Sc New Play Festival Inc
Public records show a registered, tax-exempt organization in good standing.
Points to look into
- Only 24% of its spending went to programs.
These come from the organization's own tax return. There may be a good explanation; ask the charity.
What it says it does
THE MISSION OF THE SOUTH CAROLINA NEW PLAY FESTIVAL IS TO DEVELOP NEW THEATRICAL WORKS AND PRESENT AN ANNUAL FESTIVAL OF NEW WORKS BY PLAYWRIGHTS, LYRICISTS, COMPOSERS, AND VARIETY ARTISTS. WE PRESENT READINGS OF NEW PLAYS AND MUSICALS, ALONG WITH BROADWAY CABARETS AND OPPORTUNITIES FOR PROFESSIONAL DEVELOPMENT. OUR WORK SEEKS TO VITALIZE THE CREATIVE DEVELOPMENT OF ARTISTS, IMPROVE THE QUALITY OF NEW WORK FOR THE STAGE, OFFER PROFESSIONAL EDUCATIONAL OPPORTUNITIES TO THE LOCAL COMMUNITY, AND PROVIDE AUDIENCES WITH A RICH THEATRICAL EXPERIENCE. THE FESTIVAL STRIVES TO CHALLENGE, ENTERTAIN, EDUCATE, AND NOURISH THROUGH THE DEVELOPMENT AND PRESENTATION OF NEW MUSICALS, PLAYS, AND VARIETY SHOWS FROM AN INCLUSIVE POOL OF PROFESSIONAL ARTISTS.
- Income
- $354,165
- Spending
- $370,120
- Spent on programs
- 24%
- Reserves
- 1.6 months of spending
- Largest source of income
- donations and private grants, 91%
- Employees
- 21
- Volunteers
- 27
- Highest pay
- $30,000, executive artistic 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: 53 out of 100. Higher than 21% of charities in its peer group (arts and culture, $250k to $1m).
Reserves
10 of 35Spendable reserves would cover 1.6 months of spending.
Debt
20 of 20It owes 0% of what it owns.
Living within its means
8 of 15Spending exceeded income by 5% of income.
Income trend
15 of 15Income rose 33% on the year before.
Spending floor
0 of 1524% of spending went to programs and raising each dollar of donations cost 0 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
Weak: 46 out of 100. Higher than 11% of charities in its peer group (arts and culture, $250k to $1m).
Independent board
25 of 2513 of 13 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
0 of 5Reports no independent review process for its chief executive's pay.
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 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 (3)
- $45,034 spent. MUSIC STAND READINGS: IN 2025, THE PROGRAM FEATURED 8 READING PRESENTATIONS OF 5 YET-TO-BE-PRODUCED PLAYS AND MUSICALS. TOTAL PROGRAM EXPENSES AMOUNTED TO $45,034. THE PROGRAM WAS SUPPORTED BY GRANTS, OF $16,342 FROM SC HUMANITIES, AND $5,000 FROM THE DANIEL MICKEL FOUNDATION, AND $15,000 FROM THE SHUBERT FOUNDATION.
- $30,161 spent. BROADWAY CABARET: IN 2025, IT FEATURED BROADWAY STAR MARY KATE MORRISSEY WHO SHARED HER PERSONAL JOURNEY FROM NEW MUSICALS TO MEAN GIRLS TO PLAYING ELPHABA IN WICKED ON BROADWAY. TOTAL PROGRAM EXPENSES WERE $30,161. THE PROGRAM DID NOT RECEIVE GRANT-SPECIFIC FUNDING.
- $12,216 spent. OUTDOOR VARIETY STAGE AND SPINX MARKET LIVE ARTS FAIRS: IN 2025 IT FEATURED A ROTATING SCHEDULE OF THREE STREET THEATER SHOWS ALONG MAIN STREET, WHERE NON-PROFIT LIVE ARTS INSTITUTIONS SET UP BOOTHS PROMOTING THEIR SEASONS, THE TOTAL PROGRAM EXPENSES WERE $12,216. THE OUTDOOR VARIETY STAGE WAS SUPPORTED BY A $15,000 GRANT FROM THE SPINX FOUNDATION
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
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 November 6, 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 August 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 March 2023.
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 November 4, 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.