2025-11-13T13:53:48-06:00 2025-06-30 946214841 ARMANINO ADVISORY LLC 2700 CAMINO RAMON STE 350 SAN RAMON CA 945835004 990 2024-07-01 590942383 SAINT ANDREW'S SCHOOL OF BOCA RATON INC SAIN 5612102032 3900 JOG ROAD BOCA RATON FL 33434 HOLLY PRATT CHIEF FINANCIAL & OPERATING OFFICER 5612102032 2025-11-13 1 1 MATTHEW PETROSKI P00853132 9257902600 2025-11-13 2024 2025-03-06 01:10:19Z ETHAN SHAPIRO 3900 JOG ROAD BOCA RATON FL 33434 85864957 0 X WWW.SAINTANDREWS.NET X 1961 FL FOUNDED IN 1961, SAINT ANDREW'S SCHOOL IS A NATIONALLY RECOGNIZED PRE-K THROUGH GRADE 12, DAY AND BOARDING, COLLEGE PREPARATORY SCHOOL IN BOCA RATON, FLORIDA. THE SCHOOL OFFERS A RIGOROUS, PRIVATE SCHOOL CURRICULUM THAT FOSTERS CREATIVE THINKING, OPPORTUNITIES TO ACHIEVE BALANCE, AND EXPERIENCES THAT BUILD STRONG CHARACTER. THE SCHOOL SERVES OVER 1,300 STUDENTS FROM OVER 40 COUNTRIES OF MULTIPLE FAITHS AND CULTURES. 19 17 528 396 -90988 0 5639353 10222931 55612611 60419363 907373 2518617 -337504 95346 61821833 73256257 4965092 5159927 0 0 34444307 36264667 214619 146506 2784355 19457871 21086425 59081889 62657525 2739944 10598732 157218172 182260608 86954797 99157288 70263375 83103320 SAINT ANDREW'S SCHOOL IS AN INDEPENDENT SCHOOL FOUNDED IN THE EPISCOPAL TRADITION. OUR MISSION IS TO BUILD A COMMUNITY OF LEARNERS, PROVIDE EXCELLENCE IN EDUCATION, AND NURTURE EACH STUDENT IN MIND, BODY, AND SPIRIT. 0 0 46987111 5159927 57179861 SAINT ANDREW'S HAS DEVELOPED A TOP COLLEGE PREPARATORY CURRICULUM, INCLUDING HONORS, ADVANCED PLACEMENT (AP), AND INTERNATIONAL BACCALAUREATE (IB) COURSES. OUR STUDENTS IN GRADES PRE-K-12 ARE CHALLENGED TO THINK CRITICALLY AND SOLVE PROBLEMS THROUGH A CARING AND WORLD-CLASS FACULTY WHILE LEARNING IN A COLLABORATIVE ENVIRONMENT SAFE FOR RISK-TAKING. WE OFFER STUDENT ACTIVITIES, ATHLETICS, SUMMER AND AUXILIARY PROGRAMMING, AS WELL AS STUDENT AND FACULTY HOUSING ON OUR 81-ACRE CAMPUS. 2413209 3407877 AUXILIARY SERVICES - SCHOOL PUBLICATIONS, NEWSPAPER & YEARBOOK - AUXILIARY FACILITIES USAGE. 49400320 1 1 0 0 0 0 0 1 0 1 1 1 0 0 1 1 1 0 1 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 1 74 0 1 528 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 19 17 0 0 1 0 0 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 FL X X HOLLY PRATT 5612102032 3900 JOG ROAD BOCA RATON FL 33434 MICHAEL W GOODMAN CHAIR 3.00 X X 0 0 0 WILLIAM FLEMING VICE CHAIR 3.00 X X 0 0 0 GLENN ALBA TREASURER 3.00 X X 0 0 0 TANDY L STILLER ROBINSON SECRETARY 3.00 X X 0 0 0 JOSHUA GLASSMAN MEMBER-AT-LARGE 1.00 X X 0 0 0 NICOLE GOLDBERG MEMBER-AT-LARGE 3.00 X X 0 0 