miller (President)	$0	$0
Christine Tieu (Secretary)	$0	$0
Buckner W Clay (Cfo)	$0	$0

990-PF

Filed on Aug. 7, 2025

Primary tax return for a private foundation's activities, finances, and governance

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Fiscal Year Ending July
2024

Revenue

$169,323

Expenses

$602,161

Net Income

-$432,838

Net Assets

$3,747,797

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$23	0.0%
Interest Revenue	$406	0.2%
Dividends	$56,654	33.5%
Sales of Assets	$112,240	66.3%
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$581,619	96.6%
Compensation of Officers*	$0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$3,747,797
Total Liabilities	$0
Net Assets	$3,747,797

Compensation

Key Employees and Officers	Compensation	Other
Buffington Clay Miller (President)	$0	$0
Christine Tieu (Secretary)	$0	$0
Buckner W Clay (Cfo)	$0	$0

990-PF

Filed on Aug. 27, 2024

Primary tax return for a private foundation's activities, finances, and governance

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Fiscal Year Ending July
2023

Revenue

$977,957

Expenses

$449,830

Net Income

$528,127

Net Assets

$4,180,635

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$19	0.0%
Interest Revenue	$383	0.0%
Dividends	$53,373	5.5%
Sales of Assets	$924,182	94.5%
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$442,992	98.5%
Compensation of Officers*	$0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$4,180,635
Total Liabilities	$0
Net Assets	$4,180,635

Compensation

Key Employees and Officers	Compensation	Other
Buffington Clay Miller (President)	$0	$0
Christine Tieu (Secretary)	$0	$0
Buckner W Clay (Cfo)	$0	$0

990-PF

Filed on Sept. 12, 2023

Primary tax return for a private foundation's activities, finances, and governance

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Fiscal Year Ending July
2022

Revenue

$514,695

Expenses

$422,049

Net Income

$92,646

Net Assets

$3,652,508

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$23	0.0%
Interest Revenue	$18	0.0%
Dividends	$60,442	11.7%
Sales of Assets	$454,212	88.2%
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$411,433	97.5%
Compensation of Officers*	$0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$3,652,508
Total Liabilities	$0
Net Assets	$3,652,508

Compensation

Key Employees and Officers	Compensation	Other
Buffington Clay Miller (President)	$0	$0
Christine Tieu (Secretary)	$0	$0
Buckner W Clay (Cfo)	$0	$0

990-PF

Filed on Aug. 26, 2022

Primary tax return for a private foundation's activities, finances, and governance

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Fiscal Year Ending July
2021

Revenue

$571,375

Expenses

$397,924

Net Income

$173,451

Net Assets

$3,559,861

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$28	0.0%
Interest Revenue	$11	0.0%
Dividends	$56,047	9.8%
Sales of Assets	$515,289	90.2%
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$391,934	98.5%
Compensation of Officers*	$0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$3,559,862
Total Liabilities	$1
Net Assets	$3,559,861

Compensation

Key Employees and Officers	Compensation	Other
Buffington Clay Miller (President)	$0	$0
Christine Tieu (Secretary)	$0	$0
Buckner W Clay (Cfo)	$0	$0

990-PF

Filed on Sept. 23, 2021

Primary tax return for a private foundation's activities, finances, and governance

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Fiscal Year Ending July
2020

Revenue

$268,469

Expenses

$361,320

Net Income

-$92,851

Net Assets

$3,386,410

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$27	0.0%
Interest Revenue	$36	0.0%
Dividends	$54,235	20.2%
Sales of Assets	$214,171	79.8%
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$358,841	99.3%
Compensation of Officers*	$0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$3,386,411
Total Liabilities	$1
Net Assets	$3,386,410

Compensation

Key Employees and Officers	Compensation	Other
Buffington Clay Miller (President)	$0	$0
Christine Tieu (Secretary)	$0	$0
Buckner W Clay (Cfo)	$0	$0

990-PF

Filed on Aug. 25, 2020

Primary tax return for a private foundation's activities, finances, and governance

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Fiscal Year Ending July
2019

Revenue

$284,794

Expenses

$339,907

Net Income

-$55,113

Net Assets

$3,479,262

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$20	0.0%
Interest Revenue	$291	0.1%
Dividends	$68,374	24.0%
Sales of Assets	$216,109	75.9%
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$331,927	97.7%
Compensation of Officers*	$0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$3,479,262
Total Liabilities	$0
Net Assets	$3,479,262

Compensation

Key Employees and Officers	Compensation	Other
Buffington Clay Miller (President)	$0	$0
Christine Tieu (Secretary)	$0	$0
Buckner W Clay (Cfo)	$0	$0

990-PF

Filed on Sept. 10, 2019

Primary tax return for a private foundation's activities, finances, and governance

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Fiscal Year Ending July
2018

Revenue

$365,214

Expenses

$261,081

Net Income

$104,133

Net Assets

$3,534,375

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$26	0.0%
Interest Revenue	$1,450	0.4%
Dividends	$52,305	14.3%
Sales of Assets	$311,433	85.3%
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$263,477	> 100%
Compensation of Officers*	$0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$3,534,375
Total Liabilities	$0
Net Assets	$3,534,375

Compensation

Key Employees and Officers	Compensation	Other
Buffington Clay Miller (President)	$0	$0
Christine Tieu (Secretary)	$0	$0
Buckner W Clay (Cfo)	$0	$0

