Civic Intelligence

Charleston Symphony Orchestra

EIN 57-6000192 • 501(c)3 • Charleston, SC

Profile

The charleston symphony's mission is to inspire and engage the community through exceptional musical performances and educational programs.

480 East Bay Street Ste FCharleston, SC 29403

charlestonsymphony.org

Siviq Scores

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

Liabilities / Assets

53rd percentile

0.15x

Higher debt load relative to assets than 53% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2023

Liabilities / Revenue

62nd percentile

0.27x

Higher debt load relative to revenue than 62% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2023

Net Margin

69th percentile

16%

Higher net margin than 69% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

78th percentile

19%

Faster asset growth than 78% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Revenue Growth

6th percentile

-42%

Faster revenue growth than 6% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets53rd percentile

Assets

Up

$10,727,469

Up $1,050,751 (+11%) from 2023

Liabilities

Up

$1,943,899

Up $512,644 (+36%) from 2023

Net Assets

Up

$8,783,570

Up $538,107 (+6.5%) from 2023

Operations
Liabilities / Revenue62nd percentileNet Margin69th percentile

Revenue

Down

$5,120,173

Down $243,766 (-4.5%) from 2023

Expenses

Up

$4,931,970

Up $402,196 (+8.9%) from 2023

Net Income

Down

$188,203

Down $645,962 (-77%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth78th percentile

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

$15M$10M$5.0M$0Assets 2011: $1,013,186Liabilities 2011: $154,633Net Assets 2011: $858,5532011Assets 2012: $1,444,490Liabilities 2012: $368,704Net Assets 2012: $1,075,7862012Assets 2013: $1,752,360Liabilities 2013: $547,749Net Assets 2013: $1,204,6112013Assets 2014: $1,925,833Liabilities 2014: $1,031,893Net Assets 2014: $893,9402014Assets 2015: $2,096,025Liabilities 2015: $1,147,573Net Assets 2015: $948,4522015Assets 2016: $2,186,552Liabilities 2016: $1,214,406Net Assets 2016: $972,1462016Assets 2017: $2,212,960Liabilities 2017: $1,189,028Net Assets 2017: $1,023,9322017Assets 2018: $2,452,958Liabilities 2018: $1,341,665Net Assets 2018: $1,111,2932018Assets 2019: $2,506,022Liabilities 2019: $1,366,994Net Assets 2019: $1,139,0282019Assets 2020: $2,650,180Liabilities 2020: $1,612,152Net Assets 2020: $1,038,0282020Assets 2021: $3,900,208Liabilities 2021: $1,780,600Net Assets 2021: $2,119,6082021Assets 2022: $8,106,651Liabilities 2022: $1,164,271Net Assets 2022: $6,942,3802022Assets 2023: $9,676,718Liabilities 2023: $1,431,255Net Assets 2023: $8,245,4632023Assets 2024: $10,727,469Liabilities 2024: $1,943,899Net Assets 2024: $8,783,5702024

Highlighted filing

2024

Assets$10,727,469
Liabilities$1,943,899
Net Assets$8,783,570
Open 2024 Filing

Operations Trend

Revenue Growth6th percentile

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

$10M$5.0M$0-$5.0MExpenses 2011: $1,300,3832011Expenses 2012: $2,046,7842012Expenses 2013: $2,487,5472013Revenue 2014: $2,831,651Expenses 2014: $3,185,112Net Income 2014: -$353,4612014Revenue 2015: $3,071,168Expenses 2015: $2,967,994Net Income 2015: $103,1742015Revenue 2016: $3,633,258Expenses 2016: $3,575,658Net Income 2016: $57,6002016Revenue 2017: $3,503,925Expenses 2017: $3,490,071Net Income 2017: $13,8542017Revenue 2018: $3,634,175Expenses 2018: $3,570,537Net Income 2018: $63,6382018Revenue 2019: $3,571,845Expenses 2019: $3,595,246Net Income 2019: -$23,4012019Revenue 2020: $3,546,964Expenses 2020: $3,670,402Net Income 2020: -$123,4382020Revenue 2021: $3,884,009Expenses 2021: $2,821,523Net Income 2021: $1,062,4862021Revenue 2022: $9,194,585Expenses 2022: $3,888,659Net Income 2022: $5,305,9262022Revenue 2023: $5,363,939Expenses 2023: $4,529,774Net Income 2023: $834,1652023Revenue 2024: $5,120,173Expenses 2024: $4,931,970Net Income 2024: $188,2032024