0 MICHELLE HAGERTY MEMBER-AT-LARGE 3.00 X X 0 0 0 BRIAN S SCHMIER MEMBER-AT-LARGE 1.00 X X 0 0 0 KATHLEEN ASSAF TRUSTEE 1.00 X 0 0 0 CHARLES F BRITTON TRUSTEE 1.00 X 0 0 0 KENNETH CHARLES TRUSTEE 1.00 X 0 0 0 CYMONIE S ROWE HINKEL TRUSTEE 1.00 X 0 0 0 JON KAIDEN TRUSTEE 1.00 X 0 0 0 ASHTON NEWHALL TRUSTEE 1.00 X 0 0 0 HARRIS G NEWMAN TRUSTEE 1.00 X 0 0 0 KEN WHYTE TRUSTEE 1.00 X 0 0 0 VAN WILLIAMS TRUSTEE 1.00 X 0 0 0 THE RIGHT REVEREND PETER EATON EX OFFICIO 1.00 X 0 0 0 CHRISTINE M SILVEIRA EX OFFICIO 1.00 X 0 0 0 ETHAN SHAPIRO HEAD OF SCHOOL 50.00 X 619563 0 140703 HOLLY PRATT CFO & COO 50.00 X 350867 0 96581 ANTHONY HARTH ASSISTANT HEAD OF SCHOOL 50.00 X 263238 0 31259 ALEXANDRA TOLISCHUS DIRECTOR OF ENROLLMENT MGMT 50.00 X 218643 0 41798 ELIAS BASIL CHIEF INFORMATION OFFICER 50.00 X 206407 0 34455 PAUL BEEKMEYER HEAD OF UPPER SCHOOL 50.00 X 192453 0 18914 ROBERT BOURESSA DIRECTOR OF COLLEGE GUIDANCE 50.00 X 177046 0 22325 2028217 0 386035 50 0 1 0 GILBANE BUILDING COMPANY 1499 W PALMETTO PARK RD STE 105 BOCA RATON FL 33486 CONTRACTOR 11221641 SAGE DINNING SERVICES INC 1402 YORK ROAD LUTHERVILLE MD 21093 FOOD SERVICES 3638382 ZUBATKIN OWNER REPRESENTATION LLC 25220 HANCOCK AVE STE 440 MURRIETA GA 92562 PROJECT MANAGER 1205579 CENTERBROOK ARCHITECTS & PLANNERS LLP PO BOX 955 CENTERBROOK CT 064090955 ARCHITECTS 952685 EZ FACTORING LLC 701 BRICKELL AVE MIAMI FL 33131 CLEANING SERVICES 916510 26 692675 9530256 156065 10222931 TUITION AND FEES 611110 57179862 57179862 SUMMER CAMPS AND PROGR 611710 2871804 2871804 OTHER PROGRAM REVENUE 611110 303969 303969 STUDENT PUBLICATIONS 611710 63728 63728 60419363 1516526 1516526 169427 260415 -90988 -90988 -90988 12578315 14301 11590525 0 987790 14301 1002091 1002091 495024 692675 389804 105220 105220 14200 0 14200 14200 536331 367956 168375 168375 LOSS ON UNCOLLECTIBLES 900099 -101461 -101461 -101461 73256257 60587738 -90988 2536576 5159927 5159927 1207714 903608 304106 24673223 18112086 5450346 1110791 1309651 1256610 38897 14144 7230521 4911568 1764111 554842 1843558 1768894 54754 19910 161750 161750 128223 128223 146506 146506 116766 116766 1663572 1552147 90731 20694 130509 63054 67455 229980 139346 80613 10021 1000966 875324 92713 32929 1066638 1023439 31679 11520 159654 8390 141622 9642 495219 317643 161436 16140 1808613 1732965 56142 19506 3958306 3797994 117562 42750 1826419 1682254 109901 34264 ALL OTHER EXPENSES 4042419 3003655 713347 325417 CONTRACTED FOOD SERVICE 2908676 2790198 86367 32111 REPAIRS AND MAINTENANCE 1311407 1267880 31920 11607 BAD DEBT PROVISIONS 77308 77308 