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Nonprofiteer
← ILLINOIS SAINT ANDREW SOCIETY OF THE SCOTTISH OLD PEOPLES HOME

Form 990 for tax year 2024

Filed by ILLINOIS SAINT ANDREW SOCIETY OF THE SCOTTISH OLD PEOPLES HOME.

Totals

Total revenue
$9,106,275
Total expenses
$10,656,874
Contributions and grants received
$1,248,591
Grants paid
$0
Program service revenue
$7,665,303
Investment income
$192,381
Other revenue
$0
Total assets, end of year
$23,986,579
Total liabilities, end of year
$576,608
Net assets or fund balances, end of year
$23,409,971
Program services expenses (Part IX)
$9,727,062
Management and general expenses
$721,340
Fundraising expenses
$208,472
Program service expenses (Part III)
$9,727,062

Program services were 91.3% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1b · Membership dues

    $48,135

  • 1f · All other contributions, gifts and grants

    $1,200,456

  • 2a · Program service revenue: RESIDENT CARE FEES

    total $6,917,886 · related or exempt $6,917,886

  • 2b · Program service revenue: CULTURAL INITIATIVES

    total $747,417 · related or exempt $747,417

  • 3 · Investment income

    total $156,865 · excluded $156,865

  • 7a · Gross sales of assets other than inventory

    securities $8,416,866

  • 7b · Less cost or other basis and sales expenses

    securities $8,381,350

  • 7c · Gain or loss

    securities $35,516

  • 7d · Net gain or loss

    total $35,516 · excluded $35,516

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $473,580 · program services $434,056 · management and general $26,699 · fundraising $12,825

  • 7 · Other salaries and wages

    total $5,054,125 · program services $4,632,325 · management and general $284,934 · fundraising $136,866

  • 8 · Pension plan contributions

    total $29,694 · program services $28,398 · management and general $492 · fundraising $804

  • 9 · Other employee benefits

    total $578,852 · program services $553,585 · management and general $9,592 · fundraising $15,675

  • 10 · Payroll taxes

    total $407,580 · program services $389,789 · management and general $6,754 · fundraising $11,037

  • 11b · Fees: legal

    total $11,427 · management and general $11,427

  • 11c · Fees: accounting

    total $44,976 · management and general $44,976

  • 11f · Fees: investment management

    total $29,507 · management and general $29,507

  • 11g · Fees: other

    total $204,812 · program services $199,717 · management and general $1,645 · fundraising $3,450

  • 12 · Advertising and promotion

    total $314,604 · program services $310,559 · management and general $3,081 · fundraising $964

  • 13 · Office expenses

    total $191,514 · program services $90,566 · management and general $83,810 · fundraising $17,138

  • 14 · Information technology

    total $49,090 · program services $42,314 · fundraising $6,776

  • 16 · Occupancy

    total $734,423 · program services $732,892 · management and general $1,531

  • 17 · Travel

    total $93,385 · program services $7,498 · management and general $83,877 · fundraising $2,010

  • 22 · Depreciation, depletion and amortization

    total $627,869 · program services $627,869

  • 23 · Insurance

    total $31,853 · management and general $31,853

  • 24a · Other expenses: RESIDENT ACTIVITIES, NU

    total $1,126,434 · program services $1,113,571 · management and general $12,863

  • 24b · Other expenses: CULTURAL CLUBS AND EVEN

    total $550,571 · program services $550,571

  • 24c · Other expenses: PROVIDER TAX

    total $70,434 · management and general $70,434

  • 24d · Other expenses: DUES AND SUBSCRIPTIONS

    total $32,144 · program services $13,352 · management and general $17,865 · fundraising $927

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $36,131 · end of year $138,501

