UNIVERSITY OF ST ANDREWS AMERICAN FOUNDATION INC: Form 990, tax year 2016
View the entire original 990 at ProPublica ↗
- Organization
- UNIVERSITY OF ST ANDREWS AMERICAN FOUNDATION INC (EIN 58-1662222)
- Tax period
- 2016-08-01 to 2017-07-31
- Filed
- 2018-03-08
- IRS object ID
- 201820679349300017
- Schema version
- 2016v3.0
- 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
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule F
- Schedule G
- Schedule J
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2018-03-08T10:05:34-06:00 | ReturnTs |
| Tax Period End | 2017-07-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 580673524 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Moore Stephens Tiller LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1960 Satellite Blvd Suite 3600 | AddressLine1Txt |
| City | Duluth | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30097 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2016-08-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 581662222 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | University of St Andrews American | BusinessNameLine1Txt |
| Business Name Line2 | Foundation Inc | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | UNIV | BusinessNameControlTxt |
| Phone | 9146665121 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1201 W Peachtree Street | AddressLine1Txt |
| City | Atlanta | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30309 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Dr Peter Hirst MBE | PersonNm |
| Person Title | President | PersonTitleTxt |
| Phone | 9146665121 | PhoneNum |
| Signature | 2018-03-08 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Gregory W Hayes | PreparerPersonNm |
| PTIN | P00054246 | PTIN |
| Phone | 7709958800 | PhoneNum |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 12.166.232.242 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2018-03-08 | IPDt |
| IP Tm | 09:27:30 | IPTm |
| IP Timezone | ES | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 7A1CDE2A211300B0AB443DFB2EF5414936927E13 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2016 | TaxYr |
| Build TS | 2021-01-29 14:40:06Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Dr Peter Hirst MBE | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1201 W Peachtree Street | AddressLine1Txt |
| City | Atlanta | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30309 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $3,327,632 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.st-andrews.ac.uk/alumni/americanfoundation/ | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1985 | FormationYr |
| Legal Domicile State | GA | LegalDomicileStateCd |
| Activity Or Mission | 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. | ActivityOrMissionDesc |
| Voting Members Governing Body | 17 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 15 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 30 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $7,805,763 | PYContributionsGrantsAmt |
| CY Contributions Grants | $3,324,597 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $0 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $9 | PYInvestmentIncomeAmt |
| CY Investment Income | $0 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $3,035 | CYOtherRevenueAmt |
| PY Total Revenue | $7,805,772 | PYTotalRevenueAmt |
| CY Total Revenue | $3,327,632 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $2,173,820 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $2,422,641 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $0 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $219,371 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $169,851 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $290,857 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $154,775 | PYOtherExpensesAmt |
| CY Other Expenses | $163,847 | CYOtherExpensesAmt |
| PY Total Expenses | $2,547,966 | PYTotalExpensesAmt |
| CY Total Expenses | $2,756,339 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $5,257,806 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $571,293 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $6,012,899 | TotalAssetsBOYAmt |
| Total Assets EOY | $6,575,742 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $15,679 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $7,229 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $5,997,220 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $6,568,513 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | 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. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $2,422,641 | ExpenseAmt |
| Grant | $2,422,641 | GrantAmt |
| Revenue | $3,035 | RevenueAmt |
| Desc | 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. | Desc |
| Total Program Service Expenses | $2,422,641 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | 0 | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | Yes (1) | ForeignActivitiesInd |
| More Than5000 K To Org | Yes (1) | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | Yes (1) | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 2 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 17 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 15 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | 0 | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | GA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Jeremy Evans Treasurer | PersonNm |
