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UNIVERSITY OF ST ANDREWS AMERICAN FOUNDATION INC: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
UNIVERSITY OF ST ANDREWS AMERICAN FOUNDATION INC (EIN 58-1662222)
Tax period
2022-08-01 to 2023-07-31
Filed
2024-02-21
IRS object ID
202440529349301854
Schema version
2022v5.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2024-02-21T16:18:11-06:00ReturnTs
Tax Period End2023-07-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN580673524PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1MSTILLER LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11960 SATELLITE BLVD SUITE 3600AddressLine1Txt
CityDULUTHCityNm
State AbbreviationGAStateAbbreviationCd
ZIP30097ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2022-08-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN581662222EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1UNIVERSITY OF ST ANDREWS AMERICANBusinessNameLine1Txt
Business Name Line2FOUNDATION INCBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlUNIVBusinessNameControlTxt
Phone9146665121PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1ALSTONBIRD 1201 W PEACHTREE ST 490AddressLine1Txt
CityATLANTACityNm
State AbbreviationGAStateAbbreviationCd
ZIP30309ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonALEX YABROFFPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone9146665121PhoneNum
Signature2024-02-21SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstALEXPersonFirstNm
Person LastYABROFFPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonGREGORY W HAYESPreparerPersonNm
PTINP00054246PTIN
Phone7709958800PhoneNum
Preparation2024-02-13PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer2TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerALEX YABROFFPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1ALSTONBIRD 1201 W PEACHTREE ST 4900AddressLine1Txt
CityATLANTACityNm
State AbbreviationGAStateAbbreviationCd
ZIP30309ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$5,459,820GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.ST-ANDREWS.AC.UK/ALUMNI/AMERICANFOUNDATION/WebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1985FormationYr
Legal Domicile StateGALegalDomicileStateCd
Activity Or MissionTHE FOUNDATION EXISTS TO DEVELOP AND STRENGTHEN ST. ANDREWS UNIVERSITY'S POSITION AT THE FOREFRONT OF TEACHING, LEARNING, AND RESEARCH BY INSPIRING ACTIVE PARTICIPATION, INVESTMENT AND LOYALTY IN THE UNIVERSITY OF ST. ANDREWS FROM OUR NORTH AMERICAN ALUMNI AND FRIENDS.ActivityOrMissionDesc
Voting Members Governing Body15VotingMembersGoverningBodyCnt
Voting Members Independent13VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers30TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$3,061,761PYContributionsGrantsAmt
CY Contributions Grants$5,459,820CYContributionsGrantsAmt
PY Program Service Revenue$0PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$0PYInvestmentIncomeAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$3,061,761PYTotalRevenueAmt
CY Total Revenue$5,459,820CYTotalRevenueAmt
PY Grants And Similar Paid$3,651,220PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$5,575,507CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$0PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$64,060PYOtherExpensesAmt
CY Other Expenses$78,360CYOtherExpensesAmt
PY Total Expenses$3,715,280PYTotalExpensesAmt
CY Total Expenses$5,653,867CYTotalExpensesAmt
