Civic Intelligence

St Andrew'S Residential Programs for Youth

990 • Fiscal year 2019 • EIN 23-7433396

Jan 01, 2019 to Dec 31, 2019 • Filed on Oct 26, 2020

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

75th percentile

0.35x

Higher debt load relative to assets than 75% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

41st percentile

0.06x

Higher debt load relative to revenue than 41% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

25th percentile

-6.3%

Higher net margin than 25% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

51st percentile

$65,335

Higher top officer pay than 51% of similar nonprofits.

Top officer pay equals 4.3% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

6th percentile

-22%

Faster asset growth than 6% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

14th percentile

-20%

Faster revenue growth than 14% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Down

$240,210

Down $66,292 (-22%) from 2018

Net Assets

Down

$155,550

Down $96,171 (-38%) from 2018

Liabilities

Up

$84,660

Up $29,879 (+55%) from 2018

Revenue

Down

$1,536,984

Down $389,298 (-20%) from 2018

Expenses

Down

$1,633,155

Down $178,037 (-9.8%) from 2018

Net Income

Down

-$96,171

Down $211,261 (-184%) from 2018

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

2019

Assets$240,210
Liabilities$84,660
Net Assets$155,550

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

2019

Revenue$1,536,984
Expenses$1,633,155
Net Income-$96,171
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Oct 26, 2020
Return Version
2019v5.1
Gross Receipts
$1,536,984
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$139,753$137,549▼ $2,204
Cash and Non-Interest-Bearing Accounts$129,044$68,666▼ $60,378
Prepaid Expenses and Deferred Charges$25,782$26,196▲ $414
Land, Buildings, and Equipment, Net$11,923$7,799▼ $4,124
Total Assets$306,502$240,210▼ $66,292
Liabilities
Accounts Payable and Accrued Expenses$54,781$84,660▲ $29,879
Total Liabilities$54,781$84,660▲ $29,879
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$251,721$155,550▼ $96,171
Total Net Assets Fund Balance$251,721$155,550▼ $96,171
Total Liabilities and Net Assets / Fund Balance$306,502$240,210▼ $66,292

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$7,799$62,175$69,974
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Vicky TaylorCo-executive DirectorFT$65,335$65,335
Steuart SamuelsCo-executive DirectorPT$52,765$52,765

Board Members and Trustees

NameTitle
Ed JacklitchPresident
Fred RuptrechtDirector
Gary NorthonDirector
Regina GageDirector
Sharon HerrgottDirector
Marcel ProvencherSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,536,984
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$65,332
Change in Net Assets
$-96,171

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,536,984
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,536,984
Total Revenue per Form 990
$1,536,984
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$868,776
Other Expenses$764,379
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$621,165$13,802-$634,967
Occupancy$256,800$36,000-$292,800
Current Officers, Directors, Trustees, and Key Employees$113,191$4,909-$118,100
All Other Expenses$73,757$2,605-$76,362
Other Employee Benefits$56,488$2,981-$59,469
Payroll Taxes$55,012$1,228-$56,240
Other Expenses$39,350$3,404-$42,754
Fees for Services Management$34,077$2,825-$36,902
Insurance$30,779$1,620-$32,399
Office Expenses$12,431$1,948-$14,379
Depreciation Depletion$3,730$395-$4,125
Advertising$1,305$51-$1,356
Total Functional Expenses$1,551,163$81,992$0$1,633,155

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,633,155
Total Expenses per Audited Statements$1,633,155
Total Expenses per Form 990$1,633,155
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 35% controlled entity
No
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
2020-10-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Vicky Taylor
Formed
1974
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
8
Employees
47
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

The Board of Directors Assumes Responsibility for Oversight of the Audit an

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

Raw XML Appendix400 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/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01926282
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt02011319
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt02061419
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt02020136
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt09556140
IRS990ScheduleA/TotalSupportAmt09556172
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IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
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IRS990ScheduleD/ExpensesSubtotalAmt01633155
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt07799
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt062175
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt069974
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IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
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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/FormAndLineReferenceDesc5THE BOARD OF DIRECTORS ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT AN
IRS990/SchoolOperatingInd00
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IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalAssetsGrp/EOYAmt0240210
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt01536984
IRS990/TotalEmployeeCnt047
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt081992
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01551163
IRS990/TotalFunctionalExpensesGrp/TotalAmt01633155
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt054781
IRS990/TotalLiabilitiesEOYAmt084660
IRS990/TotalLiabilitiesGrp/BOYAmt054781
IRS990/TotalLiabilitiesGrp/EOYAmt084660
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0251721
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0155550
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01551163
IRS990/TotalReportableCompFromOrgAmt0118100
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01536984
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0306502
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0240210
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
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/BuildTS02021-01-29 14:40:06Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0STEUART SAMUELS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXE. DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum04082839758
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-10-26
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/AtSubmissionFilingDeviceId01A546C15677CDDD56674B0E42B9699F32F5A965E
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt050.76.62.49
ReturnHeader/FilingSecurityInformation/IPDt02020-10-26
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PD
ReturnHeader/FilingSecurityInformation/IPTm011:34:17
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/ReturnTs02020-10-29T13:11:26-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-01-01
ReturnHeader/TaxPeriodEndDt02019-12-31
ReturnHeader/TaxYr02019

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