MIDDLE TENNESSEE HIGHLAND GAMES (EIN 471505659) - 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

2014

Legal Domicile

Principal Officer

Deborah Trest

Phone

6159693631

Tax Period

2025-01-01 to 2025-12-31

MIDDLE TENNESSEE HIGHLAND GAMES, founded in 2014, is a micro nonprofit in the Arts, Culture & Humanities sector that reported $70K in total revenue in fiscal year 2025. Revenue fell 32% from the prior year — a significant decline worth monitoring. Expenses of $60K left a modest 14% surplus.

Mission

Where families come together every year to learn, appreciate, preserve and celebrate Scottish and Celtic traditions for charitable, educational, social, and athletic purposes.

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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 (2025)

Revenue Breakdown

Contributions & Grants $29,324

Program Service Revenue $0

Investment Income $0

Other Revenue $41,138

TOTAL REVENUE $70,462

Expense Breakdown

Grants Paid $8,550

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $60,439

Other Expenses $51,889

TOTAL EXPENSES $60,439

Year-over-Year Comparison

	2025	2024	Change
Revenue	$70,462	$103,917	-0.3%
Expenses	$60,439	$49,184	+0.2%
Net Income	$10,023	$54,733	-0.8%

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
Richard J Trest	President	5	Officer	$0	$0	$0
Deborah Trest	Finance Director	15	Officer	$0	$0	$0
Jason Eskind	Director	1	Officer	$0	$0	$0
Lana Stewart	Director	3	Officer	$0	$0	$0
Jim Drury	Director	3	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	$70,462	$60,439	$175,093	$10,023
2024	$103,917	$49,184	$164,960	$54,733
2023	$113,377	$49,366	$110,227	$64,011

MIDDLE TENNESSEE HIGHLAND GAMES