Portland Highland Games Association Inc

Nonprofit profile at a glance

EIN
930662265
IRS 990-EZ coverage
2022–2025
Forms available
Form 990 2021, Form 990-EZ 2025, Form 990-N 2023
Location
Portland, OR, USA
Rating
61
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Cultural, Ethnic Awareness

Reported finances

Revenue
$21,220
Expenses
$12,693
Assets
$56,716

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • Will Beattie (President)

People named in this filing

  • Will Beattie (President)
  • David Day (VP Administration)
  • Maggie MacKenzie (VP Marketing and Communications)

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

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The purpose of this association is to foster and preserve the traditional Scottish culture and sponsor the Portland Highland games.

What it reported doing in 2025

In lieu of the annual Portland Highland Games program this organization hosted the Portland Highland Games Whisky Tasting Program and Dinner in September of 2025.This year was used as a transitional year to revamp the highland games starting in 2026. At the program this organization provided a platform for local musicians and dancers to showcase their art and raise awareness.

Operating model

Revenue model
Earned-program. 67% 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 - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 35
  • Transparency & Controls: 100
  • Sustainability: 71
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 28.1%; rating input score 28
  • Program expense ratio: 47%; rating input score 47

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: 40.2%; rating input score 86; 86th percentile among comparable filings
  • Total-asset coverage ratio: 4.47; rating input score 82; 82nd percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: -0.4% per year; rating input score 0; 46th percentile among comparable filings
  • Revenue growth: -23.1% per year; rating input score 0; 14th percentile among comparable filings
  • Asset growth: -8.4% per year; rating input score 0; 19th percentile among comparable filings

Details

  • Where the money goes: 28.1% of revenue deployed · 47% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $6K in reported program spending
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 4 filing years from 2022 to 2025
  • 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 — Financial Efficiency: Mission deployment rate scored 28/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 47/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.