Civic Intelligence

Saint Andrew School

990 • Fiscal year 2016 • EIN 81-0506955

Jul 01, 2015 to Jun 30, 2016 • Filed on Nov 11, 2016

PO Box 231Helena, MT 59624

(406) 449-3201

Siviq Scores

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

Liabilities / Assets

66th percentile

0.25x

Higher debt load relative to assets than 66% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

70th percentile

0.31x

Higher debt load relative to revenue than 70% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

39th percentile

-0.8%

Higher net margin than 39% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

42nd percentile

$43,125

Higher top officer pay than 42% of similar nonprofits.

Top officer pay equals 4.8% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

34th percentile

-2.2%

Faster asset growth than 34% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

38th percentile

-1.3%

Faster revenue growth than 38% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Down

$1,117,879

Down $25,327 (-2.2%) from 2015

Net Assets

Down

$841,649

Down $8,281 (-1.0%) from 2015

Liabilities

Down

$276,230

Down $17,046 (-5.8%) from 2015

Revenue

Down

$889,189

Down $11,262 (-1.3%) from 2015

Expenses

Up

$895,993

Up $24,513 (+2.8%) from 2015

Net Income

Down

-$6,804

Down $35,775 (-123%) from 2015

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $1,294,665Liabilities 2011: $495,548Net Assets 2011: $799,1172011Assets 2012: $1,101,566Liabilities 2012: $325,562Net Assets 2012: $776,0042012Assets 2013: $1,086,261Liabilities 2013: $306,386Net Assets 2013: $779,8752013Assets 2014: $1,131,804Liabilities 2014: $289,845Net Assets 2014: $841,9592014Assets 2015: $1,143,206Liabilities 2015: $293,276Net Assets 2015: $849,9302015Assets 2016: $1,117,879Liabilities 2016: $276,230Net Assets 2016: $841,6492016Assets 2017: $1,169,215Liabilities 2017: $272,291Net Assets 2017: $896,9242017Assets 2018: $1,182,968Liabilities 2018: $216,237Net Assets 2018: $966,7312018Assets 2019: $1,252,054Liabilities 2019: $189,128Net Assets 2019: $1,062,9262019Assets 2020: $1,293,141Liabilities 2020: $148,323Net Assets 2020: $1,144,8182020Assets 2021: $1,543,100Liabilities 2021: $180,458Net Assets 2021: $1,362,6422021Assets 2022: $1,551,608Liabilities 2022: $175,945Net Assets 2022: $1,375,6632022Assets 2023: $1,377,867Liabilities 2023: $65,570Net Assets 2023: $1,312,2972023

Highlighted filing

2016

Assets$1,117,879
Liabilities$276,230
Net Assets$841,649

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2011: $693,3352011Expenses 2012: $810,5372012Expenses 2013: $819,4782013Revenue 2014: $807,012Expenses 2014: $805,319Net Income 2014: $1,6932014Revenue 2015: $900,451Expenses 2015: $871,480Net Income 2015: $28,9712015Revenue 2016: $889,189Expenses 2016: $895,993Net Income 2016: -$6,8042016Revenue 2017: $957,728Expenses 2017: $938,961Net Income 2017: $18,7672017Revenue 2018: $905,156Expenses 2018: $842,831Net Income 2018: $62,3252018Revenue 2019: $910,426Expenses 2019: $841,839Net Income 2019: $68,5872019Revenue 2020: $1,060,081Expenses 2020: $963,573Net Income 2020: $96,5082020Revenue 2021: $1,208,544Expenses 2021: $1,169,907Net Income 2021: $38,6372021Revenue 2022: $1,510,238Expenses 2022: $1,448,923Net Income 2022: $61,3152022Revenue 2023: $1,659,604Expenses 2023: $1,670,543Net Income 2023: -$10,9392023

Highlighted filing

2016

Revenue$889,189
Expenses$895,993
Net Income-$6,804
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Nov 11, 2016
Return Version
2015v2.1
Gross Receipts
$929,059
Mission and Program Overview

