2021-02-24T07:36:23-06:00 2020-07-31 580673524 MSTILLER LLC 1960 SATELLITE BLVD SUITE 3600 DULUTH GA 30097 990 2019-08-01 581662222 UNIVERSITY OF ST ANDREWS AMERICAN FOUNDATION INC UNIV 9146665121 ALSTONBIRD 1201 W PEACHTREE ST 490 ATLANTA GA 30309 JEREMY EVANS TREASURER 9146665121 2021-02-19 1 GREGORY W HAYES P00054246 7709958800 2021-02-19 2019 2022-09-23 18:48:47Z DR PETER HIRST MBE 49 ROWE STREET MILTON MA 02186 2895740 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. 15 13 0 31 0 0 988332 2895099 0 0 1112 641 0 0 989444 2895740 2324701 4746064 0 0 0 0 0 0 2294 51957 61473 2376658 4807537 -1387214 -1911797 3881552 1968355 0 0 3881552 1968355 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 4748975 4746064 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. 4748975 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 1 0 0 0 1 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 X 15 13 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 NY GA X JEREMY EVANS TREASURER 9146665121 18 EAST ROAD HAMPSTEAD NH 03841 X X DR PETER F HIRST MBE TRUSTEE/PRESIDENT 1.00 X X 0 0 0 JEREMY EVANS TRUSTEE/TREASURER 1.00 X X 0 0 0 ALEX YABROFF TRUSTEE/SECRETARY 1.00 X X 0 0 0 DAME ANNE PRINGLE TRUSTEE (EX-OFFICIO) 1.00 X 0 0 0 PROFESSOR SALLY MAPSTONE TRUSTEE (EX-OFFICIO) 1.00 X 0 0 0 DAVID 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 LILY NGUYEN 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 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 0 0 0 0 0 0 0 0 2895099 307924 2895099 641 641 2895740 0 0 641 4746064 4746064 17749 17749 34500 34500 3562 2911 651 3368 3368 REGIONAL FUNDRAISING RE 2294 2294 4807537 4748975 56268 2294 243043 241080 463934 36589 2920638 1690686 253937 0 3881552 1968355 0 0 X 276976 116803 3604576 1851552 3881552 1968355 3881552 1968355 X -1911797 -1400 X X 0 1 X 1 0 X 7805763 3324597 2182329 988332 2895099 17196120 7805763 3324597 2182329 988332 2895099 17196120 8138040 9058080 9 0 0 301 641 951 3035 3035 17200106 0.52660 0.88930 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 X 3044371 150031 -1400 148631 2895740 0 2895740 4957568 150031 150031 4807537 0 4807537 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. 4746064 0 0 0 0 0 0 4746064 0 4746064 EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM SUPPORT FOR THE UNIVERSITY OF ST. ANDREWS IN SCOTLAND FROM NORTH AMERICAN ALUMNI AND FRIENDS. 4746064 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 7 307924 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 VI, 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: DAME ANNE PRINGLE, SENIOR GOVERNOR OF THE UNIVERSITY COURT, AND PROFESSOR SALLY MAPSTONE, PRINCIPAL AND VICE CHANCELLOR, ARE COMPENSATED BY THE UNIVERSITY OF ST. ANDREWS, AN UNRELATED ORGANIZATION, FOR THEIR LEADERSHIP ROLES IN RUNNING THE UNIVERSITY. ONE OF THESE ROLES IS TO BE EX-OFFICIO MEMBERS OF THE BOARD OF TRUSTEES OF THE UNIVERSITY OF ST. ANDREWS AMERICAN FOUNDATION. IT IS UNDERSTOOD THAT NONE OF THEIR UNIVERSITY COMPENSATION IS DIRECTLY RELATED TO THIS TRUSTEE ROLE. EVEN SO, THEY ARE NOT CONSIDERED INDEPENDENT FOR 990 DISCLOSURE PURPOSES. FORM 990, PART XI, LINE 9: UNCOLLECTABLE PLEDGES WRITTEN OFF -1,400. UNIVERSITY OF ST ANDREWS COLLEGE GATE ST ANDREWS FIFE, SCOTLAND UK KY16 9AJ US PUBLIC UNIVERSITY EQUIVALENT UK US PUBLIC UNIV. EQUI REGST'D IN SCOTLAND NONE 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 GRANTS FROM THE FOUNDATION TO THE UNIVERSITY B 4746064 REIMBURSEMENT FOR UNIVERSITY EMPLOYEE SERVICES O 150031 FORM 990, SCHEDULE R, PART II: 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 FOUNDATION IS A "FRIENDS OF ORGANIZATION THAT PROVIDES FINANCIAL SUPPORT TO THE UNIVERSITY OF ST. ANDREWS IN SCOTLAND FROM NORTH AMERICAN ALUMNI AND FRIENDS. FORM 990, SCHEDULE R, PART V, LINE 2(1):: GRANTS & CONTRIBUTIONS: 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. FORM 990, SCHEDULE R, PART V, LINE 2(2): 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. THE FOUNDATION CONSIDERS THESE EXPENSES "DONATED SERVICES AND REMOVES BOTH THE DONATED INCOME AND THE DONATED SERVICE EXPENSE FROM THE 990 PER THE FORM 990 INSTRUCTIONS.