American Battlefield Trust

Nonprofit profile at a glance

EIN
541426643
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Washington, DC, USA
Phone
2023671861
Rating
79
Verdict
SUPPORTED
Rating confidence
Standard

Official website

Reported finances

Revenue
$57,852,076
Expenses
$40,224,170
Assets
$248,749,059
Liabilities
$14,100,231

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

38 people listed

Executive titles in this filing

  • David N Duncan (President)

Highest reported compensation

  • David N Duncan (President): $424,905 total reported compensation
  • Thomas M Gilmore (Chief Real Estate Officer): $318,646 total reported compensation
  • James J Campi (Chief Policy & Comm. Officer): $277,791 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

See Schedule O

What it reported doing in 2024

See Schedule O for Land Preservation program detail.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 91% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some related-organization disclosures are missing and reported officer compensation is a large share of total spending, which may reflect staffing concentration.

Rating breakdown

  • Financial Efficiency: 72
  • Transparency & Controls: 73
  • Accountability: 96
  • Sustainability: 81
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 63.2%; rating input score 63
  • Program expense ratio: 90.1%; rating input score 90
  • Fundraising efficiency: $25.06 raised per $1 spent on fundraising; rating input score 63; 63rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 87.5%; rating input score 88; 2nd percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Pass
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 95.1%; rating input score 95; 27th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: No; rating input score 0

Accountability

  • Independent voting board: 93.5%; rating input score 94; 44th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 30.5%; rating input score 92; 92nd percentile among comparable filings
  • Total-asset coverage ratio: 6.18; rating input score 87; 87th percentile among comparable filings
  • Liabilities to assets ratio: 0.06; rating input score 88; 88th percentile among comparable filings
  • Officer compensation ratio: 5.5%; rating input score 14; 14th percentile among comparable filings

Growth

  • Program expense growth: 3.1% per year; rating input score 100; 23rd percentile among comparable filings
  • Revenue growth: 5% per year; rating input score 100; 43rd percentile among comparable filings
  • Asset growth: 8.6% per year; rating input score 100; 63rd percentile among comparable filings

Details

  • Where the money goes: 63.2% of revenue deployed · 90.1% of spending went to programs
  • Governance: 29 of 31 board members independent · 9 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $36.3M in reported program spending
  • Leadership: top reported pay $425K · 38 people listed · 2 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $1.6M reported
  • Consistency: 37 of 39 current checks pass · 2 findings to review
  • Schedules: 10 filed schedules · includes major donors, grants, executive pay, and related organizations
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 17 filed money-flow records
  • Related organizations: 10 filed related-organization links
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

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

  • High — Transparency & Controls: Related-party transparency scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 14/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.