UNIVERSITY OF ST ANDREWS AMERICAN FOUNDATION INC: Form 990, tax year 2014
View the entire original 990 at ProPublica ↗
- Organization
- UNIVERSITY OF ST ANDREWS AMERICAN FOUNDATION INC (EIN 58-1662222)
- Tax period
- 2014-08-01 to 2015-07-31
- Filed
- 2016-06-10
- IRS object ID
- 201621629349300012
- Schema version
- 2014v6.0
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2016-06-10T09:47:27-05:00 | ReturnTs |
| Tax Period End | 2015-07-31 | 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 BOULEVARD STE 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 | 2014-08-01 | 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 | TREASURER | PersonTitleTxt |
| Phone | 9146665121 | PhoneNum |
| Signature | 2016-06-10 | 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 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2014 | TaxYr |
| Build TS | 2016-08-17 19:52:53Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | LYNN BUTCHER | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 21 CRAG BURN ROAD | AddressLine1Txt |
| City | EAST AURORA | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 14052 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $5,386,518 | 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 | 15 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 15 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 40 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $2,340,366 | PYContributionsGrantsAmt |
| CY Contributions Grants | $4,812,767 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $0 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1,033 | PYInvestmentIncomeAmt |
| CY Investment Income | $344 | CYInvestmentIncomeAmt |
| PY Other Revenue | -$135,928 | PYOtherRevenueAmt |
| CY Other Revenue | -$375,122 | CYOtherRevenueAmt |
| PY Total Revenue | $2,205,471 | PYTotalRevenueAmt |
| CY Total Revenue | $4,437,989 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $1,533,021 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $3,988,989 | 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 | $205,232 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $337,264 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $582,586 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $56,026 | PYOtherExpensesAmt |
| CY Other Expenses | $289,817 | CYOtherExpensesAmt |
| PY Total Expenses | $1,794,279 | PYTotalExpensesAmt |
| CY Total Expenses | $4,616,070 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $411,192 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$178,081 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $880,675 | TotalAssetsBOYAmt |
| Total Assets EOY | $692,080 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $31,830 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $21,316 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $848,845 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $670,764 | 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 | $3,988,989 | ExpenseAmt |
| Grant | $3,988,989 | GrantAmt |
| Revenue | $0 | 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 | $3,988,989 | 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 | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | 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 | 0 | 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 | 1 | 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 | 15 | 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 | 0 | ConflictOfInterestPolicyInd |
| Whistleblower Policy | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | 0 | 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 | DR PETER HIRST MBE TREASURER | PersonNm |
| Phone | 9146665121 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 49 ROWE STREET | AddressLine1Txt |
| City | MILTON | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02186 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (20 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 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| PETER DRUMMOND-HAY | ||||||
| VICE PRESIDENT | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| ALEX YABROFF | ||||||
| SECRETARY | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| DR PETER HIRST MBE | ||||||
| TREASURER | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| SIR EWAN BROWN CBE FRSE | ||||||
| TRUSTEE (EX-OFFICIO) | 0.00 | Yes (X) | $0 | $0 | $0 | |
| MICHAEL DIPAULA-COYLE | ||||||
| TRUSTETRUSE | 0.00 | Yes (X) | $0 | $0 | $0 | |
| JEFF COX | ||||||
| TRUSTEE | 0.00 | Yes (X) | $0 | $0 | $0 | |
| JEREMY EVANS | ||||||
| TRUSTEE | 0.00 | Yes (X) | $0 | $0 | $0 | |
| OLIVIA FLATTO | ||||||
| TRUSTEE | 0.00 | Yes (X) | $0 | $0 | $0 | |
| KATHLEEN HESSERT RET'D 123114 | ||||||
| TRUSTEE | 0.00 | Yes (X) | $0 | $0 | $0 | |
| SOPHIA LATTORRE-ZENGIERSKI | ||||||
| TRUSTEE | 0.00 | Yes (X) | $0 | $0 | $0 | |
| DR ROB MACINNIS | ||||||
| TRUSTEE | 0.00 | Yes (X) | $0 | $0 | $0 | |
| MARY PRRESSMAN | ||||||
| TRUSTEE | 0.00 | Yes (X) | $0 | $0 | $0 | |
| PROF LOUISE RICHARDSON FRSE | ||||||
| TRUSTEE (EX-OFFICIO) | 0.00 | Yes (X) | $0 | $0 | $0 | |
| OLIVER SARKOZY | ||||||
| TRUSTEE | 0.00 | Yes (X) | $0 | $0 | $0 | |
| KONRAD WOS | ||||||
