Civic Intelligence

Charleston Library Society

EIN 57-0314372 • 501(c)3 • Charleston, SC

View Organization Page

Profile

Founded in 1748, the charleston library society (the society) is the south's oldest cultural institution and the third oldest library in the united states. For more than 250 years, it has collected, preserved and made available cultural materials for the use of its members and researchers around the world. Today, it is a circulating library and a repository of rare books periodicals, manuscripts, clippings, maps, directories, almanacs and visual materials.

164 King StreetCharleston, SC 29401

charlestonlibrarysociety.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

11th percentile

0.00x

Higher debt load relative to assets than 11% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

13th percentile

0.02x

Higher debt load relative to revenue than 13% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

67th percentile

14%

Higher net margin than 67% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

62nd percentile

$223,170

Higher top officer pay than 62% of similar nonprofits.

Top officer pay equals 8.9% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

53rd percentile

5.3%

Faster asset growth than 53% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

47th percentile

5.7%

Faster revenue growth than 47% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets11th percentile

Assets

Up

$15,012,678

Up $754,227 (+5.3%) from 2023

Liabilities

Up

$42,067

Up $10,897 (+35%) from 2023

Net Assets

Up

$14,970,611

Up $743,330 (+5.2%) from 2023

Operations
Liabilities / Revenue13th percentileNet Margin67th percentile

Revenue

Up

$2,496,320

Up $134,069 (+5.7%) from 2023

Expenses

Up

$2,155,557

Up $228,828 (+12%) from 2023

Net Income

Down

$340,763

Down $94,759 (-22%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth53rd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$20M$15M$10M$5.0M$0Assets 2011: $6,457,041Liabilities 2011: $13,287Net Assets 2011: $6,443,7542011Assets 2012: $7,016,479Liabilities 2012: $25,944Net Assets 2012: $6,990,5352012Assets 2013: $7,645,019Liabilities 2013: $15,941Net Assets 2013: $7,629,0782013Assets 2014: $7,761,238Liabilities 2014: $13,864Net Assets 2014: $7,747,3742014Assets 2015: $7,288,048Liabilities 2015: $58,163Net Assets 2015: $7,229,8852015Assets 2016: $7,251,243Liabilities 2016: $44,189Net Assets 2016: $7,207,0542016Assets 2017: $9,059,260Liabilities 2017: $967,389Net Assets 2017: $8,091,8712017Assets 2018: $9,912,702Liabilities 2018: $712,152Net Assets 2018: $9,200,5502018Assets 2019: $12,296,233Liabilities 2019: $222,012Net Assets 2019: $12,074,2212019Assets 2020: $13,479,578Liabilities 2020: $213,358Net Assets 2020: $13,266,2202020Assets 2021: $14,304,984Liabilities 2021: $31,041Net Assets 2021: $14,273,9432021Assets 2022: $13,337,092Liabilities 2022: $296,924Net Assets 2022: $13,040,1682022Assets 2023: $14,258,451Liabilities 2023: $31,170Net Assets 2023: $14,227,2812023Assets 2024: $15,012,678Liabilities 2024: $42,067Net Assets 2024: $14,970,6112024

Highlighted filing

2024

Assets$15,012,678
Liabilities$42,067
Net Assets$14,970,611
Open 2024 Filing

Operations Trend

Revenue Growth47th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $783,9582011Revenue 2012: $851,638Expenses 2012: $795,028Net Income 2012: $56,6102012Revenue 2013: $1,046,974Expenses 2013: $844,881Net Income 2013: $202,0932013Revenue 2014: $1,093,880Expenses 2014: $969,651Net Income 2014: $124,2292014Revenue 2015: $940,762Expenses 2015: $1,104,846Net Income 2015: -$164,0842015Revenue 2016: $1,123,537Expenses 2016: $1,139,477Net Income 2016: -$15,9402016Revenue 2017: $1,796,371Expenses 2017: $1,282,631Net Income 2017: $513,7402017Revenue 2018: $3,273,209Expenses 2018: $1,448,413Net Income 2018: $1,824,7962018Revenue 2019: $3,487,010Expenses 2019: $1,441,707Net Income 2019: $2,045,3032019Revenue 2020: $2,047,004Expenses 2020: $1,476,711Net Income 2020: $570,2932020Revenue 2021: $3,273,061Expenses 2021: $1,732,571Net Income 2021: $1,540,4902021Revenue 2022: $1,787,905Expenses 2022: $2,001,783Net Income 2022: -$213,8782022Revenue 2023: $2,362,251Expenses 2023: $1,926,729Net Income 2023: $435,5222023Revenue 2024: $2,496,320Expenses 2024: $2,155,557Net Income 2024: $340,7632024

