CHARLESTON LITERARY FESTIVAL INC: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- CHARLESTON LITERARY FESTIVAL INC (EIN 81-3123725)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-05-14
- IRS object ID
- 202441359349303869
- Schema version
- 2023v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-05-14T11:05:33-04:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 205788602 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GLASER AND COMPANY LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1859 SUMMERVILLE AVE STE 800 | AddressLine1Txt |
| City | CHARLESTON | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29405 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 813123725 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CHARLESTON LITERARY FESTIVAL INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CHAR | BusinessNameControlTxt |
| Phone | 8436193000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 1825 | AddressLine1Txt |
| City | CHARLESTON | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29402 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | SARAH MORIARTY | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 8436973833 | PhoneNum |
| Signature | 2024-05-14 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | SARAH | PersonFirstNm |
| Person Last | MORIARTY | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | false | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | ERIK M GLASER CPA | PreparerPersonNm |
| PTIN | P00724565 | PTIN |
| Phone | 8438490179 | PhoneNum |
| Preparation | 2024-05-14 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | SARAH MORIARTY | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 1825 | AddressLine1Txt |
| City | CHARLESTON | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29402 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,082,680 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.CHARLESTONLITERARYFESTIVAL.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2016 | FormationYr |
| Legal Domicile State | SC | LegalDomicileStateCd |
| Activity Or Mission | CHARLESTON LITERARY FESTIVAL, INC. HOSTS AN ANNUAL CURATED PROGRAM OF EVENTS (LIVE AND VIRTUAL) WITH A DISTINCTIVE INTERNATIONAL FLAVOR CELEBRATING CHARLESTON'S TRADITION OF LITERARY AND ARTISTIC APPRECIATION. | ActivityOrMissionDesc |
| Voting Members Governing Body | 15 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 15 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 25 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $267,469 | PYContributionsGrantsAmt |
| CY Contributions Grants | $886,098 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $111,502 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $180,182 | CYProgramServiceRevenueAmt |
| PY Investment Income | $75 | PYInvestmentIncomeAmt |
| CY Investment Income | $11,583 | CYInvestmentIncomeAmt |
| CY Other Revenue | -$7,183 | CYOtherRevenueAmt |
| PY Total Revenue | $379,046 | PYTotalRevenueAmt |
| CY Total Revenue | $1,070,680 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| CY Salaries Comp Emp Bnft Paid | $75,163 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $93,242 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $380,347 | PYOtherExpensesAmt |
| CY Other Expenses | $934,999 | CYOtherExpensesAmt |
| PY Total Expenses | $380,347 | PYTotalExpensesAmt |
| CY Total Expenses | $1,010,162 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$1,301 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $60,518 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $476,808 | TotalAssetsBOYAmt |
| Total Assets EOY | $539,560 | TotalAssetsEOYAmt |
| Total Liabilities EOY | $89,516 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $476,808 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $450,044 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | CHARLESTON LITERARY FESTIVAL, INC. PRODUCES A CURATED, ANNUAL PROGRAM OF EVENTS WITH A DISTINCTLY INTERNATIONAL FLAVOR IN THE HISTORIC SETTING OF CHARLESTON, SOUTH CAROLINA.(CONTINUED ON SCHEDULE O) | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $793,667 | ExpenseAmt |
| Revenue | $180,182 | RevenueAmt |
| Desc | THE SEVENTH CHARLESTON LITERARY FESTIVAL TOOK PLACE FROM 3 - 12 NOVEMBER 2023. THE 2023 FESTIVAL WAS MOSTLY COMPRISED OF LIVE EVENTS, INCLUDING THREE PANELS AND THREE VIRTUAL SESSIONS, OF DIVERSE PROGRAMMING IN TERMS OF SPEAKERS AND TOPICS. THE MAJORITY OF THE 2023 FESTIVAL SESSIONS WERE FILMED AND RECORDED FOR LATER USE. | Desc |
| Total Program Service Expenses | $793,667 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | false | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (true) | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 38 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 15 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 15 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | false | WhistleblowerPolicyInd |
| Document Retention Policy | false | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | SC | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | SARAH MORIARTY | PersonNm |
| Phone | 8437185298 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 1825 | AddressLine1Txt |
| City | CHARLESTON | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29402 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| DEBORAH GAGE | ||||||
