Civic Intelligence

The Illinois Saint Andrew Society

EIN 36-2182150 • 501(c)3 • North Riverside, IL

View Organization Page

Profile

To nourish scottish identity through service, fellowship, and celebration of scottish culture.

2800 S Des Plaines AvenueNorth Riverside, IL 60546

www.chicagoscots.org

Siviq Scores

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

Liabilities / Assets

22nd percentile

0.02x

Higher debt load relative to assets than 22% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

24th percentile

0.06x

Higher debt load relative to revenue than 24% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

13th percentile

-17%

Higher net margin than 13% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

50th percentile

$184,947

Higher top officer pay than 50% of similar nonprofits.

Top officer pay equals 2.0% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

16th percentile

-5.9%

Faster asset growth than 16% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

4th percentile

-56%

Faster revenue growth than 4% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets22nd percentile

Assets

Down

$23,986,579

Down $1,497,688 (-5.9%) from 2023

Liabilities

Down

$576,608

Down $27,575 (-4.6%) from 2023

Net Assets

Down

$23,409,971

Down $1,470,113 (-5.9%) from 2023

Operations
Liabilities / Revenue24th percentileNet Margin13th percentile

Revenue

Down

$9,106,275

Down $11,539,522 (-56%) from 2023

Expenses

Up

$10,656,874

Up $867,303 (+8.9%) from 2023

Net Income

Down

-$1,550,599

Down $12,406,825 (-114%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth16th percentile

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

$30M$20M$10M$0Assets 2010: $26,966,559Liabilities 2010: $7,375,309Net Assets 2010: $19,591,2502010Assets 2011: $25,203,034Liabilities 2011: $7,099,932Net Assets 2011: $18,103,1022011Assets 2012: $26,385,641Liabilities 2012: $7,154,482Net Assets 2012: $19,231,1592012Assets 2013: $27,872,445Liabilities 2013: $7,164,258Net Assets 2013: $20,708,1872013Assets 2014: $28,105,883Liabilities 2014: $7,125,654Net Assets 2014: $20,980,2292014Assets 2015: $26,567,337Liabilities 2015: $7,480,407Net Assets 2015: $19,086,9302015Assets 2016: $27,982,581Liabilities 2016: $11,007,083Net Assets 2016: $16,975,4982016Assets 2017: $26,825,917Liabilities 2017: $11,089,739Net Assets 2017: $15,736,1782017Assets 2018: $14,558,946Liabilities 2018: $633,553Net Assets 2018: $13,925,3932018Assets 2019: $15,812,203Liabilities 2019: $574,117Net Assets 2019: $15,238,0862019Assets 2020: $14,949,341Liabilities 2020: $485,358Net Assets 2020: $14,463,9832020Assets 2021: $16,055,627Liabilities 2021: $886,564Net Assets 2021: $15,169,0632021Assets 2022: $14,806,338Liabilities 2022: $873,061Net Assets 2022: $13,933,2772022Assets 2023: $25,484,267Liabilities 2023: $604,183Net Assets 2023: $24,880,0842023Assets 2024: $23,986,579Liabilities 2024: $576,608Net Assets 2024: $23,409,9712024