| TRUSTEE | 0.00 | Yes (X) | $0 | $0 | $0 | |
| DR ALEXANDER FLEMING | ||||||
| EMERITUS TRUSTEE | 0.00 | Yes (X) | $0 | $0 | $0 | |
| CAROLINE HILL THATCHER | ||||||
| EMERITUS TRUSTEE | 0.00 | Yes (X) | $0 | $0 | $0 | |
| ELEANOR KINGSBURY | ||||||
| EMERITUS TRUSTEE | 0.00 | Yes (X) | $0 | $0 | $0 | |
| DR ROBIN LESTER | ||||||
| EMERITUS TRUSTEE | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MITCHELL ADVANCEMENT CONSULTING INC | BusinessNameLine1Txt |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 611 RIDGE ROAD | AddressLine1Txt |
| City | LANSING | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 01488 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | FUNDRAISING SERVICES | ServicesDesc |
| Compensation | $230,587 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $3,806,868 | FundraisingAmt |
| All Other Contributions | $1,005,899 | AllOtherContributionsAmt |
| Noncash Contributions | $701,115 | NoncashContributionsAmt |
| Total Contributions | $4,812,767 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $344 | TotalRevenueColumnAmt |
| Exclusion | $344 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $573,407 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $573,407 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $0 | SecuritiesAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $0 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $3,806,868 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $375,122 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$375,122 | TotalRevenueColumnAmt |
| Exclusion | -$375,122 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,437,989 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | -$374,778 | ExclusionAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,988,989 | TotalAmt |
| Program Services | $3,988,989 | ProgramServicesAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,019 | TotalAmt |
| Management And General | $20,019 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,763 | TotalAmt |
| Management And General | $18,763 | ManagementAndGeneralAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $337,264 | TotalAmt |
| Fundraising | $337,264 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,703 | TotalAmt |
| Management And General | $1,373 | ManagementAndGeneralAmt |
| Fundraising | $330 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,340 | TotalAmt |
| Management And General | $4,340 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER FUNDRAISING EXPEN | Desc |
| Total | $244,992 | TotalAmt |
| Fundraising | $244,992 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,616,070 | TotalAmt |
| Program Services | $3,988,989 | ProgramServicesAmt |
| Management And General | $44,495 | ManagementAndGeneralAmt |
| Fundraising | $582,586 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $79,049 | BOYAmt |
| EOY | $264,202 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $180,226 | BOYAmt |
| EOY | $8,128 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $621,400 | BOYAmt |
| EOY | $419,750 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $880,675 | BOYAmt |
| EOY | $692,080 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $31,830 | BOYAmt |
| EOY | $21,316 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $31,830 | BOYAmt |
| EOY | $21,316 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $187,275 | BOYAmt |
| EOY | $103,470 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $661,570 | BOYAmt |
| EOY | $567,294 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $848,845 | BOYAmt |
| EOY | $670,764 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $880,675 | BOYAmt |
| EOY | $692,080 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$178,081 | 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 | $771,059 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $809,461 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,983,017 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,340,366 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,812,767 | CurrentTaxYearAmt |
| Total | $10,716,670 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $771,059 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $809,461 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,983,017 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,340,366 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,812,767 | CurrentTaxYearAmt |
| Total | $10,716,670 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $1,853,236 | SubstantialContributorsTotAmt |
| Public Support Total170 | $8,863,434 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $507 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $161 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $170 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $253 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $344 | CurrentTaxYearAmt |
| Total | $1,435 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $10,718,105 | TotalSupportAmt |
| Public Support CY170 | 0.82700 | PublicSupportCY170Pct |
| 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 | $4,930,947 | TotalRevEtcAuditedFinclStmtAmt |
| Donated Services And Use Fclts | $117,836 | DonatedServicesAndUseFcltsAmt |
