Civic Intelligence

Braddocks Battlefield History Center Inc.

990 • Fiscal year 2018 • EIN 83-3008285

Aug 15, 2018 to Dec 31, 2018 • Filed on Nov 15, 2019

200 South Market StreetLigonier, PA 16568

(412) 271-0800

Siviq Scores

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

Liabilities / Assets

51st percentile

0.04x

Higher debt load relative to assets than 51% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

52nd percentile

0.04x

Higher debt load relative to revenue than 52% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Net Margin

99th percentile

99%

Higher net margin than 99% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

50th percentile

$0

Higher top officer pay than 50% of similar nonprofits.

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

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2018

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2018

Assets

$606,052

No earlier filing loaded for comparison.

Net Assets

$584,704

No earlier filing loaded for comparison.

Liabilities

$21,348

No earlier filing loaded for comparison.

Revenue

$589,561

No earlier filing loaded for comparison.

Expenses

$4,857

No earlier filing loaded for comparison.

Net Income

$584,704

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2018: $606,052Liabilities 2018: $21,348Net Assets 2018: $584,7042018Assets 2019: $619,025Liabilities 2019: $79,592Net Assets 2019: $539,4332019Assets 2020: $553,394Liabilities 2020: $5,033Net Assets 2020: $548,3612020Assets 2021: $557,510Liabilities 2021: $476Net Assets 2021: $557,0342021Assets 2022: $580,990Liabilities 2022: $3,281Net Assets 2022: $577,7092022Assets 2023: $556,011Liabilities 2023: $6,136Net Assets 2023: $549,8752023Assets 2024: $664,743Liabilities 2024: $5,014Net Assets 2024: $659,7292024Assets 2025: $587,042Liabilities 2025: $3,193Net Assets 2025: $583,8492025

Highlighted filing

2018

Assets$606,052
Liabilities$21,348
Net Assets$584,704

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2018: $589,561Expenses 2018: $4,857Net Income 2018: $584,7042018Revenue 2019: $285,573Expenses 2019: $330,844Net Income 2019: -$45,2712019Revenue 2020: $79,219Expenses 2020: $70,291Net Income 2020: $8,9282020Revenue 2021: $59,581Expenses 2021: $50,908Net Income 2021: $8,6732021Revenue 2022: $106,122Expenses 2022: $85,447Net Income 2022: $20,6752022Revenue 2023: $89,371Expenses 2023: $117,205Net Income 2023: -$27,8342023Revenue 2024: $338,486Expenses 2024: $228,632Net Income 2024: $109,8542024Revenue 2025: $69,272Expenses 2025: $145,152Net Income 2025: -$75,8802025

Highlighted filing

2018

Revenue$589,561
Expenses$4,857
Net Income$584,704
Jump To
Filing Snapshot
Filing Period
Aug 15, 2018 to Dec 31, 2018
Signed
Nov 15, 2019
Return Version
2018v3.1
Gross Receipts
$589,561
Mission and Program Overview

Mission

To enrich the lives of today's citizens and future generations througheducation and preservation by sharing the powerful stories of thebattle of the monongahela that changed world history.

To enrich the lives of today's citizens and future generations through education and preservation by sharing the powerful stories of the battle of the monongahela that changed world history.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$0$487,950▲ $487,950
Accounts Receivable$0$118,102▲ $118,102
Total Assets$0$606,052▲ $606,052
Liabilities
Other Liabilities$0$21,348▲ $21,348
Total Liabilities$0$21,348▲ $21,348
Net Assets / Fund Balance
Temporarily Rstr Net Assets-$473,500-
Unrestricted Net Assets-$111,204-
Total Net Assets Fund Balance$0$584,704▲ $584,704
Total Liabilities and Net Assets / Fund Balance$0$606,052▲ $606,052

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$363,051-$363,051
Land$124,899-$124,899
Compensation and Service Providers

