2024-10-31T14:30:32-05:00 2023-12-31 812950760 SAX LLP 1040 AVENUE OF THE AMERICAS-16TH FL NEW YORK NY 10018 990 2023-01-01 135602329 ST ANDREWS SOCIETY OF THE STATE OF NEW YORK STAN 2122234248 150 EAST 55TH STREET 3RD FLOOR NEW YORK NY 10022 MICHAEL D WITTER TREASURER 2122234248 2024-10-31 1 0 MARQUS WHITE P00053187 2126618640 2024-10-31 2023 2024-10-15 13:58:12Z DAVID M MURPHY 150 EAST 55TH STREET 3RD FLOOR NEW YORK NY 10022 4017828 0 X WWW.STANDREWSNY.ORG X 1826 NY TO PROVIDE A VARIETY OF RELIEF SERVICES TO SCOTTISH NATIVES AND DESCENDANTS. 14 14 2 17 0 0 379990 246179 26441 43257 415523 741917 39835 41534 861789 1072887 444346 567988 0 0 263251 296887 0 0 65838 322751 386067 1030348 1250942 -168559 -178055 17610591 19462269 64289 102794 17546302 19359475 X THE PURPOSES OF THE SOCIETY ARE: (I) TO PROVIDE RELIEF OF NATIVES OF SCOTLAND AND THEIR DESCENDANTS WHO MAY BE IN WANT OR DISTRESS, (II) TO PROVIDE EDUCATIONAL ASSISTANCE TO NATIVES OF SCOTLAND AND THEIR DESCENDANTS, (CONTINUED ON SCHEDULE O)(III) TO CONDUCT AND SPONSOR SUCH OTHER AND FURTHER ACTIVITIES, AS MAY BE DEEMED APPROPRIATE OR DESIRABLE BY THE SOCIETY AND AS FROM TIME TO TIME PERMITTED BY FEDERAL AND STATE LAW FOR A NOT- FOR- PROFIT CORPORATION, TO FOSTER OR ENCOURAGE GOOD WILL, UNDERSTANDING AND COMMUNICATION BETWEEN THE PEOPLE OF THE UNITED STATES AND THE PEOPLE OF SCOTLAND AND (IV) TO PROMOTE SUCH SOCIAL INTERCOURSE AMONG THE MEMBERS OF THE SOCIETY AS MAY BE NECESSARY AND APPROPRIATE TO, AND CONSISTENT WITH , SUCH PURPOSES, INCLUDING FUND RAISING TO SUSTAIN THEM. 0 0 255795 255795 ALMONER PROGRAM:-FINANCIAL AND SOCIAL WORK ASSISTANCE IS PROVIDED TO THE ELDERLY, THE TERMINALLY ILL, DISABLED AND FAMILIES IN CRISIS. 218292 218292 SCHOLARSHIP PROGRAM:-THE SOCIETY AWARDS 5 SCHOLARSHIPS ANNUALLY TO SUPPORT GRADUATE STUDY IN THE US AND IN THE UK. 24730 24730 HOSPITAL PHILANTHROPY PROGRAM:-THE SOCIETY PROVIDES SUPPORT FOR TWO CHILDREN'S HOSPITALS NEW YORK PRESBYTERIAN KOMANSKY CHLDREN'S HOSPITAL AND THE ROYAL HOSPITAL FOR CHILDREN IN GLASGOW, SCOTLAND. 368902 69171 43257 THE SOCIETY PROMOTES SCOTTISH HERITAGE BY CONTRIBUTING TO THE PEOPLE AND PLACES WHO BUILD THE FABRIC OF OUR COMMUNITY IN NEW YORK, THE NATION AND ACROSS THE POND IN SCOTLAND. 368902 69171 43257 867719 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 0 0 1 1 1 0 1 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 1 0 1 2 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 14 14 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 0 0 NY X THOMAS BURT SECRETARY 2122234248 150 EAST 55TH STREET 3RD FLOOR NEW YORK NY 10022 RICHARD PORTER PRESIDENT 1.00 X X 0 0 0 JOHN BLANKLEY 1ST VICE PRESIDENT 1.00 X X 0 0 0 THOMAS BURT SECRETARY 1.00 X X 0 0 0 JOHN AD NEEDHAM TREASURER 1.00 X X 0 0 0 DR DOREEN WRAY ROTHMD 2ND VICE PRESIDENT 1.00 X X 0 0 0 KATHERINE JOHNSON MANAGER 1.00 X 0 0 0 CHRISTOPHER ST VICTOR DE PINHO MANAGER THRU MAY 23 1.00 