2023-05-11T12:42:28-05:00 2022-06-30 882730877 CHERRY BEKAERT ADVISORY LLC 221 W 6TH STREET STE 1900 AUSTIN TX 78701 990 2021-07-01 746003626 ST ANDREWS EPISCOPAL SCHOOL INC STAN 5122999800 1112 W 31ST STREET AUSTIN TX 787051902 SEAN GREENBERG TREASURER 5122999800 2023-05-08 1 SEAN GREENBERG 999009999 AMANDA ADAMS P00748038 5124796000 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z MELISSA GRUBB 1112 W 31ST STREET AUSTIN TX 787051902 38796343 0 X WWW.SASAUSTIN.ORG X 1952 TX TO PROVIDE AN ENRICHED ACADEMIC PROGRAM WITHIN A CHRISTIAN ENVIRONMENT EMPHASIZING THE FULFILLMENT OF EACH STUDENT'S POTENTIAL. 19 19 360 92 10939 8939 2049943 1908534 28431431 29281348 422394 349241 812042 1766200 31715810 33305323 3649598 2546163 0 0 18811087 20716306 0 0 960635 9400713 9951239 31861398 33213708 -145588 91615 104275313 101099866 34377405 34719896 69897908 66379970 TO PROVIDE AN ENRICHED ACADEMIC PROGRAM WITHIN A CHRISTIAN ENVIRONMENT EMPHASIZING THE FULFILLMENT OF EACH STUDENT'S POTENTIAL. 0 0 29497996 2546163 29281348 THE SCHOOL SEEKS STUDENTS OF CHARACTER AND INTELLIGENCE FROM DIVERSE ETHNIC, RACIAL, AND SOCIOECONOMIC BACKGROUNDS. THE SCHOOL STRIVES TO HELP YOUNG PEOPLE ACHIEVE THEIR POTENTIAL, NOT ONLY IN INTELLECTUAL UNDERSTANDING BUT ALSO IN ESTHETIC SENSITIVITY, PHYSICAL WELL-BEING, ATHLETIC PROWESS AND MORAL DECISIVENESS SO THAT THEY MAY LEAD PRODUCTIVE, RESPONSIBLE LIVES, NOT ONLY FOR THEMSELVES, BUT ALSO FOR THEIR COMMUNITY. OUR CORE VALUES OF COMMUNITY, SPIRITUAL FOUNDATION, HIGH EXPECTATIONS, AND CARING, CELEBRATION, AND HUMOR LEAD OUR MISSION EACH DAY AND SHAPE OUR STUDENTS INTO COMMUNITY LEADERS AND LIFELONG LEARNERS. 29497996 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 1 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 75 0 1 360 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 19 19 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 0 0 X KAREN COWAN 5122999805 1112 W 31ST STREET AUSTIN TX 78705 JASON NEAR CHAIR 1.00 X X 0 0 0 AMY PADDOCK VICE-CHAIR 1.00 X X 0 0 0 SEAN GREENBERG TREASURER 1.00 X X 0 0 0 THOMAS QUEEN SECRETARY 1.00 X X 0 0 0 TORI BLAKE TRUSTEE 1.00 X 0 0 0 NICOLE BRENNIG TRUSTEE 1.00 X 0 0 0 PHIL DIAL TRUSTEE 1.00 X 0 0 0 VICKY GREGG TRUSTEE 1.00 X 0 0 0 DAN HERD TRUSTEE 1.00 X 0 0 0 JEFF HOWARD TRUSTEE 1.00 X 0 0 0 MICHAEL HSU TRUSTEE 1.00 X 0 0 0 GRACE INGRAM-EISER TRUSTEE 1.00 X 0 0 0 J PITTMAN MCGEHEE TRUSTEE 1.00 X 0 0 0 JACK NELSON TRUSTEE 1.00 X 0 0 0 AMANDA OUDT TRUSTEE 1.00 X 0 0 0 LAURIE RATLIFF TRUSTEE 1.00 X 0 0 0 YVETTE RIOS