Charleston Opera Theater Inc
Public records show a registered, tax-exempt organization in good standing.
Points to look into
- It owes more than it owns.
These come from the organization's own tax return. There may be a good explanation; ask the charity.
What it says it does
CHARLESTON OPERA THEATER IS COMMITTED TO A PROMINENT, YEAR-ROUND, PROFESSIONAL OPERA PRESENCE IN OUR CITY AND THE SURROUNDING LOWCOUNTRY. WE PLACE HIGH VALUE ON THE ADVANCEMENT OF ACOUSTIC VOCAL TRADITIONS, THROUGH QUALITY PERFORMANCES, EDUCATION, MENTORSHIP, TRAINING AND THE EXPOSURE OF THE ART FORM TO NEW AUDIENCES, THROUGH COMMUNITY OUTREACH, PERFORMANCES AND EVENTS.
- Income
- $424,145
- Spending
- $412,031
- Spent on programs
- 93%
- Reserves
- -0.1 months of spending
- Largest source of income
- donations and private grants, 51%
- Employees
- 4
- Volunteers
- 20
- Highest pay
- $8,950, executive artistic directo
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Weak: 45 out of 100. Higher than 14% of charities in its peer group (arts and culture, $250k to $1m).
Reserves
0 of 35Spendable reserves are negative: it owes or has committed more than it holds.
Debt
0 of 20It owes 107% of what it owns.
Living within its means
15 of 15Income exceeded spending by 3% of income.
Income trend
15 of 15Income rose 72% on the year before.
Spending floor
15 of 1593% of spending went to programs and raising each dollar of donations cost 0 cents.
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Fair: 51 out of 100. Higher than 19% of charities in its peer group (arts and culture, $250k to $1m).
Independent board
25 of 259 of 9 voting board members are independent.
Conflict of interest policy
0 of 15Reports no written conflict of interest policy.
Whistleblower policy
0 of 8Reports no written whistleblower policy.
Record keeping policy
0 of 7Reports no written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
0 of 10Did not give the board a copy of this return before filing it.
Pay set independently
5 of 5Sets its chief executive's pay through independent review and comparison.
Independent check of accounts
6 of 15Its accounts were not audited or reviewed by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending June 30, 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 (3)
- $290,287 spent. LA BOHME - OUR FIRST MAJOR SEASON OFFERING WAS A PRODUCTION OF PUCCINI'S OPERA LA BOHME. THE TWO SOLD-OUT PERFORMANCES WERE HELD AT THE COLLEGE OF CHARLESTON SOTTILE THEATRE ON NOVEMBER 22ND AND 24TH, 2024. THIS FULL-SCALE PRODUCTION FEATURED AN INTERNATIONAL CAST OF SEVEN SOLOISTS, A 38-PIECE ORCHESTRA, CHORUS, COSTUMES, AND SCENERY. THE 32-PERSON CHORUS FOR THIS PRODUCTION WAS SOURCED USING LOCAL TALENT. SCENERY WAS ALSO CONSTRUCTED BY A LOCAL CONTRACTOR.
- $63,985 spent. SERENATA ROMANTICA AN EVENING OF OPERATIC DUETS AND TRIOS FEATURING MUSIC BY PUCCINI, VERDI, BELLINI, GIORDANO, GLINKA, AND GOUNOD. THIS PERFORMANCE WAS ON APRIL 17, 2025, AND TOOK PLACE AT THE COLLEGE OF CHARLESTON SOTTILE THEATRE. THE SOLOISTS WERE A COMBINATION OF INTERNATIONAL AND LOCAL TALENT. THERE WERE OVER 300 PEOPLE IN ATTENDANCE.
- $29,912 spent. OPERA BY SHAKESPEARE- HAROLD MEERS CREATED THIS VERY UNIQUE OPERA EXPERIENCE FOR KIAWAH RESIDENTS AND FOR THE CHARLESTON LIBRARY SOCIETY. THERE WERE SIX SOLOISTS AND ONE SHAKESPEAREAN ACTOR WHO PRESENTED EXCERPTS FROM SHAKESPEARE'S OTHELLO, MUCH ADO ABOUT NOTHING, ROMEO AND JULIET, MACBETH, AND HAMLET ALONGSIDE THE OPERAS OTELLO, BATRICE ET BNDICT, ROMO ET JULIETTE, MACBETH, AND HAMLET.
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
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.
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.
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.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending June 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since January 2020.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
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.