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Spoleto Festival U S a

EIN 57-0660848 · Charleston, SC

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthFair54 out of 100GovernanceStrong100 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

AS THE NATION'S PREEMINENT PERFORMING ARTS FESTIVAL, SPOLETO PRODUCES AND PRESENTS WORK OF THE HIGHEST ARTISTIC CALIBER TO DIVERSE AND ADVENTUROUS AUDIENCES. THROUGH INNOVATION, EDUCATION, AND A COMMITMENT TO OUR COMMUNITY, WE HARNESS THE POWER OF THE ARTS TO FOSTER A CULTURE OF BELONGING AND DEEPEN AND ENGAGE THE PUBLIC APPRECIATION FOR THE ARTS IN BUILDING A BETTER WORLD.

Income
$11.3 million
Spending
$11.6 million
Spent on programs
73%
Reserves
-3 months of spending
Largest source of income
donations and private grants, 43%
Employees
365
Volunteers
276
Highest pay
$287,806, general director

Source: Form 990 for the year ending August 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Fair: 54 out of 100. Higher than 20% of charities in its peer group (arts and culture, $10m to $100m).

  • Reserves

    0 of 35

    Spendable reserves are negative: it owes or has committed more than it holds.

  • Debt

    16 of 20

    It owes 15% of what it owns.

  • Living within its means

    8 of 15

    Spending exceeded income by 3% of income.

  • Income trend

    15 of 15

    Income rose 1% on the year before.

  • Spending floor

    15 of 15

    73% of spending went to programs and raising each dollar of donations cost 16 cents.

Source: Form 990 for the year ending August 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Strong: 100 out of 100. Higher than 34% of charities in its peer group (arts and culture, $10m to $100m).

  • Independent board

    25 of 25

    26 of 26 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    5 of 5

    Sets its chief executive's pay through independent review and comparison.

  • Independent check of accounts

    15 of 15

    Its accounts were audited by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending August 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (4)
  1. $7.7 million spent. FOR 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 2025 FESTIVAL INCLUDED OVER 120 PERFORMANCES ENJOYED BY OVER 40,000 ATTENDEES.
  2. $638,851 spent. EACH YEAR THE FESTIVAL DEVELOPS A FESTIVAL CHORUS AND ORCHESTRA WITH MORE THAN 100 MUSICIANS. THROUGH NATIONWIDE AUDITIONS, A TALENTED GROUP OF YOUNG PROFESSIONALS AND STUDENTS ARE SELECTED FOR A RESIDENT ENSEMBLE. THE FESTIVAL ORCHESTRA HAS PROVEN TO BE ONE OF THE FINEST OPPORTUNITIES FOR YOUNG MUSICIANS TO GAIN EXTENSIVE PERFORMANCE EXPERIENCE. ALUMNI OF THE SPOLETO FESTIVAL ORCHESTRA CAN BE FOUND IN ALMOST EVERY PROFESSIONAL ORCHESTRA IN THE UNITED STATES AND MANY ABROAD.
  3. $118,093 spent. ANNUALLY THE FESTIVAL PROVIDES AN APPRENTICESHIP PROGRAM FOR SHORT-TERM INTENSIVE AND EXCITING LEARNING OPPORTUNITIES ABOUT THE WORLD OF PERFORMING ARTS. FIFTY COLLEGE STUDENTS ACQUIRED HANDS-ON EXPERIENCE UNDER THE GUIDANCE OF PROFESSIONAL ARTS ADMINISTRATORS AND TECHNICIANS.
  4. $102,319 spent. SPOLETO IS HEAVILY INVOLVED IN COMMUNITY ENGAGEMENT AND ARTS EDUCATION, PARTNERING WITH LOCAL ELEMENTARY SCHOOLS AND A LOCAL YOUTH JAZZ ACADEMY TO PROVIDE ARTIST LED WORKSHOPS AND OPPORTUNITIES TO ATTEND PERFORMANCES. A PROGRAM CALLED "TELL YOUR STORY" ALLOWS CHARLESTONIANS TO PARTNER WITH ORCHESTRA FELLOWS TO CREATE ORAL HISTORIES ACCOMPANIED BY COMPOSITION. A "PAY WHAT YOU WILL" PROGRAM AND "OPEN STAGE DOOR" PROGRAM PROVIDE LOW PRICED AND COMPLIMENTARY TICKETS TO COMMUNITY BASED NON-PROFIT ORGANIZATIONS AND THOSE WITHOUT MEANS TO EXPERIENCE WORLD-CLASS PERFORMANCES.

Source: Form 990 for the year ending August 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending August 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since September 1978.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.