We check the charity's Form 990 reporting to see if it meets this criteria.įull Credit: The charity's audited financials were prepared by an independent accountant with an audit oversight committee.
Often at smaller charities, it falls within the responsibilities of the finance committee or the executive committee.) The committee provides an important oversight layer between the management of the organization, which is responsible for the financial information reported, and the independent accountant, who reviews the financials and issues an opinion based on its findings. (It is not necessary that the audit committee be a separate committee. They should be prepared by an independent accountant with oversight from an audit committee. (More)Īudited financial statements provide important information about financial accountability and accuracy. In this case, we deduct 15 points from the charity's Accountability and Transparency score.Īudited Financials Prepared by Independent Accountant.
If the charity does report a diversion, then we check to see if it complied with the Form 990 instructions by describing what happened and its corrective action. We check the charity's last two Forms 990 to see if the charity has reported any diversion of assets. (More)Ī 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 – can seriously call into question a charity's financial integrity. Our analysts check the Form 990 to determine if the independent Board members are a voting majority and also at least five in number.
Civil war battlefield full#
(More) The presence of an independent governing body is strongly recommended by many industry professionals to allow for full deliberation and diversity of thinking on governance and other organizational matters. Is this your nonprofit? Access your Star Rating Portal to submit data and edit your profile. 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.Īmerican Battlefield Trust is a 501(c)(3) organization, with an IRS ruling year of 1988, and donations are tax-deductible. History education is the foundation of good citizenship and is key to developing the leaders of tomorrow. We also educate the next generation about the sacrifices made to secure the freedoms we enjoy today. Through the generosity of our dedicated members, we have preserved more than 53,000 acres of significant battlefield land in 24 states.
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. Mission: 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.