2018-03-08T10:05:34-06:00 2017-07-31 580673524 Moore Stephens Tiller LLC 1960 Satellite Blvd Suite 3600 Duluth GA 30097 990 2016-08-01 581662222 University of St Andrews American Foundation Inc UNIV 9146665121 1201 W Peachtree Street Atlanta GA 30309 Dr Peter Hirst MBE President 9146665121 2018-03-08 1 Gregory W Hayes P00054246 7709958800 12.166.232.242 2018-03-08 09:27:30 ES P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 7A1CDE2A211300B0AB443DFB2EF5414936927E13 2016 2021-01-29 14:40:06Z Dr Peter Hirst MBE 1201 W Peachtree Street Atlanta GA 30309 3327632 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. 17 15 0 30 0 0 7805763 3324597 0 0 9 0 0 3035 7805772 3327632 2173820 2422641 0 0 0 0 219371 169851 290857 154775 163847 2547966 2756339 5257806 571293 6012899 6575742 15679 7229 5997220 6568513 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 2422641 2422641 3035 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. 2422641 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 2 0 1 0 0 0 0 0 0 1 1 0 0 0 0 X 17 15 0 0 0 0 0 0 0 1 1 0 0 1 1 1 0 1 1 0 0 0 GA X Jeremy Evans Treasurer 9146665121 1201 W Peachtree Street Atlanta GA 30309 Lynn Butcher President 1.00 X X 0 0 0 Peter Drummond-Hay Vice President 1.00 X X 0 0 0 Dr Peter HIrst MBE Treasurer 1.00 X X 0 0 0 Alex Yabroff Secretary 1.00 X X 0 0 0 Michael diPaula-Coyle Trustee 1.00 X 0 0 0 Taylor Cope Trustee 1.00 X 0 0 0 Jeff Cox Trustee 1.00 X 0 0 0 Jeremy Evans Trustee 1.00 X 0 0 0 Olivia Flatto Trustee 1.00 X 0 0 0 Rick Grove Trustee 1.00 X 0 0 0 Sophia Lattorre-Zengierski Trustee 1.00 X 0 0 0 Dr Rob MacInnis Trustee 1.00 X 0 0 0 Mary Pressman Trustee 1.00 X 0 0 0 Oliver Sarkozy Trustee 1.00 X 0 0 0 Konrad Wos Trustee 1.00 X 0 0 0 Sir Ewan Brown CBE FRSE Trustee (Ex-Officio) 1.00 X 0 75000 0 Professor Louise Richardson FRSE Trustee (Ex-Officio) 1.00 X 0 400000 0 Dr Alexander Fleming Emeritus Trustee (Non-Voting) 1.00 X 0 0 0 Caroline Hill Thacher Emeritus Trustee (Non-Voting) 1.00 X 0 0 0 Eleanor Kingsbury Emeritus Trustee (Non-Voting) 1.00 X 0 0 0 Dr Robin Lester Emeritus Trustee (Non-Voting) 1.00 X 0 0 0 0 475000 0 0 0 1 0 Becky Mitchell Mitchell Advancement 2402 Pathway Drive Chapel Hill NC 27516 Fundraising Services 148356 1 3324597 522986 3324597 Misc/Other Revenue 813000 3035 3035 3035 3327632 3035 0 0 2422641 2422641 10833 10833 26618 26618 169851 169851 1008 928 80 4462 4462 120926 120926 2756339 2422641 42841 290857 484726 650855 5528173 5924887 6012899 6575742 15679 7229 15679 7229 X 289608 371810 5707612 6196703 5997220 6568513 6012899 6575742 571293 0 X X 0 1 X 1 0 X 1983017 2340366 4812767 7805763 3324597 20266510 1983017 2340366 4812767 7805763 3324597 20266510 3216534 17049976 170 253 344 9 0 776 3035 3035 20270321 0.84110 0.86410 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 X 3420392 92760 92760 3327632 0 3327632 2849099 92760 92760 2756339 0 2756339 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. 0 Europe (Including Iceland & Greenland) - Albania, Andorra, Austria, Belgium 0 0 Support of the charitable and educational programs of the University of St. Andrews, Scotland. 2422641 0 0 0 0 0 0 2422641 0 2422641 Europe (Including Iceland & Greenland) - Albania, Andorra, Austria, Belgium Support for the University of St. Andrews, Scotland, from North American Alumni and Friends. 2466241 Direct transfer of Funds to the University 1 0 0 0 0 0 0 0 Form 990, Schedule F, Part I, Line 2: 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. X X X X X 1 Becky Mitchell (Mitchell Advancement Consulting Inc) 2402 Pathway Drive Chapel Hill NC 27516 Fundraising Services 0 3324597 0 3324597 3324597 3324597 NY Schedule G, Part I, Line 2b, Column (v) 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. 0 0 0 0 0 0 0 0 0 Professor Louise Richardson FRSE Trustee (Ex-Officio) 0 400000 0 0 0 0 0 0 0 0 0 400000 0 0 Form 990, Schedule J, Part II: 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. X 7 476553 FMV of Shares Given X Donated Supplies for local Fundraising Events 8 46433 Cost 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 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. 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 2422641 Reimbursement for University Employee Services O 92760 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.