Nonprofit · EIN 26-4531332
SCOTCH FAIR HIGHLAND GAMES FOUNDATION
Also known as SCOTLAND COUNTY HIGHLAND GAMES
Tax-exempt · LAURINBURG, NC 28353
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $150,617 | $132,375 | $18,242 | $102,268 | $0 | $102,268 |
| December 31, 2024 | 990-EZ | $133,240 | $140,203 | -$6,963 | $84,026 | $0 | $84,026 |
| December 31, 2023 | 990-EZ | $131,795 | $126,659 | $5,136 | $90,989 | $0 | $90,989 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $25,000
- Program service revenue
- $122,954
- Investment income
- $2,663
Expenses
- Compensation of officers, directors and key employees
- $0
- Other expenses
- $132,375
- Program services (functional)
- $132,376
Balance sheet and other
- Total assets, start of year
- $84,026
- Total assets, end of year
- $102,268
- Total liabilities, end of year
- $0
- Net assets, end of year
- $102,268
- Cash, savings and investments
- $92,220
- Gross receipts
- $150,617
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| WILLIAM S CAUDILL | CHAIRMAN | 5 | $0 |
| NED STEDMAN | DIRECTOR | 1 | $0 |
| KELLY ROSSER | DIRECTOR | 1 | $0 |
| CLYDE MARSH | DIRECTOR | 1 | $0 |
| KIM LILES | DIRECTOR | 1 | $0 |
| CAROL MCCALL | DIRECTOR | 1 | $0 |
| ALAN LIVINGSTON | TREASURER | 2 | $0 |
| PHILIP ESCHLEMAN | EXCHEQUER | 2 | $0 |
| ROBIN SNEAD | DIRECTOR | 1 | $0 |
| JOEY MCNEILL | DIRECTOR | 2 | $0 |
| PATRICK ROBERTSON | VICE CHAIRMAN | 1 | $0 |
| JANETTE MCNEILL | SECRETARY | 3 | $0 |
990-EZ for the year ended December 31, 2024: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| WILLIAM S CAUDILL | CHAIRMAN | 5 | $0 |
| NED STEDMAN | DIRECTOR | 1 | $0 |
| KELLY ROSSER | DIRECTOR | 1 | $0 |
| CLYDE MARSH | DIRECTOR | 1 | $0 |
| KIM LILES | DIRECTOR | 1 | $0 |
| CAROL MCCALL | DIRECTOR | 1 | $0 |
| ALAN LIVINGSTON | TREASURER | 2 | $0 |
| PHILIP ESCHLEMAN | EXCHEQUER | 2 | $0 |
| ROBIN SNEAD | DIRECTOR | 1 | $0 |
| JOEY MCNEILL | DIRECTOR | 2 | $0 |
| PATRICK ROBERTSON | VICE CHAIRMAN | 1 | $0 |
| JANETTE MCNEILL | SECRETARY | 3 | $0 |
990-EZ for the year ended December 31, 2023: 13 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| WILLIAM S CAUDILL | CHAIRMAN | 5 | $0 |
| EMILY WOMBLE | DIRECTOR | 2 | $0 |
| KELLY ROSSER | DIRECTOR | 1 | $0 |
| CLYDE MARSH | DIRECTOR | 1 | $0 |
| KIM LILES | DIRECTOR | 1 | $0 |
| CAROL MCCALL | DIRECTOR | 1 | $0 |
| ALAN LIVINGSTON | TREASURER | 2 | $0 |
| PHILIP ESCHLEMAN | EXCHEQUER | 2 | $0 |
| PAGE PRATT | DIRECTOR | 1 | $0 |
| ROBIN SNEAD | DIRECTOR | 1 | $0 |
| JOEY MCNEILL | DIRECTOR | 2 | $0 |
| PATRICK ROBERTSON | DIRECTOR | 1 | $0 |
| JANETTE MCNEILL | SECRETARY | 3 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 1102, LAURINBURG, NC 28353-1102
- In care of
- % ALAN LIVINGSTON
- Signed the 990-EZ
- ALAN LIVINGSTON, TREASURER
- Phone
- (910) 276-2752
- Website
- CAROLINA-HIGHLANDGAMES.COM
- Return prepared by
- Alan S Livingston CPA
Mission
EDUCATION
Program accomplishments
- CONDUCTING A SCOTTISH HIGHLAND GAMES EVENT OPEN TO GENERAL PUBLIC, PROVIDING A CULTURAL EVENT, MADE UP OF TRADITIONAL SCOTTISH MUSIC, ATHLETICS, AND OTHER CULTURAL DEMONSTRATIONSExpenses $132,376 · grants $25,000
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 26-4531332
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2009
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Arts, culture and humanities (A23)
- Assets (IRS master file)
- $102,268
- Income (IRS master file)
- $150,617
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $150,617 | $132,375 | $102,268 | XML |
| 990-EZ | December 2024 | $133,240 | $140,203 | $84,026 | XML |
| 990-EZ | December 2023 | $131,795 | $126,659 | $90,989 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 26-4531332).
Questions about SCOTCH FAIR HIGHLAND GAMES FOUNDATION
- What is the EIN of SCOTCH FAIR HIGHLAND GAMES FOUNDATION?
- The employer identification number (EIN) of SCOTCH FAIR HIGHLAND GAMES FOUNDATION is 26-4531332.
- Is SCOTCH FAIR HIGHLAND GAMES FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2009.
- Are donations to SCOTCH FAIR HIGHLAND GAMES FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SCOTCH FAIR HIGHLAND GAMES FOUNDATION file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of SCOTCH FAIR HIGHLAND GAMES FOUNDATION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SCOTCH FAIR HIGHLAND GAMES FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who are the officers and directors of SCOTCH FAIR HIGHLAND GAMES FOUNDATION?
- The 990-EZ for the year ended December 31, 2025 lists 12 people; 0 received compensation from the organization.
- How much revenue does SCOTCH FAIR HIGHLAND GAMES FOUNDATION have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $150,617, expenses of $132,375 and total assets of $102,268 at year end.
Other nonprofits in LAURINBURG
- STORYTELLING ARTS CENTER OF THE SOUTHEAST EIN 26-1131926 · last filed 990-EZ for 2025
- ENCORE THEATRE INC EIN 56-1979096 · last filed 990-N for 2024
- THE AMERICAN HERALDRY SOCIETY INC EIN 06-1817714 · last filed 990-N for 2024
- NORTH CAROLINA FOLK ART SOCIETY EIN 33-2831462 · last filed 990-N for 2025
- JOHN BLUE COTTON FESTIVAL INC EIN 26-2660457 · last filed 990-N for 2025
- SCOTLAND MEMORIAL HOSPITAL INCORPORATED EIN 56-0583151 · last filed 990 for 2025
- SCOTLAND REGIONAL HEALTH NETWORK EIN 27-2187756 · last filed 990 for 2025
- HOSPICE OF SCOTLAND COUNTY INC EIN 56-1468269 · last filed 990 for 2025
All nonprofits in LAURINBURG · North Carolina · Arts, culture and humanities