PY Revenues Less Expenses-$653,519PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$194,047CYRevenuesLessExpensesAmt
Total Assets BOY$3,766,510TotalAssetsBOYAmt
Total Assets EOY$3,386,127TotalAssetsEOYAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$3,766,510NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$3,386,127NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTHE FOUNDATION EXISTS TO DEVELOP AND STRENGTHEN ST. ANDREWS UNIVERSITY'S POSITION AT THE FOREFRONT OF TEACHING, LEARNING AND RESEARCH BY INSPIRING ACTIVE PARTICIPATION, INVESTMENT AND LOYALTY IN THE UNIVERSITY OF ST. ANDREWS FROM OUR NORTH AMERICAN ALUMNI AND FRIENDS.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$5,583,315ExpenseAmt
Grant$5,575,507GrantAmt
DescSUPPORT OF EXEMPT CHARITABLE AND EDUCATIONAL PROGRAMS AND ACTIVITIES OF THE UNIVERSITY OF ST. ANDREWS IN SCOTLAND. THE UNIVERSITY OF ST. ANDREWS HAS BEEN RECOGNIZED BY THE IRS AS A TAX-EXEMPT SECTION 501(C)(3) EDUCATIONAL INSTITUTION, AND THE FOUNDATION PROVIDES SUPPORT IN RESPONSE TO REQUESTS FROM THE UNIVERSITY. ALL REVENUES ARE CONTRIBUTIONS AND GIFTS.Desc
Total Program Service Expenses$5,583,315TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign ActivitiesYes (1)ForeignActivitiesInd
More Than5000 K To OrgYes (1)MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash ContriYes (1)DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo ContributionsYes (1)QuidProQuoContributionsInd
Quid Pro Quo Contri DisclYes (1)QuidProQuoContriDisclInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members15GoverningBodyVotingMembersCnt
Independent Voting Member13IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldNYStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldGAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonELLIE HEARNE TREASURERPersonNm
Phone9146665121PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1ALSTONBIRD 1201 W PEACHTREE ST 4900AddressLine1Txt
CityATLANTACityNm
State AbbreviationGAStateAbbreviationCd
ZIP30309ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (22 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
DR PETER F HIRST MBE
TRUSTEE/PRESIDENT ENDS 7/31/231.00Yes (X)Yes (X)$0$0$0
ALEX YABROFF
TRUSTEE/SECRETARY1.00Yes (X)Yes (X)$0$0$0
PROFESSOR SALLY MAPSTONE
TRUSTEE (EX-OFFICIO)1.00Yes (X)$0$0$0
DAVID BERGER
TRUSTEE1.00Yes (X)$0$0$0
J JEFFERS COX
TRUSTEE1.00Yes (X)$0$0$0
RICK GROVE
TRUSTEE1.00Yes (X)$0$0$0
ELLIE HEARNE
TRUSTEE/TREASURER1.00Yes (X)$0$0$0
STEPHEN HINDMARCH
TRUSTEE1.00Yes (X)$0$0$0
CAROL KAUFMAN
TRUSTEE1.00Yes (X)$0$0$0
DR ROBERT F MACINNIS
TRUSTEE1.00Yes (X)$0$0$0
TETSUYA O'HARA
TRUSTEE1.00Yes (X)$0$0$0
MARY PRESSMAN
TRUSTEE1.00Yes (X)$0$0$0
DR ALEXANDER FLEMING
EMERITUS TRUSTEE (NON-VOTI1.00Yes (X)$0$0$0
CAROLINE HILL THACHER
EMERITUS TRUSTEE (NON-VOTI1.00Yes (X)$0$0$0
ELEANOR KINGSBURY
EMERITUS TRUSTEE (NON-VOTI1.00Yes (X)$0$0$0
BRITTANY COLLINS
TRUSTEE1.00Yes (X)$0$0$0
HELEN HWANG
TRUSTEE1.00Yes (X)$0$0$0
EUAN ROBERTSON
TRUSTEE1.00Yes (X)$0$0$0
RAY PERMAN
TRUSTEE (EX-OFFICIO)1.00Yes (X)$0$0$0
STUART K MONRO
TRUSTEE1.00Yes (X)$0$0$0
ROBIN LESTER
EMERITUS TRUSTEE (NON-VOTI1.00Yes (X)$0$0$0
JEREMY A EVANS
TRUSTEE1.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
All Other Contributions$5,459,820AllOtherContributionsAmt
Total Contributions$5,459,820TotalContributionsAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$5,459,820TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Foreign Grants ForeignGrantsGrp

