GREATER GREENVILLE SCOTTISH GAMES & HIGHLAND FESTIVAL (EIN 202419016) - Form 990 Financial Analysis & Trantor Score

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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

2005

Legal Domicile

Principal Officer

BEVERLY GRIFFIN

Phone

8642920373

Tax Period

2024-03-01 to 2025-02-28

GREATER GREENVILLE SCOTTISH GAMES & HIGHLAND FESTIVAL, founded in 2005, is a small nonprofit in the Recreation & Sports sector that reported $319K in total revenue in fiscal year 2024. Revenue surged 26% from the prior year, signaling strong growth momentum. Expenses of $284K left a modest 11% surplus.

Mission

TO BRING A CULTURAL EVENT TO GREENVILLE, SC.

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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 (2024)

Revenue Breakdown

Contributions & Grants $90,000

Program Service Revenue $229,352

Investment Income $0

Other Revenue $0

TOTAL REVENUE $319,352

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $279,178

Other Expenses $283,863

TOTAL EXPENSES $283,863

Year-over-Year Comparison

	2024	2023	Change
Revenue	$319,352	$252,512	+0.3%
Expenses	$283,863	$286,922	0.0%
Net Income	$35,489	$-34,410	-2.0%

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

405

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	Hours/Week	Role	Reportable Comp	Other Comp	Total
DON KOONCE	BOARD MEMBER	10.00	Director	$0	$0	$0
TRACY KELLY	VICE PRESIDENT/CFO	10.00	Officer Director	$0	$0	$0
DEAN HARBERT	BOARD MEMBER	10.00	Director	$0	$0	$0
NICK WILLIAMS	BOARD MEMBER	10.00	Director	$0	$0	$0
SAM MAW	BOARD MEMBER	10.00	Director	$0	$0	$0
JAY SPIVEY	BOARD MEMBER	10.00	Director	$0	$0	$0
DANIEL HANSON	BOARD MEMBER	10.00	Director	$0	$0	$0
KEVIN MCBRIDE	BOARD MEMBER	10.00	Director	$0	$0	$0
ERIN SHREVE	BOARD MEMBER	10.00	Director	$0	$0	$0
CASEY WILLIAMS	BOARD MEMBER	10.00	Director	$0	$0	$0
BEVERLY GRIFFIN	PRESIDENT	20.00	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	$319,352	$283,863	$55,899	$35,489
2024	$252,512	$286,922	$20,410	$-34,410
2023	$320,843	$331,371	$54,820	$-10,528
2022	$7,846	$6,947	$65,354	$899
2021	$48,098	$30,870	$64,455	$17,228
2020	$226,784	$247,491	$47,227	$-20,707
2019	$257,786	$232,139	$57,934	$25,647

GREATER GREENVILLE SCOTTISH GAMES & HIGHLAND FESTIVAL