X 0 0 0 PAUL STUART RANKIN MANAGER 1.00 X 0 0 0 DAVID CLOSE MANAGER THRU MAY 23 1.00 X 0 0 0 HEATHER L BAIN MANAGER THRU MAY 23 1.00 X 0 0 0 GRAEME HAWKINS MANAGER 1.00 X 0 0 0 ROBERT MUNRO MANAGER 1.00 X 0 0 0 LOLITA JACKSON MANAGER 1.00 X 0 0 0 ADAM GIMBEL MANAGER 1.00 X 0 0 0 DEACON JAMES D NOBLE MANAGER 1.00 X 0 0 0 FIONA HIGGINS MANAGER 1.00 X 0 0 0 DEBORA WEBSTER MANAGER 1.00 X 0 0 0 BRIGID C TUCKER DIRECTOR OF OPERATIONS 40.00 X 150500 0 14735 150500 0 14735 1 0 1 0 0 23585 148984 73610 54760 246179 PROGRAM EVENTS 900099 43257 43257 43257 448541 448541 39350 0 39350 39350 39350 3153378 2860002 293376 293376 293376 84939 148984 84939 0 OTHER INCOME 900099 2184 2184 2184 1072887 43257 0 783451 64649 64649 284949 284949 218390 218390 165236 82618 66094 16524 99573 54573 36000 9000 13163 6582 5265 1316 18915 9458 7565 1892 74542 74542 37456 37456 1400 1400 23388 11695 9356 2337 34024 17012 13611 3401 22352 11176 8941 2235 80403 78648 1755 27615 13808 11046 2761 8869 8869 REPAIRS & MAINTENANCE 28321 14161 11329 2831 MEMBER EVENT EXPENSES 23541 23541 BANK CHARGES & OTHER FE 22732 22732 DUES AND SUBSCRIPTIONS 1424 1424 1250942 867719 317385 65838 79235 195593 163135 13724 6834 8961 1041198 577944 490869 463254 16864968 18778537 5550 2200 17610591 19462269 63759 101324 530 1470 64289 102794 X 17454459 19282200 91843 77275 17546302 19359475 17610591 19462269 -178055 1991228 0 X 0 1 X 1 0 X 55361 67984 391341 379990 246179 1140855 55361 67984 391341 379990 246179 1140855 146734 994121 496894 204212 280608 362508 487891 1832113 2395 9579 1131 885 2184 16174 2989142 334651 0.33260 0.31520 X THE FOLLOWING FACTS AND CIRCUMSTANCES APPLY IN SUPPORT OF THE PUBLIC CHARITY STATUS OF ST. ANDREWS SOCIETY OF THE STATE OF NEW YORK:ALTHOUGH THE SUPPORT PERCENTAGE FELL BELOW 33.33% TO 33.26%, IT IS STILL IN EXCESS OF THE 10% THRESHOLD. THE PUBLIC SUPPORT PERCENTAGE INCREASED BY 1.74% FROM THE PRIOR YEAR'S PUBLIC SUPPORT PERCENTAGE OF 31.52%.THE SOCIETY HAS SINCE ITS FOUNDING IN 1756 BEEN CLOSELY INVOLVED IN PROVIDING PRACTICAL SUPPORT TO NEED PEOPLE WHOSE BACKGROUND, EITHER PERSONALLY OR BY FAMILY, RELATES BACK TO SCOTLAND. OVER THE YEARS THIS HAS INVOLVED CASH PAYMENTS, FOOD DISTRIBUTION, MEDICAL TREATMENT AND SHELTER IN FORM OF RENTAL FUNDING.THESE HAVE BEEN SUPPORTED BY OUR ANNUAL SUBSCRIPTIONS FROM MEMBERS (APPROX 600), DONATIONS FROM INDIVIDUALS AND CORPORATIONS AND PROFITS MADE FROM THE HOLDING OF FUNDRAISING EVENTS.ADDITIONALLY, WE HAVE SOMETIMES RECEIVED LEGACIES FROM MEMBERS AND THESE HAVE SUPPLEMENTED OUR ENDOWMENT FUNDS WHICH HAVE, WITH CAREFUL MANAGEMENT, INCREASED STEADILY OVER THE YEARS. THE INCREASES IN SUCH ENDOWMENTS HAS ALLOWED US TO BE MORE GENEROUS IN OUR BENEFITS TO THE NEEDY OVER THE YEARS AND HAS ALLOWED US TO ADD A SCHOLARSHIP PROGRAM TO ASSIST STUDENTS WITH UNIVERSITY FEES PAYABLE TO UNIVERSITIES IN THE USA AND IN SCOTLAND.NORMALLY WE HAVE A LARGE MONEY RAISING