AVERASBORO BATTLEFIELD COMMISSION

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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

1994

Legal Domicile

Principal Officer

JOE EDWARDS

Tax Period

2023-01-01 to 2023-12-31

AVERASBORO BATTLEFIELD COMMISSION, founded in 1994, is a micro nonprofit in the Arts, Culture & Humanities sector that reported $78K in total revenue in fiscal year 2023. Net assets of $1.1M represent 171 months of operating reserves.

Mission

THE ORGANIZATION PROVIDES HISTORICAL EDUCATION THROUGH ITS MUSEUM, BATTLE SITE PRESERVATION AND LIVING HISTORY ACTIVITIES

Program Service Accomplishments

Program 1

Expenses: $82,010

BATTLEFIELD AND HISTORIC SITE PRESERVATIONS THROUGH PURCHASE AND EASEMENT ACTIVITIES. THIS INCLUDES A MUSEUM AND HAVING LIVING HISTORY ACTIVITIES SUCH AS REENACTMENTS AND SITE MINIATURE DISPLAYS.

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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 (2023)

Revenue Breakdown

Contributions & Grants $63,078

Program Service Revenue $0

Investment Income $186

Other Revenue $15,185

TOTAL REVENUE $78,449

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $82,010

Other Expenses $82,010

TOTAL EXPENSES $82,010

Year-over-Year Comparison

	2023	2022	Change
Revenue	$78,449	$79,263	0.0%
Expenses	$82,010	$92,660	-0.1%
Net Income	$-3,561	$-13,397	-0.7%

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

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	Role	Reportable Comp	Other Comp	Total
TONYA ROW	TREASURER	Officer	$0	$0	$0
FRANK MOODY	PRESIDENT	Officer	$0	$0	$0
JOE EDWARDS	VICE PRESIDENT	Officer	$0	$0	$0
SHELIA CHANCE-MORRISON	SECRETARY	Officer	$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
2025	No data	No data	No data	No data
2024	No data	No data	No data	No data
2023	$78,449	$82,010	$1,317,131	$-3,561
2022	$79,263	$92,660	$1,119,113	$-13,397
2021	$63,099	$67,282	$1,132,734	$-4,183
2020	$52,309	$58,743	$1,135,873	$-6,434
2018	$210,565	$65,838	$1,147,316	$144,727