62657525 49400320 10472850 2784355 49187451 56063396 28339659 7719911 198440 21643946 269903 237259 1383404 1520396 126854398 66638378 49609947 60216020 27464485 34232447 764883 627233 157218172 182260608 3095215 3826995 52941477 54110287 29739503 40232116 1178602 987890 86954797 99157288 X 26482685 31285764 43780690 51817556 70263375 83103320 157218172 182260608 X 10598732 2449926 -208713 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 335450 X X 1 28585940 4078251 3554437 935651 35282977 25370420 1269515 2621182 675177 28585940 23242290 803512 1324618 25370420 25590573 621364 -2969647 23242290 20226954 44787 5318832 25590573 0.27400 0.72600 0.00000 0 0 4958242 4958242 74856163 46273687 28582476 15722354 12645683 3076671 31317639 7719008 23598631 60216020 CORPORATE DEBT SECURITIES 332210 F ETFS 1392105 F ALTERNATIVE INVESTMENTS 31469369 F MUTUAL FUNDS 1012333 F EQUITY FUNDS 26430 F 34232447 FINANCE LEASE LIABILITIES 696107 OPERATING LEASE LIABILITIES 291783 987890 X 70849148 2449926 628371 3078297 67770851 116766 5368640 5485406 73256257 58009203 628371 628371 57380832 116766 5159927 5276693 62657525 PART III, LINE 4: THE SCHOOL MAINTAINS MAYAN POTTERY AND PAINTINGS TO ASSIST IN THE EDUCATION OF THE TOPIC TO THE STUDENT BODY AND TO PRESERVE FOR THE USE OF FUTURE STUDENTS. PART V, LINE 4: THE INTENDED USE OF THE ENDOWMENT FUNDS IS TO GENERATE INCOME TO SUPPORT FINANCIAL AID, TO SUPPORT FACULTY SALARIES, TO FUND PROFESSIONAL DEVELOPMENT AND TO MAINTAIN FACILITIES PART X, LINE 2: THE SCHOOL IS A QUALIFIED ORGANIZATION EXEMPT FROM FEDERAL INCOME TAXES UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE SCHOOL HAS EVALUATED ITS CURRENT TAX POSITIONS AND HAS CONCLUDED THAT AS OF JUNE 30, 2025, THE SCHOOL DOES NOT HAVE ANY SIGNIFICANT UNCERTAIN TAX POSITIONS FOR WHICH A RESERVE WOULD BE CONSIDERED NECESSARY. PART XI, LINE 2D - OTHER ADJUSTMENTS: COGS 367,956. RENTAL EXPENSES 260,415. PART XI, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID 5,159,927. LOSS ON UNAMORTIZED DEBT ISSUANCE COSTS 208,713. PART XII, LINE 2D - OTHER ADJUSTMENTS: COGS 367,956. RENTAL EXPENSES 260,415. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID 5,159,927. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 THE ORGANIZATION MAINTAINS A WEBSITE IN WHICH IT DESCRIBES ITS MISSION, HISTORY, APPLICATION PROCESS, AND QUALIFICATIONS FOR ADMISSION INCLUDING ITS ADMISSION POLICIES AND NONDISCRIMINATION POLICIES. SAINT ANDREW'S SCHOOL DOES NOT AND SHALL NOT DISCRIMINATE ON THE BASIS OF AGE, GENDER, RACE, RELIGION, COLOR, SEXUAL ORIENTATION, GENDER IDENTITY OR EXPRESSION, NATIONAL ORIGIN, ANCESTRY, CITIZENSHIP STATUS, MARITAL OR FAMILIAL STATUS, PREGNANCY, DISABILITY/HANDICAP, GENETIC INFORMATION, MILITARY STATUS, OR ANY OTHER PROTECTED STATUS IN THE ADMINISTRATION OF ITS EDUCATIONAL PROGRAM, ADMISSION, FINANCIAL AID, ATHLETIC, OR SCHOOL POLICIES. IT STRICTLY ADHERES TO ALL APPLICABLE LOCAL, STATE, AND FEDERAL LAWS. ALL STUDENTS ARE AFFORDED EQUAL RIGHTS AND PRIVILEGES, AND ACCESS TO PROGRAMS AND ACTIVITIES AVAILABLE TO SAINT ANDREW'S SCHOOL STUDENTS. X X X 1 MARTS & LUNDY INC 160 CHUBB AVE STE 303 LYNDHURST NJ 07071 PREPARATION FOR CAPITAL CAMPAIGN 0 0 30000 -30000 KRISTIN FOGDALL STUDIO 285 JERSEY WAY MORRISVILE VT 05661 PREPARATION FOR CAPITAL CAMPAIGN 0 0 69671 -69671 TOM KATES PHOTOGRAPH 25 BARLETT CRESCENT UNIT 2 BROOKLINE MA 02446 PREPARATION FOR CAPITAL CAMPAIGN 0 0 21094 -21094 STEPHANIE J EVENTS 3614 NW 23RD TERRACE BOCA RATON FL 33431 AUCTION EVENT - PLANNER 0 0 15000 -15000 EVENT EFFECTS 1650 NW 18TH STREET UNIT 805 POMPANO BEACH FL 33069 AUCTION EVENT - PRODUCTION & DECOR 0 0 125000 -125000 260765 -260765 AUCTION 1187699 692675 495024 83590 306214 1187699 692675 495024 83590 306214 389804 105220 1 FINANCIAL AID 350 5159927 COST OF ATTENDANCE FINANCIAL ASSISTANCE AWARDED BY SAINT ANDREW'S SCHOOL PART I, LINE 2: FINANCIAL AID IS AWARDED BASED ON FINANCIAL NEED. FINANCIAL NEED IS DETERMINED FROM A COMPLETED FINANCIAL AID APPLICATION SUBMITTED BY THE FAMILY REQUESTING AID. THE SCHOOL'S FINANCIAL AID COMMITTEE USES A THIRD-PARTY SERVICE TO HELP TO OBJECTIVELY DETERMINE A FAMILY'S ABILITY TO PAY FOR SCHOOL TUITION AND OTHER EDUCATIONAL EXPENSES, BASED ON A PARENT'S FINANCIAL STATEMENT AND ANY ADDITIONAL SUPPORTING DOCUMENTS FROM THE FAMILY AS MAY BE NEEDED. X 1 1 X X X 0 1 0 0 0 0 0 0 0 ETHAN SHAPIRO HEAD OF SCHOOL 619563 0 0 0 0 0 115200 0 25503 0 760266 0 0 0 HOLLY PRATT CFO & COO 350867 0 0 0 0 0 20700 0 75881 0 447448 0 0 0 ANTHONY HARTH ASSISTANT HEAD OF SCHOOL 263238 0 0 0 0 0 13517 0 17742 0 294497 0 0 0 ALEXANDRA TOLISCHUS DIRECTOR OF ENROLLMENT MGMT 218643 0 0 0 0 0 10898 0 30900 0 260441 0 0 0 ELIAS BASIL CHIEF INFORMATION OFFICER 206407 0 0 0 0 0 19130 0 15325 0 240862 0 0 0 PAUL BEEKMEYER HEAD OF UPPER SCHOOL 192453 0 0 0 0 0 10250 0 8664 0 211367 0 0 0 ROBERT BOURESSA DIRECTOR OF COLLEGE GUIDANCE 177046 0 0 0 0 0 12798 0 9527 0 199371 0 0 0 PART I, LINE 1A THE HEAD OF SCHOOL RECEIVED A HOUSING ALLOWANCE OR RESIDENCE FOR PERSONAL USE FOR THE BENEFIT OF THE SCHOOL IN THE AMOUNT OF $20,000, WHICH WAS INCLUDED IN NON-TAXABLE COMPENSATION. PART I, LINE 