| Phone | 9146665121 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1201 W Peachtree Street | AddressLine1Txt |
| City | Atlanta | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30309 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (21 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| Lynn Butcher | ||||||
| President | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Peter Drummond-Hay | ||||||
| Vice President | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Dr Peter HIrst MBE | ||||||
| Treasurer | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Alex Yabroff | ||||||
| Secretary | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Michael diPaula-Coyle | ||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Taylor Cope | ||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Jeff Cox | ||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Jeremy Evans | ||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Olivia Flatto | ||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Rick Grove | ||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Sophia Lattorre-Zengierski | ||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Dr Rob MacInnis | ||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Mary Pressman | ||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Oliver Sarkozy | ||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Konrad Wos | ||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Sir Ewan Brown CBE FRSE | ||||||
| Trustee (Ex-Officio) | 1.00 | Yes (X) | $0 | $75,000 | $0 | |
| Professor Louise Richardson FRSE | ||||||
| Trustee (Ex-Officio) | 1.00 | Yes (X) | $0 | $400,000 | $0 | |
| Dr Alexander Fleming | ||||||
| Emeritus Trustee (Non-Voting) | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Caroline Hill Thacher | ||||||
| Emeritus Trustee (Non-Voting) | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Eleanor Kingsbury | ||||||
| Emeritus Trustee (Non-Voting) | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Dr Robin Lester | ||||||
| Emeritus Trustee (Non-Voting) | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $475,000 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Becky Mitchell Mitchell Advancement | PersonNm |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2402 Pathway Drive | AddressLine1Txt |
| City | Chapel Hill | CityNm |
| State Abbreviation | NC | StateAbbreviationCd |
| ZIP | 27516 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | Fundraising Services | ServicesDesc |
| Compensation | $148,356 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $3,324,597 | AllOtherContributionsAmt |
| Noncash Contributions | $522,986 | NoncashContributionsAmt |
| Total Contributions | $3,324,597 | TotalContributionsAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Misc/Other Revenue | Desc |
| Business | 813000 | BusinessCd |
| Total Revenue Column | $3,035 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $3,035 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $3,035 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,327,632 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $3,035 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,422,641 | TotalAmt |
| Program Services | $2,422,641 | ProgramServicesAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,833 | TotalAmt |
| Management And General | $10,833 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,618 | TotalAmt |
| Management And General | $26,618 | ManagementAndGeneralAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $169,851 | TotalAmt |
| Fundraising | $169,851 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,008 | TotalAmt |
| Management And General | $928 | ManagementAndGeneralAmt |
| Fundraising | $80 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,462 | TotalAmt |
| Management And General | $4,462 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $120,926 | TotalAmt |
| Fundraising | $120,926 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,756,339 | TotalAmt |
| Program Services | $2,422,641 | ProgramServicesAmt |
| Management And General | $42,841 | ManagementAndGeneralAmt |
| Fundraising | $290,857 | FundraisingAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $484,726 | BOYAmt |
| EOY | $650,855 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,528,173 | BOYAmt |
| EOY | $5,924,887 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,012,899 | BOYAmt |
| EOY | $6,575,742 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,679 | BOYAmt |
| EOY | $7,229 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,679 | BOYAmt |
| EOY | $7,229 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $289,608 | BOYAmt |
| EOY | $371,810 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,707,612 | BOYAmt |
| EOY | $6,196,703 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,997,220 | BOYAmt |
| EOY | $6,568,513 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,012,899 | BOYAmt |
| EOY | $6,575,742 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $571,293 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,983,017 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,340,366 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $4,812,767 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $7,805,763 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,324,597 | CurrentTaxYearAmt |