990-PF

Filed on Aug. 23, 2018

Primary tax return for a private foundation's activities, finances, and governance

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Fiscal Year Ending July
2017

Revenue

$369,835

Expenses

$231,727

Net Income

$138,108

Net Assets

$3,430,242

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$27	0.0%
Interest Revenue	$31	0.0%
Dividends	$43,205	11.7%
Sales of Assets	$326,572	88.3%
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$231,362	99.8%
Compensation of Officers*	$0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$3,430,242
Total Liabilities	$0
Net Assets	$3,430,242

Compensation

Key Employees and Officers	Compensation	Other
Buffington Clay Miller (President)	$0	$0
Christine Tieu (Secretary)	$0	$0
Buckner W Clay (Cfo)	$0	$0

990-PF

Filed on Sept. 21, 2017

Primary tax return for a private foundation's activities, finances, and governance

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Fiscal Year Ending July
2016

Revenue

$89,139

Expenses

$222,580

Net Income

-$133,441

Net Assets

$3,292,134

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$26	0.0%
Interest Revenue	$12	0.0%
Dividends	$51,944	58.3%
Sales of Assets	$37,157	41.7%
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$205,528	92.3%
Compensation of Officers*	$0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$3,292,134
Total Liabilities	$0
Net Assets	$3,292,134

Compensation

Key Employees and Officers	Compensation	Other
Buffington Clay Miller (President)	$0	$0
George A Miller (Secretary)	$0	$0
Buckner W Clay (Cfo)	$0	$0

990-PF

Filed on Sept. 8, 2016

Primary tax return for a private foundation's activities, finances, and governance

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Fiscal Year Ending July
2015

Revenue

$1,004,230

Expenses

$191,957

Net Income

$812,273

Net Assets

$3,425,575

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$23	0.0%
Interest Revenue	$106	0.0%
Dividends	$38,503	3.8%
Sales of Assets	$965,598	96.2%
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$188,479	98.2%
Compensation of Officers*	$0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$3,425,575
Total Liabilities	$0
Net Assets	$3,425,575

Compensation

Key Employees and Officers	Compensation	Other
Buffington Clay Miller (President)	$0	$0
George A Miller (Secretary)	$0	$0
Buckner W Clay (Cfo)	$0	$0

990-PF

Filed on Nov. 7, 2015

Primary tax return for a private foundation's activities, finances, and governance

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Fiscal Year Ending July
2014

Revenue

$450,329

Expenses

$150,011

Net Income

$300,318

Net Assets

$2,613,302

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$25	0.0%
Interest Revenue	$40	0.0%
Dividends	$23,814	5.3%
Sales of Assets	$426,450	94.7%
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$144,081	96.0%
Compensation of Officers*	$0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$2,613,302
Total Liabilities	$0
Net Assets	$2,613,302

990-PF

Primary tax return for a private foundation's activities, finances, and governance

PDF

Fiscal Year Ending July
2013

Revenue

$352,684

Expenses

$119,376

Net Income

$233,308

Net Assets

$2,312,984

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$19	0.0%
Interest Revenue	$7	0.0%
Dividends	$31,656	9.0%
Sales of Assets	$321,002	91.0%
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$117,681	98.6%
Compensation of Officers*	$0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$2,312,984
Total Liabilities	$0
Net Assets	$2,312,984

990-PF

Primary tax return for a private foundation's activities, finances, and governance

PDF

Fiscal Year Ending July
2012

Revenue

$131,576

Expenses

$130,636

Net Income

$940

Net Assets

$2,167,365

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$21	0.0%
Interest Revenue	$8	0.0%
Dividends	$22,981	17.5%
Sales of Assets	$108,566	82.5%
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$130,021	99.5%
Compensation of Officers*	$0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$2,167,365
Total Liabilities	$0
Net Assets	$2,167,365

990-PF

Primary tax return for a private foundation's activities, finances, and governance

Primary tax return for a private foundation's activities, finances, and governance

PDF

PDF (2 of 2)

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Clay Foundation West

Organization summary

Type of Nonprofit

Summary charts: organization finances over time

Revenue $684k (2025)

Expenses $647k (2025)

Total Assets $3.78M (2025)

Total Liabilities $0 (2025)

Tax Filings by Year

Fiscal Year Ending July 2025

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending July 2024

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending July 2023

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending July 2022

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending July 2021

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending July 2020

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending July 2019

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending July 2018

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending July 2017

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending July 2016

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending July 2015

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending July 2014

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Document Links

990-PF

Revenue

$684k (2025)

Expenses

$647k (2025)

Total Assets

$3.78M (2025)

Total Liabilities

$0 (2025)

Fiscal Year Ending July
2025

Fiscal Year Ending July
2024

Fiscal Year Ending July
2023

Fiscal Year Ending July
2022

Fiscal Year Ending July
2021

Fiscal Year Ending July
2020

Fiscal Year Ending July
2019

Fiscal Year Ending July
2018

Fiscal Year Ending July
2017

Fiscal Year Ending July
2016

Fiscal Year Ending July
2015

Fiscal Year Ending July
2014

Fiscal Year Ending July
2013

Fiscal Year Ending July
2012

Fiscal Year Ending July
2011

Fiscal Year Ending July
2010

Fiscal Year Ending July
2009

Fiscal Year Ending July
2008

Fiscal Year Ending July
2007

Fiscal Year Ending July
2006

Fiscal Year Ending July
2005

Fiscal Year Ending July
2004