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Industry professionals strongly recommend an independent governing body to allow for full deliberation and diversity of thinking on governance and other organizational matters. We check to see that a majority of board members are identified as independent on their tax form.

Source: IRS Form 990

Industry professionals strongly recommend an independent governing body to allow for full deliberation and diversity of thinking on governance and other organizational matters. For most organizations, we check to see if the organization has at least three independent board members. For large, donor-funded organizations, we check to see if the organization has at least five independent board members

Source: IRS Form 990

An Audit, Review, or Compilation provides important information about financial accountability and accuracy. Organizations are scored based on their Total Revenue Amount:

Source: IRS Form 990

A diversion of assets — any unauthorized conversion or use of the organization's assets other than for the organization's authorized purposes, including but not limited to embezzlement or theft — also can seriously call into question a charity's financial integrity. We review the charity's most recent IRS Form 990 to see if the charity has reported any diversion of assets.

Source: IRS Form 990

Charity Navigator looks for a website on the IRS Form 990 as an accountability and transparency metric.

Nonprofits act in the public trust and reporting publicly on activities is an important component.

Source: IRS Form 990

Charity Navigator looks for the existence of a conflict of interest policy on the IRS Form 990 as an accountability and transparency measure.

This policy protects the organization and by extension those it serves, when it is considering entering into a transaction that may benefit the private interest of an officer, director and/or key employee of the organization.

Source: IRS Form 990

Charity Navigator looks for the existence of a whistleblower policy per the IRS Form 990 as an accountability and transparency measure.

This policy outlines procedures for handling employee complaints, as well as a confidential way for employees to report financial or other types of mismanagement.

Source: IRS Form 990

Charity Navigator looks for the existence of a document retention and destruction policy per the IRS Form 990 as an accountability and transparency measure.

This policy establishes guidelines for the handling, backing up, archiving and destruction of documents. These guidelines foster good record keeping procedures that promote data integrity.

Source: IRS Form 990

Charity Navigator looks to confirm on the IRS Form 990 that the organization has this process in place as an accountability and transparency measure.

An official record of the events that take place during a board meeting ensures that a contemporaneous document exists for future reference.

Source: IRS Form 990

Providing copies of the IRS Form 990 to the governing body prior to filing is considered a best practice, as it allows for thorough review by the individuals charged with overseeing the organization. The Form 990 asks the charity to disclose whether or not it has followed this best practice.

Making loans to related parties, such as key officers, staff, or Board members, is not standard practice in the sector as it diverts the charity's funds away from its charitable mission and can lead to real and perceived conflict-of-interest problems.

The IRS requires charities to disclose on their Form 990 any loans to or from current and former officers, directors, trustees, key employees, and other "disqualified persons." Some state laws go so far as to prohibit loans to board members and officers.

Although employees and trustees are permitted to make loans to charities, this practice can also result in real and/or perceived conflict of interest problems for the charity. Furthermore, it is problematic because it indicates that the organization is not financially secure. Our analysts check to see if any loans have been made.

For almost all charities, we check the charity's IRS Form 990 to see if it discloses that the Form 990 is available on the charity's website. As with the audited financial statement, donors need easy access to this financial report to help determine if the organization is managing its financial resources well.

Source: IRS Form 990

The Liabilities to Assets Ratio is determined by Total Liabilities divided by Total Assets (most recent IRS Form 990). This ratio is an indicator of an organization's solvency and/or long-term sustainability.

Source: IRS Form 990

The Program Expense Ratio is determined by Program Expenses divided by Total Expense (average of most recent three IRS Forms 990). This measure reflects the percent of its total expenses a charity spends on the programs and services it exists to deliver.

Source: IRS Form 990

The amount spent to raise $1 in charitable contributions. To calculate a charity's fundraising efficiency, we divide its average fundraising expenses by the average total contributions it receives. We calculate the charity's average expenses and average contributions over its three most recent fiscal years.

Source: IRS Form 990

Determines how long a charity could sustain its level of spending using its net available assets, or working capital, as reported on its most recently filed IRS Form 990. Dividing these net available assets in the most recent year by a charity's average total expenses, yields the working capital ratio. We calculate the charity's average total expenses over its three most recent fiscal years.

