2023-05-10T08:50:40-05:00 2022-07-31 580673524 MSTILLER LLC 1960 SATELLITE BLVD SUITE 3600 DULUTH GA 30097 990 2021-08-01 581662222 UNIVERSITY OF ST ANDREWS AMERICAN FOUNDATION INC UNIV 9146665121 ALSTONBIRD 1201 W PEACHTREE ST 490 ATLANTA GA 30309 DR PETER F HIRST MBE PRESIDENT 9146665121 2023-04-27 1 DR PETER F HIRST MBE 999009999 GREGORY W HAYES P00054246 7709958800 2023-04-27 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z DR PETER F HIRST MBE ALSTONBIRD 1201 W PEACHTREE ST 4900 ATLANTA GA 30309 3061761 0 X WWW.ST-ANDREWS.AC.UK/ALUMNI/AMERICANFOUNDATION/ X 1985 GA THE 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. 16 13 0 20 0 0 5832361 3061761 0 0 4639 0 0 0 5837000 3061761 3474884 3651220 0 0 0 0 0 0 1179 70024 64060 3544908 3715280 2292092 -653519 4257429 3766510 0 0 4257429 3766510 X THE 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. 0 0 3659172 3651220 0 SUPPORT 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. 3659172 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 X 16 13 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 NY GA X ELLIE HEARNE TREASURER 9146665121 ALSTONBIRD 1201 W PEACHTREE ST 4900 ATLANTA GA 30309 X DR PETER F HIRST MBE TRUSTEE/PRESIDENT 1.00 X X 0 0 0 ALEX YABROFF TRUSTEE/SECRETARY 1.00 X X 0 0 0 JEREMY EVANS TRUSTEE/TREASURER 1.00 X X 0 0 0 PROFESSOR DAVID L BERGER TRUSTEE 1.00 X 0 0 0 J JEFFERS COX TRUSTEE 1.00 X 0 0 0 RICK GROVE TRUSTEE 1.00 X 0 0 0 ELLIE HEARNE TRUSTEE 1.00 X 0 0 0 STEPHEN HINDMARCH TRUSTEE 1.00 X 0 0 0 CAROL KAUFMAN TRUSTEE 1.00 X 0 0 0 DR ROBERT F MACINNIS TRUSTEE 1.00 X 0 0 0 TETSUYA O'HARA TRUSTEE 1.00 X 0 0 0 MARY PRESSMAN TRUSTEE 1.00 X 0 0 0 KONRAD WOS TRUSTEE 1.00 X 0 0 0 PROFESSOR SALLY MAPSTONE TRUSTEE (EX-OFFICIO) 1.00 X 0 0 0 PROFESSOR STUART MONRO TRUSTEE (EX-OFFICIO) 2.00 X 0 0 0 DR CATHERINE STIHLER TRUSTEE (EX-OFFICIO) 1.00 X 0 0 0 DR ALEXANDER FLEMING EMERITUS TRUSTEE (NON-VOTI 1.00 X 0 0 0 CAROLINE HILL THACHER EMERITUS TRUSTEE (NON-VOTI 1.00 X 0 0 0 ELEANOR KINGSBURY EMERITUS TRUSTEE (NON-VOTI 1.00 X 0 0 0 DR ROBIN LESTER EMERITUS TRUSTEE (NON-VOTI 2.00 X 0 0 0 0 0 0 0 0 0 0 0 3061761 3061761 3061761 0 0 0 3651220 3651220 17304 17304 36800 36800 5342 5342 3435 2610 825 REGIONAL FUNDRAISING RE 1179 1179 3715280 3659172 54929 1179 394109 421210 40420 112921 3821797 3230731 1103 1648 4257429 3766510 0 0 X 222465 292557 4034964 3473953 4257429 3766510 4257429 3766510 X -653519 162600 X X 0 1 X 1 0 X 2182329 988332 2895099 2591531 3061761 11719052 2182329 988332 2895099 2591531 3061761 11719052 7686892 4032160 0 301 641 4639 0 5581 11724633 0.34390 0.67580 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 X 3164623 140262 -37400 102862 3061761 0 3061761 3855542 140262 140262 3715280 0 3715280 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. 1 EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM 0 0 SUPPORT OF THE CHARITABLE AND EDUCATIONAL PROGRAMS OF THE UNIVERSITY OF ST. ANDREWS SCOTLAND. GRANTS FROM FUNDRAISING 3651220 0 0 0 0 0 0 3651220 0 3651220 EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM SUPPORT FOR THE UNIVERSITY OF ST. ANDREWS IN SCOTLAND FROM NORTH AMERICAN ALUMNI AND FRIENDS. 3651220 DIRECT TRANSFER OF FUNDS TO THE UNIVERSITY 0 1 0 0 0 0 0 0 0 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: X 4 73605 FMV OF SHARES GIVEN 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B A 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 12C THE 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 19 ALL 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 -37,400. AUDIT CHANGE IN PY PLEDGES RECEIVABLE 200,000. 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.