Scottish Fiddlers of California

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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

1986

Legal Domicile

Principal Officer

Alasdair Fraser

Phone

5419081539

Tax Period

2023-11-01 to 2024-10-31

Scottish Fiddlers of California, founded in 1986, is a small nonprofit in the Arts, Culture & Humanities sector that reported $778K in total revenue in fiscal year 2023. Revenue surged 50% from the prior year, signaling strong growth momentum. The organization ran a surplus of $208K, a strong 27% operating margin.

Mission

Our goal is to teach, preserve, perform, and promote the rich traditional fiddle music and dance of Scotland. We provide personal growth opportunities to those wishing to explore Scottish fiddle and related genres in a supportive environment.

Program Service Accomplishments

Program 1

Expenses: $496,388 Revenue: $480,633

Instruction in Scottish music and dance:Alasdair Fraser's Sierra Fiddle Camp was held from June 15 through June 23, 2024. Eighteen instructors taught fiddle, guitar, piano song and dance to 226...

Instruction in Scottish music and dance:Alasdair Fraser's Sierra Fiddle Camp was held from June 15 through June 23, 2024. Eighteen instructors taught fiddle, guitar, piano song and dance to 226 students with experience ranging from beginning to master level. Valley of the Moon Scottish Fiddle camp (Aug 23-Aug 31, 2024) provided similar classes at all skill levels to 216 participants, taught by 20 instructors from USA, Belgium and Sweden. The Peter Connolly and Cali Funds provided $35,200 in financial aid to participants. The San Francisco Scottish Fiddlers held 11 in-person meeting averaging 25 attendees. There were 5 concert rehearsals with 60 participants and 9 rehearsals averaging 20 participants for farmers market performances. The Scottish Fiddlers of Los Angeles held 10 rehearsals for the concert and the Highland Games.

Program 2

Expenses: $57,643 Revenue: $45,367

Public performance of Scottish music and dance:The San Francisco Scottish Fiddlers performed at 9 farmers markets to a combined audience estimated at 500. The average number of performers at each was 15. SFSF gave three concerts to a combined audience of 900 with 60 players at each concert. Twenty-five members of SFSF performed with the Bay Philharmonic for an audience of 1400. SFSF also gave 6 free concerts to a combined audience of 400, with approximately 20 performers. Members of SFSF performed at Scottish games in both Pleasanton and Spokane. The Scottish Fiddlers of Los Angeles performed at the Scottishfest, sponsored by the United Scottish Society, on May 25 and 26. Thirty-two members of SFLA performed with guest musicians at their annual spring concert on April 13, to an audience of 475.

Program 3

Expenses: $866

Dissemination of educational materials:Alasdair Fraser's Sierra Camp and Valley of the Moon provided sheet music to attendees. Both camps also provided video recordings of many of the activities...

Dissemination of educational materials:Alasdair Fraser's Sierra Camp and Valley of the Moon provided sheet music to attendees. Both camps also provided video recordings of many of the activities. Artists' recordings and books were available for sale during camp. SFSF provided monthly newsletters to 256 members. Audio recordings created by members and other practice aids are available to members online. SFLA maintains an internet account of sound files, practice recordings of tunes and sheet music for their 49 members.

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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 $127,182

Program Service Revenue $518,384

Investment Income $119,156

Other Revenue $12,849

TOTAL REVENUE $777,571

Expense Breakdown

Grants Paid $4,000

Salaries & Benefits $27,358

Fundraising Expenses $1,517

Program Expenses $554,897

Other Expenses $538,134

TOTAL EXPENSES $569,492

Year-over-Year Comparison

	2023	2022	Change
Revenue	$777,571	$519,153	+0.5%
Expenses	$569,492	$483,341	+0.2%
Net Income	$208,079	$35,812	+4.8%

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

Volunteers

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

$25,139

Total Directors