Highlighted filing

2024

Revenue$2,496,320
Expenses$2,155,557
Net Income$340,763
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$15,012,678
Liabilities
$42,067
Net assets
$14,970,611
Revenue
$2,496,320
Expenses
$2,155,557
Net income
$340,763
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$15.0$0.04$15.0$2.50$2.16$0.34
2023Summary only. Only limited summary data is available for this year.$14.3$0.03$14.2$2.36$1.93$0.44
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$13.3$0.30$13.0$1.79$2.00$0.21
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$14.3$0.03$14.3$3.27$1.73$1.54
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$13.5$0.21$13.3$2.05$1.48$0.57
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$12.3$0.22$12.1$3.49$1.44$2.05
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.91$0.71$9.20$3.27$1.45$1.82
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.06$0.97$8.09$1.80$1.28$0.51
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.25$0.04$7.21$1.12$1.14$0.02
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.29$0.06$7.23$0.94$1.10$0.16
2014Detailed filing. Detailed filing data is available for this year.$7.76$0.01$7.75$1.09$0.97$0.12
2013Detailed filing. Detailed filing data is available for this year.$7.65$0.02$7.63$1.05$0.84$0.20
2012Summary only. Only limited summary data is available for this year.$7.02$0.03$6.99$0.85$0.80$0.06
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.46$0.01$6.44$0.78
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 13, 2025
Return Version
2024v5.2
Gross Receipts
$4,844,180
Mission and Program Overview

Mission

Founding in 1748, the charleston library society (the society) is the south's oldest cultural institution and the second oldest circulating library in the united states.

Our mission is to: Providing educational opportunities for all ages children through adults; Conserving, preserving, exhibiting and expanding its collections; Using technology to improve access to and understanding of the Librarys collections; Offering lectures and programs on common literary and historical interests; Collaborating with other cultural institutions on subjects of common interest; Providing a literary and historical archival center for scholars, researchers and students; and Providing programs that offer life-long learning opportunities to the community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$6,604,732$7,116,130▲ $511,398
Land, Buildings, and Equipment, Net$5,342,375$5,221,856▼ $120,519
Savings and Temporary Cash Investments$1,842,383$1,851,821▲ $9,438
Cash and Non-Interest-Bearing Accounts$373,930$806,950▲ $433,020
Prepaid Expenses and Deferred Charges$6,781$9,551▲ $2,770
Pledges and Grants Receivable$88,250$6,370▼ $81,880
Total Assets$14,258,451$15,012,678▲ $754,227
Liabilities
Accounts Payable and Accrued Expenses$24,857$28,867▲ $4,010
Deferred Revenue$3,113$10,000▲ $6,887
Other Liabilities$3,200$3,200→ $0
Total Liabilities$31,170$42,067▲ $10,897
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$11,465,746$12,006,870▲ $541,124
Net Assets With Donor Restrictions$2,761,535$2,963,741▲ $202,206
Total Net Assets Fund Balance$14,227,281$14,970,611▲ $743,330
Total Liabilities and Net Assets / Fund Balance$14,258,451$15,012,678▲ $754,227

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$4,837,218$1,887,106$6,724,324
Equipment$120,638$570,692$691,330
Land$264,000-$264,000

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$16,000---$16,000
2023$16,000---$16,000
2022$16,000---$16,000
2021$16,000---$16,000
2020$16,000---$16,000
Compensation and Service Providers
Top Officer Pay62nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Laura PelzerExecutive DirectorFT$197,970$25,200$223,170

Board Members and Trustees

NameTitle
Jack D McSpadden JrPresident
Diana HambletonVice President
Andrew R TewDirector
Ann M AuburnDirector
Carl A WiseDirector
Chevon C HerbertDirector
Deborah C FisherDirector
Elisa B von MarschallDirector
Emily-Elise MartinDirector
James C Mabry IVDirector
James O TreyzDirector
James W BradshawDirector
Jerrold MitchellDirector
John A HillDirector
Lee PringleDirector
Lewis S Kunkel IIIDirector
M Edward SellersDirector
Samuel L EasleyDirector
Stevenson B BennettDirector
Susan DiCamilloDirector
Wendy C H WellinDirector
Anne P KeigherExecutive Committee
Gina StoufferSecretary
Michael D ReynoldsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,518,383
Program Service Revenue
$241,060
Investment Income
$591,508
Other Revenue
$145,369
All Other Contributions
$711,776
Change in Net Assets
$340,763

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded7$73,598Fair Market Value
Total Noncash Contributions7$73,598-

