Civic Intelligence

St Andrews Residential Programs

EIN 23-7433396 • 501(c)3 • San Jose, CA

Profile

provides residential care to youth and young adults in foster care and juvenile justice system through services in transitional housing and foster homes.

811 Sherman Oaks DriveSan Jose, CA 95128

www.starprograminc.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

85th percentile

0.56x

Higher debt load relative to assets than 85% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

58th percentile

0.12x

Higher debt load relative to revenue than 58% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

49th percentile

3.9%

Higher net margin than 49% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

57th percentile

$78,044

Higher top officer pay than 57% of similar nonprofits.

Top officer pay equals 3.5% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

9th percentile

-23%

Faster asset growth than 9% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

89th percentile

81%

Faster revenue growth than 89% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$486,864

Down $149,496 (-23%) from 2023

Liabilities

Down

$273,843

Down $236,403 (-46%) from 2023

Net Assets

Up

$213,021

Up $86,907 (+69%) from 2023

Revenue

Up

$2,238,002

Up $999,936 (+81%) from 2023

Expenses

Up

$2,151,095

Up $790,242 (+58%) from 2023

Net Income

Up

$86,907

Up $209,694 (+171%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$800K$600K$400K$200K$0Assets 2014: $296,479Liabilities 2014: $225,835Net Assets 2014: $70,6442014Assets 2015: $430,913Liabilities 2015: $204,507Net Assets 2015: $226,4062015Assets 2016: $415,869Liabilities 2016: $214,758Net Assets 2016: $201,1112016Assets 2017: $284,347Liabilities 2017: $147,716Net Assets 2017: $136,6312017Assets 2018: $306,502Liabilities 2018: $54,781Net Assets 2018: $251,7212018Assets 2019: $240,210Liabilities 2019: $84,660Net Assets 2019: $155,5502019Assets 2020: $309,158Liabilities 2020: $195,698Net Assets 2020: $113,4602020Assets 2021: $436,864Liabilities 2021: $52,089Net Assets 2021: $384,7752021Assets 2022: $316,237Liabilities 2022: $67,336Net Assets 2022: $248,9012022Assets 2023: $636,360Liabilities 2023: $510,246Net Assets 2023: $126,1142023Assets 2024: $486,864Liabilities 2024: $273,843Net Assets 2024: $213,0212024

Highlighted filing

2024

Assets$486,864
Liabilities$273,843
Net Assets$213,021

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2014: $1,769,353Expenses 2014: $1,713,381Net Income 2014: $55,9722014Revenue 2015: $2,020,143Expenses 2015: $1,864,379Net Income 2015: $155,7642015Revenue 2016: $2,061,444Expenses 2016: $2,024,372Net Income 2016: $37,0722016Revenue 2017: $2,011,319Expenses 2017: $2,075,799Net Income 2017: -$64,4802017Revenue 2018: $1,926,282Expenses 2018: $1,811,192Net Income 2018: $115,0902018Revenue 2019: $1,536,984Expenses 2019: $1,633,155Net Income 2019: -$96,1712019Revenue 2020: $1,458,314Expenses 2020: $1,500,404Net Income 2020: -$42,0902020Revenue 2021: $1,556,822Expenses 2021: $1,285,507Net Income 2021: $271,3152021Revenue 2022: $1,066,372Expenses 2022: $1,202,246Net Income 2022: -$135,8742022Revenue 2023: $1,238,066Expenses 2023: $1,360,853Net Income 2023: -$122,7872023Revenue 2024: $2,238,002Expenses 2024: $2,151,095Net Income 2024: $86,9072024

Highlighted filing

2024

Revenue$2,238,002
Expenses$2,151,095
Net Income$86,907

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 9, 2025
Return Version
2024v5.2
Gross Receipts
$2,238,002
Mission and Program Overview

Mission

To provide care to children with social, emotional, and or behavioral problems.

