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Nonprofiteer
← CHARLESTON LIGHT OPERA GUILD INC

Form 990 for tax year 2023

Filed by CHARLESTON LIGHT OPERA GUILD INC.

Totals

Total revenue
$472,075
Total expenses
$434,406
Contributions and grants received
$215,123
Grants paid
$0
Program service revenue
$250,200
Investment income
$0
Other revenue
$6,752
Total assets, end of year
$447,807
Total liabilities, end of year
$13,043
Net assets or fund balances, end of year
$434,764
Program services expenses (Part IX)
$410,466
Management and general expenses
$23,940
Fundraising expenses
$0
Program service expenses (Part III)
$410,466

Program services were 94.5% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1e · Government grants (contributions)

    $18,761

  • 1f · All other contributions, gifts and grants

    $196,362

  • 2a · Program service revenue: TICKET SALES

    total $243,900 · related or exempt $243,900

  • 2b · Program service revenue: PROGRAM ADVERTISING

    total $6,300 · related or exempt $6,300

  • 11a · Other revenue: OTHER

    total $6,752 · related or exempt $6,752

  • 11e · Other revenue, total

    $6,752

Functional expenses

Part IX, the statement of functional expenses.

  • 11c · Fees: accounting

    total $6,300 · management and general $6,300

  • 12 · Advertising and promotion

    total $20,781 · program services $20,781

  • 13 · Office expenses

    total $3,301 · program services $3,301

  • 15 · Royalties

    total $39,862 · program services $39,862

  • 16 · Occupancy

    total $52,797 · program services $52,797

  • 22 · Depreciation, depletion and amortization

    total $22,456 · program services $22,456

  • 23 · Insurance

    total $11,822 · program services $10,403 · management and general $1,419

  • 24a · Other expenses: PRODUCTION MATERIALS

    total $160,363 · program services $160,363

  • 24b · Other expenses: DIRECTORS AND TECHNICIA

    total $91,049 · program services $91,049

  • 24c · Other expenses: OTHER

    total $8,752 · program services $840 · management and general $7,912

  • 24d · Other expenses: MISCELLANEOUS EXPENSE

    total $8,309 · management and general $8,309

  • 24e · All other expenses

    total $8,614 · program services $8,614

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $185,229 · end of year $186,277

  • 4 · Accounts receivable

    beginning of year $36,587 · end of year $45,018

  • 9 · Prepaid expenses and deferred charges

    beginning of year $31,201 · end of year $50,707

  • 10a · Land, buildings and equipment: cost or other basis

    $1,095,594

  • 10b · Land, buildings and equipment: accumulated depreciation

    $929,789

  • 10c · Land, buildings and equipment, net

    beginning of year $149,309 · end of year $165,805

  • 17 · Accounts payable and accrued expenses

    beginning of year $2,943 · end of year $5,918

  • 19 · Deferred revenue

    beginning of year $1,500

  • 25 · Other liabilities

    beginning of year $788 · end of year $7,125

  • 27 · Net assets without donor restrictions

    beginning of year $327,135 · end of year $357,067

  • 28 · Net assets with donor restrictions

    beginning of year $69,960 · end of year $77,697

Mission and programs · 2023

Mission

NONE

Activities or mission (Part I)

PRODUCE HIGH QUALITY MUSICAL THEATER PRODUCTIONS IN WHICH LOCAL INDIVIDUALS DEVELOP AND DISPLAY THEIR TALENTS PRESENTED AT AFFORDABLE PRICES TO THE COMMUNITY.

  • MUSICAL THEATRE PRODUCTIONS IN WHICH LOCAL INDIVIDUALS DEVELOP AND DISPLAY THEIR TALENTS, PRESENTED AT AFFORDABLE PRICES TO APPROXIMATELY 15,000 ATTENDEES EACH YEAR.

    Expenses $410,466 · Revenue $256,952

As filed on the 2023 return.

Listed in Part VII

  • Kimberly Javins

    VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    2

  • Elizabeth Cary Brown

    SECRETARY

    Total calculated
    $0
    Hours/week
    2

  • Horace Emery

    TREASURER

    Total calculated
    $0
    Hours/week
    8

  • Eric Hudnall

    PRESIDENT

    Total calculated
    $0
    Hours/week
    12

  • Anne-Marie Elliott

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Michael Gore

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Dan Foster

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Sam Crosby

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Tim Whitener

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Julie Miller

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Jennifer Marrs

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Provenance

Return type
form_990
Tax year
2023
Filed
23 September 2024
IRS schema version
2023v5.1
Source object
202442679349300989

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