Highlighted filing

2024

Revenue$5,120,173
Expenses$4,931,970
Net Income$188,203
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$10,727,469
Liabilities
$1,943,899
Net assets
$8,783,570
Revenue
$5,120,173
Expenses
$4,931,970
Net income
$188,203
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$10.7$1.94$8.78$5.12$4.93$0.19
2023Detailed filing. Detailed filing data is available for this year.$9.68$1.43$8.25$5.36$4.53$0.83
2022Detailed filing. Detailed filing data is available for this year.$8.11$1.16$6.94$9.19$3.89$5.31
2021Detailed filing. Detailed filing data is available for this year.$3.90$1.78$2.12$3.88$2.82$1.06
2020Detailed filing. Detailed filing data is available for this year.$2.65$1.61$1.04$3.55$3.67$0.12
2019Detailed filing. Detailed filing data is available for this year.$2.51$1.37$1.14$3.57$3.60$0.02
2018Detailed filing. Detailed filing data is available for this year.$2.45$1.34$1.11$3.63$3.57$0.06
2017Detailed filing. Detailed filing data is available for this year.$2.21$1.19$1.02$3.50$3.49$0.01
2016Detailed filing. Detailed filing data is available for this year.$2.19$1.21$0.97$3.63$3.58$0.06
2015Summary only. Only limited summary data is available for this year.$2.10$1.15$0.95$3.07$2.97$0.10
2014Detailed filing. Detailed filing data is available for this year.$1.93$1.03$0.89$2.83$3.19$0.35
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.75$0.55$1.20$2.49
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.44$0.37$1.08$2.05
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.01$0.15$0.86$1.30
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Feb 24, 2025
Return Version
2023v6.0
Gross Receipts
$5,120,173
Mission and Program Overview

Mission

Our vision is to be a world class orchestra for a world class city. Our mission is to inspire and engage our community through exceptional musical performances and educational programs. We will educate, challenge, and inspire students through musical experiences.excellence sets us apart. We set and maintain the highest standards for our people, our performances and our educational programs. We encourage the development of our people. We continually strive for excellence in all we do.engagement is our number one commitment. We want our music to make an emotional connection with our audiences. Our aim is to evoke a positive response at some level whenever we perform.transparency describes how we communicate. We strive to have open, transparent, two-way communications between our musicians, staff and board of directors, as well as with our donors and patrons. We strive to listen and understand each other's perspectives and respond openly on all issues.

The charleston symphony's mission is to inspire and engage the community through exceptional musical performances and educational programs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$5,128,897$6,352,205▲ $1,223,308
Pledges and Grants Receivable$2,146,534$1,654,409▼ $492,125
Cash and Non-Interest-Bearing Accounts$1,047,913$1,200,971▲ $153,058
Land, Buildings, and Equipment, Net$339,971$334,504▼ $5,467
Prepaid Expenses and Deferred Charges$102,525$70,251▼ $32,274
Total Assets$9,676,718$10,727,469▲ $1,050,751
Other Assets Total$910,878$1,115,129▲ $204,251
Liabilities
Deferred Revenue$839,306$893,127▲ $53,821
Unsecured Notes Loans Payable$254,984$651,811▲ $396,827
Accounts Payable and Accrued Expenses$336,965$398,961▲ $61,996
Total Liabilities$1,431,255$1,943,899▲ $512,644
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$5,768,041$6,779,729▲ $1,011,688
Net Assets With Donor Restrictions$2,477,422$2,003,841▼ $473,581
Total Net Assets Fund Balance$8,245,463$8,783,570▲ $538,107
Total Liabilities and Net Assets / Fund Balance$9,676,718$10,727,469▲ $1,050,751