Board Members and Trustees

NameTitle
Joanne HanleyPresident
Dr Erica NucklesVice President
Alan JohnsonTrustee
Dr David PrestonTrustee
Jack HowellTrustee
Molly WaltonTrustee
Ralph K BennettSecretary
Vicki VargoTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$589,561
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$589,561
Change in Net Assets
$584,704

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$352,300Fair Market Value (FMV)
Other Non Cash Contri Table1$121,200Fair Market Value (FMV)
Total Noncash Contributions2$473,500-

Audited Revenue Reconciliation

Revenue per Audited Statements
$589,561
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$589,561
Total Revenue per Form 990
$589,561
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$4,857
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Legal$4,407--$4,407
Travel$450--$450
Total Functional Expenses$4,857$0$0$4,857

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$4,857
Total Expenses per Audited Statements$4,857
Total Expenses per Form 990$4,857
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Due to Fort Ligonier$21,348
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 7A

The sole initial member of the organization shall be fort ligonier association.

Form 990, Part VI, Section A, Line 7B

As the sole member of the corporation, fort ligonier association (fla) has the reserved power to approve the election of all directors and officers and to remove them at any time. Additionally, fla has the power to amend, alter, modify, or repeal the articles of incorporation and the bylaws of the corporation; approve annual operating and capital budgets; approve any expenditure, guarantee, obligation, and agreement that involves an unbudgeted amount equal to or in excess of $50,000; approve all strategic plans and any change to the corporation's mission statement; approve the acquisition, purchase, sale, lease, mortgage, transfer, construction, or undertake the deconstruction of land and/or buildings owned by the corporation; approve mergers, consolidations, joint ventures, and creation of any affiliated nonprofit corporations; and approve the incurrence of any unbudgeted debt of the corporation in excess of $50,000.

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

The independent certified public accountant prepares the form 990 and related schedules and attachments; reviews in detail with the executive committee; the executive committee reviews with the board of trustees.

Form 990, Part VI, Section B, Line 12C

Annual conflict of interest disclosure statements are completed by all trustees and employees; these statements are then reviewed by the executive director and committee for potential issues.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest statements and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
BRADDOCK'S BATTLEFIELD HISTORY CENTER
EIN
83-3008285
Phone
4122710800
Address
200 SOUTH MARKET STREET, LIGONIER, PA 16568

Signing Officer

Name
Erica Nuckles
Title
Vice President
Phone
4122710800
Signed
2019-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Erica Nuckles
Formed
2018
Legal Domicile
Pa
Voting Board Members
8
Independent Board Members
8
Employees
0
Volunteers
0

Preparer

Firm
Sisterson & Co Llp
Address
310 GRANT STREET SUITE 2100, PITTSBURGH, PA 15219
Preparer
Michael M Comstock
Phone
4122812025
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The financial accounting standards board accounting standards codification on income taxes clarifies recognition, measurement, presentation and disclosure relating to uncertain tax positions. The organization evaluates tax positions for recognition by determining whether evidence indicates that it is more likely than not that a position will be sustained if examined by taxing authorities. As of december 31, 2018, the organization is unaware of any uncertain tax positions. Braddock's battlefield history center's tax return for the tax year 2018 remains subject to examination by the internal revenue service.