Provides residential care to youth and young adults in foster care, juvenile justice system, and unhoused through services in transitional housing.

Balance Sheet Detail
LineBeginningEndChange
Assets
Intangible Assets$441,006$195,652▼ $245,354
Cash and Non-Interest-Bearing Accounts$78,317$142,574▲ $64,257
Accounts Receivable$97,961$117,462▲ $19,501
Land, Buildings, and Equipment, Net$9,987$18,088▲ $8,101
Prepaid Expenses and Deferred Charges$9,089$13,088▲ $3,999
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Inventories for Sale or Use-$0-
Total Assets$636,360$486,864▼ $149,496
Other Assets Total-$0-
Liabilities
Other Liabilities$441,904$198,950▼ $242,954
Accounts Payable and Accrued Expenses$68,342$74,893▲ $6,551
Total Liabilities$510,246$273,843▼ $236,403
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$122,372$213,021▲ $90,649
Net Assets With Donor Restrictions$3,742--
Total Net Assets Fund Balance$126,114$213,021▲ $86,907
Total Liabilities and Net Assets / Fund Balance$636,360$486,864▼ $149,496

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements-$49,782$49,782
Equipment$8,101$17,590$25,691
Other Land Buildings$9,987$5,264$15,251
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Vicky TaylorExecutive DirectorFT$78,044$78,044
Stu SamuelsDirectorPT$13,542$13,542

Board Members and Trustees

NameTitle
Ed JacklitchPresident
Jessica MarquezDirector
Monica SpahrDirector
Regina GageTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,238,002
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$35,115
Change in Net Assets
$86,907

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,238,002
Total Revenue per Audited Statements
$2,238,002
Total Revenue per Form 990
$2,238,002
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,450,203
Salaries, Compensation, and Employee Benefits$700,892
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$589,216$20,090-$609,306
Occupancy$281,773$26,653-$308,426
Current Officers, Directors, Trustees, and Key Employees$91,586--$91,586
Insurance$49,707$1,952-$51,659
Fees for Services Management$21,766$1,611-$23,377
Office Expenses$6,550$3,700-$10,250
Other Expenses$5,528$489-$6,017
Travel$4,702$899-$5,601
Depreciation Depletion$2,140--$2,140
All Other Expenses$1,481$241-$1,722
Total Functional Expenses$2,093,699$57,396$0$2,151,095

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,151,095
Total Expenses per Audited Statements$2,151,095
Total Expenses per Form 990$2,151,095
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Stu SamuelsDirectorRental agreementsNo$159,908

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liabilities$198,949
Rounding$1
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

Stu Samuels and Regina Gage are husband and wife.

Form 990, Part VI, Section B, Line 11B

A Copy of the Form 990 is reviewed and approved by the executive directors and board of directors before filing with the IRS.

Form 990, Part VI, Section B, Line 12C

The organization requires officers, directors, trustees and key employees to disclose annually interests that could give rise to conflicts.

Form 990, Part VI, Section B, Line 15A

Board of directors reviews and approves compensation to key employees on an annual basis.

Form 990, Part VI, Section C, Line 19

Form 990 and governing documents are available upon request

Filing and Contact Details

Filer

Filer Name
St Andrews Residential Programs
EIN
23-7433396
Phone
6692304015
Address
811 SHERMAN OAKS DRIVE, SAN JOSE, CA 95128

Signing Officer

Name
Vicky Taylor
Title
Executive Director
Signed
2025-10-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Vicky Taylor
Formed
1974
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
4
Employees
19

Preparer

Firm
James Wai CPA
Address
950 John Daly Blvd Ste 200, Daly City, CA 94015
Preparer
Chin P Wai
Phone
4158124249
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

The organization applies the provisions set forth in fasb accounting standards codification topic 740, income taxes, to account for the uncertainty in income taxes. The organization has assessed all income tax positions taken where the statute of limitation remains open and believes that its tax filing positions will be sustained upon tax examination therefore, no liability for unrecognized income tax benefits has been recorded at year end.

