Civic Intelligence

St Andrew'S Residential Programs for Youth

990 • Fiscal year 2018 • EIN 23-7433396

Jan 01, 2018 to Dec 31, 2018 • Filed on Oct 22, 2019

811 Sherman Oaks DriveSan Jose, CA 95128

(669) 230-4015

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

62nd percentile

0.18x

Higher debt load relative to assets than 62% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

30th percentile

0.03x

Higher debt load relative to revenue than 30% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

58th percentile

6.0%

Higher net margin than 58% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

51st percentile

$66,512

Higher top officer pay than 51% of similar nonprofits.

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

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

68th percentile

7.8%

Faster asset growth than 68% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

30th percentile

-4.2%

Faster revenue growth than 30% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Up

$306,502

Up $22,155 (+7.8%) from 2017

Net Assets

Up

$251,721

Up $115,090 (+84%) from 2017

Liabilities

Down

$54,781

Down $92,935 (-63%) from 2017

Revenue

Down

$1,926,282

Down $85,037 (-4.2%) from 2017

Expenses

Down

$1,811,192

Down $264,607 (-13%) from 2017

Net Income

Up

$115,090

Up $179,570 (+278%) from 2017

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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

2018

Assets$306,502
Liabilities$54,781
Net Assets$251,721

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2018

Revenue$1,926,282
Expenses$1,811,192
Net Income$115,090
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Oct 22, 2019
Return Version
2018v3.1
Gross Receipts
$1,926,282
Mission and Program Overview

Mission

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

Providing care to children with social, emotional, and or behavioral problems

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$180,457$139,753▼ $40,704
Cash and Non-Interest-Bearing Accounts$80,377$129,044▲ $48,667
Prepaid Expenses and Deferred Charges$12,546$25,782▲ $13,236
Land, Buildings, and Equipment, Net$10,967$11,923▲ $956
Total Assets$284,347$306,502▲ $22,155
Liabilities
Accounts Payable and Accrued Expenses$106,202$54,781▼ $51,421
Other Liabilities$41,514$0▼ $41,514
Total Liabilities$147,716$54,781▼ $92,935
Net Assets / Fund Balance
Unrestricted Net Assets$136,631$251,721▲ $115,090
Total Net Assets Fund Balance$136,631$251,721▲ $115,090
Total Liabilities and Net Assets / Fund Balance$284,347$306,502▲ $22,155

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$11,923$58,051$69,974
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Steuart SamuelsExecutive DirectorPT$66,512$66,512

Board Members and Trustees

NameTitle
Ed JacklitchPresident
Dagmar LeguillonDirector
Fred RuptrechtDirector
Gary NorthonDirector
Merle SeastromDirector
Sharon HerrgottDirector
Marcel ProvencherSecretary/treasurer
Rafael Torres-gilVP
Revenue and Support

Revenue Composition

Contributions and Grants
$1,926,282
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$7,506
Change in Net Assets
$115,090

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,926,282
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,926,282
Total Revenue per Form 990
$1,926,282
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,016,394
Other Expenses$794,798
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$808,181$7,909-$816,090
Occupancy$249,600$36,000-$285,600
Other Employee Benefits$70,420$2,763-$73,183
Other Expenses$61,507$8,892-$70,399
All Other Expenses$64,139$4,685-$68,824
Current Officers, Directors, Trustees, and Key Employees$56,535$9,977-$66,512
Payroll Taxes$59,381$1,228-$60,609
Fees for Services Accounting$37,443$3,477-$40,920
Insurance$34,150$1,917-$36,067
Office Expenses$21,511$3,353-$24,864
Advertising$8,914$352-$9,266
Depreciation Depletion$3,199$395-$3,594
Total Functional Expenses$1,722,667$88,525$0$1,811,192

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,811,192
Total Expenses per Audited Statements$1,811,192
Total Expenses per Form 990$1,811,192
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Steuart SamuelsExecutive DirectorTHE ORGANIZATION HAS THREE LEASE AGREEMENTS WITH THE EXECUTIVE DIRECTOR FOR 3 RESIDENTIAL PROPERTIES USED IN THE GROUP HOME PROGRAMS. TOTAL RELATED RENT PAYMENTS WERE $214,800.No-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
Yes
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
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

The organization leases 3 residential properties from the executive director

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

A copy of the form 990 is provided to the board of directors for approval before filing with the irs.