Highlighted filing

2024

Assets$23,986,579
Liabilities$576,608
Net Assets$23,409,971
Open 2024 Filing

Operations Trend

Revenue Growth4th percentile

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

$30M$20M$10M$0-$10MExpenses 2010: $5,416,1892010Expenses 2011: $5,462,8392011Expenses 2012: $5,710,3362012Revenue 2013: $6,567,009Expenses 2013: $6,139,776Net Income 2013: $427,2332013Revenue 2014: $6,482,345Expenses 2014: $6,245,380Net Income 2014: $236,9652014Revenue 2015: $5,111,968Expenses 2015: $6,090,521Net Income 2015: -$978,5532015Revenue 2016: $4,468,356Expenses 2016: $7,205,842Net Income 2016: -$2,737,4862016Revenue 2017: $6,585,551Expenses 2017: $8,131,819Net Income 2017: -$1,546,2682017Revenue 2018: $6,723,506Expenses 2018: $8,131,924Net Income 2018: -$1,408,4182018Revenue 2019: $9,479,188Expenses 2019: $8,173,538Net Income 2019: $1,305,6502019Revenue 2020: $7,077,507Expenses 2020: $7,898,911Net Income 2020: -$821,4042020Revenue 2021: $8,866,083Expenses 2021: $8,123,129Net Income 2021: $742,9542021Revenue 2022: $8,828,059Expenses 2022: $9,966,253Net Income 2022: -$1,138,1942022Revenue 2023: $20,645,797Expenses 2023: $9,789,571Net Income 2023: $10,856,2262023Revenue 2024: $9,106,275Expenses 2024: $10,656,874Net Income 2024: -$1,550,5992024

Highlighted filing

2024

Revenue$9,106,275
Expenses$10,656,874
Net Income-$1,550,599
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$23,986,579
Liabilities
$576,608
Net assets
$23,409,971
Revenue
$9,106,275
Expenses
$10,656,874
Net income
-$1,550,599
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$24.0$0.58$23.4$9.11$10.7$1.55
2023Detailed filing. Detailed filing data is available for this year.$25.5$0.60$24.9$20.6$9.79$10.9
2022Detailed filing. Detailed filing data is available for this year.$14.8$0.87$13.9$8.83$9.97$1.14
2021Detailed filing. Detailed filing data is available for this year.$16.1$0.89$15.2$8.87$8.12$0.74
2020Detailed filing. Detailed filing data is available for this year.$14.9$0.49$14.5$7.08$7.90$0.82
2019Detailed filing. Detailed filing data is available for this year.$15.8$0.57$15.2$9.48$8.17$1.31
2018Detailed filing. Detailed filing data is available for this year.$14.6$0.63$13.9$6.72$8.13$1.41
2017Detailed filing. Detailed filing data is available for this year.$26.8$11.1$15.7$6.59$8.13$1.55
2016Detailed filing. Detailed filing data is available for this year.$28.0$11.0$17.0$4.47$7.21$2.74
2015Detailed filing. Detailed filing data is available for this year.$26.6$7.48$19.1$5.11$6.09$0.98
2014Detailed filing. Detailed filing data is available for this year.$28.1$7.13$21.0$6.48$6.25$0.24
2013Detailed filing. Detailed filing data is available for this year.$27.9$7.16$20.7$6.57$6.14$0.43
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$26.4$7.15$19.2$5.71
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$25.2$7.10$18.1$5.46
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$27.0$7.38$19.6$5.42
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 17, 2025
Return Version
2024v5.2
Gross Receipts
$17,487,625
Mission and Program Overview

Mission

To nourish scottish identity through service, fellowship, and celebration of scottish culture.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$13,048,333$11,107,381▼ $1,940,952
Land, Buildings, and Equipment, Net$10,044,582$9,514,001▼ $530,581
Investments in Publicly Traded Securities$1,743,649$2,531,445▲ $787,796
Savings and Temporary Cash Investments$172,913$284,205▲ $111,292
Cash and Non-Interest-Bearing Accounts$36,131$138,501▲ $102,370
Accounts Receivable$174,879$115,954▼ $58,925
Prepaid Expenses and Deferred Charges$6,205$37,517▲ $31,312
Total Assets$25,484,267$23,986,579▼ $1,497,688
Other Assets Total$257,575$257,575→ $0
Liabilities
Accounts Payable and Accrued Expenses$540,409$512,860▼ $27,549
Deferred Revenue$24,972$32,427▲ $7,455
Mortgage Notes Payable Secured by Investment Property$38,802$31,321▼ $7,481
Total Liabilities$604,183$576,608▼ $27,575
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$14,114,480$14,078,427▼ $36,053
Net Assets With Donor Restrictions$10,765,604$9,331,544▼ $1,434,060
Total Net Assets Fund Balance$24,880,084$23,409,971▼ $1,470,113
Total Liabilities and Net Assets / Fund Balance$25,484,267$23,986,579▼ $1,497,688