Source: IRS Form 990

The compensation data below shows the five highest paid individuals at this charity. The amount includes salary, cash bonuses, and compensation from related organizations. The amounts do not include nontaxable benefits, deferred compensation, or other amounts not reported on Form W-2.

Additionally, we highlight the ratio between the highest-paid employee and the average compensation across the nonprofit to determine whether compensation practices reflect industry standards while supporting the nonprofit's mission.

The compensation ratio for this nonprofit is 5.1 which indicates the highest paid employee earns 5.1 times more than the average staff member. Our data show the high-average compensation ratio for medium to super-sized charities is expected to fall between 1 and 24.

Source: IRS Form 990 (page 7), filing year 2024

Below are some key data points from the Exempt Organization IRS Business Master File (BMF) for this organization.Learn more about the BMF on the IRS website

The Form 990 is a document that nonprofit organizations file with the IRS annually. We leverage accountability and finance data from it to form Encompass ratings. Clickhereto search for this organization's Forms 990 on the IRS website (if any are available). Simply enter the organization's name (American Battlefield Trust) or EIN (541426643) in the 'Search Term' field.

The American Battlefield Trust (formerly known as the Civil War Trust) seeks to preserve our nation's hallowed battlegrounds and educate the public about what happened there and why it matters today. We permanently protect these battlefields for future generations as a lasting and tangible memorial to the brave soldiers who fought in the American Revolution, the War of 1812, and the Civil War. Through the generosity of our dedicated members, we have preserved more than 60,000 acres of significant battlefield land in 25 states. We also educate the next generation about the sacrifices made to secure the freedoms we enjoy today. History education is the foundation of good citizenship and is key to developing the leaders of tomorrow. Battlefields are outdoor classrooms, and we bring to life the history of America's turbulent first century through outstanding educator resources, our award-winning magazine, cutting-edge digital productions, and engaging social media.

By preserving the battlefields where the United States was defined and refined – and educating the p

Goal One: Grow preservation efforts to substantially complete the preservation of key Civil War battlefields and reach 2,500 acres of preserved Revolutionary War battlefield land.

Goal Two: Deliver factual and unbiased historical information to millions of people, including students and interested individuals from diverse backgrounds each year.

Goal Three: Inspire civic action in high school and college students through hands-on learning experiences that incorporate lessons on leadership, decision making, and goal setting.

Each fiscal year, the American Battlefield Trust invests in professional development opportunities for its staff, this includes funding for role specific training, management training, and leadership trainings. The Trust encourages staff members to grow into both formal and informal leadership roles and does so by creating new programs and/or positions that enable junior and mid-level staff to lead major organizational initiatives. Most recently, the Trust created a new role related to Human Resources and has invested in in-depth training for this individual, including professional trainings, certification programs, and coursework on employment law. In this new role, this individual led the organization's response to Covid-19 and now leads organizational thinking on updating key personnel policies.

Like many cultural organizations, the American Battlefield Trust faced a great deal of change from March 2020 through the present. At the outset of the Covid-19 pandemic, the Trust's leadership immediately adopted measures to ensure the safety of its staff which included health screenings, cleanliness protocols, and maximum work from home flexibility. All of the Trust's planned functions and programs transitioned to a virtual space. This transition allowed the Trust to reach thousands of more people than it had previously while ensuring the health and safety of our staff and the public. Additionally, when shelter in place guidelines were issued, the Trust sought out ways to bring the battlefields we preserve to our constituents - and with that, a little joy. To do so, we hosted regular Battlefield Lives via Facebook which were viewed by hundreds of thousands of people. As the world became more attune to issues related to racial and social justice, the Trust built upon its long history of preserving battlefield sites associated with Black history and strengthened its commitment to elevating the history of the many diverse groups and individuals who fought in and supported wartime efforts during the American Revolution, War of 1812, and Civil War. As leaders in the battlefield preservation field, the Trust has a responsibility to make its work and storytelling as inclusive as possible. To do so, the Trust's leadership established an "Inclusive Narratives" task force, launched an initiative dedicated to Black history called Fighting for Freedom, assessed its body of work for outdated language and opportunities for improvement, and established a new set of priorities and guidelines to better promote Black history, women's history, Native American history, and the history of other underrepresented communities. Additionally, the Trust began and continues to seek out relationships with new partner organizations and historians from diverse communities.