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

Potential for conflict of interest is discussed and monitored during board meetings

Form 990, Part VI, Section B, Line 15

Board of directors review and approval compensation to key employees on an annual basis

Form 990, Part VI, Section C, Line 19

Governing documents and financial statements are availble to the public at the organization's administration office loacted at 811 sherman oaks, san jose, ca

Filing and Contact Details

Filer

Filer Name
ST ANDREW'S RESIDENTIAL PROGRAMS
EIN
23-7433396
Phone
6692304015
Address
811 SHERMAN OAKS DRIVE, SAN JOSE, CA 95128

Signing Officer

Name
Steuart Samuels
Title
Exe. Director
Phone
4082839758
Signed
2019-10-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Steuart Samuels
Formed
1974
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
8
Employees
73
Volunteers
0

Preparer

Firm
Boitano & Sargent
Address
1760 THE ALAMEDA 200, SAN JOSE, CA 95126
Preparer
Steven F Boitano
Phone
4083339334
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The board of directors assumes responsibility for oversight of the audit and selection of an independent accountant.

Raw XML AppendixShowing 400 of 402 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt07
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt012
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt044
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt09788496
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01926282
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt02011319
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt02061419
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt02020136
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01769340
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt09788496
IRS990ScheduleA/TotalSupportAmt09788540
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01811192
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt011923
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt058051
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt069974
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01926282
IRS990ScheduleD/TotalBookValueLandBuildingsAmt011923
IRS990ScheduleD/TotalExpensesPerForm990Amt01811192
IRS990ScheduleD/TotalRevenuePerForm990Amt01926282
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01926282
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01811192
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0STEUART SAMUELS
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0EXECUTIVE DIRECTOR
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0THE ORGANIZATION HAS THREE LEASE AGREEMENTS WITH THE EXECUTIVE DIRECTOR FOR 3 RESIDENTIAL PROPERTIES USED IN THE GROUP HOME PROGRAMS. TOTAL RELATED RENT PAYMENTS WERE $214,800.
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION LEASES 3 RESIDENTIAL PROPERTIES FROM THE EXECUTIVE DIRECTOR
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A COPY OF THE FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS FOR APPROVAL BEFORE FILING WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2POTENTIAL FOR CONFLICT OF INTEREST IS DISCUSSED AND MONITORED DURING BOARD MEETINGS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOARD OF DIRECTORS REVIEW AND APPROVAL COMPENSATION TO KEY EMPLOYEES ON AN ANNUAL BASIS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILBLE TO THE PUBLIC AT THE ORGANIZATION'S ADMINISTRATION OFFICE LOACTED AT 811 SHERMAN OAKS, SAN JOSE, CA
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE BOARD OF DIRECTORS ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT.
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 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0284347
IRS990/TotalAssetsEOYAmt0306502
IRS990/TotalAssetsGrp/BOYAmt0284347
IRS990/TotalAssetsGrp/EOYAmt0306502
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt01926282
IRS990/TotalEmployeeCnt073
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt088525
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01722667
IRS990/TotalFunctionalExpensesGrp/TotalAmt01811192
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0147716
IRS990/TotalLiabilitiesEOYAmt054781
IRS990/TotalLiabilitiesGrp/BOYAmt0147716
IRS990/TotalLiabilitiesGrp/EOYAmt054781
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0136631
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0251721
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01722667
IRS990/TotalReportableCompFromOrgAmt066512
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01926282
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0284347
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0306502
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0136631
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0251721
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0811 SHERMAN OAKS DRIVE
IRS990/USAddress/CityNm0SAN JOSE
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd095128
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0WWW.STARPROGRAMINC.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0STEUART SAMUELS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXE. DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum04082839758
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-10-22
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ST ANDREW'S RESIDENTIAL PROGRAMS
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0FOR YOUTH
ReturnHeader/Filer/BusinessNameControlTxt0STAN
ReturnHeader/Filer/EIN0237433396
ReturnHeader/Filer/PhoneNum06692304015
ReturnHeader/Filer/USAddress/AddressLine1Txt0811 SHERMAN OAKS DRIVE
ReturnHeader/Filer/USAddress/CityNm0SAN JOSE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd095128
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0D22638E015AE2D12C2E19C6FBB4BB9B5944C35C0
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0009DB1E0FE14612664539DC6154D1C8386C54107
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt050.76.62.49
ReturnHeader/FilingSecurityInformation/IPDt02019-10-22
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PD
ReturnHeader/FilingSecurityInformation/IPTm017:26:35
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0823377597
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BOITANO & SARGENT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01760 THE ALAMEDA 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SAN JOSE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd095126
ReturnHeader/PreparerPersonGrp/PhoneNum04083339334
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0STEVEN F BOITANO
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02019-10-23T12:48:14-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-01-01

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