4B THE HEAD OF SCHOOL ACCRUED $75,000 IN A 457(F) PLAN FOR CALENDAR YEAR 2024. A FLORIDA DEVELOPMENT FINANCE CORPORATION 593270584 34061UMW5 2024-08-22 41334482 INDUSTRIAL DEV. REVENUE BOND 0 0 0 A 242056 41714459 799341 10626491 29908650 1 0 0 1 A 0 0 0 0 0 0 0 A 0 1 0 0 0 0 0 0 0 A 0 PART I, LINE F: THE BONDS WERE USED TO RETIRE THE SCHOOL'S OUTSTANDING VARIABLE RATE DEMAND BOND REVENUE SERIES 2014 AND CONSTRUCTION OF UPCOMING CAPITAL PROJECTS. FAMILY MEMBERS OF BOARD MEMBERS FAMILY MEMBERS OF BOARD MEMBERS 113989 THERE ARE TWO EMPLOYEES WHO HAVE FAMILY MEMBERS ON THE BOARD OF TRUSTEES FOR THE FISCAL YEAR ENDED JUNE 30, 2025. NONE OF THE EMPLOYEES ARE KEY EMPLOYEES. THE TOTAL COMPENSATION FOR THESE EMPLOYEES TOTALED $113,989. 0 X 6 156065 FMV 0 0 1 0 PART I, COLUMN (B): THIS NUMBER REPRESENTS THE NUMBER OF CONTRIBUTIONS, NOT THE NUMBER OF ITEMS CONTRIBUTED. FORM 990, PART VI, SECTION A, LINE 4 THE ARTICLES OF INCORPORATION LANGUAGE INCLUDED TO CLARIFY NAME, PURPOSE, AND OFFICE LOCATIONS. THE ORGANIZATION MADE CHANGES TO ITS BYLAWS DURING THE YEAR, TO INCLUDE THE FOLLOWING: -"BOARD OF TRUSTEES AND "RESIGNATION" SECTIONS UPDATED. -"EXECUTIVE COMMITTEE" SECTION UPDATED: IF REQUESTED BY THE CHAIR, THE IMMEDIATE PAST CHAIR OF THE BOARD SHALL ALSO BE A MEMBER OF THE EXECUTIVE COMMITTEE DURING THE YEAR FOLLOWING COMPLETION OF HIS OR HER TERM AS CHAIR. -"COMMITTEE GOVERNANCE" SECTION ADDED. -"INDEMNIFICATION OF TRUSTEES AND OFFICERS" SECTION UPDATED. -"CONFLICT OF INTEREST" SECTION ADDED: THE TRUSTEES SHALL CONDUCT THEIR BUSINESS IN A MANNER THAT ENSURES TRUSTEES' BUSINESS JUDGMENT AND DECISION MAKING IS NOT INFLUENCED BY UNDUE PERSONAL INTERESTS AND IN COMPLIANCE WITH APPLICABLE CONFLICT OF INTEREST LAWS AND REGULATIONS. TO THAT END, THE TRUSTEES SHALL ADOPT AND FOLLOW A COMPREHENSIVE CONFLICT OF INTEREST POLICY. -"NON DISCRIMINATION" SECTION ADDED: THE CORPORATION SHALL NOT DISCRIMINATE AGAINST ANY PERSON IN ANY MANNER ON THE BASIS OF AGE, SEX, GENDER IDENTITY, SEXUAL ORIENTATION, RACE, COLOR, MARITAL STATUS, FAMILIAL STATUS, DISABILITY, RELIGION, OR NATIONAL ORIGIN. -"DISSOLUTION" SECTION ADDED: UPON DISSOLUTION OF THE CORPORATION, THE BOARD OF TRUSTEES SHALL, AFTER PAYING OR MAKING PROVISIONS FOR THE PAYMENT OF ALL LIABILITIES OF THE CORPORATION, DISPOSE OF ALL ASSETS OF THE CORPORATION, EXCLUSIVELY FOR THE PURPOSES OF THE CORPORATION TO AN ORGANIZATION OR ORGANIZATIONS ORGANIZED AND OPERATED EXCLUSIVELY FOR CHARITABLE, EDUCATIONAL, RELIGIOUS, OR SCIENTIFIC PURPOSES AS SHALL AT ANY TIME QUALIFY AS AN EXEMPT ORGANIZATION OR