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$9,159,884$8,946,233$18,106,117
Equipment$315,624$2,381,135$2,696,759
Other Land Buildings$33,493$285,331$318,824
Land$5,000-$5,000

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$100,000---$100,000
2023$100,000---$100,000
2022$100,000---$100,000
2021$100,000---$100,000
2020$100,000---$100,000
Compensation and Service Providers
Top Officer Pay50th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Gus NoblePresidentFT$181,321$3,626$184,947
Luisa MendozaRegistered NurseFT$149,206$3,082$152,288
Lorrie PenaChief Financial OfficerFT$143,052$2,892$145,944
Ifeoma R NkukuRegistered NurseFT$122,385$2,605$124,990
Barbara WirthDirector of NursingFT$112,721-$112,721
Dawn MillerVP of PhilanthropyFT$107,148$2,235$109,383
Romelean BelencionRegistered NurseFT$107,801-$107,801

Board Members and Trustees

NameTitle
Charles GonzalezChair
Clark FetridgeChair of Charity
Nancy StrolleChair of Elder Care
Michael FarisChair of Governance
Anthony JonesChair of Philanthropy
Charles MillerVice Chair
Adrian KnowlesGovernor
Allan GarrawayGovernor
Arch ShawGovernor
Caroline CracraftGovernor
Cheryl KingGovernor
Constance NestorGovernor
Daniel HutchersonGovernor
Euan HagueGovernor
Heather DeblasioGovernor
James BellGovernor
James BuikGovernor
Joe MallofGovernor
John CainGovernor
John CrombieGovernor
Lynsey SorrellGovernor
Paul StackGovernor
Stuart MillerGovernor
Tamara BlandGovernor
William BauerGovernor
Virgina Van AlyeaSecretary
Paul MelvilleTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,248,591
Program Service Revenue
$7,665,303
Investment Income
$192,381
Other Revenue
$0
All Other Contributions
$1,200,456
Change in Net Assets
$-1,550,599

Audited Revenue Reconciliation

Revenue per Audited Statements
$9,076,768
Revenue Not Reported on Financial Statements
$29,507
Revenue Not Reported on Form 990
$80,486
Total Revenue per Audited Statements
$9,157,254
Total Revenue per Form 990
$9,106,275
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$6,543,831
Other Expenses$4,113,043
Total Fundraising Expense$208,472
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$4,632,325$284,934$136,866$5,054,125
Occupancy$732,892$1,531-$734,423
Depreciation Depletion$627,869--$627,869
Other Employee Benefits$553,585$9,592$15,675$578,852
Current Officers, Directors, Trustees, and Key Employees$434,056$26,699$12,825$473,580
Payroll Taxes$389,789$6,754$11,037$407,580
Advertising$310,559$3,081$964$314,604
Fees for Services Other$199,717$1,645$3,450$204,812
Office Expenses$90,566$83,810$17,138$191,514
Travel$7,498$83,877$2,010$93,385
Information Technology$42,314-$6,776$49,090
Fees for Services Accounting-$44,976-$44,976
Other Expenses$13,352$17,865$927$32,144
Insurance-$31,853-$31,853
Pension Plan Contributions$28,398$492$804$29,694
Fees for Service Investment Mgmnt Fees-$29,507-$29,507
Fees for Services Legal-$11,427-$11,427
Total Functional Expenses$9,727,062$721,340$208,472$10,656,874

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$10,656,874
Expenses per Audited Statements$10,627,367
Total Expenses per Audited Statements$10,627,367
Expenses Not Reported on Financial Statements$29,507
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
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
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“Membership consists of the following classes: active, family, junior, honorary, and life. Membership is open to anyone who is scottish by birth, by heritage, or simply by inclination.”

Form 990, Part VI, Section A, Line 7A

“Active, family, and honorary members, who are in good standing, may vote at society meetings in the election of officers and governors at the annual meeting.”

Form 990, Part VI, Section A, Line 7B

“Decisions affecting bylaws are voted on at the annual general meeting by all active members of the society.”

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

“The form 990 was provided to the board of governors and the finance committee prior to filing.”