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$334,504$214,779$549,283
Other Assets Org$84,501--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$7,463,208$263,839▲ $131,980$197,899$7,661,128
2022$5,403,764$1,533,633▲ $896,430$370,619$7,463,208
2021$834,970$4,128,896▲ $439,898-$5,403,764
2020$658,797$10,000▲ $170,260-$834,970
2019$607,086$25,000▲ $51,526$20,000$658,797
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Michael a SmithChief Executive OfficerFT$150,000$25,468$175,468

Board Members and Trustees

NameTitle
Dr Bobby BakerPresident
David SavardVice President
Jerry EvansVice President
Wendi HuffVice President
Anne OlsonDirector
Anne W ClevelandDirector
Chris StaubesDirector
Clyde HiersDirector
Cynthia MabryDirector
Dr Aaron P LesherDirector
Dr Sharese Pearson-bushDirector
Edward HartDirector
Ellen DavisDirector
Gail CorvetteDirector
Gerald TanenbaumDirector
Jodi RushDirector
Kay MaybankDirector
Michael MoodyDirector
Natalie HamDirector
Patrick IldertonDirector
Renard HarrisDirector
Stuart AmesDirector
Taylor CharpiaDirector
Tiffany Reed SilvermanDirector
Tracy GroomsDirector
Susan SullivanSecretary
Rajan GovindanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,782,434
Program Service Revenue
$2,101,630
Investment Income
$202,143
Other Revenue
$33,966
All Other Contributions
$2,307,029
Change in Net Assets
$188,203

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,120,173
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$349,904
Total Revenue per Audited Statements
$5,470,077
Total Revenue per Form 990
$5,120,173
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,947,786
Other Expenses$1,984,184
Total Fundraising Expense$496,223
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,455,333$18,136$324,317$2,797,786
Advertising$342,982--$342,982
All Other Expenses$237,327$60,599$11,979$309,905
Fees for Services Other-$226,864-$226,864
Current Officers, Directors, Trustees, and Key Employees$37,500$75,000$37,500$150,000
Occupancy$114,967$11,871-$126,838
Other Expenses$100,393-$122,427$100,393
Office Expenses-$64,218-$64,218
Interest-$37,979-$37,979
Insurance-$36,938-$36,938
Depreciation Depletion-$5,467-$5,467
Total Functional Expenses$3,898,675$537,072$496,223$4,931,970

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$4,931,970
Total Expenses per Audited Statements$4,931,970
Total Expenses per Form 990$4,931,970
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
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 full board of directors, executive director and separately the finance committee of the charleston symphony orchestra are given an alloted time to review the form 990 before it is filed. Any changes noted during the review period are made to prior to filing the return.”

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

“Each year officers and board members are required to disclose any conflicts of interest and sign an assurance to that effect. Any conflicts so disclosed are investigated and resolved. During the year, if any other conflicts are made aware to the board and management, they would pursue and resolve those issues with the officer or board member in question.”

Form 990, Part VI, Section B, Line 15

“The charleston symphony orchestra does not compensate any officers or directors, except for the executive director. Employee compensation is reviewed annually in conjunction with the operating budget process, which is approved by the board of directors.”

Form 990, Part VI, Section C, Line 18

“The charleston symphony orchestra provides access to its form 1023 upon request and form 990 is posted on its website.”

Form 990, Part VI, Section C, Line 19

“The cso makes is governing documents, conflict of interest policy and financial statements available to the public either on our website or upon request.”

Filing and Contact Details

Filer

Filer Name
Charleston Symphony Orchestra
EIN
57-6000192
Phone
8437237528
Address
480 EAST BAY STREET STE F, CHARLESTON, SC 29403

Signing Officer

Name
Michael a Smith
Title
Chief Executive Officer
Phone
8437237528
Signed
2025-02-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael a Smith
Formed
1936
Legal Domicile
Sc
Voting Board Members
26
Independent Board Members
26
Employees
293
Volunteers
200

Preparer

Firm
Veris LLC
Address
1156 BOWMAN ROAD SUITE 100-A, MOUNT PLEASANT, SC 29464
Preparer
Jacqueline Brooke Glover-skinner Ea
Phone
8438814477
Supplemental Narrative

