Stone Mountain Highland Games Inc (EIN 237312973) - 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

1973

Legal Domicile

Principal Officer

Norman P Livermore

Tax Period

2024-01-01 to 2024-12-31

Stone Mountain Highland Games Inc, founded in 1973, is a small nonprofit in the Arts, Culture & Humanities sector that reported $343K in total revenue in fiscal year 2024. Revenue decreased 11% compared to the prior year.

Mission

To promote Scottish traditions and culture.

🔒

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 $83,482

Program Service Revenue $251,094

Investment Income $4,986

Other Revenue $3,669

TOTAL REVENUE $343,231

Expense Breakdown

Grants Paid $350

Salaries & Benefits $0

Fundraising Expenses $14,353

Program Expenses $326,623

Other Expenses $346,853

TOTAL EXPENSES $347,203

Year-over-Year Comparison

	2024	2023	Change
Revenue	$343,231	$384,720	-0.1%
Expenses	$347,203	$342,153	+0.0%
Net Income	$-3,972	$42,567	-1.1%

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Richard Swanson	Director	1.00	Director	$0	$0	$0
James Killough	Director	1.00	Director	$0	$0	$0
James Anderson	Director	1.00	Director	$0	$0	$0
James Morton	Director	1.00	Director	$0	$0	$0
Gordon Wilson	Director	1.00	Director	$0	$0	$0
Wayne Malcolm	Director	1.00	Director	$0	$0	$0
Burt Temples	Director	1.00	Director	$0	$0	$0
Kathleen Garrett	Director	1.00	Director	$0	$0	$0
Rosina Grey	Director	1.00	Director	$0	$0	$0
John Hillyer	Director	1.00	Director	$0	$0	$0
Norman P Livermore	President	10.00	Officer Director	$0	$0	$0
Steve Brady	Vice President	5.00	Officer Director	$0	$0	$0
Valerie Smith	Treasurer	10.00	Officer Director	$0	$0	$0
James Thompson	Secretary	5.00	Officer Director	$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	$343,231	$347,203	$322,386	$-3,972
2023	$384,720	$342,153	$335,992	$42,567
2022	$387,909	$328,520	$291,969	$59,389
2021	$270,413	$266,677	$232,634	$3,736
2020	$3,675	$12,365	$229,392	$-8,690
2019	$248,182	$294,696	$237,636	$-46,514
2018	$270,844	$274,230	$284,048	$-3,386

Stone Mountain Highland Games Inc