FieldValueIRS element (for citing)
Total$5,575,507TotalAmt
Program Services$5,575,507ProgramServicesAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$27,952TotalAmt
Management And General$27,952ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$42,600TotalAmt
Management And General$42,600ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$1,458TotalAmt
Program Services$1,458ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$6,350TotalAmt
Program Services$6,350ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$5,653,867TotalAmt
Program Services$5,583,315ProgramServicesAmt
Management And General$70,552ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$421,210BOYAmt
EOY$115,282EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$112,921BOYAmt
EOY$393,398EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$3,230,731BOYAmt
EOY$2,877,447EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$1,648BOYAmt
EOY$0EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$3,766,510BOYAmt
EOY$3,386,127EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$292,557BOYAmt
EOY$275,389EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$3,473,953BOYAmt
EOY$3,110,738EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$3,766,510BOYAmt
EOY$3,386,127EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$3,766,510BOYAmt
EOY$3,386,127EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss-$194,047ReconcilationRevenueExpnssAmt
Other Changes In Net Assets-$186,336OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$988,332CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,895,099CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,591,531CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$3,061,761CurrentTaxYearMinus1YearAmt
Current Tax Year$5,459,820CurrentTaxYearAmt
Total$14,996,543TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$988,332CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,895,099CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,591,531CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$3,061,761CurrentTaxYearMinus1YearAmt
Current Tax Year$5,459,820CurrentTaxYearAmt
Total$14,996,543TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$7,266,874SubstantialContributorsTotAmt
Public Support Total170$7,729,669PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$301CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$641CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$4,639CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$0CurrentTaxYearMinus1YearAmt
Current Tax Year$0CurrentTaxYearAmt
Total$5,581TotalAmt
FieldValueIRS element (for citing)
Total Support$15,002,124TotalSupportAmt
Public Support CY1700.51520PublicSupportCY170Pct
Public Support PY1700.34390PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$5,421,788TotalRevEtcAuditedFinclStmtAmt
Donated Services And Use Fclts$148,304DonatedServicesAndUseFcltsAmt
Other Revenue-$186,336OtherRevenueAmt
Revenue Not Reported-$38,032RevenueNotReportedAmt
Revenue Subtotal$5,459,820RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$5,459,820TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$5,802,171TotExpnsEtcAuditedFinclStmtAmt
Donated Services Use Fclts$148,304DonatedServicesUseFcltsAmt
Expenses Not Reported$148,304ExpensesNotReportedAmt
Expenses Subtotal$5,653,867ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$5,653,867TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART X, LINE 2:FROM AUDIT NOTE 1: "GAAP PROVIDES GUIDANCE FOR HOW UNCERTAIN TAX POSITIONS SHOULD BE RECOGNIZED, MEASURED, PRESENTED AND DISCLOSED IN THE FOUNDATION'S FINANCIAL STATEMENTS. MANAGEMENT HAS EVALUATED THE IMPLICATIONS OF THESE STANDARDS AND HAS NOT IDENTIFIED ANY UNCERTAIN TAX POSITIONS FOR THE FOUNDATION; THEREFORE, NO TAX EXPENSE OR ACCRUALS ARE INCLUDED IN THE ACCOMPANYING FINANCIAL STATEMENTS."
PART XI, LINE 2D - OTHER ADJUSTMENTS:ALLOWANCE FOR UNCOLLECTABLE PLEDGES
FORM 990, PART XI, LINE 2B AND PART XII, LINE 2A:DONATED SERVICES: THE FOUNDATION DOES NOT HAVE ANY EMPLOYEES. ALL INDIVIDUALS WHO MANAGE AND PERFORM THE DAY-TO-DAY OPERATIONAL WORK OF THE FOUNDATION ARE EMPLOYED BY THE UNIVERSITY AND PAID BY THE UNIVERSITY, A RELATED ORGANIZATION. ALL COMPENSATION DECISIONS ARE HANDLED BY THE UNIVERSITY UNDER THE UNIVERSITY'S COMPENSATION POLICIES AND PROCEDURES. THE FOUNDATION SHOWS BOTH A CONTRIBUTION FROM THE UNIVERSITY OF "DONATED SERVICES AND A CORRESPONDING EXPENSE RELATED TO THESE "DONATED SERVICES" ON SCHEDULE D.