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

“Governors, officers, and committee members are required to disclose any potential conflicts of interest. If a conflict may be applicable to a proposed action or transaction, the remaining governors, officers, or committee member will evaluate whether a conflict exists and resolve the matter by either including or excluding the interested person in the decision-making process, discussion, and/or voting.”

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

“Compensation of the president is reviewed and approved by the executive committee. The executive committee annually reviews the society's goals and objectives and evaluates the president's success in achieving those goals and objectives with the president. Staff members are reviewed by their individual department heads with annual written evaluations. Department heads are reviewed by their immediate supervisor, who is either the administrator of the caledonia senior living or the president of the illinois saint andrew society. The administrator of the caledonia senior living is reviewed by the chief executive officer.”

Form 990, Part VI, Section C, Line 19

“Bylaws are available on the society's website. Other governing documents, including the conflict of interest policy and the financial statements, will be made available pursuant to a written request to the president.”

Filing and Contact Details

Filer

Filer Name
The Illinois Saint Andrew Society
EIN
36-2182150
Phone
7084475092
Address
2800 S DES PLAINES AVENUE, NORTH RIVERSIDE, IL 60546

Signing Officer

Name
Angus Noble
Title
President
Phone
7084475092
Signed
2025-11-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Angus Noble
Formed
1845
Legal Domicile
Il
Voting Board Members
26
Independent Board Members
26
Employees
176
Volunteers
400

Preparer

Firm
Sassetti LLC
Address
2107 SWIFT DRIVE SUITE 210, OAK BROOK, IL 60523
Preparer
Izabela Poludniak
Phone
7083861433
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“The process has not changed from prior year.”

Financial Statement Notes

PART III, LINE 4:

“The collections maintained preserve scottish art and culture for future generations.”

PART X, LINE 2:

“The society has been determined to be exempt from federal income tax under section 501(c)(3) of the internal revenue code. The internal revenue service has determined that the society is not a private foundation within the meaning of section 509(a) of the internal revenue code. The society qualified under section 170 (b)(1)(a) to receive deductible charitable contributions. Income from certain activities not directly related to the society's tax-exempt purpose may be subject to taxation as unrelated business income. No taxes were paid and no provision for income taxes was required for the years ended december 31, 2023, and 2022. The society is also subject to a provider assessment tax imposed by the state of illinois on qualifying resident care. Accounting principles generally accepted in the united stated of america require the society to evaluate tax positions taken by the society and recognize a tax liability if the society had taken an uncertain position that more likely than not would not be sustained upon examination by taxing authorities. The society is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.”

PART VI, LINE 1E:

“"other" consists of land improvements (landscaping) and software.”

