GRANDFATHER MOUNTAIN HIGHLAND GAME… - Form 990 Financial Data

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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

1956

Legal Domicile

Principal Officer

STEPHEN QUILLIN

Phone

8287331333

Tax Period

2024-01-01 to 2024-12-31

GRANDFATHER MOUNTAIN HIGHLAND GAMES INC, founded in 1956, is a community nonprofit in the Arts, Culture & Humanities sector that reported $1.3M in total revenue in fiscal year 2024.

Mission

THE GRANDFATHER MOUNTAIN HIGHLAND GAMES

Program Service Accomplishments

Program 1

Expenses: $1,210,290 Revenue: $1,228,916

MANAGEMENT AND PROMOTION OF THE ANNUAL GRANDFATHER MOUNTAIN HIGHLAND GAMES AND GATHERING OF THE SCOTTISH CLANS TO FOSTER INTEREST OF SCOTTISH CULTURE.

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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 $20,000

Program Service Revenue $1,228,916

Investment Income $6,070

Other Revenue $0

TOTAL REVENUE $1,254,986

Expense Breakdown

Grants Paid $0

Salaries & Benefits $253,361

Fundraising Expenses $0

Program Expenses $1,210,290

Other Expenses $1,015,753

TOTAL EXPENSES $1,269,114

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,254,986	$1,244,385	+0.0%
Expenses	$1,269,114	$1,669,654	-0.2%
Net Income	$-14,128	$-425,269	-1.0%

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

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
STEPHEN G QUILLIN	PRESIDENT	2.00	Officer Director	$0	$0	$0
SALLY WARBURTON	VICE PRESIDENT	2.00	Officer Director	$0	$0	$0
DR RONALD MCGOWAN	TRUSTEE	2.00	Director	$0	$0	$0
WILLIAM COCKE	TREASURER	2.00	Officer Director	$0	$0	$0
ALASTAIR CAIRNS	TRUSTEE	2.00	Director	$0	$0	$0
JIM PEARSON	TRUSTEE	2.00	Director	$0	$0	$0
JIM DILLAHEY	TRUSTEE	2.00	Director	$0	$0	$0
JOHN MCGOWAN	TRUSTEE	2.00	Director	$0	$0	$0
ELLEN LISTON	TRUSTEE	2.00	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
2024	$1,254,986	$1,269,114	$1,128,857	$-14,128
2023	$1,244,385	$1,669,654	$1,054,688	$-425,269
2022	$1,062,312	$1,029,535	$1,366,848	$32,777
2021	$680,142	$785,300	$1,465,874	$-105,158
2020	$259,439	$320,927	$1,483,436	$-61,488
2019	$865,452	$823,913	$1,482,627	$41,539
2018	$828,969	$865,217	$1,246,846	$-36,248

GRANDFATHER MOUNTAIN HIGHLAND GAMES INC