GREENVILLE LIGHT OPERA WORKS (EIN 271795936) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2009

Legal Domicile

Principal Officer

CHRISTIAN ELSER

Phone

8645584569

Tax Period

2022-01-01 to 2022-12-31

GREENVILLE LIGHT OPERA WORKS, founded in 2009, is a small nonprofit in the Arts, Culture & Humanities sector that reported $218K in total revenue in fiscal year 2022. Revenue surged 23% from the prior year, signaling strong growth momentum. Expenses of $314K exceeded revenue, resulting in a 44% operating deficit.

Mission

GLOW LYRIC THEATRE IS SOUTH CAROLINA'S ONLY PROFESSIONAL LYRIC THEATRE THAT PRODUCES OPERA, OPERETTA AND MUSICAL THEATRE THAT IS IN RESPONSE TO THE SOCIAL AND POLITICAL CLIMATE OF THE REGION.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2022)

Revenue Breakdown

Contributions & Grants $156,034

Program Service Revenue $55,945

Investment Income $34

Other Revenue $6,412

TOTAL REVENUE $218,425

Expense Breakdown

Grants Paid $0

Salaries & Benefits $51,270

Fundraising Expenses $0

Program Expenses $300,124

Other Expenses $262,501

TOTAL EXPENSES $313,771

Year-over-Year Comparison

	2022	2021	Change
Revenue	$218,425	$177,916	+0.2%
Expenses	$313,771	$168,323	+0.9%
Net Income	$-95,346	$9,593	-10.9%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

⚠ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$44,000

Total Directors

$42,000

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
KEVIN KIRTLEY	TREASURER	3.00	Officer Director	$0	$0	$0
JENNA TAMISIEA ELSER	SECRETARY / ARTISTIC DIR	40.00	Officer Director	$42,000	$0	$42,000
TAMMY MOORE	DIRECTOR	2.00	Director	$0	$0	$0
ASHLEY KING	DIRECTOR	2.00	Director	$0	$0	$0
STEVE COMPTON	DIRECTOR	2.00	Director	$0	$0	$0
GENE CONROY	PRESIDENT	2.00	Officer Director	$0	$0	$0
STEVEN GREEN	DIRECTOR	2.00	Director	$0	$0	$0
JESSICA ADKINS	DIRECTOR	2.00	Director	$0	$0	$0
PAUL HYDE	DIRECTOR	2.00	Director	$0	$0	$0
SHANE FARMER	DIRECTOR	2.00	Director	$0	$0	$0
DR CHRISTIAN ELSER	EXECUTIVE DIRECTOR	15.00	Officer	$2,000	$0	$2,000

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2022	$218,425	$313,771	$71,995	$-95,346
2021	$177,916	$168,323	$90,127	$9,593
2020	$123,376	$98,567	$80,217	$24,809
2019	$241,467	$213,551	$57,090	$27,916
2018	$209,068	$204,053	$28,100	$5,015

GREENVILLE LIGHT OPERA WORKS