Mission

St. Andrew School is a classical and Catholic school. Our twin commitments to classical learning and to Catholicism play equal roles in our formulation of mission, programs, and policies at St. Andrew School

EDUCATION

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$498,367$490,086▼ $8,281
Land, Buildings, and Equipment, Net$501,916$480,866▼ $21,050
Investments in Publicly Traded Securities$436,521$435,043▼ $1,478
Rtn Earn Endowment Incm Other Fnds$351,563$351,563→ $0
Savings and Temporary Cash Investments$153,971$154,140▲ $169
Cash and Non-Interest-Bearing Accounts$29,963$35,229▲ $5,266
Prepaid Expenses and Deferred Charges$4,623$7,427▲ $2,804
Accounts Receivable$16,212$5,174▼ $11,038
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Total Assets$1,143,206$1,117,879▼ $25,327
Liabilities
Mortgage Notes Payable Secured by Investment Property$200,667$180,634▼ $20,033
Deferred Revenue$87,841$91,531▲ $3,690
Accounts Payable and Accrued Expenses$3,050$2,347▼ $703
Other Liabilities$1,718$1,718→ $0
Total Liabilities$293,276$276,230▼ $17,046
Net Assets / Fund Balance
Total Net Assets Fund Balance$849,930$841,649▼ $8,281
Total Liabilities and Net Assets / Fund Balance$1,143,206$1,117,879▼ $25,327

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$440,866$377,258$818,124
Other Land Buildings$0$109,809$109,809
Land$40,000-$40,000
Equipment$0$39,313$39,313

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2015$436,521---$436,521
2014$457,521-▼ $21,000-$436,521
2013$397,130-▲ $60,391-$457,521
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Donna SmillieEx Officio Member-$43,125$43,125
Mark SmilliePresidentPT$5,196$5,196

Board Members and Trustees

NameTitle
Jill CaldwellChairman
Chris SzpilkaBoarD MEMBER
Donna WeinerBoard Member
Michael SheridanBoard Member
Paul SzczepaniakBoard Member
Reverend Bart TollesonBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$121,702
Program Service Revenue
$670,198
Investment Income
$501
Other Revenue
$96,788
All Other Contributions
$121,702
Change in Net Assets
$-6,804
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$622,727
Other Expenses$273,266
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$525,855--$525,855
Other Employee Benefits$49,234--$49,234
Payroll Taxes$47,638--$47,638
All Other Expenses$44,922--$44,922
Occupancy$26,266--$26,266
Depreciation Depletion$21,050--$21,050
Other Expenses$14,814--$14,814
Insurance$12,071--$12,071
Office Expenses$10,217--$10,217
Interest$8,118--$8,118
Advertising-$3,015-$3,015
Fees for Services Accounting$570--$570
Total Functional Expenses$892,978$3,015$0$895,993
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$136,658
Fundraising Direct Expenses$39,870
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Auction$136,658$136,658$39,870$96,788
Total Events$136,658$136,658$39,870$96,788
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Annuity Payable$1,718
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
No
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

In two separate instances, board members are members of the same family.

Form 990, Part VI, Section B, line 11

The treasurer presents the 990 to the board for review. Board review of form 990 is documented in the minutes of the organization.

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

The board regularly monitors and checks on the compliance with the conflict of interest policy.

Form 990, Part VI, Section C, line 19

Yes the information is available upon request at the school office

Filing and Contact Details

Filer

Filer Name
St Andrews School Inc
EIN
81-0506955
Phone
4064493201
Address
PO BOX 231, Helena, MT 59624

Signing Officer

Name
Mark Smillie
Title
President
Phone
4064493201
Signed
2016-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mark Smillie
Formed
1996
Legal Domicile
Mt
Voting Board Members
8
Independent Board Members
0
Employees
37
Volunteers
0

