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AMERICAN ALUMNI OF GLASGOW UNIVERSITY INC: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
AMERICAN ALUMNI OF GLASGOW UNIVERSITY INC (EIN 26-2199866)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-11-14
IRS object ID
202513189349307996
Schema version
2024v5.2
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2025-11-14T14:50:34-05:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Jani C Mirchandani CPABusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line174 Vanderburgh AveAddressLine1Txt
CityRutherfordCityNm
State AbbreviationNJStateAbbreviationCd
ZIP07070ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN262199866EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1AMERICAN ALUMNI OF GLASGOW UNIVERSITYBusinessNameLine1Txt
FieldValueIRS element (for citing)
In Care Of% JACQUELINE SMITHInCareOfNm
Business Name ControlAMERBusinessNameControlTxt
Phone2016707493PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1CO Carmody Torrance 195 Church StAddressLine1Txt
CityNew HavenCityNm
State AbbreviationCTStateAbbreviationCd
ZIP06510ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJACQUELINE SMITHPersonNm
Person TitleTREASURERPersonTitleTxt
Phone2016707493PhoneNum
Signature2025-11-14SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJANI C MIRCHANDANI CPAPreparerPersonNm
PTINP01485939PTIN
Phone2014863548PhoneNum
Preparation2025-11-14PreparationDt
Self EmployedYes (X)SelfEmployedInd
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Address ChangeYes (X)AddressChangeInd
Principal OfficerMELVIN PONDPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1183 WOLF HARBOR ROADAddressLine1Txt
CityMilfordCityNm
State AbbreviationCTStateAbbreviationCd
ZIP06461ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$1,397,917GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressN/AWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2008FormationYr
Legal Domicile StateCTLegalDomicileStateCd
Activity Or MissionTO PROVIDE FUNDS FOR EDUCATIONAL PROGRAMS, SCHOLARLY PROJECTS AND RESEARCH; AND TO ASSIST STUDENTS ATTENDING THE GLASGOW UNIVERSITY IN SCOTLANDActivityOrMissionDesc
Voting Members Governing Body9VotingMembersGoverningBodyCnt
Voting Members Independent0VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$1,592,803PYContributionsGrantsAmt
CY Contributions Grants$1,397,890CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$348PYInvestmentIncomeAmt
CY Investment Income$27CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$1,593,151PYTotalRevenueAmt
CY Total Revenue$1,397,917CYTotalRevenueAmt
PY Grants And Similar Paid$1,259,173PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$1,606,878CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$4,548PYOtherExpensesAmt
CY Other Expenses$7,090CYOtherExpensesAmt
PY Total Expenses$1,263,721PYTotalExpensesAmt
CY Total Expenses$1,613,968CYTotalExpensesAmt
PY Revenues Less Expenses$329,430PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$216,051CYRevenuesLessExpensesAmt
Total Assets BOY$624,308TotalAssetsBOYAmt
Total Assets EOY$408,257TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$624,308NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$408,257NetAssetsOrFundBalancesEOYAmt
MissionTO PROVIDE FUNDS FOR EDUCATIONAL PROGRAMS, SCHOLARLY PROJECTS AND RESEARCH; AND TO ASSIST STUDENTS ATTENDING THE GLASGOW UNIVERSITY IN SCOTLANDMissionDesc
Expense$1,606,878ExpenseAmt
Grant$1,606,878GrantAmt
DescGRANT TO GLASGOW UNIVERSITY FOR EDUCATIONAL PROGRAMS, SCHOLARLY PROJECTS AND RESERACH; AND TO ASSIST STUDENTSDesc
Total Program Service Expenses$1,606,878TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgYes (true)MoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContriYes (true)DeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Form8899 FiledindfalseForm8899Filedind
Form1098 C FiledfalseForm1098CFiledInd
DAF Excess Business HoldingsfalseDAFExcessBusinessHoldingsInd
Taxable DistributionsfalseTaxableDistributionsInd
Distribution To DonorfalseDistributionToDonorInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members9GoverningBodyVotingMembersCnt
Independent Voting Member0IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonJACQUELINE SMITHPersonNm
Phone2016707493PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1268 IVY PLACEAddressLine1Txt
CityRidgewoodCityNm
State AbbreviationNJStateAbbreviationCd
ZIP07450ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
GINNY VAN ALYEA
DIRECTOR1.000.00Yes (X)$0$0$0
VIVEK THAKUR
SECRETARY1.000.00Yes (X)$0$0$0
HARRY NICOL
DIRECTOR1.000.00Yes (X)$0$0$0
GRAEME KELLY
DIRECTOR1.000.00Yes (X)$0$0$0
IAN JARDINE
DIRECTOR1.000.00Yes (X)$0$0$0
FERGUS SMAIL
DIRECTOR1.000.00Yes (X)$0$0$0
KENNY ONEIL
DIRECTOR1.000.00Yes (X)$0$0$0
MELVIN POND
PRESIDENT2.000.00Yes (X)$0$0$0Yes (X)
JACQUELINE SMITH
TREASURER1.000.00Yes (X)$0$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$1,397,890AllOtherContributionsAmt
Noncash Contributions$59,968NoncashContributionsAmt
Total Contributions$1,397,890TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$27TotalRevenueColumnAmt
Related Or Exempt Func Income$27RelatedOrExemptFuncIncomeAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,397,917TotalRevenueColumnAmt
Related Or Exempt Func Income$27RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Foreign Grants ForeignGrantsGrp