| Total | $20,266,510 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,983,017 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,340,366 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $4,812,767 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $7,805,763 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,324,597 | CurrentTaxYearAmt |
| Total | $20,266,510 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $3,216,534 | SubstantialContributorsTotAmt |
| Public Support Total170 | $17,049,976 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $170 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $253 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $344 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $9 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $776 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | $3,035 | CurrentTaxYearAmt |
| Total | $3,035 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $20,270,321 | TotalSupportAmt |
| Public Support CY170 | 0.84110 | PublicSupportCY170Pct |
| Public Support PY170 | 0.86410 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $3,420,392 | TotalRevEtcAuditedFinclStmtAmt |
| Donated Services And Use Fclts | $92,760 | DonatedServicesAndUseFcltsAmt |
| Revenue Not Reported | $92,760 | RevenueNotReportedAmt |
| Revenue Subtotal | $3,327,632 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $3,327,632 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $2,849,099 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $92,760 | DonatedServicesUseFcltsAmt |
| Expenses Not Reported | $92,760 | ExpensesNotReportedAmt |
| Expenses Subtotal | $2,756,339 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $2,756,339 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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." |
| 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 / supported organization. All compensation decisions are handled by the University under the University's compensation policies and procedures. The Foundation shows a contribution from the University of "Donated Services" on Schedule D and a corresponding expense related to these "Donated Services" also on Schedule D. |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | 0 | GrantRecordsMaintainedInd |
Account Activities Outside US AccountActivitiesOutsideUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Region | Europe (Including Iceland & Greenland) - Albania, Andorra, Austria, Belgium | RegionTxt |
| Offices | 0 | OfficesCnt |
| Employee | 0 | EmployeeCnt |
| Type Of Activities Conducted | Support of the charitable and educational programs of the University of St. Andrews, Scotland. | TypeOfActivitiesConductedTxt |
| Region Total Expenditures | $2,422,641 | RegionTotalExpendituresAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 0 | SubtotalEmployeesCnt |
| Continutation Total Office | 0 | ContinutationTotalOfficeCnt |
| Continutation Total Employee | 0 | ContinutationTotalEmployeeCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Subtotal Spent | $2,422,641 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $2,422,641 | TotalSpentAmt |
Grants To Org Outside US GrantsToOrgOutsideUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Region | Europe (Including Iceland & Greenland) - Albania, Andorra, Austria, Belgium | RegionTxt |
| Purpose Of Grant | Support for the University of St. Andrews, Scotland, from North American Alumni and Friends. | PurposeOfGrantTxt |
| Cash Grant | $2,466,241 | CashGrantAmt |
| Manner Of Cash Disbursement | Direct transfer of Funds to the University | MannerOfCashDisbursementTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 1 | Total501c3OrgCnt |
| Total Other Org | 0 | TotalOtherOrgCnt |
| Transfer To Foreign Corp | 0 | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | 0 | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | 0 | PassiveForeignInvestmestCoInd |
| Foreign Partnership | 0 | ForeignPartnershipInd |
| Boycott Countries | 0 | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Form 990, Schedule F, Part I, Line 2: | FormAndLineReferenceDesc |
| Explanation | The Foundation is a "Friends of organization that provideds financial support to the University of St. Andrews, 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. | ExplanationTxt |
Schedule G IRS990ScheduleG
| Field | Value | IRS element (for citing) |
|---|---|---|
| Mail Solicitations | Yes (X) | MailSolicitationsInd |
| Email Solicitations | Yes (X) | EmailSolicitationsInd |
| Phone Solicitations | Yes (X) | PhoneSolicitationsInd |
| In Person Solicitations | Yes (X) | InPersonSolicitationsInd |
| Solicitation Of Non Govt Grants | Yes (X) | SolicitationOfNonGovtGrantsInd |
| Agrmt Prof Fundraising Acty | Yes (1) | AgrmtProfFundraisingActyInd |
Fundraiser Activity Info FundraiserActivityInfoGrp
Organization Business Name OrganizationBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Becky Mitchell (Mitchell Advancement Consulting Inc) | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2402 Pathway Drive | AddressLine1Txt |
| City | Chapel Hill | CityNm |
| State Abbreviation | NC | StateAbbreviationCd |
| ZIP | 27516 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activity | Fundraising Services | ActivityTxt |