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IRS990/PYContributionsGrantsAmt01238066
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0754342
IRS990/PYRevenuesLessExpensesAmt0-122787
IRS990/PYSalariesCompEmpBnftPaidAmt0606511
IRS990/PYTotalExpensesAmt01360853
IRS990/PYTotalRevenueAmt01238066
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt086907
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt02238002
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01238066
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01066372
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01556792
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01461404
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt07560636
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt07560636
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt02238002
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01238066
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01066372
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01556792
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01461404
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt07560636
IRS990ScheduleA/TotalSupportAmt07560636
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt08101
IRS990ScheduleD/EquipmentGrp/DepreciationAmt017590
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt025691
IRS990ScheduleD/ExpensesSubtotalAmt02151095
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt049782
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt049782
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt09987
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt05264
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt015251
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0198949
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Operating Lease Liabilities
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Rounding
IRS990ScheduleD/RevenueSubtotalAmt02238002
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION APPLIES THE PROVISIONS SET FORTH IN FASB ACCOUNTING STANDARDS CODIFICATION TOPIC 740, INCOME TAXES, TO ACCOUNT FOR THE UNCERTAINTY IN INCOME TAXES. THE ORGANIZATION HAS ASSESSED ALL INCOME TAX POSITIONS TAKEN WHERE THE STATUTE OF LIMITATION REMAINS OPEN AND BELIEVES THAT ITS TAX FILING POSITIONS WILL BE SUSTAINED UPON TAX EXAMINATION THEREFORE, NO LIABILITY FOR UNRECOGNIZED INCOME TAX BENEFITS HAS BEEN RECORDED AT YEAR END.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/TotalBookValueLandBuildingsAmt018088
IRS990ScheduleD/TotalExpensesPerForm990Amt02151095
IRS990ScheduleD/TotalLiabilityAmt0198950
IRS990ScheduleD/TotalRevenuePerForm990Amt02238002
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02238002
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02151095
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0Stu Samuels
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0DIRECTOR
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt0159908
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0Rental agreements
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0The Organization entered into property lease agreements with the former Executive Director, who is now a current board member of the Organization, for four properties which are being used for program services and administration. These leases are month-to-month agreements. Rental payments for the fiscal year ended December 31, 2024, totaled $159,908. All leases are subject to fair market rental valuation and approval by the board of directors.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule L, Part V Supplemental Information
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Stu Samuels and Regina Gage are husband and wife.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A Copy of the Form 990 is reviewed and approved by the executive directors and board of directors before filing with the IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION REQUIRES OFFICERS, DIRECTORS, TRUSTEES AND KEY EMPLOYEES TO DISCLOSE ANNUALLY INTERESTS THAT COULD GIVE RISE TO CONFLICTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Board of directors reviews and approves compensation to key employees on an annual basis.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Form 990 and governing documents are available upon request
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0636360
IRS990/TotalAssetsEOYAmt0486864
IRS990/TotalAssetsGrp/BOYAmt0636360
IRS990/TotalAssetsGrp/EOYAmt0486864
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt02238002
IRS990/TotalEmployeeCnt019
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt057396
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02093699
IRS990/TotalFunctionalExpensesGrp/TotalAmt02151095
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0510246
IRS990/TotalLiabilitiesEOYAmt0273843
IRS990/TotalLiabilitiesGrp/BOYAmt0510246
IRS990/TotalLiabilitiesGrp/EOYAmt0273843
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0126114
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0213021
IRS990/TotalProgramServiceExpensesAmt02093699
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalReportableCompFromOrgAmt091586
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02238002
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0636360
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0486864
IRS990/TravelGrp/ManagementAndGeneralAmt0899
IRS990/TravelGrp/ProgramServicesAmt04702
IRS990/TravelGrp/TotalAmt05601
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0www.starprograminc.org
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Vicky Taylor
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director

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