Civic Intelligence

Spoleto Festival USA Inc

EIN 57-0660848 • 501(c)3 • Charleston, SC

View Organization Page

Profile

The festival's mission is to present programs of the highest artistic caliber while maintaining a dedication to young artists, a commitment to all forms of the performing arts, a passion for contemporary innovation, and an enthusiasm for providing unusual performance opportunities for established artists. This focus has brought the festival international acclaim year after year. Contributing to the festival's ongoing success is its location in charleston. Recognized the world over for its stunning natural beauty, impressive array of preserved historical architecture, and wealth of charming performance venues, charleston provides an incomparable setting for audience members and guest artists alike.

Refreshing map…

14 George StreetCharleston, SC 29401

www.spoletousa.org

Siviq Scores

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

Liabilities / Assets

43rd percentile

0.12x

Higher debt load relative to assets than 43% of similar nonprofits.

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

Liabilities / Revenue

50th percentile

0.22x

Higher debt load relative to revenue than 50% of similar nonprofits.

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

Net Margin

39th percentile

0.7%

Higher net margin than 39% of similar nonprofits.

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

Top Officer Pay

78th percentile

$309,770

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 2.8% of source-year revenue.

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

Asset Growth

59th percentile

7.2%

Faster asset growth than 59% of similar nonprofits.

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

Revenue Growth

67th percentile

17%

Faster revenue growth than 67% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets43rd percentile

Assets

Up

$20,549,344

Up $1,376,308 (+7.2%) from 2023

Liabilities

Down

$2,479,613

Down $728,728 (-23%) from 2023

Net Assets

Up

$18,069,731

Up $2,105,036 (+13%) from 2023

Operations
Liabilities / Revenue50th percentileNet Margin39th percentile

Revenue

Up

$11,196,718

Up $1,634,721 (+17%) from 2023

Expenses

Up

$11,121,935

Up $618,168 (+5.9%) from 2023

Net Income

Up

$74,783

Up $1,016,553 (+108%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth59th percentile

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

$30M$20M$10M$0Assets 2010: $14,418,932Liabilities 2010: $2,293,372Net Assets 2010: $12,125,5602010Assets 2011: $13,814,334Liabilities 2011: $2,558,873Net Assets 2011: $11,255,4612011Assets 2012: $14,119,953Liabilities 2012: $2,483,665Net Assets 2012: $11,636,2882012Assets 2013: $16,291,409Liabilities 2013: $2,365,515Net Assets 2013: $13,925,8942013Assets 2014: $17,418,287Liabilities 2014: $1,910,927Net Assets 2014: $15,507,3602014Assets 2015: $17,117,060Liabilities 2015: $1,362,303Net Assets 2015: $15,754,7572015Assets 2016: $16,963,177Liabilities 2016: $1,836,406Net Assets 2016: $15,126,7712016Assets 2017: $17,295,376Liabilities 2017: $2,153,298Net Assets 2017: $15,142,0782017Assets 2018: $17,774,304Liabilities 2018: $2,372,140Net Assets 2018: $15,402,1642018Assets 2019: $17,814,427Liabilities 2019: $2,808,289Net Assets 2019: $15,006,1382019Assets 2020: $19,416,530Liabilities 2020: $2,557,815Net Assets 2020: $16,858,7152020Assets 2021: $23,626,585Liabilities 2021: $3,185,511Net Assets 2021: $20,441,0742021Assets 2022: $18,626,887Liabilities 2022: $2,054,870Net Assets 2022: $16,572,0172022Assets 2023: $19,173,036Liabilities 2023: $3,208,341Net Assets 2023: $15,964,6952023Assets 2024: $20,549,344Liabilities 2024: $2,479,613Net Assets 2024: $18,069,7312024

