Liabilities / Assets
66th percentile
Tied with the lowest-debt nonprofits in its peer group.
Scotch Fair Highland Games Foundation Inc
EIN 26-4531332 • 501(c)3 • Laurinburg, NC
Profile
EDUCATION
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.00x
Liabilities / Revenue
66th percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
28th percentile
Higher net margin than 28% of similar nonprofits.
Top Officer Pay
91st percentile
Higher top officer pay than 91% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
35th percentile
Faster asset growth than 35% of similar nonprofits.
Revenue Growth
49th percentile
Faster revenue growth than 49% of similar nonprofits.
Balance Sheet
Assets
Down$84,026
Down $6,963 (-7.7%) from 2023
Liabilities
Flat$0
Flat from 2023
Net Assets
Down$84,026
Down $6,963 (-7.7%) from 2023
Revenue
Up$133,240
Up $1,445 (+1.1%) from 2023
Expenses
Up$140,203
Up $13,544 (+11%) from 2023
Net Income
Down-$6,963
Down $12,099 (-236%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $84,026
- Liabilities
- $0
- Net assets
- $84,026
- Revenue
- $133,240
- Expenses
- $140,203
- Net income
- -$6,963
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Jul 3, 2025
- Return Version
- 2024v5.2
- Gross Receipts
- $133,240
Mission and Program Overview
Mission
EDUCATION
Program Services
| Description | Grants | Expenses |
|---|---|---|
| CONDUCTING A SCOTTISH HIGHLAND GAMES EVENT OPEN TO GENERAL PUBLIC, PROVIDING A CULTURAL EVENT, MADE UP OF TRADITIONAL SCOTTISH MUSIC, ATHLETICS, AND OTHER CULTURAL DEMONSTRATIONS | $22,500 | $133,703 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| WILLIAM S CAUDILL | Chairman | PT | $0 | - | - |
| NED STEDMAN | Director | - | $0 | - | - |
| KELLY ROSSER | Director | - | $0 | - | - |
| CLYDE MARSH | Director | - | $0 | - | - |
| KIM LILES | Director | - | $0 | - | - |
| CAROL MCCALL | Director | - | $0 | - | - |
| ALAN LIVINGSTON | Treasurer | - | $0 | - | - |
| PHILIP ESCHLEMAN | Exchequer | - | $0 | - | - |
| ROBIN SNEAD | Director | - | $0 | - | - |
| JOEY MCNEILL | Director | - | $0 | - | - |
| PATRICK ROBERTSON | Vice Chairman | - | $0 | - | - |
| JANETTE MCNEILL | Secretary | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Scotch Fair Highland Games Foundation Inc
- EIN
- 26-4531332
- In Care Of
- % ALAN LIVINGSTON
- Phone
- 9102762752
- Address
- PO BOX 1102, LAURINBURG, NC 28353
Signing Officer
- Name
- Alan Livingston
- Title
- Treasurer
- Phone
- 9102762752
- Signed
- 2025-07-03
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Alan S Livingston CPA
- Address
- PO Box 68, Laurinburg, NC 28353
- Preparer
- Alan S Livingston
- Phone
- 9102762752
Supplemental Narrative
Additional Explanations
List of grants and similar amounts paid Part I line 10
“Activity CELTIC HERITAGE AND MUSIC Grantee AN CRIOS GREINE INC Street 9012 BRADLEIGH DR City, State, Zip WINTER GARDEN, FL 34787Relationship NONE Amount 1,500Activity CELTIC HERITAGE AND EDUCATION Grantee ST ADNREWS UNIVERSITY Street DOGWOOD LANE City, State, Zip LAURINBURG, NC 28352Relationship NONE Amount 5,000”
Description of other expenses Part I line 16
“Description AmountMARKETING EXPENSES 12,490FACILITES EXPENSES 43,965WHISKY TASTING & RECEPTION EXP 8,021BANDS, ATHLETICS, ENTERTAINMENT EXP 55,788BEER CONCESSION EXP 2,269OPERATIONS/ADMINISTRATIVE EXP 4,513MEMBERSHIPS 175INSURANCE 5,627OTHER COSTS 855”
Description of other assets Part II line 24
“Category Beginning of Year End of YearEQUIPMENT 7,248 7,248”
Raw XML Appendix196 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
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| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | NC |
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| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -6963 |
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| IRS990EZ/GrantsAndSimilarAmountsPaidAmt | 0 | 6500 |
| IRS990EZ/GrossReceiptsAmt | 0 | 133240 |
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| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
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| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 9 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 10 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 11 | 0 |
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| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 8 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 9 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 10 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 11 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | WILLIAM S CAUDILL |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | NED STEDMAN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | KELLY ROSSER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | CLYDE MARSH |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | KIM LILES |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | CAROL MCCALL |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | ALAN LIVINGSTON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 7 | PHILIP ESCHLEMAN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 8 | ROBIN SNEAD |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 9 | JOEY MCNEILL |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 10 | PATRICK ROBERTSON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 11 | JANETTE MCNEILL |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | CHAIRMAN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 7 | EXCHEQUER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 8 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 9 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 10 | VICE CHAIRMAN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 11 | SECRETARY |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 7248 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 7248 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 133703 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | EDUCATION |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 109183 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | CONDUCTING A SCOTTISH HIGHLAND GAMES EVENT OPEN TO GENERAL PUBLIC, PROVIDING A CULTURAL EVENT, MADE UP OF TRADITIONAL SCOTTISH MUSIC, ATHLETICS, AND OTHER CULTURAL DEMONSTRATIONS |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 22500 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 133703 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | NC |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 140203 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 133703 |
| IRS990EZ/TotalRevenueAmt | 0 | 133240 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | CAROLINA-HIGHLANDGAMES.COM |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 22500 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 22500 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 22747 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 2973 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 6970 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 77690 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 8 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 10 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 9 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 8 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 35 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
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| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.99970 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 77690 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
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| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 77690 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 77725 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Activity CELTIC HERITAGE AND MUSIC Grantee AN CRIOS GREINE INC Street 9012 BRADLEIGH DR City, State, Zip WINTER GARDEN, FL 34787Relationship NONE Amount 1,500Activity CELTIC HERITAGE AND EDUCATION Grantee ST ADNREWS UNIVERSITY Street DOGWOOD LANE City, State, Zip LAURINBURG, NC 28352Relationship NONE Amount 5,000 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Description AmountMARKETING EXPENSES 12,490FACILITES EXPENSES 43,965WHISKY TASTING & RECEPTION EXP 8,021BANDS, ATHLETICS, ENTERTAINMENT EXP 55,788BEER CONCESSION EXP 2,269OPERATIONS/ADMINISTRATIVE EXP 4,513MEMBERSHIPS 175INSURANCE 5,627OTHER COSTS 855 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Category Beginning of Year End of YearEQUIPMENT 7,248 7,248 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | List of grants and similar amounts paid Part I line 10 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Description of other expenses Part I line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Description of other assets Part II line 24 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | ALAN LIVINGSTON |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 9102762752 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-07-03 |
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| ReturnHeader/Filer/BusinessNameControlTxt | 0 | SCOT |
| ReturnHeader/Filer/EIN | 0 | 264531332 |
| ReturnHeader/Filer/InCareOfNm | 0 | % ALAN LIVINGSTON |
| ReturnHeader/Filer/PhoneNum | 0 | 9102762752 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 1102 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | LAURINBURG |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | NC |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 28353 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Alan S Livingston CPA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | PO Box 68 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Laurinburg |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | NC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 28353 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 9102762752 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-09-10 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | ALAN S LIVINGSTON |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2025-09-10T16:29:29-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
Document Assets
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