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,457,277
Revenue Not Reported on Financial Statements
$39,043
Revenue Not Reported on Form 990
$402,567
Total Revenue per Audited Statements
$2,859,844
Total Revenue per Form 990
$2,496,320
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,155,438
Salaries, Compensation, and Employee Benefits$1,000,119
Total Fundraising Expense$82,785
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$628,322$18,430-$646,752
Depreciation Depletion$275,937$11,618$2,905$290,460
Occupancy$189,035$7,617$1,904$198,556
Current Officers, Directors, Trustees, and Key Employees$138,579$39,594$19,797$197,970
Fees for Services Other$61,186$31,844$42,000$135,030
Conferences and Meetings$124,296--$124,296
Office Expenses$57,597$3,274$11,926$72,797
Payroll Taxes$62,672$4,019$1,268$67,959
Other Employee Benefits$60,065$3,851$1,215$65,131
Insurance$54,741$2,288$582$57,611
Information Technology$38,154$2,447$772$41,373
Fees for Service Investment Mgmnt Fees-$39,043-$39,043
Pension Plan Contributions$20,572$1,319$416$22,307
Fees for Services Accounting-$16,148-$16,148
Travel$12,582$1,398-$13,980
Other Expenses$9,190--$9,190
Advertising$1,078--$1,078
Total Functional Expenses$1,889,882$182,890$82,785$2,155,557

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$2,155,557
Expenses per Audited Statements$2,116,514
Total Expenses per Audited Statements$2,116,514
Expenses Not Reported on Financial Statements$39,043
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$118,191
Fundraising Direct Expenses$69,394
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gala$118,191$118,191$35,653$82,538
Total Events$118,191$118,191$69,394$48,797
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Security lease deposit$3,200
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, line 11B

“The Society provides the completed Form 990 to the Board of Directors for a review and comment period. At the end of this period, and once all questions are addressed, the Form 990 is efiled.”

Form 990, Part VI, Section B, line 12C

“The Board of Directors reviews the conflict of interest policy annually. All members of the Board and Officers are required to sign-off on theircompliance with this policy.”

Form 990, Part VI, Section B, line 15

“The Board of Directors appoints members to a compensation committee that does a salary review and comparison of the Executive Director annually to other comparable nonprofits in the region. The executive director reviews and establishes compensation for officers and key employees of the Society. The executive director performs salary research by evaluating peer organizations and equivalent position salaries. Approved salaries are included in the Society's budget as approved by the Board of Directors.”

Form 990, Part VI, Section C, line 19

“Governing documents are available upon request at the Organization's headquarters.”

Filing and Contact Details

Filer

Filer Name
Charleston Library Society
EIN
57-0314372
Phone
8437239912
Address
164 King Street, Charleston, SC 29401

Signing Officer

Name
James O Treyz
Title
Treasurer
Phone
8437239912
Signed
2025-08-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Laura K Pelzer
Formed
1987
Legal Domicile
Sc
Voting Board Members
24
Independent Board Members
24
Employees
26
Volunteers
50

Preparer

Firm
Glaser and Company LLC
Address
1859 Summerville Ave Suite 800, Charleston, SC 29405
Preparer
Erik Glaser CPA
Phone
8438490179
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4A:

“Dorothys Book Bindery was established in December of 2011 as a testament to her legacy. The space has since become a center for art and preservation at the library where our staff utilizes the most up-to-date techniques to stabilize the rarest volumes from our collection so they can be enjoyed by members, researchers, and visitors alike. At its core, it provides the opportunity to share our love of bookcraft through workshops and demonstrations related to hand bookbinding, paper marbling, and papermaking. Additionally, the Library offers professional book repair and preservation by custom commission.”

Financial Statement Notes

Part III, Line 4:

“Special Collections From colonial-era letters to literary manuscripts and Audubon folios, the Library Society's expansive Special Collections house some of the Lowcountry's greatest cultural treasures. Our rare books and archives provide unique insight into Charleston's past as one of America's earliest urban settings. The materials housed in the Library Society's Special Collections consist of more than 20,000 rare books, pamphlets, maps and plats, along with our notable manuscript and early American newspaper collections. Among the treasures are correspondence from George Washington and Alexander Hamilton, Dubose Heyward's manuscripts for Porgy, and the jaw-dropping illustrated volumes of Pierre-Joseph Redout. Digital Archives A generous grant from the Bernard and Judy Cornwell Foundation enabled the Library Society to develop digitization as an additional layer of sharing its own Special Collections. Rare books and manuscripts require specialized scanners for safe digitization, and the library now owns the equipment necessary for preserving its vast collections in perpetuity. In conjunction, the Library Society continues its partnership with Lowcountry Digital Library where the broader Charleston community can access the Charleston City Directories as well as other manuscripts and archival documents tied to the history of the Lowcountry.”

Part V, Line 4:

“The Hinson Collection is a significant donation from William Godber Hinson. It consists of over 2000 books, pamphlets, and maps. This collection formed the foundation of one of the library's vaults, known as the Hinson Vault.”