Highlighted filing

2024

Assets$20,549,344
Liabilities$2,479,613
Net Assets$18,069,731
Open 2024 Filing

Operations Trend

Revenue Growth67th percentile

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

$15M$10M$5.0M$0-$5.0MExpenses 2010: $7,346,5792010Expenses 2011: $7,512,7872011Expenses 2012: $7,101,7782012Revenue 2013: $9,849,338Expenses 2013: $7,507,286Net Income 2013: $2,342,0522013Revenue 2014: $8,610,284Expenses 2014: $7,742,524Net Income 2014: $867,7602014Revenue 2015: $8,847,948Expenses 2015: $8,056,002Net Income 2015: $791,9462015Revenue 2016: $9,154,088Expenses 2016: $10,069,696Net Income 2016: -$915,6082016Revenue 2017: $8,248,903Expenses 2017: $8,737,036Net Income 2017: -$488,1332017Revenue 2018: $8,213,946Expenses 2018: $8,254,488Net Income 2018: -$40,5422018Revenue 2019: $7,815,403Expenses 2019: $8,194,250Net Income 2019: -$378,8472019Revenue 2020: $5,542,557Expenses 2020: $4,722,897Net Income 2020: $819,6602020Revenue 2021: $7,325,323Expenses 2021: $5,914,617Net Income 2021: $1,410,7062021Revenue 2022: $9,937,116Expenses 2022: $11,162,274Net Income 2022: -$1,225,1582022Revenue 2023: $9,561,997Expenses 2023: $10,503,767Net Income 2023: -$941,7702023Revenue 2024: $11,196,718Expenses 2024: $11,121,935Net Income 2024: $74,7832024

Highlighted filing

2024

Revenue$11,196,718
Expenses$11,121,935
Net Income$74,783
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
$20,549,344
Liabilities
$2,479,613
Net assets
$18,069,731
Revenue
$11,196,718
Expenses
$11,121,935
Net income
$74,783
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$20.5$2.48$18.1$11.2$11.1$0.07
2023Summary only. Only limited summary data is available for this year.$19.2$3.21$16.0$9.56$10.5$0.94
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$18.6$2.05$16.6$9.94$11.2$1.23
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$23.6$3.19$20.4$7.33$5.91$1.41
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$19.4$2.56$16.9$5.54$4.72$0.82
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$17.8$2.81$15.0$7.82$8.19$0.38
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$17.8$2.37$15.4$8.21$8.25$0.04
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$17.3$2.15$15.1$8.25$8.74$0.49
2016Detailed filing. Detailed filing data is available for this year.$17.0$1.84$15.1$9.15$10.1$0.92
2015Detailed filing. Detailed filing data is available for this year.$17.1$1.36$15.8$8.85$8.06$0.79
2014Detailed filing. Detailed filing data is available for this year.$17.4$1.91$15.5$8.61$7.74$0.87
2013Summary only. Only limited summary data is available for this year.$16.3$2.37$13.9$9.85$7.51$2.34
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$14.1$2.48$11.6$7.10
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$13.8$2.56$11.3$7.51
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$14.4$2.29$12.1$7.35
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2023 to Aug 31, 2024
Signed
Jul 15, 2025
Return Version
2023v6.0
Gross Receipts
$11,800,946
Mission and Program Overview

Mission

The festival's mission is to present programs of the highest artistic caliber while maintaining a dedication to young artists, a commitment to all forms of the performing arts, a passion for contemporary innovation, and an enthusiasm for providing unusual performance opportunities for established artists. This focus has brought the festival international acclaim year after year. Contributing to the festival's ongoing success is its location in charleston. Recognized the world over for its stunning natural beauty, impressive array of preserved historical architecture, and wealth of charming performance venues, charleston provides an incomparable setting for audience members and guest artists alike.

Spoleto runs a 17-day, internationally acclaimed, performing arts festival each spring in charleston, sc. Artists from around the world present a broad array of dance, opera, music, and theater in multiple venues throughout the city.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$12,609,209$14,472,722▲ $1,863,513
Land, Buildings, and Equipment, Net$4,574,805$4,145,214▼ $429,591
Pledges and Grants Receivable$995,758$1,150,713▲ $154,955
Cash and Non-Interest-Bearing Accounts$182,344$191,267▲ $8,923
Prepaid Expenses and Deferred Charges$188,901$169,714▼ $19,187
Accounts Receivable$255,966$16,264▼ $239,702
Inventories for Sale or Use$4,898$6,197▲ $1,299
Total Assets$19,173,036$20,549,344▲ $1,376,308
Other Assets Total$361,155$397,253▲ $36,098
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,748,950$1,892,028▼ $856,922
Accounts Payable and Accrued Expenses$191,510$296,145▲ $104,635
Deferred Revenue$266,364$252,129▼ $14,235
Other Liabilities$1,517$39,311▲ $37,794
Total Liabilities$3,208,341$2,479,613▼ $728,728
Net Assets / Fund Balance
Net Assets With Donor Restrictions$13,752,788$15,926,903▲ $2,174,115
Net Assets Without Donor Restrictions$2,211,907$2,142,828▼ $69,079
Total Net Assets Fund Balance$15,964,695$18,069,731▲ $2,105,036
Total Liabilities and Net Assets / Fund Balance$19,173,036$20,549,344▲ $1,376,308