FUNCTION EVERY TWO TO THREE YEARS AND WOULD HAVE HAD ONE IN 2020 BUT FOR THE PANDEMIC SITUATION. THIS HAS MEANT THAT OUR DESIRE TO MAINTAIN OUR LEVEL OF FINANCIAL SUPPORT FOR THE NEEDY AND THE SCHOLARS HAS MADE US DEPEND MORE THAN DESIRABLE ON THE DIVIDENDS AND CAPITAL APPRECIATION OF OUR ENDOWMENT FUNDS. ONLY IN THE LAST YEAR, HAS THE SOCIETY RESUMED LARGE, IN PERSON FUNDRAISING EVENTS.OUR MEMBERSHIP IS OPEN TO ALL WHOSE BACKGROUND CONTAINS SOME SCOTTISH BLOOD. THIS COMMUNITY COVERS A SUBSTANTIAL PERCENTAGE OF THE POPULATION OF THE STATE (PERHAPS OVER 25%) AND WE ENCOURAGE ALL SUCH PERSONS TO JOIN WITH US IN SUPPORT OF OUR CHARITABLE OBJECTIVES. SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER - ENTRANCE FEES - 2019 AMOUNT: $ 1,495. 2020 AMOUNT: $ 570. 2021 AMOUNT: $ 720. 2022 AMOUNT: $ 840. 2023 AMOUNT: $ 1,650. PRODUCT SALES - 2019 AMOUNT: $ 900. 2020 AMOUNT: $ 9,009. 2021 AMOUNT: $ 411. 2022 AMOUNT: $ 45. 2023 AMOUNT: $ 534. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5660310 907076 320000 24907 6222479 6569141 -759872 125000 23959 5660310 5813371 720 990725 210000 25675 6569141 5320940 570 674948 160000 23087 5813371 4506703 1495 1010358 175000 22616 5320940 1.00000 0 0 145000 145000 724406 458982 265424 46314 46216 98 125478 72746 52732 463254 X 2989573 1991228 1991228 998345 74542 74542 1072887 1176400 0 1176400 74542 74542 1250942 PART X, LINE 2: THE SOCIETY DOES NOT BELIEVE ITS FINANCIAL STATEMENTS INCLUDE ANY MATERIAL, UNCERTAIN TAX POSITIONS. TAX FILINGS FOR PERIODS ENDING DECEMBER 31, 2020 AND LATER ARE SUBJECT TO EXAMINATIN BY APPLICABLE TAXING AUTHORITIES. 1 EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM GRANTMAKING GRANTS 30361 EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM GRANTMAKING SCHOLARSHIPS 188029 0 0 0 0 0 0 218390 0 218390 EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM HONORARIUM 24730 WIRE TRANSFER 0 EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM HONORARIUM 3000 WIRE TRANSFER 0 EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM HONORARIUM 1522 WIRE TRANSFER 0 SCHOLARSHIP EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIU 6 188029 WIRE TRANSFER GRANT EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIU 1 1109 WIRE TRANSFER 0 0 0 0 0 0 PART I, LINE 2: FUNDS ARE PAID DIRECTLY TO THE UNIVERSITIES, HOWEVER, WHEN SCHOOL RELATED EXPENSES ARE REQUESTED, THE INVOICES ARE REVIEWED PRIOR TO PAYMENT. ANNUAL DINNER 233923 148984 84939 84939 233923 148984 84939 84939 84939 0 1 SEARCH AND CARE 1844 SECOND AVENUE NEW YORK NY 10128 237444790 501(C)(3) 13000 0 HONORARIUM NEW YORK PRESBYTERIAN KOMANSKY CHILDREN'S HOSPITAL 525 E 68TH ST 6TH FLOOR NEW YORK NY 10065 133957095 501(C)(3) 46000 0 HONORARIUM 2 SCHOLARSHIPS 3 35498 ALMONERS 48 249451 PART I, LINE 2: THE SCHOLARSHIP FUND IS USED TO DEFRAY TUITION AND OTHER EDUCATIONAL EXPENSES FOR SCOTTISH STUDENTS SELECTED TO ATTEND SCHOOLS IN THE