SAN DIEGO SCOTTISH HIGHLAND GAMES

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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

1972

Legal Domicile

Tax Period

2023-09-01 to 2024-08-31

SAN DIEGO SCOTTISH HIGHLAND GAMES, founded in 1972, is a small nonprofit in the Arts, Culture & Humanities sector that reported $288K in total revenue in fiscal year 2023. Revenue decreased 5% compared to the prior year.

Mission

CULTURAL EDUCATION EVENTS

Program Service Accomplishments

Program 1

Expenses: $217,693 Revenue: $235,722

EDUCATIONAL EVENT FOR SCOTTISH CUSTOMS, MUSIC AND CULTURE THROUGH SCOTTISH HIGHLAND GAMES. TWO DAY EVENT HIGHLIGHTING SCOTTISH MUSIC, DANCE, ATHLETICS, FOOD, HERITAGE AND CUSTOMS. OVER 6,000...

EDUCATIONAL EVENT FOR SCOTTISH CUSTOMS, MUSIC AND CULTURE THROUGH SCOTTISH HIGHLAND GAMES. TWO DAY EVENT HIGHLIGHTING SCOTTISH MUSIC, DANCE, ATHLETICS, FOOD, HERITAGE AND CUSTOMS. OVER 6,000 ATTENDEES PARTICIPATED IN FISCAL YEAR 2023.

Program 2

Expenses: $33,909 Revenue: $35,530

INTENSE SCHOOL LASTING ONE WEEK TEACHING BAGPIPES AND SCOTTISH PIPE BAND DRUMMING WITH CLASES AND WORKSHOPS FOR BIGINNERS THROUGH ADVANCED FOLLOWED BY A RECITAL. LOCAL AND INTERNATIONAL INSTRUCTRS...

INTENSE SCHOOL LASTING ONE WEEK TEACHING BAGPIPES AND SCOTTISH PIPE BAND DRUMMING WITH CLASES AND WORKSHOPS FOR BIGINNERS THROUGH ADVANCED FOLLOWED BY A RECITAL. LOCAL AND INTERNATIONAL INSTRUCTRS TEACH BOTH MUSIC AND TECHNIQUE AS WELL AS CULTURE. ABOUT 65 INDIVIDUALS PARTICIPATED IN FISCAL YEAR 2023.

Program 3

Expenses: $11,324 Revenue: $12,448

CULTURE EDUCATIONAL EVENT OF A BURNS SUPPER FEATURING BURNS WORK, MUSIC, DANCE,HISTORY AND TRADITIONAL SCOTTISH FOOD. OVER 100 INDIVIDUALS PARTICIPATED IN FISCAL YEAR 2023.

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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 (2023)

Revenue Breakdown

Contributions & Grants $1,042

Program Service Revenue $286,438

Investment Income $247

Other Revenue $0

TOTAL REVENUE $287,727

Expense Breakdown

Grants Paid $300

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $264,241

Other Expenses $292,262

TOTAL EXPENSES $292,562

Year-over-Year Comparison

	2023	2022	Change
Revenue	$287,727	$304,398	-0.1%
Expenses	$292,562	$289,240	+0.0%
Net Income	$-4,835	$15,158	-1.3%

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

100

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
CHERI LAZOS	TREASURER	5.00	Officer	$0	$0	$0
RANDY WHITE	SECRETARY	4.00	Officer	$0	$0	$0
STEPHEN LUNDIE	CHIEFTAIN	7.00	Officer	$0	$0	$0
GRAHAM MCGRUER	VICE CHIEFTAIN	2.00	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	No data	No data	No data	No data
2024	$287,727	$292,562	$287,399	$-4,835
2023	$304,398	$289,240	$278,349	$15,158
2022	$268,884	$225,082	$257,953	$43,802
2021	$3,472	$17,584	$228,426	$-14,112
2020	$62,938	$36,178	$240,900	$26,760
2019	$235,590	$201,971	$216,765	$33,619