Raw XML AppendixShowing 400 of 725 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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IRS990/Desc0THE SCOTTISH HOME AND THE MACLEAN HOUSE, NOW COLLECTIVELY KNOWN AS CALEDONIA SENIOR LIVING & MEMORY CARE: THE ILLINOIS SAINT ANDREW SOCIETY OPERATES AN ELDER-CARE HOME THAT OFFERS LOVING CARE, FRIENDSHIP, PEACE OF MIND AND LIFE ENRICHMENT ACTIVITIES TO SENIOR RESIDENTS AND FAMILIES THROUGH ASSISTED LIVING AND NURSING CARE SERVICES.
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IRS990/Form990PartVIISectionAGrp/PersonNm1CHARLES MILLER
IRS990/Form990PartVIISectionAGrp/PersonNm2PAUL MELVILLE
IRS990/Form990PartVIISectionAGrp/PersonNm3VIRGINA VAN ALYEA
IRS990/Form990PartVIISectionAGrp/PersonNm4NANCY STROLLE
IRS990/Form990PartVIISectionAGrp/PersonNm5MICHAEL FARIS
IRS990/Form990PartVIISectionAGrp/PersonNm6CLARK FETRIDGE
IRS990/Form990PartVIISectionAGrp/PersonNm7ANTHONY JONES
IRS990/Form990PartVIISectionAGrp/PersonNm8JAMES BELL
IRS990/Form990PartVIISectionAGrp/PersonNm9CAROLINE CRACRAFT
IRS990/Form990PartVIISectionAGrp/PersonNm10ALLAN GARRAWAY
IRS990/Form990PartVIISectionAGrp/PersonNm11STUART MILLER
IRS990/Form990PartVIISectionAGrp/PersonNm12CONSTANCE NESTOR
IRS990/Form990PartVIISectionAGrp/PersonNm13LYNSEY SORRELL
IRS990/Form990PartVIISectionAGrp/PersonNm14TAMARA BLAND
IRS990/Form990PartVIISectionAGrp/PersonNm15JAMES BUIK
IRS990/Form990PartVIISectionAGrp/PersonNm16JOHN CAIN
IRS990/Form990PartVIISectionAGrp/PersonNm17EUAN HAGUE
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IRS990/Form990PartVIISectionAGrp/PersonNm19JOE MALLOF
IRS990/Form990PartVIISectionAGrp/PersonNm20PAUL STACK
IRS990/Form990PartVIISectionAGrp/PersonNm21WILLIAM BAUER
IRS990/Form990PartVIISectionAGrp/PersonNm22JOHN CROMBIE
IRS990/Form990PartVIISectionAGrp/PersonNm23DANIEL HUTCHERSON
IRS990/Form990PartVIISectionAGrp/PersonNm24CHERYL KING
IRS990/Form990PartVIISectionAGrp/PersonNm25ADRIAN KNOWLES
IRS990/Form990PartVIISectionAGrp/PersonNm26ARCH SHAW
IRS990/Form990PartVIISectionAGrp/PersonNm27GUS NOBLE
IRS990/Form990PartVIISectionAGrp/PersonNm28LORRIE PENA
IRS990/Form990PartVIISectionAGrp/PersonNm29DAWN MILLER
IRS990/Form990PartVIISectionAGrp/PersonNm30BARBARA WIRTH
IRS990/Form990PartVIISectionAGrp/PersonNm31IFEOMA R NKUKU
IRS990/Form990PartVIISectionAGrp/PersonNm32LUISA MENDOZA
IRS990/Form990PartVIISectionAGrp/PersonNm33ROMELEAN BELENCION
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IRS990/Form990PartVIISectionAGrp/TitleTxt0CHAIR
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IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4CHAIR OF ELDER CARE
IRS990/Form990PartVIISectionAGrp/TitleTxt5CHAIR OF GOVERNANCE
IRS990/Form990PartVIISectionAGrp/TitleTxt6CHAIR OF CHARITY
IRS990/Form990PartVIISectionAGrp/TitleTxt7CHAIR OF PHILANTHROPY
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IRS990/Form990PartVIISectionAGrp/TitleTxt9GOVERNOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10GOVERNOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11GOVERNOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12GOVERNOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13GOVERNOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14GOVERNOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt17GOVERNOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18GOVERNOR
IRS990/Form990PartVIISectionAGrp/TitleTxt19GOVERNOR
IRS990/Form990PartVIISectionAGrp/TitleTxt20GOVERNOR
IRS990/Form990PartVIISectionAGrp/TitleTxt21GOVERNOR
IRS990/Form990PartVIISectionAGrp/TitleTxt22GOVERNOR
IRS990/Form990PartVIISectionAGrp/TitleTxt23GOVERNOR
IRS990/Form990PartVIISectionAGrp/TitleTxt24GOVERNOR
IRS990/Form990PartVIISectionAGrp/TitleTxt25GOVERNOR
IRS990/Form990PartVIISectionAGrp/TitleTxt26GOVERNOR
IRS990/Form990PartVIISectionAGrp/TitleTxt27PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt28CHIEF FINANCIAL OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt29VP OF PHILANTHROPY
IRS990/Form990PartVIISectionAGrp/TitleTxt30DIRECTOR OF NURSING
IRS990/Form990PartVIISectionAGrp/TitleTxt31REGISTERED NURSE
IRS990/Form990PartVIISectionAGrp/TitleTxt32REGISTERED NURSE
IRS990/Form990PartVIISectionAGrp/TitleTxt33REGISTERED NURSE
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