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Nonprofiteer
← CHARLESTON GAILLARD MANAGEMENT CORPORATION

Form 990 for tax year 2023

Filed by CHARLESTON GAILLARD MANAGEMENT CORPORATION.

Totals

Total revenue
$11,012,738
Total expenses
$11,985,257
Contributions and grants received
$2,958,853
Grants paid
$0
Program service revenue
$7,672,655
Investment income
$322,544
Other revenue
$58,686
Total assets, end of year
$8,283,303
Total liabilities, end of year
$2,090,099
Net assets or fund balances, end of year
$6,193,204
Program services expenses (Part IX)
$10,227,488
Management and general expenses
$1,079,075
Fundraising expenses
$678,694
Program service expenses (Part III)
$10,227,488

Program services were 85.3% 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.

  • 1b · Membership dues

    $286,508

  • 1e · Government grants (contributions)

    $50,000

  • 1f · All other contributions, gifts and grants

    $2,622,345

  • 2a · Program service revenue: PERFORMANCE EVENT REVENUE

    total $3,053,716 · related or exempt $3,053,716

  • 2b · Program service revenue: RENTAL REVENUE

    total $2,314,267 · related or exempt $2,314,267

  • 2c · Program service revenue: FOOD AND BEVERAGE

    total $1,262,310 · related or exempt $1,262,310

  • 2d · Program service revenue: TICKETING AND OTHER FEES

    total $1,042,362 · related or exempt $1,042,362

  • 3 · Investment income

    total $221,380 · related or exempt $221,380

  • 4 · Income from investment of tax-exempt bond proceeds

    total $101,164 · related or exempt $101,164

  • 11a · Other revenue: CSO SUPPORT SERVICES

    total $58,686 · related or exempt $58,686

  • 11e · Other revenue, total

    $58,686

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $617,544 · program services $370,527 · management and general $185,263 · fundraising $61,754

  • 7 · Other salaries and wages

    total $3,269,248 · program services $2,485,685 · management and general $317,981 · fundraising $465,582

  • 11g · Fees: other

    total $216,339 · program services $6,946 · management and general $202,268 · fundraising $7,125

  • 12 · Advertising and promotion

    total $334,358 · program services $101,714 · management and general $229,402 · fundraising $3,242

  • 14 · Information technology

    total $309,867 · program services $256,799 · management and general $29,475 · fundraising $23,593

  • 16 · Occupancy

    total $29,000 · program services $14,500 · management and general $14,500

  • 19 · Conferences, conventions and meetings

    total $83,987 · program services $69,560 · management and general $10,073 · fundraising $4,354

  • 22 · Depreciation, depletion and amortization

    total $100,670 · program services $83,198 · management and general $8,626 · fundraising $8,846

  • 23 · Insurance

    total $82,991 · program services $67,203 · management and general $13,444 · fundraising $2,344

  • 24a · Other expenses: PRODUCTION COSTS

    total $6,303,762 · program services $6,303,762

  • 24b · Other expenses: VENUE OPERATIONS AND MA

    total $334,314 · program services $333,271 · management and general $1,043

  • 24c · Other expenses: FUNDRAISING

    total $90,992 · fundraising $90,992

  • 24d · Other expenses: PARKING

    total $90,960 · program services $86,453 · fundraising $4,507

  • 24e · All other expenses

    total $121,225 · program services $47,870 · management and general $67,000 · fundraising $6,355

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $2,888,275 · end of year $1,492,180

  • 2 · Savings and temporary cash investments

    beginning of year $3,946,411 · end of year $3,657,034

  • 3 · Pledges and grants receivable

    beginning of year $659,056 · end of year $738,368

  • 4 · Accounts receivable

    beginning of year $1,209,968 · end of year $1,201,506

  • 9 · Prepaid expenses and deferred charges

    beginning of year $83,680 · end of year $227,786

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

    $932,877

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

    $579,674

  • 10c · Land, buildings and equipment, net

    beginning of year $368,751 · end of year $353,203

  • 12 · Investments: other securities

    beginning of year $512,061 · end of year $613,226

  • 17 · Accounts payable and accrued expenses

    beginning of year $803,764 · end of year $680,429

  • 19 · Deferred revenue

    beginning of year $1,698,715 · end of year $1,409,670

  • 27 · Net assets without donor restrictions

    beginning of year $7,147,223 · end of year $6,160,704

  • 28 · Net assets with donor restrictions

    beginning of year $18,500 · end of year $32,500

Mission and programs · 2023

Mission

THE MISSION OF THE CHARLESTON GAILLARD MANAGEMENT CORPORATION IS TO PROVIDE THE LOWCOUNTRY WITH A WORLD-CLASS PERFORMANCE HALL, ELEGANT VENUE SPACE, AND VIBRANT EDUCATIONAL OPPORTUNITIES THAT INSPIRE OUR DYNAMIC COMMUNITY THROUGH THE POWER OF THE PERFORMING ARTS.

  • SCHEDULING, PROMOTING AND SELLING TICKETS FOR PERFORMANCES OCCURRING IN THE CENTER, ALONG WITH THE MANAGEMENT OF THE VENUE RENTALS AND THE MAINTENANCE, TECHNICAL SUPPORT, AND OTHER ACTIVITIES RELATED TO THE PERFORMANCES.

    Expenses $10,227,488 · Revenue $7,672,655

As filed on the 2023 return.

Listed in Part VII

  • HELEN HILL

    BOARD CHAIR

    Total calculated
    $0
    Hours/week
    0.5

  • EDWARD TED LEGASEY

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    0.5

  • THE HONORABLE KEITH WARING

    SECRETARY

    Total calculated
    $0
    Hours/week
    0.5

  • DR RENEE ANDERSON

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.5

  • NELLA BARKLEY

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.5

  • DR P GEORGE BENSON

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.5

  • DAVID BERMINGHAM

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.5

  • DR JEFFREY DILISI

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.5

  • LARRY GILLESPIE

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.5

  • STANFIELD GRAY

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.5

  • JOYCE GREEN

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.5

  • MASON HOLLAND

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.5

  • PAUL KIP HOOKER JR

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.5

  • MARTHA RIVERS INGRAM

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.5

  • CHARLES PATRICK

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.5

  • DEE ROBINSON

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.5

  • JEFFREY WEINGARTEN

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.5

  • LISSA FRENKEL

    PRESIDENT & CEO

    Total calculated
    $399,383
    From this org
    $355,166
    From related orgs
    $0
    Other
    $44,217
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $317,726
    Bonus
    $37,440
    Other
    $0
    Deferred
    $13,200
    Nontaxable benefits
    $31,017
    Filer's total
    $399,383

  • TASHA GANDY

    CFO & TREASURER

    Total calculated
    $218,161
    From this org
    $171,078
    From related orgs
    $0
    Other
    $47,083
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $151,278
    Bonus
    $19,800
    Other
    $0
    Deferred
    $28,000
    Nontaxable benefits
    $19,083
    Filer's total
    $218,161

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. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Written employment contract
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2023
Filed
15 May 2025
IRS schema version
2023v6.0
Source object
202501359349304080

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