ORGANIZATIONS UNDER CODE SECTION 501(C)(3) AS THE BOARD OF TRUSTEES WILL DETERMINE. ANY SUCH ASSETS NOT DISPOSED OF SHALL BE DISPOSED OF BY A COURT OF COMPETENT JURISDICTION OF THE COUNTY IN WHICH THE PRINCIPAL OFFICE OF THE ORGANIZATION IS THEN LOCATED, EXCLUSIVELY FOR SUCH PURPOSES OR TO SUCH ORGANIZATION OR ORGANIZATIONS, AS SAID COURT SHALL DETERMINE, WHICH ARE ORGANIZED AND OPERATED EXCLUSIVELY FOR SUCH PURPOSES. -"STANDING COMMITTEE AND "VACANCIES" SECTIONS REMOVED. FORM 990, PART VI, SECTION A, LINE 7A CERTAIN DESIGNEES OF THE DIOCESE OF SOUTHEAST FLORIDA AND THE ALUMNI ASSOCIATION SERVE AS MEMBERS OF THE BOARD OF TRUSTEES OF SAINT ANDREW'S SCHOOL AND HAVE THE SAME AUTHORITY AS OTHER ELECTED MEMBERS. FORM 990, PART VI, SECTION A, LINE 7B CERTAIN DESIGNEES OF THE DIOCESE OF SOUTHEAST FLORIDA AND THE ALUMNI ASSOCIATION SERVE AS MEMBERS OF THE BOARD OF TRUSTEES OF SAINT ANDREW'S SCHOOL AND HAVE THE SAME AUTHORITY AS OTHER ELECTED MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B ALL VOTING BOARD MEMBERS ARE PROVIDED A COPY OF FORM 990 FOR REVIEW PRIOR TO FILING. A COPY OF THE FORM 990 IS ALSO PROVIDED TO THE SCHOOL'S AUDIT COMMITTEE FOR REVIEW PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE SCHOOL HAS A WRITTEN CONFLICT OF INTEREST POLICY, WHICH REQUIRES THE BOARD OF TRUSTEES, OFFICERS AND MANAGERS TO REVIEW ANNUALLY THE REQUIREMENTS FOR THIS POLICY. THE BOARD, OFFICERS AND MANAGERS ACKNOWLEDGE ANNUALLY IN WRITING THEIR COMMITMENT TO FOLLOWING THIS POLICY DETERMINATION OF WHETHER A CONFLICT EXISTS IS MADE BY THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES, OR IF APPEALED BY THE FULL BOARD OF TRUSTEES. TRUSTEES, OFFICERS AND MANAGERS FOUND TO HAVE A CONFLICT OF INTEREST ARE PROHIBITED FROM DELIBERATIONS OR DECISIONS ON THE TRANSACTION DISCLOSURE OR ACKNOWLEDGEMENT OF A CONFLICT OF INTEREST IS NOTED IN THE MINUTES OF THE BOARD OF TRUSTEES. FORM 990, PART VI, SECTION B, LINE 15 THE HEAD OF SCHOOL'S COMPENSATION IS OUTLINED IN A MULTI-YEAR CONTRACT APPROVED BY THE BOARD OF TRUSTEES. THE CHAIR OF THE BOARD OF TRUSTEES MAKES A RECOMMENDATION TO THE EXECUTIVE AND GOVERNANCE COMMITTEES USING COMPARABLE COMPENSATION DATA FOR SIMILARLY QUALIFIED PERSONS IN SIMILAR HEAD OF SCHOOL POSITIONS IN SIMILARLY SITUATED INDEPENDENT SCHOOLS. THE EXECUTIVE AND GOVERNANCE COMMITTEE MAKES A RECOMMENDATION TO THE BOARD OF TRUSTEES FOR FINAL APPROVAL. THIS PROCESS WAS LAST COMPLETED IN 2023. FORM 990, PART VI, SECTION C, LINE 19 UPON WRITTEN REQUEST. FORM 990, PART XI, LINE 9: LOSS ON UNAMORTIZED DEBT ISSUANCE COSTS -208,713.