SEATTLE SCOTTISH HIGHLAND GAMES AS… - 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

1947

Legal Domicile

Phone

2065222874

Tax Period

2023-01-01 to 2023-12-31

SEATTLE SCOTTISH HIGHLAND GAMES ASSN INC, founded in 1947, is a small nonprofit in the Education sector that reported $441K in total revenue in fiscal year 2023.

Mission

To educate the public about traditional culture, heritage, and traditions of Scotland, and provide educational opportunities for the public to learn about Scottish and Celtic culture by sponsoring Games, concerts and other cultural opportunities. To provide venues for traditional artists and athletes to inform, educate, entertain, and compete. To provide scholarships to young men and woman wishing to further their expertise in Scottish and Celtic culture history, arts, and Gaelic, and to provide scholarship awards to musicians, dancers, and others involved in pursuing Celtic art forms.

Program Service Accomplishments

Program 1

Expenses: $400,060 Revenue: $425,351

Scottish Highland Games and Clan Gathering: This event showcases the history and lore of Scotland, and provides competition in the areas of Scottish music, dance, attire, athletics and aptitude, the purpose of which is to perpetuate historical Scottish customs, skills & traditions. Approximately 16,000 people attended the Games.

Program 2

Expenses: $6,201 Revenue: $7,357

Christmas Parade and Heather Ball: These activities are a venue for promoting a sense of pride in the ethnic heritage of the Pacific Northwest Scottish Community and provide family oriented events...

Christmas Parade and Heather Ball: These activities are a venue for promoting a sense of pride in the ethnic heritage of the Pacific Northwest Scottish Community and provide family oriented events for experiencing the traditional music, dance, dress and food of Scottland.

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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 $6,237

Program Service Revenue $432,708

Investment Income $1,968

Other Revenue $0

TOTAL REVENUE $440,913

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $5,360

Program Expenses $406,261

Other Expenses $430,106

TOTAL EXPENSES $430,106

Year-over-Year Comparison

	2023	2022	Change
Revenue	$440,913	$445,610	0.0%
Expenses	$430,106	$366,303	+0.2%
Net Income	$10,807	$79,307	-0.9%

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

300

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
SHARON L RITELIS	Trustee	15.00	Officer Director	$0	$0	$0
CYNTHIA LOSTOSKI	Ass. Treasury	4.00	Officer Director	$0	$0	$0
CANDIDA BURPEE	Exec. Secretary	4.00	Officer Director	$0	$0	$0
GAIL MATHIESON	Rec Secretary	4.00	Director	$0	$0	$0
DONALD A FINCKE	Treasurer	10.00	Officer Director	$0	$0	$0
PORTER PATTEN	Trustee	4.00	Director	$0	$0	$0
FARLEY BARTELMES	Trustee	4.00	Director	$0	$0	$0
BARBARA McBRIDE	Trustee	4.00	Director	$0	$0	$0
KATHY SINCLAIR	Trustee	6.00	Director	$0	$0	$0
CINDY LAKE	Trustee	4.00	Director	$0	$0	$0
SAUNDRA WHITE	Vice President	5.00	Officer Director	$0	$0	$0
JENNY WHITE	Trustee	4.00	Director	$0	$0	$0
COLIN MATHIESON	President	15.00	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
2024	No data	No data	No data	No data
2023	$440,913	$430,106	$474,563	$10,807
2022	$445,610	$366,303	$463,130	$79,307
2019	$423,132	$387,016	$407,705	$36,116
2018	$366,997	$394,431	$365,590	$-27,434

SEATTLE SCOTTISH HIGHLAND GAMES ASSN INC