Schedule F IRS990ScheduleF

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Account Activities Outside US AccountActivitiesOutsideUSGrp

FieldValueIRS element (for citing)
RegionEUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUMRegionTxt
Offices0OfficesCnt
Employee0EmployeeCnt
Type Of Activities ConductedSUPPORT OF THE CHARITABLE AND EDUCATIONAL PROGRAMS OF THE UNIVERSITY OF ST. ANDREWS SCOTLAND.TypeOfActivitiesConductedTxt
Specific Services ProvidedGRANTS FROM FUNDRAISINGSpecificServicesProvidedTxt
Region Total Expenditures$5,575,507RegionTotalExpendituresAmt
FieldValueIRS element (for citing)
Subtotal Offices0SubtotalOfficesCnt
Subtotal Employees0SubtotalEmployeesCnt
Continuation Total Office0ContinuationTotalOfficeCnt
Continuation Total Employee0ContinuationTotalEmployeeCnt
Total Office0TotalOfficeCnt
Total Employee0TotalEmployeeCnt
Subtotal Spent$5,575,507SubtotalSpentAmt
Continuation Spent$0ContinuationSpentAmt
Total Spent$5,575,507TotalSpentAmt

Grants To Org Outside US GrantsToOrgOutsideUSGrp

FieldValueIRS element (for citing)
RegionEUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUMRegionTxt
Purpose Of GrantSUPPORT FOR THE UNIVERSITY OF ST. ANDREWS IN SCOTLAND FROM NORTH AMERICAN ALUMNI AND FRIENDS.PurposeOfGrantTxt
Cash Grant$5,575,507CashGrantAmt
Manner Of Cash DisbursementDIRECT TRANSFER OF FUNDS TO THE UNIVERSITYMannerOfCashDisbursementTxt
Non Cash Assistance$0NonCashAssistanceAmt
FieldValueIRS element (for citing)
Total501c3 Org1Total501c3OrgCnt
Total Other Org0TotalOtherOrgCnt
Transfer To Foreign Corp0TransferToForeignCorpInd
Interest In Foreign Trust0InterestInForeignTrustInd
Foreign Corp Ownership0ForeignCorpOwnershipInd
Passive Foreign Investmest Co0PassiveForeignInvestmestCoInd
Foreign Partnership0ForeignPartnershipInd
Boycott Countries0BoycottCountriesInd

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART I, LINE 2:THE FOUNDATION IS A "FRIENDS OF ORGANIZATION THAT PROVIDES FINANCIAL SUPPORT TO THE UNIVERSITY OF ST. ANDREWS IN SCOTLAND, FROM NORTH AMERICAN ALUMNI AND FRIENDS. THE UNIVERSITY OF ST. ANDREWS IS A TAX-EXEMPT SECTION 501(C)(3) UNIVERSITY IN SCOTLAND WITH ALUMNI, FRIENDS, AND OTHER CONSTITUENTS THROUGHOUT THE UNITED STATES. THE UNIVERSITY OF ST. ANDREWS APPLIES TO THE UNIVERSITY OF ST. ANDREWS AMERICAN FOUNDATION FOR SUPPORT OF THE UNIVERSITY'S CHARITABLE AND EDUCATIONAL PROGRAMS AND ACTIVITIES IN THE UNITED STATES, IN SCOTLAND, AND ELSEWHERE. THE BOARD OF TRUSTEES OF THE FOUNDATION REVIEWS, CONSIDERS, AND EVALUATES THE UNIVERSITY'S REQUESTS FOR FUNDS AND DECIDES WHETHER AND TO WHAT EXTENT TO PROVIDE THE REQUESTED FUNDS ON THE BASIS OF ITS REVIEW AND EVALUATION AND ON THE RESOURCES OF THE FOUNDATION.
PART III ACCOUNTING METHOD:

