Walhalla Civic Auditorium INC

Nonprofit profile at a glance

EIN
570994911
IRS 990 coverage
2013–2025
Forms available
Form 990 2025
Location
Walhalla, SC, USA
Phone
8646385277
Rating
54
Verdict
MIXED
Rating confidence
Moderate
Sector
Community, Neighborhood Development

Reported finances

Revenue
$1,497,388
Expenses
$1,385,015
Assets
$2,726,054
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • MARK THOMPSON (EXECUTIVE DIRECTOR)
  • EMILY ROBERTS (PRESIDENT)

Highest reported compensation

  • MARK THOMPSON (EXECUTIVE DIRECTOR): $153,281 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide an auditorium for the town of Walhalla and surrounding areas. To provide meeting facilities for cultural events for the community. To preserve the Civic Auditorium (C.1913) for future generations.

What it reported doing in 2025

To provide an auditorium for the town of Walhalla and surrounding areas. To provide meeting facilities for cultural events for the community. To preserve the Civic Auditorium (C.1913) for future generations. Ticket Sales

Operating model

Revenue model
Earned-program. 86% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

MIXED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence.

Rating breakdown

  • Financial Efficiency: 66
  • Transparency & Controls: 65
  • Accountability: 0
  • Sustainability: 57
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 62.2%; rating input score 62
  • Program expense ratio: 68.1%; rating input score 68
  • Fundraising efficiency: $51.25 raised per $1 spent on fundraising; rating input score 76; 76th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: Limited
  • Governance controls: 0 of 8 controls in place; rating input score 0
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Missing
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 7.5%; rating input score 51; 51st percentile among comparable filings
  • Total-asset coverage ratio: 1.97; rating input score 64; 64th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 88; 88th percentile among comparable filings
  • Officer compensation ratio: 11.1%; rating input score 34; 34th percentile among comparable filings

Growth

  • Program expense growth: 17.3% per year; rating input score 100; 75th percentile among comparable filings
  • Revenue growth: 16.6% per year; rating input score 100; 77th percentile among comparable filings
  • Asset growth: 3.1% per year; rating input score 100; 27th percentile among comparable filings

Details

  • Where the money goes: 62.2% of revenue deployed · 68.1% of spending went to programs
  • Governance: 0 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $943K in reported program spending
  • Leadership: top reported pay $153K · 4 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 28 of 28 current checks pass
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 13 filing years from 2013 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Accountability: Governance controls: 6 of 6 not reported.
  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • Review — Sustainability: Operating margin scored 51/100.
  • Moderate — Sustainability: Officer compensation ratio scored 34/100.