Additional Explanations

Form 990, Part I, Line 1

“The charleston symphony orchestra (cso) has served the community as an integral cultural cornerstone of the lowcountry for almost 90 years. Founded in 1936, the artistic vision of the cso is to perform and present the highest quality music, and to engage and enrich people of all ages, race, or economic status by exploring, experiencing, and creating classical music. As one of the largest full-time performing arts organizations in south carolina, the cso hosts close to 200 captivating events and immersive musical experiences for more than 60,000 adults and children annually. Noteworthy achievements include the launch of the orchestral fellowship and the successful conclusion of the cso's inaugural endowment campaign after raising over $16 million. With a focus on accessibility, and cultivating audiences, the cso expanded its efforts through diverse programming, bold musical experiences, and elevated education offerings. Building on the momentum of recent seasons, the cso remains dedicated to being for all of charleston, ensuring its continued relevance and impact in the community.”

Part XII, Line 2C

“The process has not changed for the prior year.”

Financial Statement Notes

PART X, LINE 2:

“The fasb provides guidance on the symphony's evaluation of accounting for uncertainty in income taxes. Management evaluated the symphony's tax position and concluded that the symphony had taken no uncertain tax positions that require adjustments to the financial statements to comply with the provisions of this guidance.”

Raw XML AppendixShowing 400 of 693 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/ActivityOrMissionDesc0THE CHARLESTON SYMPHONY'S MISSION IS TO INSPIRE AND ENGAGE THE COMMUNITY THROUGH EXCEPTIONAL MUSICAL PERFORMANCES AND EDUCATIONAL PROGRAMS.
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IRS990/Desc0THE SYMPHONY'S 2023-2024 SEASON, THEMED "MUSIC FOR EVERYONE," FEATURED A REMARKABLE LINEUP OF INTERNATIONALLY ACCLAIMED GUEST CONDUCTORS AND WORLD-RENOWNED VISITING ARTISTS. FROM LEGENDARY CONDUCTORS LIKE THOMAS WILKINS, CARL ST. CLAIR, GERARD SCHWARZ, TITO MUOZ, AND LINA GONZLEZ-GRANADOS TO SUPERSTAR GUEST MUSICIANS SUCH AS MICHELLE CANN, PINCHAS ZUKERMAN, MAXIM LANDO, AND SARA DAVIS BUECHNER, THE SEASON CONTINUED TO ELEVATE THE SYMPHONY AS A TOP-TIER ARTS AND CULTURAL DESTINATION. WITH SENSATIONAL PROGRAMMING, INCLUDING WORKS BY PRICE, BRUCKNER, BRAHMS, MARSALIS, VERDI, THE SEASON SHOWCASED INCREDIBLE REPERTOIRE, AND LARGER ORCHESTRAL SOUNDS ELEVATED THE SYMPHONY TO NEW HEIGHTS. THE SYMPHONY'S COMMITMENT TO ARTISTIC EXCELLENCE RESULTED IN RECORD SUBSCRIPTION AND SINGLE TICKET REVENUE.IN FEBRUARY 2024, THE SYMPHONY COLLABORATED WITH CHABAD OF CHARLESTON TO PRESENT "AN EVENING WITH ITZHAK PERLMAN." FOR ONE NIGHT, OUR COMMUNITY EXPERIENCED THIS RARE OPPORTUNITY TO HEAR THE LEGENDARY VIOLINIST, ITZHAK PERLMAN, PERFORM AND CONDUCT THE SYMPHONY. THIS SPECIAL PERFORMANCE SOLD OUT IN LESS THAN THREE WEEKS.
