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Passes our checks

Greenville Theatre

EIN 57-6001352 · Greenville, SC

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

LegitimacyPassesRegistration and standingFinancial healthWeak32 out of 100GovernanceFair65 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

TO BE A SIGNIFICANT REGIONAL THEATRE AND A LEADING ARTS INSTITUTION WHICH ENHANCES THE CULTURAL LANDSCAPE OF UPSTATE SC; TO CREATE A UNIQUE THEATRICAL EXPERIENCE THAT IGNITES THE IMAGINATION, LIFTS THE SPIRITS, AND INFORMS THE PATRON OF THE HUMAN CONDITION; TO SERVE AS A TRAINING GROUND AND SHOWPLACE FOR THE MANY TALENTED THEATRE ARTISTS OF THE AREA; TO PROVIDE THE HIGHEST POSSIBLE QUALITY THEATRE TO THE CITIZENS OF THE UPSTATE BY BREATHING NEW LIFE INTO THE PRODUCTION OF CLASSIS PLAYS AND MUSICALS; TO BRING THE EXCITEMENT OF LIVE THEATRE TO SCHOOL CHILDREN ACROSS THE UPSTATE. TO ENTERTAIN....TO CELEBRATE...AND TO EDUCATE

Income
$1.8 million
Spending
$2.1 million
Spent on programs
58%
Reserves
-3.4 months of spending
Largest source of income
fees for its services, 68%
Employees
19
Volunteers
445
Highest pay
$100,000, exec artisti

Source: Form 990 for the year ending June 30, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Weak: 32 out of 100. Higher than 5% of charities in its peer group (arts and culture, $1m to $10m).

  • Reserves

    0 of 35

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

  • Debt

    5 of 20

    It owes 72% of what it owns.

  • Living within its means

    4 of 15

    Spending exceeded income by 13% of income.

  • Income trend

    15 of 15

    Income rose 21% on the year before.

  • Spending floor

    8 of 15

    58% of spending went to programs and raising each dollar of donations cost 11 cents.

Source: Form 990 for the year ending June 30, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Fair: 65 out of 100. Higher than 15% of charities in its peer group (arts and culture, $1m to $10m).

  • Independent board

    25 of 25

    17 of 17 voting board members are independent.

  • Conflict of interest policy

    0 of 15

    Reports no written conflict of interest policy.

  • Whistleblower policy

    0 of 8

    Reports no written whistleblower policy.

  • Record keeping policy

    0 of 7

    Reports no 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

    0 of 5

    Reports no independent review process for its chief executive's pay.

  • 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 June 30, 2024, 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 (1)
  1. $1.2 million spent. THE MAIN STAGE SEASON CONSISTS OF A SIX SHOW SUBSCRIPTION SERIES. THESE FULLY STAGED, PROFESSIONALLY PRODUCED PRODUCTIONS OF TRADITIONAL THEATRE PROVIDE A HIGH-QUALITY THEATRE EXPERIENCE FOR BOTH PARTICIPANTS AND AUDIENCES. SEVERAL HUNDRED COMMUNIT MEMBERS PARTICIPATE IN THESE PRODUCTIONS PROVIDING OPPORTUNITIES FOR LOCAL THEATRE ARTISTS - MOST OF WHOM ARE NOT PROFESSIONAL ACTORS - THAT OTHERWISE WOULD NOT BE ABAILABLE IN THE AREA. THOUSANDS OF LOCAL RESIDENTS ATTENDING OUR MAINSTAGE SHOWS EACH SEASON EXPERIENCE NEAR PROFESSIONAL QUALITY PRODUCTIONS CLOSE TO HOME AT A REASONABLE COST. GREENVILLE LITTLE THEATRE STRIVES TO PROVIDE A COMPLETE THEATRE EXPERIENCE FOR THE COMMUNITY INCLUDING PROFESSIONAL PLAYBILL AND BACKGROUND INFORMATION ABOUT THE AUTHOR, THE PLAY, AND THE PARTICIPANTS. A TYPICAL SEASON USUALLY PRESENTS AT LEASE ONE MAJOR MUSICAL, A COMEDY, A CLASSIC PLAY, A MYSTERY AND A CHRISTMAS SHOW. THE MAIN STAGE SEASON CONSISTS OF A SIX SHOW SUBSCRIPTION SERIES. THESE FULLY STAGED, PROFESSIONALLY PRODUCED PRODUCTIONS OF TRADITIONAL THEATRE PROVIDE A HIGH-QUALITY THEATRE EXPERIENCE FOR BOTH PARTICIPANTS AND AUDIENCES. SEVERAL HUNDRED COMMUNIT MEMBERS PARTICIPATE IN THESE PRODUCTIONS PROVIDING OPPORTUNITIES FOR LOCAL THEATRE ARTISTS - MOST OF WHOM ARE NOT PROFESSIONAL ACTORS - THAT OTHERWISE WOULD NOT BE ABAILABLE IN THE AREA. THOUSANDS OF LOCAL RESIDENTS ATTENDING OUR MAINSTAGE SHOWS EACH SEASON EXPERIENCE NEAR PROFESSIONAL QUALITY PRODUCTIONS CLOSE TO HOME AT A REASONABLE COST. GREENVILLE LITTLE THEATRE STRIVES TO PROVIDE A COMPLETE THEATRE EXPERIENCE FOR THE COMMUNITY INCLUDING PROFESSIONAL PLAYBILL AND BACKGROUND INFORMATION ABOUT THE AUTHOR, THE PLAY, AND THE PARTICIPANTS. A TYPICAL SEASON USUALLY PRESENTS AT LEASE ONE MAJOR MUSICAL, A COMEDY, A CLASSIC PLAY, A MYSTERY AND A CHRISTMAS SHOW.

Source: Form 990 for the year ending June 30, 2024, 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 June 2024.

    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 October 1949.

    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.