The California State Capitol

Form 990-PFTax year 2025EIN 33-6339800

Clay Foundation - West

A private foundation in San Francisco, CA. Its return for tax year 2025 lists 22 grants and $727,650 paid in grants.

Tax year 2025 (period ending Jul 31, 2026), read from the IRS e-file on Nov 11, 2026. Returns reach the IRS 5 to 18 months after the year they describe.

How to apply

Preselected only

The return checks the box saying the foundation gives only to preselected organizations and does not accept unsolicited requests.

Assets and giving by year

8 returns on file
Grants paid by tax year. The latest year is in blue.
  • Tax year 2025

    $727,650

    Grants listed
    22
    Assets, end of year
    $3,343,483
  • Tax year 2024

    $646,200

    Grants listed
    21
    Assets, end of year
    $3,784,219
  • Tax year 2023

    $581,100

    Grants listed
    23
    Assets, end of year
    $3,747,797
  • Tax year 2022

    $442,500

    Grants listed
    24
    Assets, end of year
    $4,180,635
  • Tax year 2021

    $411,000

    Grants listed
    22
    Assets, end of year
    $3,652,508
  • Tax year 2020

    $391,500

    Grants listed
    24
    Assets, end of year
    $3,559,862
  • Tax year 2019

    $358,400

    Grants listed
    23
    Assets, end of year
    $3,386,411
  • Tax year 2018

    $331,500

    Grants listed
    24
    Assets, end of year
    $3,479,262

Grants paid in 2025

22 grants, largest first

As listed on the return. Grants to individuals show as “Individual”, with purpose and amount only.

  1. Sebastiani Theatre FoundationSonoma, CA

    Unrestricted operating funds.

    $100,000
  2. San Francisco PlayhouseSan Francisco, CA

    Unrestricted operating funds.

    $66,300
  3. Marin Theatre CompanyMill Valley, CA

    Unrestricted operating funds.

    $65,000
  4. Sonoma Arts LiveSonoma, CA

    Unrestricted operating funds.

    $50,000
  5. Individual

    Unrestricted operating funds.

    $45,900
  6. ExploratoriumSan Francisco, CA

    Unrestricted operating funds.

    $45,000
  7. La Luz CenterSonoma, CA

    Unrestricted operating funds.

    $40,000
  8. Cinnabar TheaterPetaluma, CA

    Unrestricted operating funds.

    $40,000
  9. Sonoma Valley Hospital FoundationSonoma, CA

    Unrestricted operating funds.

    $35,000
  10. American Conservatory TheatreSan Francisco, CA

    Unrestricted operating funds.

    $30,000
  11. Jack London Park PartnersGlen Ellen, CA

    Unrestricted operating funds.

    $30,000
  12. Individual

    Unrestricted operating funds.

    $30,000
  13. Brooks SchoolNorth Andover, MA

    Unrestricted operating funds.

    $20,000
  14. Sonoma Valley Mentoring AllianceSonoma, CA

    Unrestricted operating funds.

    $20,000
  15. Smuin BalletSan Francisco, CA

    Unrestricted operating funds.

    $20,000
  16. Sonoma Community CenterSonoma, CA

    Unrestricted operating funds.

    $15,000
  17. Individual

    Unrestricted operating funds.

    $15,000
  18. UCSF FoundationSan Francisco, CA

    Unrestricted operating funds.

    $15,000
  19. Individual

    Unrestricted operating funds.

    $15,000
  20. Sonoma Speaker SeriesSonoma, CA

    Unrestricted operating funds.

    $12,950
  21. San Francisco LGBT Community CenterSan Francisco, CA

    Unrestricted operating funds.

    $10,000
  22. Compass Family ServicesSan Francisco, CA

    Unrestricted operating funds.

    $7,500

Where the money goes

By cause: grants to organizations we matched to the IRS list of exempt organizations, by their category.

  1. Arts and culture6 grants $346,30064% of the total
  2. Education4 grants $67,95013% of the total
  3. Human services3 grants $62,50012% of the total
  4. Health1 grant $35,0006% of the total
  5. Environment1 grant $30,0006% of the total

By State

Grants to organizations with a US address, latest year.

  1. California17 grants $601,750
  2. Massachusetts1 grant $20,000

Officers, directors and trustees

3 people as filed

As filed on the return, with average hours per week and pay from the foundation.

  • Buffington Clay MillerPresident Hours 1Pay $0
  • Christine TieuSecretary Hours 1Pay $0
  • Buckner W ClayCFO Hours 1Pay $0

The return

More foundations

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Same main cause (arts and culture), giving between a quarter and four times this foundation’s where possible, nearby first.

  1. Swig FoundationSan Francisco, CA 127 grants Preselected only $750,000 giving
  2. Jaquelin Hume FoundationSan Francisco, CA 6 grants Accepts applications $750,000 giving
  3. Dan and Stacey Case Family FoundationSan Francisco, CA 43 grants Preselected only $668,819 giving
  4. PhotowingsSan Francisco, CA 6 grants Preselected only $629,015 giving
  5. The Carl and Yurie Pascarella FoundationSan Francisco, CA 9 grants Preselected only $878,000 giving