Schedule M IRS990ScheduleM

Securities Publicly Traded SecuritiesPubliclyTradedGrp

FieldValueIRS element (for citing)
Non Cash CheckboxYes (X)NonCashCheckboxInd
Contribution10ContributionCnt
Noncash Contributions Rpt F990$272,513NoncashContributionsRptF990Amt
Method Of Determining RevenuesFMV OF SHARES GIVENMethodOfDeterminingRevenuesTxt
FieldValueIRS element (for citing)
Any Property That Must Be Held0AnyPropertyThatMustBeHeldInd
Review Process Unusual NC Gifts0ReviewProcessUnusualNCGiftsInd
Third Parties Used0ThirdPartiesUsedInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11BA COPY OF THE FORM 990 IS DELIVERED TO EACH MEMBER OF THE BOARD BEFORE FILING. EACH TRUSTEE IS INSTRUCTED TO REVIEW THE FORM 990 AND LET THE FOUNDATION'S OFFICERS KNOW OF ANY QUESTIONS, COMMENTS OR CORRECTIONS TO BE DISCUSSED BY THE BOARD OR TO ASK OF THE PREPARING CPA BEFORE THE FORM 990 IS FILED.
FORM 990, PART VI, SECTION B, LINE 12CTHE FOUNDATION REQUIRES THAT THE BOARD MEMBERS EXCUSE THEMSELVES FROM THE ROOM AND THE VOTE WHEN A CONFLICT OF INTEREST SITUATION INVOLVING THEM ARISES.
FORM 990, PART VI, SECTION C, LINE 19ALL DOCUMENTS ARE AVAILABLE THROUGH ALSTON & BIRD, ATTORNEYS AT THE ADDRESS UNDER WHICH THE FORM 990 IS FILED.
FORM 990, PART XI, LINE 9:UNCOLLECTABLE PLEDGES WRITTEN OFF -186,336.
FORM 990, PART XII, LINE 2C:THE PROCESS BY WHICH THE BOARD OF TRUSTEES REVIEWS THE FINANCIALS AND CHOOSES ITS AUDITOR HAS NOT CHANGED SINCE THE PRIOR YEAR.
FORM 990, PART IV, LINE 34:THE FOUNDATION AND THE UNIVERSITY ARE NOT FORMALLY RELATED THROUGH OWNERSHIP OR CONTROL OF THE BOARD OF DIRECTORS, THOUGH THE ONLY ORGANIZATION THE FOUNDATION SUPPORTS IS THE UNIVERSITY.
FORM 990, PART VI, SECTION A, LINE 2:THE BOARD OF TRUSTEES IS COMPOSED OF BUSINESS, GOVERNMENT, AND COMMUNITY LEADERS THAT MAY HAVE A COMMON INTEREST IN THE FOUNDATION AND THE ORGANIZATION THAT IT SUPPORTS. THE TRUSTEES MAY HAVE NORMAL BUSINESS RELATIONSHIPS THAT MIGHT BE EXPECTED OF INDIVIDUALS WHO CALL ON EACH OTHER FOR THEIR PARTICULAR SERVICE OR TRADE EXPERTISE. THESE BUSINESS RELATIONSHIPS ARE AND SHALL BE CONDUCTED AT ARMS' LENGTH, PURSUANT TO NORMAL BUSINESS TERMS IN ALL INSTANCES.
FORM 990, PART VII, SECTION A:THE 3 EX-OFFICIO MEMBERS OF THE BOARD ARE APPOINTED B Y THE UNIVERSITY AND ARE COMPENSATED BY THE UNIVERSITY OF ST. ANDREWS, WHICH IS CONSIDERED AN UNRELATED ORGANIZATION FOR TAX REPORTING PURPOSES. AS PART OF THEIR LEADERSHIP ROLE FOR THE UNIVERSITY, ONE OF THEIR ROLES IS TO BE AN EX-OFFICIO MEMBER OF THE BOARD OF TRUSTEES OF THE UNIVERSITY OF ST. ANDREWS AMERICAN FOUNDATION. FOUNDATION, INC. EVEN SO, THEY ARE NOT CONSIDERED INDEPENDENT FOR 990 DISCLOSURE PURPOSES EVEN THOUGH IT IS UNDERSTOOD THAT NONE OF THEIR UNIVERSITY COMPENSATION IS DIRECTLY RELATED TO THIS TRUSTEE ROLE.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1UNIVERSITY OF ST ANDREWSBusinessNameLine1Txt

Foreign Address ForeignAddress

FieldValueIRS element (for citing)
Address Line1COLLEGE GATEAddressLine1Txt
CityST ANDREWSCityNm
Province Or StateFIFE, SCOTLANDProvinceOrStateNm
CountryUKCountryCd
Foreign PostalKY16 9AJForeignPostalCd
FieldValueIRS element (for citing)
Primary ActivitiesUS PUBLIC UNIVERSITY EQUIVALENTPrimaryActivitiesTxt
Legal Domicile Foreign CountryUKLegalDomicileForeignCountryCd
Exempt Code SectionUS PUBLIC UNIV. EQUIExemptCodeSectionTxt
Public Charity StatusREGST'D IN SCOTLANDPublicCharityStatusTxt

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1NONEBusinessNameLine1Txt
FieldValueIRS element (for citing)
Controlled Organization0ControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgYes (1)GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees SharingYes (1)PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (2 entries)

Transaction TypeTransactionTypeTxt
GRANTS FROM THE FOUNDATION TO THE UNIVERSITY
B
REIMBURSEMENT FOR UNIVERSITY EMPLOYEE SERVICES
O

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