Preparer

Firm
Wipfli LLP
Address
PO Box 1699, Helena, MT 59624
Preparer
Meghan Bronec CPA
Phone
4064425520
Raw XML AppendixShowing 400 of 424 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/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0670198
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0351563
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0351563
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0153971
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0154140
IRS990ScheduleA/SchoolInd0X
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/ScheduleBRequiredInd01
IRS990ScheduleD/AgentTrusteeEtcInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0440866
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0377258
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0818124
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0436521
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0436521
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0457521
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0436521
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-21000
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0397130
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0457521
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt060391
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt039313
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt039313
IRS990ScheduleD/LandGrp/BookValueAmt040000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt040000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0109809
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0109809
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01718
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ANNUITY PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0480866
IRS990ScheduleD/TotalLiabilityAmt01718
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL'S NONDISCRIMINATION POLICY IS INCLUDED IN ADVERTISING IN THE LOCAL NEWSPAPER. THE POLICY IS ALSO POSTED IN THE SCHOOL OFFICE.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Part I, Line 3
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt039870
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Auction
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0136658
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0136658
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt0136658
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0136658
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt096788
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt039870
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt039870
IRS990ScheduleG/SpecialFundraisingEventsInd0X
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0IN TWO SEPARATE INSTANCES, BOARD MEMBERS ARE MEMBERS OF THE SAME FAMILY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE TREASURER PRESENTS THE 990 TO THE BOARD FOR REVIEW. BOARD REVIEW OF FORM 990 IS DOCUMENTED IN THE MINUTES OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD REGULARLY MONITORS AND CHECKS ON THE COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3YES THE INFORMATION IS AVAILABLE UPON REQUEST AT THE SCHOOL OFFICE
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, line 19
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd01
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01143206
IRS990/TotalAssetsEOYAmt01117879
IRS990/TotalAssetsGrp/BOYAmt01143206
IRS990/TotalAssetsGrp/EOYAmt01117879
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0121702
IRS990/TotalEmployeeCnt037
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt03015
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0892978
IRS990/TotalFunctionalExpensesGrp/TotalAmt0895993
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0293276
IRS990/TotalLiabilitiesEOYAmt0276230
IRS990/TotalLiabilitiesGrp/BOYAmt0293276
IRS990/TotalLiabilitiesGrp/EOYAmt0276230
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0849930
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0841649
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0892978
IRS990/TotalProgramServiceRevenueAmt0670198
IRS990/TotalReportableCompFromOrgAmt048321
IRS990/TotalRevenueGrp/ExclusionAmt097289
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0670198
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0889189
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01143206
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01117879
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01316 HAUSER BLVD
IRS990/USAddress/CityNm0HELENA
IRS990/USAddress/StateAbbreviationCd0MT
IRS990/USAddress/ZIPCd059601
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0STANDREWSCHOOL.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MARK SMILLIE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$1.38$0.07$1.31$1.66$1.67$0.01
2022Detailed filing. Detailed filing data is available for this year.$1.55$0.18$1.38$1.51$1.45$0.06
2021Detailed filing. Detailed filing data is available for this year.$1.54$0.18$1.36$1.21$1.17$0.04
2020Detailed filing. Detailed filing data is available for this year.$1.29$0.15$1.14$1.06$0.96$0.10
2019Detailed filing. Detailed filing data is available for this year.$1.25$0.19$1.06$0.91$0.84$0.07
2018Detailed filing. Detailed filing data is available for this year.$1.18$0.22$0.97$0.91$0.84$0.06
2017Detailed filing. Detailed filing data is available for this year.$1.17$0.27$0.90$0.96$0.94$0.02
2016Detailed filing. Detailed filing data is available for this year.$1.12$0.28$0.84$0.89$0.90$0.01
2015Detailed filing. Detailed filing data is available for this year.$1.14$0.29$0.85$0.90$0.87$0.03
2014Detailed filing. Detailed filing data is available for this year.$1.13$0.29$0.84$0.81$0.81$0.00
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.09$0.31$0.78$0.82
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.10$0.33$0.78$0.81
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.29$0.50$0.80$0.69