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$2,496,188$4,623,490$7,119,678
Buildings$1,417,320$3,194,162$4,611,482
Other Land Buildings$116,578$587,030$703,608
Equipment$115,128$555,184$670,312
Other Securities$500,000--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$12,877,359$4,018▲ $2,487,624$827,277$14,541,724
2022$12,020,567$29,601▲ $1,317,171$489,980$12,877,359
2021$14,520,166$78,000▼ $2,126,921$450,678$12,020,567
2020$11,710,633$691,364▲ $2,563,553$445,384$14,520,166
2019$10,371,636$338,940▲ $1,330,057$330,000$11,710,633
Compensation and Service Providers
Top Officer Pay78th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Dr Mena HannaGeneral DirectorFT$301,968$7,802$309,770
Ms Katharine LaidlawChief Marketing Officer Thru 9/24FT$174,595$19,131$193,726
Mr Brent DickmanChief Financial OfficerFT$143,075$20,131$163,206
Mr Dexter FoxworthChief Operating OfficerFT$128,136$16,262$144,398
Ms Elizabeth Keller-trippDirector of Artistic PlannFT$117,526$14,450$131,976
Ms Rachel CokerChief Advancement Officer Start 8/23FT$114,481$6,400$120,881
Ms Julia ForsterDirector of Development Thru 7/23FT$102,318$15,005$117,323

Board Members and Trustees

NameTitle
Mrs Alicia Mullen GregoryChair
Mr Phillip D SmithPresident
Dr Elizabeth a FlemingVice President
Mr Gary T DicamilloVice President
Mr Loren R ZiffVice President
Mr Richard W ChisholmVice President
Mrs Cynthia B ThompsonVice President
Mrs Hellena Huntley TidwellVice President
Ms Margie Ann MorseVice President
Ms Martha Rhodes MclendonVice President
Ms Rebecca W DarwinVice President
President Andrew T HsuVice President
Dr Eddie L Irions JrDirector
Mr C Douglas WarnerDirector
Mr Charles TolbertDirector
Mr Dean Porter AndrewsDirector
Mr Harry H Frampton IiiDirector
Mr Lee BellDirector
Mr Mark MunnDirector
Mr Steven D BalzerDirector
Mrs Anne Bullock PerperDirector
Mrs Cynthia Anne SolomonDirector
Mrs Elizabeth H SullivanDirector
Mrs Elizabeth P MacleodDirector
Mrs Katharine I BachmannDirector
Mrs Nicole RubinDirector
Mrs Robin ColesDirector
Ms M Russell Holliday JrDirector
Ms Palmer WeissDirector
Ms Rhonda MuirDirector
Ms Judith N BattySecretary
Mr Michael C TarwaterTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
College Of CharlestonFacility Rentals66 GEORGE STREET, Charleston, SC 29424$482,192
Opus 3 Artists LLCEntertainment348 W 57TH STREET SUITE 282, New York, NY 10019$230,470
Octopus Theatricals LLCEntertainment113 ADAMS DRIVE, Princeton, NJ 08540$216,740
The Gaillard Management CorporationFacility Rentals95 CALHOUN ST, Charleston, SC 29401$216,092
Jason Isbell Touring INCEntertainment3310 WEST END AVE SUITE 400, Nashville, TN 37203$185,000
Revenue and Support

Revenue Composition

Contributions and Grants
$6,088,315
Program Service Revenue
$3,667,369
Investment Income
$876,702
Other Revenue
$564,332
All Other Contributions
$5,033,289
Change in Net Assets
$74,783

Audited Revenue Reconciliation

Revenue per Audited Statements
$11,196,488
Revenue Not Reported on Financial Statements
$230
Revenue Not Reported on Form 990
$2,301,895
Total Revenue per Audited Statements
$13,498,383
Total Revenue per Form 990
$11,196,718
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$7,020,053
Salaries, Compensation, and Employee Benefits$4,101,882
Total Fundraising Expense$1,040,077
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,821,120$686,485$749,063$3,256,668
Travel$1,048,116$45,813$11,898$1,105,827
Fees for Services Other$76,739$695,273$100$772,112
Office Expenses$267,285$430,550$12,316$710,151
Depreciation Depletion$305,706$208,080$35,001$548,787
Current Officers, Directors, Trustees, and Key Employees$266,708$100,537$109,702$476,947
Insurance$106,834$172,091$4,923$283,848
Occupancy$135,985$92,559$15,569$244,113
Payroll Taxes$95,123$35,857$39,126$170,106
Advertising$137,472$350$9,017$146,839
Other Employee Benefits$72,080$27,171$29,648$128,899
Pension Plan Contributions$38,731$14,600$15,931$69,262
Other Expenses$3,944$14,962$7,518$3,944
Fees for Service Investment Mgmnt Fees--$230$230
Total Functional Expenses$7,514,595$2,567,263$1,040,077$11,121,935

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$11,393,347
Total Expenses per Form 990$11,121,935
Expenses per Audited Statements$11,121,705
Expenses Not Reported on Form 990$271,642
Expenses Not Reported on Financial Statements$230
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$631,770
Fundraising Direct Expenses$305,854
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Opening Gala$530,495$503,895$52,560$451,335
Mrca$132,550$127,875$17,132$110,743
Total Events$708,495$631,770$305,854$325,916
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Capital Lease Payable$39,311
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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 form 990 is sent to all board members for review and comment prior to filing.”