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IRS990/MissionDesc0THE CHARLESTON SYMPHONY'S MISSION IS TO INSPIRE AND ENGAGE THE COMMUNITY THROUGH EXCEPTIONAL MUSICAL PERFORMANCES AND EDUCATIONAL PROGRAMS.
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IRS990/ProgSrvcAccomActy2Grp/Desc0THE CSO REMAINS COMMITTED TO PRESENTING THE HIGHEST-QUALITY MUSICAL EXPERIENCES AND PROVIDING DIRECT ACCESS TO THE ARTS FOR OUR COMMUNITY'S CHILDREN, THEREBY NARROWING THE GAP OF EDUCATIONAL OPPORTUNITY FOR OVER 20,000 STUDENTS ACROSS THE LOWCOUNTRY EACH SEASON. THE CSO IS PROUD TO OFFER MULTIPLE OPPORTUNITIES FOR EDUCATIONAL ENGAGEMENT, WITH A SPECIAL EMPHASIS ON PROVIDING FREE OR LOW-COST PROGRAMMING TO PROMOTE ACCESS TO INSPIRATIONAL EDUCATION THROUGH MUSIC. EACH YEAR, SMALL ENSEMBLES OF CSO MUSICIANS TRAVEL DIRECTLY TO SCHOOLS ACROSS THE TRI-COUNTY AREA TO PRESENT CHAMBER MUSIC CONCERTS AND INSTRUMENTAL DEMONSTRATIONS FREE OF CHARGE THROUGH THE "MUSIC IN SCHOOLS" PROGRAM. DURING THE 2023-24 SCHOOL YEAR, STUDENTS ALSO HAD THE OPPORTUNITY TO ATTEND "YOUNG PEOPLE'S CONCERTS" AT THE GAILLARD CENTER IN PARTNERSHIP WITH CARNEGIE HALL FOR A HIGHLY ENGAGING AND INTERACTIVE PROGRAM OF FULL-SCALE SYMPHONIC MUSIC.IN ADDITION TO THESE PROGRAMS, THE CHARLESTON SYMPHONY YOUTH ORCHESTRA (CSYO) OPERATES YEAR-ROUND AS ONE OF THE CSO'S MOST IMPACTFUL INITIATIVES IN THE DEVELOPMENT OF YOUNG MUSICIANS. THIS ESTEEMED ENSEMBLE PROVIDED MIDDLE AND HIGH SCHOOL STUDENTS WITH RICH MUSICAL EXPERIENCES THROUGH INTERACTIONS AND INTENSIVE COACHING WITH CSO MUSICIANS THROUGHOUT THE SEASON. THE CHARLESTON SYMPHONY YOUTH SINFONIETTA (CSYS) IS A STRING ORCHESTRA THAT INTEGRATES WIND AND BRASS SECTIONS IN EACH CONCERT CYCLE, PREPARING YOUNGER MUSICIANS FOR THE MORE ADVANCED CSYO. THIS YEAR, THE PROGRAM SERVED OVER 100 STUDENTS FROM GRADES 3-12, WHO PERFORMED THREE CONCERTS AT THE CHARLESTON GAILLARD CENTER AND A FINAL CONCERT AT THE MUSIC HALL DURING THE PICCOLO SPOLETO FESTIVAL. THE CSYO AND CSYS WERE ALSO FEATURED IN A SYMPHONY MASTERWORKS PERFORMANCE, PROVIDING STUDENTS WITH THE LIFE-CHANGING EXPERIENCE OF PERFORMING ALONGSIDE PROFESSIONAL MUSICIANS OF THE SYMPHONY ON THE GAILLARD STAGE, CONDUCTED BY MAESTRO GERARD SCHWARZ.FURTHERMORE, THE SYMPHONY CONTINUED ITS PARTNERSHIP WITH THE COLLEGE OF CHARLESTON FOR THE THIRD YEAR OF THE EXECUTIVE FELLOWSHIP PROGRAM AND INTRODUCED THE SECOND SEASON OF THE ORCHESTRAL FELLOWSHIP. THIS YEAR, FIVE MUSICIANS, ALONG WITH TWO EXECUTIVE FELLOWS, WERE SELECTED THROUGH A RIGOROUS PROCESS TO JOIN THE SYMPHONY. THE PROGRAM OFFERSPERSONAL AND PROFESSIONAL DEVELOPMENT FOR EMERGING NONPROFIT ARTS LEADERS AND MUSICIANS. THIS SEASON, THE FELLOWS PARTICIPATED IN A VARIETY OF SYMPHONY ACTIVITIES, INCLUDING MAIN SERIES PERFORMANCES, EDUCATION AND COMMUNITY PROJECTS, AND THE FELLOWSHIP SHOWCASE. THE SYMPHONY REMAINS DEDICATED TO PROVIDING CULTURALLY RELEVANT PROGRAMMING THAT RESONATES WITH DIVERSE AUDIENCES.
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