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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE SOLE INITIAL MEMBER OF THE ORGANIZATION SHALL BE FORT LIGONIER ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AS THE SOLE MEMBER OF THE CORPORATION, FORT LIGONIER ASSOCIATION (FLA) HAS THE RESERVED POWER TO APPROVE THE ELECTION OF ALL DIRECTORS AND OFFICERS AND TO REMOVE THEM AT ANY TIME. ADDITIONALLY, FLA HAS THE POWER TO AMEND, ALTER, MODIFY, OR REPEAL THE ARTICLES OF INCORPORATION AND THE BYLAWS OF THE CORPORATION; APPROVE ANNUAL OPERATING AND CAPITAL BUDGETS; APPROVE ANY EXPENDITURE, GUARANTEE, OBLIGATION, AND AGREEMENT THAT INVOLVES AN UNBUDGETED AMOUNT EQUAL TO OR IN EXCESS OF $50,000; APPROVE ALL STRATEGIC PLANS AND ANY CHANGE TO THE CORPORATION'S MISSION STATEMENT; APPROVE THE ACQUISITION, PURCHASE, SALE, LEASE, MORTGAGE, TRANSFER, CONSTRUCTION, OR UNDERTAKE THE DECONSTRUCTION OF LAND AND/OR BUILDINGS OWNED BY THE CORPORATION; APPROVE MERGERS, CONSOLIDATIONS, JOINT VENTURES, AND CREATION OF ANY AFFILIATED NONPROFIT CORPORATIONS; AND APPROVE THE INCURRENCE OF ANY UNBUDGETED DEBT OF THE CORPORATION IN EXCESS OF $50,000.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT PREPARES THE FORM 990 AND RELATED SCHEDULES AND ATTACHMENTS; REVIEWS IN DETAIL WITH THE EXECUTIVE COMMITTEE; THE EXECUTIVE COMMITTEE REVIEWS WITH THE BOARD OF TRUSTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ANNUAL CONFLICT OF INTEREST DISCLOSURE STATEMENTS ARE COMPLETED BY ALL TRUSTEES AND EMPLOYEES; THESE STATEMENTS ARE THEN REVIEWED BY THE EXECUTIVE DIRECTOR AND COMMITTEE FOR POTENTIAL ISSUES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST STATEMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0FORT LIGONIER ASSOCIATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0251090680
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0PA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0HISTORY CENTER
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0200 SOUTH MARKET STREET
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0LIGONIER
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0PA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd015658
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd01
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt021348
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0COST
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0FORT LIGONIER ASSOCIATION
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0E
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0PA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0473500
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsEOYAmt0606052
IRS990/TotalAssetsGrp/BOYAmt00
IRS990/TotalAssetsGrp/EOYAmt0606052
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0589561
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt04857
IRS990/TotalFunctionalExpensesGrp/TotalAmt04857
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt021348
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt021348
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0584704
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt04857
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0589561
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0606052
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt0450
IRS990/TravelGrp/TotalAmt0450
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0111204
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0200 SOUTH MARKET STREET
IRS990/USAddress/CityNm0LIGONIER
IRS990/USAddress/StateAbbreviationCd0PA
IRS990/USAddress/ZIPCd015658
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0WWW.BRADDOCKBATTLEFIELD.COM
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02020-04-17 16:48:07Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ERICA NUCKLES
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0VICE PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum04122710800
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BRADDOCK'S BATTLEFIELD HISTORY CENTER
ReturnHeader/Filer/BusinessNameControlTxt0BRAD
ReturnHeader/Filer/EIN0833008285
ReturnHeader/Filer/PhoneNum04122710800
ReturnHeader/Filer/USAddress/AddressLine1Txt0200 SOUTH MARKET STREET
ReturnHeader/Filer/USAddress/CityNm0LIGONIER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
ReturnHeader/Filer/USAddress/ZIPCd016568
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0FD6174A5B0F8173D81D931E0DB1F7F08C87E043A
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0FF51ABF267D72F138B92FD6249E83CD0633B445E
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0209.166.188.2
ReturnHeader/FilingSecurityInformation/IPDt02019-11-15
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ES
ReturnHeader/FilingSecurityInformation/IPTm011:15:12
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0251467156
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SISTERSON & CO LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0310 GRANT STREET SUITE 2100
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PITTSBURGH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd015219
ReturnHeader/PreparerPersonGrp/PhoneNum04122812025
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHAEL M COMSTOCK
ReturnHeader/ReturnTs02019-11-15T10:20:31-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-08-15
ReturnHeader/TaxPeriodEndDt02018-12-31
ReturnHeader/TaxYr02018

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