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

“Potential conflicts that arise during the year are disclosed to the board of directors. The interested individual will recuse himself/herself from all discussions and vote on the matter. In addition, compliance is monitored with an annual questionnaire. Board members are required to disclose potential conflicts. Any member of the board of directors who knowingly has a conflict of interest with respect to any matter coming before the board of directors shall not vote in connection with the matter.”

Form 990, Part VI, Section B, Line 15

“The board of directors utilizes various forms of current salary information to determine the annual compensation for the festival's director, chief financial officer, and all key employees. Once the data is summarized and analyzed, the festival's board of directors approves the annual compensation of the director and documents the decision.”

Form 990, Part VI, Section C, Line 19

“The festival's public disclosure copy of form 990 is available for inspection at the festival's main office.”

Filing and Contact Details

Filer

Filer Name
Spoleto Festival USA Inc
EIN
57-0660848
Phone
8437222764
Address
14 GEORGE STREET, CHARLESTON, SC 29401

Signing Officer

Name
Brent Dickman
Title
Chief Financial Officer
Phone
8437222764
Signed
2025-07-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brent Dickman
Formed
1977
Legal Domicile
Sc
Voting Board Members
32
Independent Board Members
32
Employees
348
Volunteers
250

Preparer

Firm
Elliott Davis Advisory LLC
Address
500 EAST MOREHEAD STREET SUITE 700, CHARLOTTE, NC 28202
Preparer
Janice a Ratica
Phone
7043338881
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Change in value of split interest agreement 36,099.”

FORM 990, PART XII, LINE 2C:

“PROCESS HAS NOT CHANGED.”

Financial Statement Notes

PART V, LINE 4:

“The festival's endowments consist of several funds established for a variety of purposes. As required by accounting principles generally accepted in the united states of america, the net assets associated with the endowments are classified and reported based on the existence or absence of donor imposed restrictions.”

PART X, LINE 2:

“The festival is exempt from income tax under section 501(c)(3) of the internal revenue code as a charitable organization whereby only unrelated business income, if any, as defined by the code, is subject to federal income tax. The festival is classified by the internal revenue service as other than a private foundation. Gaap prescribe a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. Gaap also provides guidance on derecognition of tax benefits, classification on the statements of financial position, interest and penalties, accounting in interim periods, and disclosure. Management has evaluated the festival's tax positions and concluded that the festival has taken no uncertain tax positions that require adjustment to the financial statements to comply with the provisions of this guidance for the years ended august 31, 2024 or 2023. With few exceptions, the festival is no longer subject to income tax examinations by the u.s. Federal, state, or local tax authorities for years before 2020.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Rental expenses 271,642. Change in value of split interest agreement 36,099.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“RENTAL EXPENSES 271,642.”

Raw XML AppendixShowing 400 of 920 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.

Path#Value
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IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0SPOLETO RUNS A 17-DAY, INTERNATIONALLY ACCLAIMED, PERFORMING ARTS FESTIVAL EACH SPRING IN CHARLESTON, SC. ARTISTS FROM AROUND THE WORLD PRESENT A BROAD ARRAY OF DANCE, OPERA, MUSIC, AND THEATER IN MULTIPLE VENUES THROUGHOUT THE CITY.
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IRS990/Desc0FOR 17 DAYS AND NIGHTS EACH SPRING, SPOLETO FESTIVAL USA FILLS CHARLESTON, SOUTH CAROLINA'S HISTORIC THEATERS, CHURCHES, AND OUTDOOR SPACES WITH PERFORMANCES BY RENOWNED ARTISTS, AS WELL AS EMERGING PERFORMERS IN DANCE, MUSIC, OPERA, AND THEATER. SPOLETO FESTIVAL IS INTERNATIONALLY RECOGNIZED AS AMERICA'S PREMIER PERFORMING ARTS FESTIVAL. THE 2024 FESTIVAL INCLUDED OVER 100 PERFORMANCES ENJOYED BY OVER 46,000 ATTENDEES.
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IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt22VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt23VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt24VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt25VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt26VICE PRESIDENT

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