Civic Intelligence

S C Battleground Preservation Trust Inc.

990 • Fiscal year 2017 • EIN 57-1004102

Jan 01, 2017 to Dec 31, 2017 • Filed on Mar 20, 2019

PO Box 80668Charleston, SC 29416

(843) 743-8281

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

7th percentile

0.00x

Higher debt load relative to assets than 7% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Liabilities / Revenue

7th percentile

0.00x

Higher debt load relative to revenue than 7% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Net Margin

98th percentile

89%

Higher net margin than 98% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Top Officer Pay

20th percentile

$0

Higher top officer pay than 20% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Asset Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2016 to 2017

Revenue Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2016 to 2017

Assets

Up

$6,235,154

Up $6,235,154 from 2016

Net Assets

Up

$6,234,629

Up $6,234,629 from 2016

Liabilities

Up

$525

Up $525 from 2016

Revenue

Up

$1,899,255

Up $1,899,255 from 2016

Expenses

Up

$208,171

Up $208,171 from 2016

Net Income

Up

$1,691,084

Up $1,691,084 from 2016

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$15M$10M$5.0M$0Assets 2010: $2,350,651Liabilities 2010: $0Net Assets 2010: $2,350,6512010Assets 2011: $2,347,307Liabilities 2011: $0Net Assets 2011: $2,347,3072011Assets 2012: $2,204,187Liabilities 2012: $0Net Assets 2012: $2,204,1872012Assets 2013: $2,784,577Liabilities 2013: $0Net Assets 2013: $2,784,5772013Assets 2014: $2,784,577Liabilities 2014: $0Net Assets 2014: $2,784,5772014Assets 2015: $4,479,017Liabilities 2015: $0Net Assets 2015: $4,479,0172015Assets 2016: $0Liabilities 2016: $0Net Assets 2016: $02016Assets 2017: $6,235,154Liabilities 2017: $525Net Assets 2017: $6,234,6292017Assets 2018: $6,250,834Liabilities 2018: $525Net Assets 2018: $6,250,3092018Assets 2019: $6,586,985Liabilities 2019: $525Net Assets 2019: $6,586,4602019Assets 2020: $6,981,121Liabilities 2020: $525Net Assets 2020: $6,980,5962020Assets 2021: $7,201,181Liabilities 2021: $525Net Assets 2021: $7,200,6562021Assets 2022: $10,768,351Liabilities 2022: $525Net Assets 2022: $10,767,8262022Assets 2023: $12,927,777Liabilities 2023: $525Net Assets 2023: $12,927,2522023Assets 2024: $13,611,717Liabilities 2024: $525Net Assets 2024: $13,611,1922024

Highlighted filing

2017

Assets$6,235,154
Liabilities$525
Net Assets$6,234,629

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$6.0M$4.0M$2.0M$0Expenses 2010: $60,1652010Expenses 2011: $25,2672011Expenses 2012: $227,9562012Revenue 2013: $731,103Expenses 2013: $150,713Net Income 2013: $580,3902013Revenue 2014: $0Expenses 2014: $0Net Income 2014: $02014Revenue 2015: $655,673Expenses 2015: $154,258Net Income 2015: $501,4152015Revenue 2016: $0Expenses 2016: $0Net Income 2016: $02016Revenue 2017: $1,899,255Expenses 2017: $208,171Net Income 2017: $1,691,0842017Revenue 2018: $168,651Expenses 2018: $152,970Net Income 2018: $15,6812018Revenue 2019: $790,232Expenses 2019: $454,081Net Income 2019: $336,1512019Revenue 2020: $611,491Expenses 2020: $272,538Net Income 2020: $338,9532020Revenue 2021: $594,335Expenses 2021: $374,275Net Income 2021: $220,0602021Revenue 2022: $4,107,795Expenses 2022: $540,625Net Income 2022: $3,567,1702022Revenue 2023: $3,306,067Expenses 2023: $1,146,641Net Income 2023: $2,159,4262023Revenue 2024: $1,270,534Expenses 2024: $586,594Net Income 2024: $683,9402024

Highlighted filing

2017

Revenue$1,899,255
Expenses$208,171
Net Income$1,691,084
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Mar 20, 2019
Return Version
2017v2.3
Gross Receipts
$1,899,255
Mission and Program Overview

Mission

To preserve historic military sites in south carolina.