| Other Revenue | $375,122 | OtherRevenueAmt |
| Revenue Not Reported | $492,958 | RevenueNotReportedAmt |
| Revenue Subtotal | $4,437,989 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $4,437,989 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $5,109,028 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $117,836 | DonatedServicesUseFcltsAmt |
| Other Expenses Included | $375,122 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $492,958 | ExpensesNotReportedAmt |
| Expenses Subtotal | $4,616,070 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $4,616,070 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 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." |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | FUNDRAISING EXPENSES |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | FUNDRAISING EXPENSES |
| 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 | Yes (1) | GrantRecordsMaintainedInd |
Account Activities Outside US AccountActivitiesOutsideUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Region | EUROPE (INCLUDING ICELAND & GREENLAND) | RegionTxt |
| Offices | 0 | OfficesCnt |
| Employee | 0 | EmployeeCnt |
| Type Of Activities Conducted | SUPPORT OF CHARITABLE AND EDUCATIONAL PROGRAMS OF THE UNIVERSITY OF ST. ANDREWS, IN SCOTLAND. | TypeOfActivitiesConductedTxt |
| Region Total Expenditures | $3,988,989 | 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 | $3,988,989 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $3,988,989 | TotalSpentAmt |
Grants To Org Outside US GrantsToOrgOutsideUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Region | EUROPE (INCLUDING ICELAND & GREENLAND) | RegionTxt |
| Purpose Of Grant | SUPPORT FOR THE UNIVERSITY OF ST. ANDREWS FROM NORTH AMERICAN ALUMNI AND FRIENDS | PurposeOfGrantTxt |
| Cash Grant | $3,988,989 | 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 | 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) |
|---|---|---|
| Agrmt Prof Fundraising Acty | Yes (1) | AgrmtProfFundraisingActyInd |
Fundraiser Activity Info FundraiserActivityInfoGrp (3 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | ActivityActivityTxt | Fundraiser Control Of FundsFundraiserControlOfFundsInd | Gross ReceiptsGrossReceiptsAmt | Retained By ContractorRetainedByContractorAmt | Net To OrganizationNetToOrganizationAmt |
|---|---|---|---|---|---|---|---|---|
| EVENT ASSOCIATES INC | ||||||||
| 162 WEST 56TH STREET 405 | NEW YORK | NY | 10019 | EVENT PLANNER | 0 | $0 | $41,993 | $0 |
| MITCHELL ADVANCEMENT CONSULTING INC | ||||||||
| 611 RIDGE RAOD | LANSING | NY | 01488 | FUNDRAISING SERVICES | 0 | $0 | $230,587 | $0 |
| SARAH BOYLE | ||||||||
| 1965 PINE ROAD | LISLE | IL | 60532 | FUNDRAISING SERVICES | 0 | $0 | $64,684 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Retained By Contractors | $337,264 | TotalRetainedByContractorsAmt |
| Licensed States | NY | LicensedStatesCd |
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | GALA | Event1Nm |
| Gross Receipts Event1 | $3,795,018 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $3,795,018 | CharitableContriEvent1Amt |
| Other Direct Expenses Event1 | $375,122 | OtherDirectExpensesEvent1Amt |
| Event2 | GOLF TOURNAMENT | Event2Nm |
| Gross Receipts Event2 | $11,850 | GrossReceiptsEvent2Amt |
| Charitable Contri Event2 | $11,850 | CharitableContriEvent2Amt |
| Other Direct Expenses Event2 | $0 | OtherDirectExpensesEvent2Amt |
| Gross Receipts Total | $3,806,868 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $3,806,868 | CharitableContributionsTotAmt |
| Oth Direct Expnss Total Events | $375,122 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $375,122 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$375,122 | NetIncomeSummaryAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE G, PART I, LINE 2B, COLUMN (V) | FormAndLineReferenceDesc |
| Explanation | ALL 3 PROFESSIONAL FUNDRAISERS ARE UNDER WRITTEN INDEPENDENT CONTRACTOR ARRANGMENTS AS UNRELATED PARTIES. THEIR CONTRACTS ALLOW FOR A MONTHLY SET PAYMENT FOR SERVICES RENDERED UP TO A MAXIMUM ANNUAL AMOUNT. THESE PROFESSIONAL FUNDRAISER CONTRACTS ALSO ALLOW FOR THE REIMBURSEMENT OF EXPENSES APPROVED BY THE FOUNDATION'S BOARD OF DIRECTORS. | ExplanationTxt |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 5 | ContributionCnt |
| Noncash Contributions Rpt F990 | $573,407 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | AVG. FMV ON DAY RECV'D | MethodOfDeterminingRevenuesTxt |
Other Non Cash Contri Table OtherNonCashContriTableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Desc | GIFT ITEMS FOR CHARITY EVENT SALE | Desc |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $127,708 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | COST | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8283 Received | 1 | Form8283ReceivedCnt |
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (1) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11 | 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 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 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. |
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