SAN DIEGO SCOTTISH HIGHLAND GAMES

EIN: 237377803 501(c)(3) Arts, Culture & Humanities

Santee, CA

Total Revenue
$287,727
Total Expenses
$292,562
Total Assets
$287,399
Net Assets
$275,452
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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
CA
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

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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%)

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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

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Governance

Voting Members
10
Independent Members
10
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
4
$0
Total Directors
0
$0
Key Employees
0
$0
Highest Compensated
0
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
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
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