FieldValueIRS element (for citing)
Total$1,606,878TotalAmt
Program Services$1,606,878ProgramServicesAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$1,610TotalAmt
Management And General$1,610ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$1,700TotalAmt
Management And General$1,700ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmtManagement And GeneralManagementAndGeneralAmt
PAYPAL FEES$3,575$3,575
BANK CHARGES$205$205

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,613,968TotalAmt
Program Services$1,606,878ProgramServicesAmt
Management And General$7,090ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$477,508BOYAmt
EOY$261,457EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$146,800BOYAmt
EOY$146,800EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$624,308BOYAmt
EOY$408,257EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$624,308BOYAmt
EOY$408,257EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$624,308BOYAmt
EOY$408,257EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$624,308BOYAmt
EOY$408,257EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$216,051ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$3,375,830CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,064,441CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,825,353CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,592,803CurrentTaxYearMinus1YearAmt
Current Tax Year$1,397,917CurrentTaxYearAmt
Total$10,256,344TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$3,375,830CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,064,441CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,825,353CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,592,803CurrentTaxYearMinus1YearAmt
Current Tax Year$1,397,917CurrentTaxYearAmt
Total$10,256,344TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$1,997,141SubstantialContributorsTotAmt
Public Support Total170$8,259,203PublicSupportTotal170Amt
Total Support$10,256,344TotalSupportAmt
Public Support CY1700.80530PublicSupportCY170Pct
Public Support PY1700.91230PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule F IRS990ScheduleF

Grants To Org Outside US GrantsToOrgOutsideUSGrp

FieldValueIRS element (for citing)
RegionEurope including Iceland and GreenlandRegionTxt
Purpose Of GrantASSIST STUDENTSPurposeOfGrantTxt
Cash Grant$1,606,878CashGrantAmt
Manner Of Cash DisbursementWIRESMannerOfCashDisbursementTxt
FieldValueIRS element (for citing)
Transfer To Foreign CorpfalseTransferToForeignCorpInd
Interest In Foreign TrustfalseInterestInForeignTrustInd
Foreign Corp OwnershipfalseForeignCorpOwnershipInd
Passive Foreign Investmest CofalsePassiveForeignInvestmestCoInd
Foreign PartnershipfalseForeignPartnershipInd
Boycott CountriesfalseBoycottCountriesInd

Schedule M IRS990ScheduleM

Securities Publicly Traded SecuritiesPubliclyTradedGrp

FieldValueIRS element (for citing)
Non Cash CheckboxYes (X)NonCashCheckboxInd
Contribution1ContributionCnt
Noncash Contributions Rpt F990$59,968NoncashContributionsRptF990Amt
Method Of Determining RevenuesFAIR MARKET VALUEMethodOfDeterminingRevenuesTxt
FieldValueIRS element (for citing)
Any Property That Must Be HeldfalseAnyPropertyThatMustBeHeldInd
Review Process Unusual NC GiftsYes (true)ReviewProcessUnusualNCGiftsInd
Third Parties UsedYes (true)ThirdPartiesUsedInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceAdditional Information for Schedule MFormAndLineReferenceDesc
ExplanationWells Fargo Brokerage Account is used to sell non cash contributionsExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990 governing body review Part VI line 11THE FORM 990 IS PREPARED BY A CERTIFIED PUBLIC ACCOUNTANT AND IS REVIEWED BY CERTAIN BOARD OF DIRECTORS AND MEMBERS PRIOR TO FILING.
Conflict of interest policy compliance Part VI line 12cENFORCEMENT OF CONFLICT OF INTEREST POLICY - FINANCIAL TRANSACTIONS ARE REVIEWED ANNUALLY BY THE TREASURER AND CERTAIN MEMBERS OF THE BOARD OF DIRECTORS. POTENTIAL CONFLICTS OF INTEREST ARE BROUGHT FORWARD AND MADE SUBJECT TO THE ORGANIZATIONS CONFLICT OF INTEREST PROCEDURES, AS ENUMERATED IN ARTICLE VII OF THE ORGANIZATIONS BYLAWS.
Governing documents etc available to public Part VI line 19THE ORGANIZATIONS GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.