| FOUNDER AND | 4.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| WALTER FIEDEROWICZ | ||||||
| CHAIR | 15.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| WENDA HARRIS MILLARD | ||||||
| VICE CHAIR | 3.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| ANNE BLESSING | ||||||
| SECRETARY | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JAMES MARINO | ||||||
| TREASURER | 4.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| SUMMER ANDERSON | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| JASMINE BURNS | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| SAM EASLEY | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| PAUL GALVANI | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| LAURA GATES | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| BELINDA GERGEL | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| DEBORAH KENNEDY KENNARD | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| DR KIM LONG | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| LEIGH MCNAIRY | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| VICTOR YOUNG | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| SARAH MORIARTY | ||||||
| EXECUTIVE DI | 40.00 | Yes (X) | $75,163 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $75,163 | TotalReportableCompFromOrgAmt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Government Grants | $53,634 | GovernmentGrantsAmt |
| All Other Contributions | $832,464 | AllOtherContributionsAmt |
| Noncash Contributions | $26,369 | NoncashContributionsAmt |
| Total Contributions | $886,098 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | TICKETED LITERARY FESTIVAL | Desc |
| Business | 711190 | BusinessCd |
| Total Revenue Column | $180,182 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $180,182 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $180,182 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $11,583 | TotalRevenueColumnAmt |
| Exclusion | $11,583 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $4,817 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $12,000 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$7,183 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | -$7,183 | RelatedOrExemptFuncIncomeAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,070,680 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $172,999 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $11,583 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $75,163 | TotalAmt |
| Program Services | $56,372 | ProgramServicesAmt |
| Management And General | $18,791 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $293,913 | TotalAmt |
| Program Services | $113,913 | ProgramServicesAmt |
| Management And General | $90,000 | ManagementAndGeneralAmt |
| Fundraising | $90,000 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $275 | TotalAmt |
| Management And General | $275 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $69,260 | TotalAmt |
| Program Services | $69,260 | ProgramServicesAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $111,953 | TotalAmt |
| Program Services | $111,953 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,275 | TotalAmt |
| Program Services | $12,289 | ProgramServicesAmt |
| Management And General | $3,986 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,075 | TotalAmt |
| Management And General | $3,075 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,634 | TotalAmt |
| Program Services | $3,817 | ProgramServicesAmt |
| Management And General | $3,817 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $122,680 | TotalAmt |
| Program Services | $122,586 | ProgramServicesAmt |
| Management And General | $94 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $131,141 | TotalAmt |
| Program Services | $131,141 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,018 | TotalAmt |
| Program Services | $455 | ProgramServicesAmt |
| Management And General | $563 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | FundraisingFundraisingAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|---|
| EQUIPMENT AND VENUE RENT | $108,897 | $108,897 | ||
| PRODUCTION COSTS | $56,750 | $56,446 | $304 | |
| MISCELLANEOUS | $12,128 | $6,538 | $2,938 | $2,652 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,010,162 | TotalAmt |
| Program Services | $793,667 | ProgramServicesAmt |
| Management And General | $123,253 | ManagementAndGeneralAmt |
| Fundraising | $93,242 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $369,617 | BOYAmt |
| EOY | $163,514 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $100,789 | BOYAmt |
| EOY | $374,892 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,402 | BOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $1,154 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $476,808 | BOYAmt |
| EOY | $539,560 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $55,850 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $33,666 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $89,516 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $476,808 | BOYAmt |
| EOY | $450,044 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $476,808 | BOYAmt |
| EOY | $450,044 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $476,808 | BOYAmt |