Part X, Line 2:

“The Society follows the financial accounting standards board FASB ASC 958-310-50, collection items acquired either through purchase or donations are not capitalized. Purchases of collection items are recorded as decreases in unrestricted net assets if purchased with unrestricted funds and as decreases in temporarily restricted net assets if purchased with donor-restricted funds. Contributions of collection items are not recorded in the statements of activities. The collection contains historically significant original letters and legal documents that are considered priceless and are maintained in a vault and bound in a light protected environment.”

Raw XML AppendixShowing 400 of 679 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/ActivityOrMissionDesc0Our mission is to: Providing educational opportunities for all ages children through adults; Conserving, preserving, exhibiting and expanding its collections; Using technology to improve access to and understanding of the Librarys collections; Offering lectures and programs on common literary and historical interests; Collaborating with other cultural institutions on subjects of common interest; Providing a literary and historical archival center for scholars, researchers and students; and Providing programs that offer life-long learning opportunities to the community.
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IRS990/Desc0The Charleston Library Society is a cultural institution for life-long learning, serving its members, the Lowcountry community and scholars through access to its rich collection of books, historic manuscripts and archival material and programs promoting discussion and understanding of the ideas they contain. The collections of the Library Society stretch from the 15th century to the modern-day and include materials from around the world. The Society paved the way for the founding of the College of Charleston in 1770 and provided the core collection of natural history artifacts for the founding of the Charleston Museum (the first in America) in 1773.(Continued on Schedule O) Between 1748 and 1914 when the Library Society settled into its current location, the collection was migratory, moving from place to place for safe-keepingpersonal homes to the upstairs of the Gabriel Manigault liquor warehouse to the County Courthouse. 164 King Street was the first building to house the collections that was designed and built for the Society. Here, in this new building, members like DuBose Heyward, John Bennett, Beatrice Witte Ravenel, Albert Simons, Josephine Pinckney, and many others, studied and read and wrote, diligently weaving the cultural fabric of 20th-century Charleston. The LibraryThe Charleston Library Society offers an impressive circulating collection of fiction and non-fiction ranging across biography, mystery, South Carolina history and geography, Southern literature and expansive reference materials. Curation of the collection is ongoing, and ensures edited acquisition of the most popular new releases and books of importance in addition to a host of audio and E-books, periodicals, movies/DVDs and a robust offering for children and young adults. When on-site, members may choose to explore collections using the physical or online card catalogs, as well as inquire with the Circulation Desk for insight and recommendations. As the library continues to grow in resources and its collections, there are more and more opportunities for sharing the wealth of knowledge and historical treasures that can be found within the walls. The CLS LibGuides (Library Guides) are a great place to start when curious to learn more about how to use the library and all that is available. These guides offer everything from special tools and aids specific to archives and focused content, as well as how to reserve electronic or traditional books and general maps to the organization of the stacks here at 164 King. Peruse, enjoy and ask questions our incredible librarians are here to help. Reading tables and workspaces are located throughout the library for members use and enjoyment on a first-come basis with the exception of the conference room which may be reserved in advance by calling the circulation desk. Researchers are welcome to use our collections during the Librarys open hours, but advance notice is requested. Visit Special Collections to learn more about formal Research Services for members and non-members. Young readers have always been a special focus for the Library Society. From bi-weekly Story Time hour to a 500-volume young adult collection, families can enjoy regular access to the most acclaimed titles for all ages. The Rabbit Hole, with murals inspired by DuBose Heywards beloved childrens book, The Country Bunny, provides a charming, old-fashioned library setting for exploring books and games, hosting birthday parties, or relaxed family fun. Programming Each year, the Charleston Library Society hosts over 200 events ranging from author lectures and concerts to book clubs, childrens programs, and galas. The founding members were an intellectually curious and culturally productive group and their desire to be at the heart of discussions about important issues is a trait that not only continues to resonate with our members today, but also provides the foundation for program development and enrichment. Renowned guests and speakers have includ
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IRS990/Form990PartVIISectionAGrp/PersonNm2Michael D Reynolds
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IRS990/Form990PartVIISectionAGrp/PersonNm5Ann M Auburn
IRS990/Form990PartVIISectionAGrp/PersonNm6Stevenson B Bennett
IRS990/Form990PartVIISectionAGrp/PersonNm7James W Bradshaw
IRS990/Form990PartVIISectionAGrp/PersonNm8Susan DiCamillo
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IRS990/Form990PartVIISectionAGrp/PersonNm16Lee Pringle
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IRS990/Form990PartVIISectionAGrp/PersonNm18Andrew R Tew
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IRS990/MissionDesc0Our mission is to: Providing educational opportunities for all ages children through adults; Conserving, preserving, exhibiting and expanding its collections; Using technology to improve access to and understanding of the Librarys collections; (Continued on Schedule O) Offering lectures and programs on common literary and historical interests; Collaborating with other cultural institutions on subjects of common interest; Providing a literary and historical archival center for scholars, researchers and students; and Providing programs that offer life-long learning opportunities to the community.
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