SC BATTLEGROUND PRESERVATION TRUST (EIN 571004102) - Form 990 Financial Analysis & Trantor Score

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

1993

Legal Domicile

Principal Officer

GEORGE R WISE

Phone

8034631448

Tax Period

2024-01-01 to 2024-12-31

SC BATTLEGROUND PRESERVATION TRUST, founded in 1993, is a community nonprofit that reported $1.3M in total revenue in fiscal year 2024. Revenue fell 62% from the prior year — a significant decline worth monitoring. The organization ran a surplus of $684K, a strong 54% operating margin.

Mission

THE PURPOSE OF THE TRUST IS TO PRESERVE HISTORIC MILITARY SITES IN SOUTH CAROLINA.

🔒

Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

Sign in to view Trantor Score and financial metrics

Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $1,236,154

Program Service Revenue $0

Investment Income $0

Other Revenue $34,380

TOTAL REVENUE $1,270,534

Expense Breakdown

Grants Paid $0

Salaries & Benefits $163,588

Fundraising Expenses $0

Program Expenses $452,966

Other Expenses $423,006

TOTAL EXPENSES $586,594

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,270,534	$3,306,067	-0.6%
Expenses	$586,594	$1,146,641	-0.5%
Net Income	$683,940	$2,159,426	-0.7%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

🔒

Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

N/A

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

$74,413

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JAMES HOLLAND	TREASURER	4.00	Director	$0	$0	$0
STEVE OSBORNE	PRESIDENT	4.00	Director	$0	$0	$0
JEFFREY S MILLER	BOARD MEMBER	1.00	Director	$0	$0	$0
CARROLL CROWTHER	BOARD MEMBER	4.00	Director	$0	$0	$0
JAMES E LOCKEMY	BOARD MEMBER	4.00	Director	$0	$0	$0
W ALLEN ROBERSON	BOARD MEMBER	4.00	Director	$0	$0	$0
GEORGE R WISE	INTERIM EXECUTIVE	40.00	Officer	$74,413	$0	$74,413

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
2024	$1,270,534	$586,594	$13,611,717	$683,940
2023	$3,306,067	$1,146,641	$12,927,777	$2,159,426
2022	No data	No data	$7,194,249	No data
2022	$4,107,795	$540,625	$10,768,351	$3,567,170
2022	$4,107,795	$540,625	$10,768,351	$3,567,170
2021	$594,335	$374,275	$7,201,181	$220,060
2020	$611,491	$272,538	$6,981,121	$338,953
2019	$790,232	$454,081	$6,586,985	$336,151
2018	No data	No data	No data	No data
2018	$168,651	$152,970	$6,250,834	$15,681
2017	$1,899,255	$208,171	$6,235,154	$1,691,084

SC BATTLEGROUND PRESERVATION TRUST