Caledonian Club of San Francisco

Nonprofit profile at a glance

EIN
940355565
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
South San Francisco, CA, USA
Phone
9254698014
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$1,162,551
Expenses
$748,539
Assets
$3,443,298
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

15 people listed

People named in this filing

  • WILLIE HARDIE (CHIEF)
  • RON DUNNE (1ST CHIEFTAIN)
  • GORDON MACDONALD (2ND CHIEFTAIN)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To promote scottish culture.

What it reported doing in 2024

Since 1866 the caledonian club of san francisco has been holding highland games every year in the san francisco area. In recent years thegames have been held on the saturday and sunday of labor dayweekend at the alameda county fairgrounds in pleasanton, California.this event, produced entirely by volunteers, consists of athleticevents, piping and drumming, highland dancing and many othersocial events and meetings - to promote scottish culture.activities. In past years over 25,000 adults attended the games, plusan estimated 5,000 to 10,000 children under eleven years of age whowere admitted free.

Operating model

Revenue model
Earned-program. 88% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 76
  • Transparency & Controls: 90
  • Accountability: 64
  • Sustainability: 86
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 77.5%; rating input score 77
  • Program expense ratio: 98.2%; rating input score 98
  • Fundraising efficiency: $0 raised per $1 spent on fundraising; rating input score 1; 1st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 35.6%; rating input score 87; 87th percentile among comparable filings
  • Total-asset coverage ratio: 4.6; rating input score 83; 83rd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: -2.6% per year; rating input score 0; 11th percentile among comparable filings
  • Revenue growth: 0% per year; rating input score 100; 15th percentile among comparable filings
  • Asset growth: 6.7% per year; rating input score 100; 46th percentile among comparable filings

Details

  • Where the money goes: 77.5% of revenue deployed · 98.2% of spending went to programs
  • Governance: 15 of 15 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $735K in reported program spending
  • Leadership: top reported pay $0 · 15 people listed
  • Consistency: 17 of 17 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 14 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Accountability: Governance controls: 5 of 6 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 1/100.
  • High — Growth: Program expense growth scored 0/100.