| Fundraiser Control Of Funds | 0 | FundraiserControlOfFundsInd |
| Gross Receipts | $3,324,597 | GrossReceiptsAmt |
| Retained By Contractor | $0 | RetainedByContractorAmt |
| Net To Organization | $3,324,597 | NetToOrganizationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Gross Receipts | $3,324,597 | TotalGrossReceiptsAmt |
| Total Net To Organization | $3,324,597 | TotalNetToOrganizationAmt |
| Licensed States | NY | LicensedStatesCd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule G, Part I, Line 2b, Column (v) | FormAndLineReferenceDesc |
| Explanation | The professional fundraiser is under a written independent contractor arrangment as an unrelated party. The contract allows for a monthly set payment for services rendered up to a maximum annual amount. The professional fundraiser contract also allows for the reimbursement of expenses approved by the Foundation's Board of Directors. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Professor Louise Richardson FRSE | PersonNm |
| Title | Trustee (Ex-Officio) | TitleTxt |
| Base Compensation Filing Org | $0 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $400,000 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $0 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $0 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $0 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $0 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $400,000 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Form 990, Schedule J, Part II: | FormAndLineReferenceDesc |
| Explanation | Sir Ewan Brown and Professor Louise Richardson were both paid for services to the University of St. Andrews by the University of St. Andrews, a related organization of the Foundation, while board of trustee members of the Foundation. Exact compensation was not disclosed to the Foundation or the Form 990 preparer. Media reports show Sir Ewan Brown's compensation to have been below $100,000 (US) and Dr. Richardson's compensation to have been approximately $400,000 (US), both after conversion from British pound amounts. | ExplanationTxt |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 7 | ContributionCnt |
| Noncash Contributions Rpt F990 | $476,553 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV of Shares Given | MethodOfDeterminingRevenuesTxt |
Other Non Cash Contri Table OtherNonCashContriTableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Desc | Donated Supplies for local Fundraising Events | Desc |
| Contribution | 8 | ContributionCnt |
| Noncash Contributions Rpt F990 | $46,433 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Cost | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | 0 | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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 C, line 19 | All documents are available through Alston & Bird, Attorneys at the address under which the Form 990 is filed. |
| 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 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: | Sir Ewan Brown and Professor Louise Richardson were both paid for services to the University of St. Andrews by the University of St. Andrews, a related organization of the Foundation, while board of trustee members of the Foundation. Exact compensation was not disclosed to the Foundation or the Form 990 preparer. The figures in Part VII are approximations from media reports after conversion from British pound amounts. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | University of St Andrews | BusinessNameLine1Txt |
Foreign Address ForeignAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | College Gate | AddressLine1Txt |
| City | St Andrews | CityNm |
| Province Or State | Fife, Scotland | ProvinceOrStateNm |
| Country | UK | CountryCd |
| Foreign Postal | KY16 9AJ | ForeignPostalCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Activities | US Public University Equivalent | PrimaryActivitiesTxt |
| Legal Domicile Foreign Country | UK | LegalDomicileForeignCountryCd |
| Exempt Code Section | US Public Univ. Equi | ExemptCodeSectionTxt |
| Public Charity Status | Regst'd in Scotland | PublicCharityStatusTxt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | None | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (1) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (2 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt |
|---|---|
| Grants from the Foundation to the University | |
| B | $2,422,641 |
| Reimbursement for University Employee Services | |
| O | $92,760 |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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 University of St. Andrews is responsible for appointing all the Trustees of the Foudnation's Board of Trustees. The Foundation is a "Friends of organization that provideds financial support to the University of St. Andrews, Scotland, from North American alumni and friends. |
| Form 990, Schedule R, Part V, Line 2(1): | Grants and 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 / supported organization. All compensation decisions are handled by the University under the University's compensation policies and procedures. The Foundation shows a contribution from the University of "Donated Services" on Schedule D and a corresponding expense related to these "Donated Services" also on Schedule D. |
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