Nonprofit · EIN 47-1505659
MIDDLE TENNESSEE HIGHLAND GAMES
Tax-exempt · OLD HICKORY, TN 37138
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $70,462 | $60,439 | $10,023 | $175,093 | $0 | $175,093 |
| December 31, 2024 | 990 | $103,917 | $49,184 | $54,733 | $164,960 | $0 | $164,960 |
| December 31, 2023 | 990 | $113,377 | $49,366 | $64,011 | $110,227 | $0 | $110,227 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $29,324
- Program service revenue
- $0
- Investment income
- $0
- Net income from fundraising events
- $41,138
- Other revenue
- $41,138
Expenses
- Grants and similar amounts paid
- $8,550
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Legal fees
- $61
- Accounting fees
- $2,993
- Program services (functional)
- $60,439
Balance sheet and other
- Total assets, start of year
- $164,960
- Total assets, end of year
- $175,093
- Total liabilities, end of year
- $0
- Net assets, end of year
- $175,093
- Gross unrelated business income
- $41,138
- Gross receipts
- $267,875
- Employees
- 0
- Volunteers
- 100
- Year formed
- 2014
- State of legal domicile
- TN
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 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Richard J Trest | President Officer | 5 | $0 |
| Deborah Trest | Finance Director Officer | 15 | $0 |
| Jason Eskind | Director Officer | 1 | $0 |
| Lana Stewart | Director Officer | 3 | $0 |
| Jim Drury | Director Officer | 3 | $0 |
990 for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Richard J Trest | President Officer | 5 | $0 |
| Deborah Trest | Finance Director Officer | 10 | $0 |
| Jason Eskind | Director Officer | 1 | $0 |
| Lana Stewart | Director Officer | 2 | $0 |
| Jim Drury | Director Officer | 3 | $0 |
| Corey Powell | Director Officer | 1 | $0 |
990 for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Richard J Trest | President Officer | 5 | $0 |
| Deborah Trest | Finance Director Officer | 10 | $0 |
| Jason Eskind | Director Officer | 1 | $0 |
| Lana Stewart | Director Officer | 2 | $0 |
| Jim Drury | Director Officer | 3 | $0 |
| Corey Powell | Director Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 305 LOUVIERS LN, OLD HICKORY, TN 37138-2116
- In care of
- % DEBORAH TREST
- Mailing address (990-N for 2016)
- 6325 LicktonPike, GOODLETTSVILLE TN 37072
- Principal officer (990 for 2025)
- Deborah Trest, 305 Louviers Lane, Old Hickory, TN 37138
- Principal officer (990-N for 2016)
- Deborah Trest, 6325 Lickton Pike, Goodlettsville TN 37072
- Signed the 990
- Deborah Trest, Finance Director
- Phone
- (615) 969-3631
- Website
- https://www.midtenngames.com
Mission
Where families come together every year to learn, appreciate, preserve and celebrate Scottish and Celtic traditions for charitable, educational, social, and athletic purposes.
Program accomplishments
- Middle Tennessee Highland Games & Celtic Festival, Sept 6 and 7, 2025Expenses $60,439 · grants $8,550 · revenue $70,462
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 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 47-1505659
- 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
- 2015
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Arts, culture and humanities (A23)
- Assets (IRS master file)
- $175,093
- Income (IRS master file)
- $267,875
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $70,462 | $60,439 | $175,093 | XML |
| 990 | December 2024 | $103,917 | $49,184 | $164,960 | XML |
| 990 | December 2023 | $113,377 | $49,366 | $110,227 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-N for 2016 Officer: Deborah Trest | December 31, 2016 | ≤ $50,000 receipts | – | – | e-Postcard |
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 47-1505659).
Questions about MIDDLE TENNESSEE HIGHLAND GAMES
- What is the EIN of MIDDLE TENNESSEE HIGHLAND GAMES?
- The employer identification number (EIN) of MIDDLE TENNESSEE HIGHLAND GAMES is 47-1505659.
- Is MIDDLE TENNESSEE HIGHLAND GAMES tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2015.
- Are donations to MIDDLE TENNESSEE HIGHLAND GAMES tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does MIDDLE TENNESSEE HIGHLAND GAMES 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 MIDDLE TENNESSEE HIGHLAND GAMES 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 MIDDLE TENNESSEE HIGHLAND GAMES last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of MIDDLE TENNESSEE HIGHLAND GAMES?
- The 990 for the year ended December 31, 2025 names Deborah Trest.
- Who are the officers and directors of MIDDLE TENNESSEE HIGHLAND GAMES?
- The 990 for the year ended December 31, 2025 lists 5 people; 0 received compensation from the organization.
- How much revenue does MIDDLE TENNESSEE HIGHLAND GAMES have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $70,462, expenses of $60,439 and total assets of $175,093 at year end.
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