UNITED STATES AND FOR AMERICAN STUDENTS SELECTED TO ATTEND UNIVERSITIES IN SCOTLAND. INVESTMENT GAINS ON UNSPENT SCHOLARSHIPS (INCLUDING INTEREST AND DIVIDENDS) HAVE ALSO BEEN DESIGNATED BY THE BOARD OF DIRECTORS TO BE SPENT ON ADDITIONAL SCHOLARSHIPS. SPENDING IS PERMITTED ON SCHOLARSHIPS, WHICH ARE APPROVED BY THE SCHOLARSHIP COMMITTEE OF THE BOARD OF DIRECTORS. PART IV- ADDITIONAL SUPPLEMENTAL INFORMATION THE SOCIETY HAS THE FOLLOWING PROCESS FOR GRANTING ALMONER'S STIPENDS: 1. AN APPLICATION IS SENT TO POTENTIAL STIPEND RECIPIENTS. 2. THE COMPLETED APPLICATION IS RETURNED AND REVIEWED BY MEMBERS OF THE ALMONER'S COMMITTEE. 3. A COMMITTEE MEMBER IS ASSIGNED TO EACH POTENTIAL RECIPIENT TO MAKE A PERSONAL VISIT TO VERIFY THE APPLICATION AND OFFER ASSISTANCE AND ADVICE TO THE INDIVIDUAL. 4. A STIPEND AMOUNT IS RECOMMENDED AND VOTED ON BY THE ENTIRE COMMITTEE. X 0 0 0 0 0 0 0 0 0 BRIGID C TUCKER DIRECTOR OF OPERATIONS 124500 0 26000 0 0 0 0 0 14735 0 165235 0 0 0 X AUCTION/ SPECIAL EVENT FUNDRAISER ITEMS 5 54760 FMV 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 LINE 6 EXPLANATION - THE MEMBERS ARE DIVIDED INTO CLASSES WHICH INCLUDE REGULAR MEMBERS, LIFE MEMBERS, AND HONORARY MEMBERS. THE BOARD OF MANAGERS MAY DECIDE TO ADD ADDITIONAL CLASSES IF DEEMED NECESSARY. ANY MEMBER OF THE SOCIETY IS ELIGIBLE GOT ANY OTHER CLASS OF MEMBERSHIP (EXCEPT HONORARY MEMBERSHIP) BY QUALIFICATION FOR SUCH CLASS AND ELECTION TO THE BOARD OF MANAGERS.HONORARY MEMBERS DO NOT HAVE VOTING RIGHTS. FORM 990, PART VI, SECTION A, LINE 7A LINE 7A EXPLANATION - REGULAR AND LIFE MEMBERS HAVE THE POWER TO ELECT THE DIRECTORS AND OFFICERS OF THE SOCIETY. FORM 990, PART VI, SECTION B, LINE 11B LINE 11B EXPLANATION - THE SOCIETY HAS A FORMAL AUDIT COMMITTEE WHICH REVIEWS THE AUDIT AND FORM 990 AND PRESENTS A REPORT TO THE MEMBERSHIP AT THE SEMI ANNUAL MEETING BEFORE THE FORM 990 IS MAILED. THE AUDIT AND FORM 990 ARE ALSO REVIEWED AND ACCEPTED BY THE BOARD OF MANAGERS. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION HAS A BOARD APPROVED CONFLICTS OF INTEREST POLICY. EACH BOARD MEMBER MUST FILL OUT AN ANNUAL DECLARATION STATING THEY HAD NO CONFLICTS OR IDENTIFYING THE NATURE OF THEIR INTERESTED PARTY TRANSACTIONS. A COPY OF THE POLICY IS INDVIDUALLY SIGNED BY EVERY MEMBER OF THE BOARD OF MANAGERS ON AN ANNUAL BASIS. FORM 990, PART VI, SECTION B, LINE 15A EACH YEAR, THE EXECUTIVE COMMITTEE REVIEWS COMPARABLE SALARIES BASED ON A RECOGNIZED STUDY AND REVIEWS THE PERFORMANCE OF MANAGEMENT TO DETERMINE IF THE EXISTING SALARY FALLS WITHIN THESE RANGES. AFTER A DELIBERATION OF THIS MATTER, A NEW PROPOSED SALARY AND BENEFIT PACKAGE IS VOTED ON. THE MINUTES OF THE BOARD OF DIRECTORS REFLECT THE NATURE OF THIS PROCESS. COMPENSATION IS DETERMINED AFTER A REVIEW BY THE EXECUTIVE COMMITTEE AND FINAL APPROVAL IS GRANTED BY THE BOARD OF MANAGERS. FORM 990, PART VI, SECTION C, LINE 19 AVAILABLE UPON REQUEST.