TRUSTEE 1.00 X 0 0 0 RAVI VEMULAPALLI TRUSTEE 1.00 X 0 0 0 GREG WEAVER TRUSTEE 1.00 X 0 0 0 MELISSA GRUBB HEAD OF SCHOOL FROM 8/1/2021 40.00 X 143333 0 0 KAREN COWAN CHIEF FINANCIAL OFFICER 40.00 X 193800 0 14940 KAMA BRUCE ASSISTANT HEAD OF SCHOOL 40.00 X 155100 0 13000 BRANDON ARMBRUSTER CHIEF OPERATIONS OFFICER 40.00 X 185640 0 11032 CATHERINE HERTER DIRECTOR OF ADVANCEMENT 40.00 X 132600 0 11880 MARY ALICE NEZZER HEAD OF MIDDLE SCHOOL 40.00 X 125000 0 11500 JEFF MCCRARY ATHLETIC DIRECTOR 40.00 X 122674 0 11015 MICHELLE ROE DIRECTOR OF HUMAN RESOURCES 40.00 X 127296 0 11615 BENJAMIN COURCHESNE HEAD OF UPPER SCHOOL 40.00 X 125400 0 8370 JOHN C MURPHY FORMER HEAD OF SCHOOL 0.00 X 581563 0 22052 1892406 0 115404 26 1 1 0 ROBERT C MADDEN 10413 MARGRA LANE AUSTIN TX 78748 PAINTER/HANDYMAN 154482 1 201435 1707099 364996 1908534 TUITION AND FEES 611110 28463619 28463619 SUMMER CAMP PROGRAM 611110 473897 473897 BEYOND THE CLASSROOM 611110 317272 317272 BUS FEES (TRANSPORTATION) 480000 26560 26560 29281348 206822 10939 195883 908535 0 908535 908535 908535 5365660 39980 5006419 256802 359241 -216822 142419 142419 1085300 201435 227799 857501 857501 164 164 164 33305323 29281348 10939 2104502 2546163 2546163 1000357 909782 65415 25160 15960767 14537366 1027934 395467 564960 513611 37145 14204 1953992 1694553 122223 137216 1236230 1124317 80820 31093 59020 17817 38755 2448 66424 66424 64349 64349 56708 17119 37237 2352 53577 16174 35181 2222 757943 248857 474892 34194 106580 32174 69985 4421 2021166 1802777 141916 76473 6602 1993 4335 274 574378 526317 33643 14418 2316306 2084676 162141 69489 252895 76343 166062 10490 STUDENT SUPPLIES AND SE 3051580 3051580 OTHER PROGRAM EXPENSES 242137 242137 321574 54240 126620 140714 33213708 29497996 2755077 960635 6315662 6275507 11219663 12493473 224706 135856 31817 771194 727141 100814269 33411306 68725206 67402963 15637601 13411233 909765 757732 335660 0 104275313 101099866 2432329 2201467 13906065 14954055 17923178 17225387 115833 338987 34377405 34719896 X 59564433 57410421 10333475 8969549 69897908 66379970 104275313 101099866 91615 -3609553 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 16547366 102150 -2480551 14168965 13201594 12750 3333022 16547366 13192163 22250 -12819 13201594 12608342 18030 565791 13192163 10906774 5475 1928455 232362 12608342 0.36700 0.63300 0 0 10840565 13977075 24817640 67339570 33411306 33928264 8617690 8617690 39369 39369 67402963 CAPITAL LEASE OBLIGATION 160382 INTEREST RATE SWAP 178605 338987 X 26605765 -3609553 -3609553 30215318 64349 3025656 3090005 33305323 30123703 0 30123703 64349 3025656 3090005 33213708 PART V, LINE 4: ENDOWMENT FUNDS CONSIST OF BOTH BOARD DESIGNATED AND DONOR RESTRICTED AMOUNTS TO SUPPORT GENERAL OPERATING EXPENSES, SOCIAL AND EMOTIONAL LEARNING PROGRAMS, MIDDLE SCHOOL PROPERTY AND MAINTENANCE, AND SCHOLARSHIPS AND FINANCIAL AID. THE PERCENTAGE REPORTED FOR PERMANENT ENDOWMENTS INCLUDES AMOUNTS THAT MUST BE MAINTAINED IN PERPETUITY AS WELL AS ACCUMULATED EARNINGS ON SUCH AMOUNTS THAT HAVE NOT YET BEEN APPROPRIATED FOR EXPENDITURE. PART X, LINE 2: THE SCHOOL REGULARLY ASSESSES UNCERTAIN TAX POSITIONS IN EACH OF THE TAX JURISDICTIONS IN WHICH IT HAS OPERATIONS AND ACCOUNTS FOR THE RELATED FINANCIAL STATEMENT IMPLICATIONS. UNRECOGNIZED TAX BENEFITS ARE REPORTED USING THE TWO-STEP APPROACH UNDER WHICH TAX EFFECTS OF A POSITION ARE RECOGNIZED ONLY IF IT IS MORE LIKELY THAN NOT TO BE SUSTAINED AND THE AMOUNT OF THE TAX BENEFIT RECOGNIZED IS EQUAL TO THE LARGEST TAX BENEFIT THAT IS GREATER THAN 50% LIKELY OF BEING REALIZED UPON ULTIMATE SETTLEMENT OF THE TAX POSITION. DETERMINING THE APPROPRIATE LEVEL OF UNRECOGNIZED TAX BENEFITS REQUIRES THE SCHOOL TO EXERCISE JUDGMENT REGARDING THE UNCERTAIN APPLICATION OF TAX LAW. THE AMOUNT OF UNRECOGNIZED TAX BENEFITS IS ADJUSTED WHEN INFORMATION BECOMES AVAILABLE OR WHEN AN EVENT OCCURS INDICATING A CHANGE IS APPROPRIATE. FUTURE CHANGES IN UNRECOGNIZED TAX BENEFITS REQUIREMENTS COULD HAVE A MATERIAL IMPACT ON THE RESULTS OF OPERATIONS. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE SCHOOL AND HAS CONCLUDED THAT AS OF JUNE 30, 2022 AND 2021 THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. PART XI, LINE 4B - OTHER ADJUSTMENTS: EXPENSES NETTED AGAINST REVENUE IN FS 3,025,656. PART XII, LINE 4B - OTHER ADJUSTMENTS: EXPENSES NETTED AGAINST REVENUE IN FS 3,025,656. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 DISCLOSED ON THE HOME PAGE OF THE SCHOOL'S WEBSITE. ANNUAL GALA 1286735 201435 1085300 0 11000 39222 68734 11251 97592 1286735 201435 1085300 11000 39222 68734 11251 97592 227799 857501 1 TUITION ASSISTANCE 158 0 2546163 TUITION VALUE FINANCIAL AID SCHEDULE I, PART III FINANCIAL AID AWARDS ARE ADMINISTERED BY THE SCHOOL AND ARE USED TO OFFSET CHARGES TO STUDENT ACCOUNTS. NO EXCHANGE OF FUNDS EVER TAKES PLACE. THE AWARD IS SIMPLY A CREDIT TOWARDS THE TUITION BALANCE, SO NO MONITORING OF THE FUNDS IS NEEDED ONCE AWARDED. X 0 1 X X X X 1 1 0 0 0 0 0 0 0 JOHN C MURPHY FORMER HEAD OF SCHOOL 189145 0 0 0 392418 0 9457 0 12595 