CHARLESTON LIGHT OPERA GUILD INC (EIN 550346301) - 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

1951

Legal Domicile

Principal Officer

ERIC HUDNALL

Phone

3043434126

Tax Period

2024-01-01 to 2024-12-31

CHARLESTON LIGHT OPERA GUILD INC, founded in 1951, is a small nonprofit in the Arts, Culture & Humanities sector that reported $521K in total revenue in fiscal year 2024. Revenue grew 10% year-over-year, indicating healthy expansion. Expenses of $448K left a modest 14% surplus.

Mission

PRODUCE HIGH QUALITY MUSICAL THEATER PRODUCTIONS IN WHICH LOCAL INDIVIDUALS DEVELOP AND DISPLAY THEIR TALENTS PRESENTED AT AFFORDABLE PRICES TO THE COMMUNITY.

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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 (2024)

Revenue Breakdown

Contributions & Grants $255,792

Program Service Revenue $243,594

Investment Income $0

Other Revenue $22,043

TOTAL REVENUE $521,429

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $385,574

Other Expenses $447,570

TOTAL EXPENSES $447,570

Year-over-Year Comparison

	2024	2023	Change
Revenue	$521,429	$472,075	+0.1%
Expenses	$447,570	$434,406	+0.0%
Net Income	$73,859	$37,669	+1.0%

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

N/A

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
KIMBERLY JAVINS	VICE PRESIDENT	2.00	Officer Director	$0	$0	$0
TIM WHITENER	SECRETARY	2.00	Officer Director	$0	$0	$0
HORACE EMERY	TREASURER	8.00	Officer Director	$0	$0	$0
ERIC HUDNALL	PRESIDENT	12.00	Officer Director	$0	$0	$0
ANNE-MARIE ELLIOTT	BOARD MEMBER	2.00	Director	$0	$0	$0
MICHAEL GORE	BOARD MEMBER	2.00	Director	$0	$0	$0
DAN FOSTER	BOARD MEMBER	2.00	Director	$0	$0	$0
SAMUEL CROSBY JR	BOARD MEMBER	2.00	Director	$0	$0	$0
ELIZABETH CARY BROWN	BOARD MEMBER	2.00	Director	$0	$0	$0
JULIE MILLER	BOARD MEMBER	2.00	Director	$0	$0	$0
JENNIFER MARS	BOARD MEMBER	2.00	Director	$0	$0	$0

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
2024	$521,429	$447,570	$519,342	$73,859
2023	$472,075	$434,406	$447,807	$37,669
2022	$394,402	$382,699	$402,326	$11,703
2021	$206,076	$190,353	$394,018	$15,723
2020	$174,609	$188,267	$442,878	$-13,658
2019	$518,867	$500,436	$394,119	$18,431
2018	$338,144	$391,583	$399,065	$-53,439

CHARLESTON LIGHT OPERA GUILD INC