The purpose of the trust is to preserve historic military sites in south carolina.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pd in Cap Srpls Land Bldg Eqp Fund$4,505,138$6,197,804▲ $1,692,666
Rtn Earn Endowment Incm Other Fnds$38,407$36,825▼ $1,582
Cash and Non-Interest-Bearing Accounts$26,015$25,461▼ $554
Land, Buildings, and Equipment, Net$1,517$488▼ $1,029
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$4,544,070$6,235,154▲ $1,691,084
Other Assets Total$4,516,538$6,209,205▲ $1,692,667
Liabilities
Other Liabilities$525$525→ $0
Total Liabilities$525$525→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$4,543,545$6,234,629▲ $1,691,084
Total Liabilities and Net Assets / Fund Balance$4,544,070$6,235,154▲ $1,691,084

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$488$26,728$27,216
Other Assets Org$4,743,505--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Carroll CrowtherPresident
David ReuwerVice President
Harrington BissellDirector
Steve OsbourneDirector
W Allen RobersonDirector
Jim HollandTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,884,193
Program Service Revenue
$14,623
Investment Income
$0
Other Revenue
$439
All Other Contributions
$7,250
Change in Net Assets
$1,691,084

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Real Estate Other1$425,000Fair Market Value
Total Noncash Contributions1$425,000-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$161,302
Salaries, Compensation, and Employee Benefits$46,869
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$49,000$3,406-$52,406
Current Officers, Directors, Trustees, and Key Employees$34,667$8,666-$43,333
Travel$12,310$919-$13,229
Fees for Services Accounting-$7,877-$7,877
All Other Expenses$104$7,683-$7,787
Insurance-$4,625-$4,625
Other Expenses$39,592$4,346-$4,346
Payroll Taxes$1,016$2,520-$3,536
Information Technology-$2,966-$2,966
Office Expenses$1,590$883-$2,473
Occupancy-$1,312-$1,312
Depreciation Depletion$1,028--$1,028
Total Functional Expenses$139,307$68,864$0$208,171
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Small Loans/advances$525
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

The executive director and the treasurer review the form 990, and then it is presented to the full board for their approval.

Form 990, Part VI, Section B, Line 15A

Compensation of the executive director is approved by the board of directors.

Form 990, Part VI, Section C, Line 18

The trust makes this information available upon request from interested parties.

Form 990, Part VI, Section C, Line 19

The trust makes this information available upon request from interested parties.

Filing and Contact Details

Filer

Filer Name
Sc Battleground Preservation Trust
EIN
57-1004102
Phone
8437438281
Address
PO BOX 80668, CHARLESTON, SC 29416

Signing Officer

Name
Doug Bostick
Title
Executive Director
Phone
8437438281
Signed
2019-03-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Doug Bostick
Formed
1993
Legal Domicile
Sc
Voting Board Members
7
Independent Board Members
7
Employees
1
Volunteers
0

Preparer

Firm
Mccay Kiddy LLC
Address
1156 BOWMAN ROAD SUITE 100-A, MOUNT PLEASANT, SC 29464
Preparer
Brooke Skinner Ea Msa
Phone
8438814477
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Contract labor: program service expenses 49,000. Management and general expenses 3,406. Fundraising expenses 0. Total expenses 52,406.

From 990, Part XI, Line 2C

The board selects their independent accountants.

Form 990

This return is being amended to report complete and accurate numbers. All of the forms, pages and schedules in the 990 information return have been changed and updated with complete and accurate numbers.

Financial Statement Notes

PART II, LINE 5:

Inspection of the easements by the executive director and/or any of the other officers.

PART II, LINE 9:

Only properties deeded and titled in the trust name are included on the financial statements of the trust.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt022412
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt027544
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt024784
IRS990ScheduleA/OtherIncome509Grp/TotalAmt0107678
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.97730
IRS990ScheduleA/PublicSupportPY509Pct00.94900
IRS990ScheduleA/PublicSupportTotal509Amt04848942
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01890981
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0225060
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0645477
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01323185
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0764239
IRS990ScheduleA/Total509Grp/TotalAmt04848942
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01899254
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0250590
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0668301
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01351301
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0792124
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt04961570
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt0488
IRS990ScheduleD/EquipmentGrp/DepreciationAmt026728
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt027216
IRS990ScheduleD/HistoricLandAreaInd0X
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt04800
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt16600
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt21454300
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt34743505
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0LEASE DEPOSIT
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1SECURITY DEPOSIT
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2LAND HELD IN TRUST (EASEMENTS)
IRS990ScheduleD/OtherAssetsOrgGrp/Desc3LAND HELD FOR RESALE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0525
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SMALL LOANS/ADVANCES
IRS990ScheduleD/Section170hRqrStsfdInd01
IRS990ScheduleD/StaffHoursSpentEnforcementCnt075.00
IRS990ScheduleD/StatesEasementsHeldCnt01
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0INSPECTION OF THE EASEMENTS BY THE EXECUTIVE DIRECTOR AND/OR ANY OF THE OTHER OFFICERS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1ONLY PROPERTIES DEEDED AND TITLED IN THE TRUST NAME ARE INCLUDED ON THE FINANCIAL STATEMENTS OF THE TRUST.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART II, LINE 5:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART II, LINE 9:
IRS990ScheduleD/TotalAcreageCnt0184.90
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0488
IRS990ScheduleD/TotalBookValueOtherAssetsAmt06209205
IRS990ScheduleD/TotalEasementsCnt017
IRS990ScheduleD/TotalLiabilityAmt0525
IRS990ScheduleD/WrittenPolicyMonitoringInd01
IRS990/ScheduleJRequiredInd00
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd00
IRS990ScheduleM/RealEstateOtherGrp/ContributionCnt01
IRS990ScheduleM/RealEstateOtherGrp/MethodOfDeterminingRevenuesTxt0FAIR MARKET VALUE
IRS990ScheduleM/RealEstateOtherGrp/NonCashCheckboxInd0X
IRS990ScheduleM/RealEstateOtherGrp/NoncashContributionsRptF990Amt0425000
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd01
IRS990ScheduleM/ThirdPartiesUsedInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE EXECUTIVE DIRECTOR AND THE TREASURER REVIEW THE FORM 990, AND THEN IT IS PRESENTED TO THE FULL BOARD FOR THEIR APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1COMPENSATION OF THE EXECUTIVE DIRECTOR IS APPROVED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE TRUST MAKES THIS INFORMATION AVAILABLE UPON REQUEST FROM INTERESTED PARTIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE TRUST MAKES THIS INFORMATION AVAILABLE UPON REQUEST FROM INTERESTED PARTIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CONTRACT LABOR: PROGRAM SERVICE EXPENSES 49,000. MANAGEMENT AND GENERAL EXPENSES 3,406. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 52,406.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE BOARD SELECTS THEIR INDEPENDENT ACCOUNTANTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THIS RETURN IS BEING AMENDED TO REPORT COMPLETE AND ACCURATE NUMBERS. ALL OF THE FORMS, PAGES AND SCHEDULES IN THE 990 INFORMATION RETURN HAVE BEEN CHANGED AND UPDATED WITH COMPLETE AND ACCURATE NUMBERS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FROM 990, PART XI, LINE 2C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0SC
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt04544070
IRS990/TotalAssetsEOYAmt06235154
IRS990/TotalAssetsGrp/BOYAmt04544070
IRS990/TotalAssetsGrp/EOYAmt06235154
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt01884193
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt068864
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0139307
IRS990/TotalFunctionalExpensesGrp/TotalAmt0208171
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0525
IRS990/TotalLiabilitiesEOYAmt0525
IRS990/TotalLiabilitiesGrp/BOYAmt0525
IRS990/TotalLiabilitiesGrp/EOYAmt0525
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt04543545
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt06234629
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0139307
IRS990/TotalProgramServiceRevenueAmt014623
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt015062
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01899255
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt04544070
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt06235154
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt0919
IRS990/TravelGrp/ProgramServicesAmt012310
IRS990/TravelGrp/TotalAmt013229
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 80668
IRS990/USAddress/CityNm0CHARLESTON
IRS990/USAddress/StateAbbreviationCd0SC
IRS990/USAddress/ZIPCd029416
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.SCBATTLEGROUNDTRUST.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0DOUG BOSTICK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08437438281
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-03-20

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$13.6$0.00$13.6$1.27$0.59$0.68
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.9$0.00$12.9$3.31$1.15$2.16
2022Detailed filing. Detailed filing data is available for this year.$10.8$0.00$10.8$4.11$0.54$3.57
2021Detailed filing. Detailed filing data is available for this year.$7.20$0.00$7.20$0.59$0.37$0.22
2020Detailed filing. Detailed filing data is available for this year.$6.98$0.00$6.98$0.61$0.27$0.34
2019Detailed filing. Detailed filing data is available for this year.$6.59$0.00$6.59$0.79$0.45$0.34
2018Detailed filing. Detailed filing data is available for this year.$6.25$0.00$6.25$0.17$0.15$0.02
2017Detailed filing. Detailed filing data is available for this year.$6.24$0.00$6.23$1.90$0.21$1.69
2016Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.00$0.00$0.00
2015Detailed filing. Detailed filing data is available for this year.$4.48$0.00$4.48$0.66$0.15$0.50
2014Detailed filing. Detailed filing data is available for this year.$2.78$0.00$2.78$0.00$0.00$0.00
2013Detailed filing. Detailed filing data is available for this year.$2.78$0.00$2.78$0.73$0.15$0.58
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.20$0.00$2.20$0.23
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.35$0.00$2.35$0.03
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.35$0.00$2.35$0.06