| EOY | $539,560 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $60,518 | ReconcilationRevenueExpnssAmt |
| Prior Period Adjustments | -$87,282 | PriorPeriodAdjustmentsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $209,938 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $428,080 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $609,920 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $267,469 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $886,098 | CurrentTaxYearAmt |
| Total | $2,401,505 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $209,938 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $428,080 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $609,920 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $267,469 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $886,098 | CurrentTaxYearAmt |
| Total | $2,401,505 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $28,446 | SubstantialContributorsTotAmt |
| Public Support Total170 | $2,373,059 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $639 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus2 Years | $36 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $75 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $11,583 | CurrentTaxYearAmt |
| Total | $12,333 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $2,413,838 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $429,587 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.98310 | PublicSupportCY170Pct |
| Public Support PY170 | 0.96990 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Rev Etc Audited Fincl Stmt | $1,152,680 | TotalRevEtcAuditedFinclStmtAmt |
| Donated Services And Use Fclts | $70,000 | DonatedServicesAndUseFcltsAmt |
| Revenue Not Reported | $70,000 | RevenueNotReportedAmt |
| Revenue Subtotal | $1,082,680 | RevenueSubtotalAmt |
| Other Revenues Not Included | -$12,000 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | -$12,000 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $1,070,680 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $1,092,162 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $70,000 | DonatedServicesUseFcltsAmt |
| Other Expenses Included | $12,000 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $82,000 | ExpensesNotReportedAmt |
| Expenses Subtotal | $1,010,162 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $1,010,162 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE D, PAGE 4, PART XI, LINE 4B | FESTIVAL MERCHANDISE -12,000 |
| SCHEDULE D, PAGE 4, PART XII, LINE 2D | FESTIVAL MERCHANDISE 12,000 |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 2 | ContributionCnt |
| Noncash Contributions Rpt F990 | $14,369 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FAIR MARKET VALUE | MethodOfDeterminingRevenuesTxt |
Other Non Cash Contri Table OtherNonCashContriTableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Desc | MERCHANDISE | Desc |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $12,000 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FAIR MARKET VALUE | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | false | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | false | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | false | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990 | YEAR END CHANGE: EFFECTIVE DECEMBER 31, 2022, THE FESTIVAL CHANGED ITS YEAR END FROM AUGUST 31 TO DECEMBER 31. THIS CHANGEWAS REFLECTED ON THE FESTIVAL'S DECEMBER 31, 2022 FORM 990. |
| FORM 990, PART III | PAGE 2, PART III, LINE 1 - ORGANIZATION'S MISSION (CONTINUED) IT BRINGS TOGETHER WORLD CLASS AUTHORS AND SPEAKERS ON A VARIETY OF TOPICS TO BUILD CONVERSATIONS AROUND SOME OF TODAY'S MOST IMPORTANT AND INSPIRING BOOKS AND IDEAS. |
| FORM 990, PAGE 6, PART VI, LINE 11B | THE EXECUTIVE DIRECTOR AND KEY STAFF MEMBERS ARE RESPONSIBLE FOR GATHERING THE INFORMATION NECESSARY TO COMPLETE THE FILING OF THIS DOCUMENT. THE ORGANIZATIONS ACCOUNTANTS ASSIST IN PREPARING THE 990. THEN IT IS REVIEWED TO ENSURE THAT IT IS ACCURATELY COMPLETED. PRIOR TO FILING, A COMPLETE COPY IS CIRCULATED TO THE BOARD. |
| FORM 990, PAGE 6, PART VI, LINE 12C | IT IS THE RESPONSIBILITY OF THE BOARD OF DIRECTORS AND OFFICERS OF THE ORGANIZATION TO FAMILIARIZE THEMSELVES WITH THIS POLICY AND TO COMPLY WITH IT. STATEMENTS OF COMPLIANCE ARE REVIEWED BY THE CHAIR OF THE BOARD AND, WHEN APPROPRIATE, THE EXECUTIVE COMMITTEE. DIRECTORS AND OFFICERS WHO VIOLATE THIS POLICY ARE SUBJECT TO CENSURE OR REMOVAL, AT THE DISCRETION OF THE BOARD OF DIRECTORS. |
| FORM 990, PAGE 6, PART VI, LINE 15A | A SPECIAL COMMITTEE CONSISTING OF INDEPENDENT BOARD MEMBERS AFTER REVIEWING COMPARABLE DATA FOR SIMILARLY SITUATED NON-PROFITS IN SOUTH CAROLINA ESTABLISHED THE COMPENSATION FOR THE ORGANIZATIONS EXECUTIVE DIRECTOR. THIS OCCURRED IN DECEMBER 2022. THIS WAS THEN APPROVED BY THE FULL BOARD OF DIRECTORS. |
| FORM 990, PAGE 6, PART VI, LINE 19 | THE ORGANIZATION HAS MADE AVAILABLE THE FOLLOWING DOCUMENTS TO THE PUBLIC: (1) THE FORM 990 INFORMATIONAL RETURN FOR THE PAST FISCAL YEAR AND (2) ITS CONFLICTS OF INTEREST POLICY. |
| FORM 990, PART XI, LINE 9 | FESTIVAL MERCHANDISE 12,000 FESTIVAL MERCHANDISE -12,000 |
| FORM 990, PAGE 12, PART XII, LINE 1 | THE FESTIVAL CHANGED ITS ACCOUNTING METHOD FROM CASH TO ACCRUAL EFFECTIVE 01/01/2023. |