0 603615 0 0 0 KAREN COWAN CHIEF FINANCIAL OFFICER 193800 0 0 0 0 0 9690 0 5250 0 208740 0 0 0 BRANDON ARMBRUSTER CHIEF OPERATIONS OFFICER 185640 0 0 0 0 0 9282 0 1750 0 196672 0 0 0 KAMA BRUCE ASSISTANT HEAD OF SCHOOL 155100 0 0 0 0 0 7750 0 5250 0 168100 0 0 0 PART I, LINE 1A THE HEAD OF SCHOOL IS REQUIRED TO LIVE ON CAMPUS IN HOUSING PROVIDED BY THE SCHOOL. THIS IS TREATED AS A NONTAXABLE BENEFIT. PART I, LINE 3 COMPENSATION OF THE ORGANIZATION'S TOP MANAGEMENT OFFICIAL IS DETERMINED BY EVALUATION BY THE GOVERNING COMMITTEE IN FORMAL SURVEY AND EVALUATION PROCESS AND THEN RECOMMENDED TO THE BOARD. PART I, LINES 4A-B SUPPLEMENTAL NON-QUALIFIED RETIREMENT PLAN: ON JULY 1, 2019, THE SCHOOL ADOPTED A SECOND SECTION 457(F) PLAN TO PROVIDE RETIREMENT BENEFITS FOR JOHN C. MURPHY, THE FORMER HEAD OF SCHOOL. THE PLAN PROVIDED THAT THE SCHOOL WOULD MAKE AN ANNUAL CONTRIBUTION OF $50,000 AT THE END OF EACH FISCAL YEAR BEGINNING JULY 1, 2020, PROVIDED THAT MR. MURPHY WAS HEAD OF SCHOOL ON THAT DATE. THE BALANCE OF THE PLAN ACCOUNT WOULD BE PAYABLE TO MR. MURPHY WITHIN 60 DAYS AFTER JUNE 30, 2024, OR EARLIER, IF HE INCURRED AN INVOLUNTARY SEPARATION FROM SERVICE. NO CONTRIBUTION TO THE ACCOUNT WAS MADE DURING THE FISCAL YEAR AND THE BALANCE OF THE ACCOUNT ($196,828) WAS PAID OUT TO MR. MURPHY SINCE HE WAS NO LONGER SERVING AS HEAD OF SCHOOL EFFECTIVE 6/30/21. SEVERANCE: JOHN C. MURPHY RECEIVED SALARY CONTINUATION PAYMENTS PAYABLE FOR THE TWELVE MONTH PERIOD FROM JULY 1, 2021 TO JUNE 30, 2022. X 7 364996 FMV 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE SCHOOL'S CFO REVIEWS THE RETURN PRIOR TO PROVIDING A FULL PUBLIC DISCLOSURE COPY OF THE 990 TO EACH BOARD MEMBER TO REVIEW BEFORE FILING. THE SCHOOL DOES NOT PROVIDE A FULL COPY OF THE 990 WHICH INCLUDES THE DONORS NAMES AND ADDRESSES IN SCHEDULE B TO THE BOARD OF TRUSTEES IN ORDER TO PROTECT DONOR PRIVACY. AFTER THEIR REVIEW, THE BOARD OF TRUSTEES THEN VOTES AND APPROVES THE RETURN TO BE FILED. FORM 990, PART VI, SECTION B, LINE 11B THE TREASURER OF THE BOARD REVIEWS THE RETURN BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION ASKS BOARD MEMBERS TO DISCLOSE ANY CONFLICTS OF INTEREST AND DISCUSS AT BOARD MEETINGS. FORM 990, PART VI, SECTION B, LINE 15A COMPENSATION OF THE ORGANIZATION'S TOP MANAGEMENT OFFICIAL IS DETERMINED BY EVALUATION BY THE GOVERNING COMMITTEE IN FORMAL SURVEY AND EVALUATION PROCESS AND THEN RECOMMENDED TO THE BOARD. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES THESE DOCUMENTS AVAILABLE UPON REQUEST.