  • 2 · Savings and temporary cash investments

    beginning of year $172,913 · end of year $284,205

  • 3 · Pledges and grants receivable

    beginning of year $13,048,333 · end of year $11,107,381

  • 4 · Accounts receivable

    beginning of year $174,879 · end of year $115,954

  • 9 · Prepaid expenses and deferred charges

    beginning of year $6,205 · end of year $37,517

  • 10a · Land, buildings and equipment: cost or other basis

    $21,126,700

  • 10b · Land, buildings and equipment: accumulated depreciation

    $11,612,699

  • 10c · Land, buildings and equipment, net

    beginning of year $10,044,582 · end of year $9,514,001

  • 11 · Investments: publicly traded securities

    beginning of year $1,743,649 · end of year $2,531,445

  • 15 · Other assets

    beginning of year $257,575 · end of year $257,575

  • 17 · Accounts payable and accrued expenses

    beginning of year $540,409 · end of year $512,860

  • 19 · Deferred revenue

    beginning of year $24,972 · end of year $32,427

  • 23 · Secured mortgages and notes payable

    beginning of year $38,802 · end of year $31,321

  • 27 · Net assets without donor restrictions

    beginning of year $14,114,480 · end of year $14,078,427

  • 28 · Net assets with donor restrictions

    beginning of year $10,765,604 · end of year $9,331,544

Mission and programs · 2024

Mission

TO NOURISH SCOTTISH IDENTITY THROUGH SERVICE, FELLOWSHIP, AND CELEBRATION OF SCOTTISH CULTURE.

  • THE 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.

    Expenses $8,787,008 · Revenue $6,917,886

  • CHICAGO SCOTS: THE ILLINOIS SAINT ANDREW SOCIETY ORGANIZES AND HOSTS A WIDE VARIETY OF EVENTS AND INITIATIVES TO EDUCATE, ENTERTAIN, PRESERVE SCOTTISH TRADITIONS AND PROMOTE BOTH TRADITIONAL AND CONTEMPORARY SCOTTISH CULTURE. THESE INCLUDE THE SCOTTISH FESTIVAL AND HIGHLAND GAMES, EDUCATIONAL SCHOLARSHIPS, SCOTTISH HISTORY CLUB, SCOTTISH GENEALOGY SOCIETY, SCOTTISH AMERICAN MUSEUM AND SCOTTISH AMERICAN HALL OF FAME.

    Expenses $940,054 · Revenue $747,417

As filed on the 2024 return.

Listed in Part VII

  • Charles Gonzalez

    CHAIR

    Total calculated
    $0
    Hours/week
    4
  • Charles Miller

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    4
  • Paul Melville

    TREASURER

    Total calculated
    $0
    Hours/week
    4
  • Virgina Van Alyea

    SECRETARY

    Total calculated
    $0
    Hours/week
    4
  • Nancy Strolle

    CHAIR OF ELDER CARE

    Total calculated
    $0
    Hours/week
    1
  • Michael Faris

    CHAIR OF GOVERNANCE

    Total calculated
    $0
    Hours/week
    1
  • Clark Fetridge

    CHAIR OF CHARITY

    Total calculated
    $0
    Hours/week
    1
  • Anthony Jones

    CHAIR OF PHILANTHROPY

    Total calculated
    $0
    Hours/week
    1
  • James Bell

    GOVERNOR

    Total calculated
    $0
    Hours/week
    1
  • Caroline Cracraft

    GOVERNOR

    Total calculated
    $0
    Hours/week
    1
  • Allan Garraway

    GOVERNOR

    Total calculated
    $0
    Hours/week
    1
  • Stuart Miller

    GOVERNOR

    Total calculated
    $0
    Hours/week
    1
  • Constance Nestor

    GOVERNOR

    Total calculated
    $0
    Hours/week
    1
  • Lynsey Sorrell

    GOVERNOR

    Total calculated
    $0
    Hours/week
    1
  • Tamara Bland

    GOVERNOR

    Total calculated
    $0
    Hours/week
    1
  • James Buik

    GOVERNOR

    Total calculated
    $0
    Hours/week
    1
  • John Cain

    GOVERNOR

    Total calculated
    $0
    Hours/week
    1
  • Euan Hague

    GOVERNOR

    Total calculated
    $0
    Hours/week
    1
  • Heather Deblasio

    GOVERNOR

    Total calculated
    $0
    Hours/week
    1
  • Joe Mallof

    GOVERNOR

    Total calculated
    $0
    Hours/week
    1
  • Paul Stack

    GOVERNOR

    Total calculated
    $0
    Hours/week
    1
  • William Bauer

    GOVERNOR

    Total calculated
    $0
    Hours/week
    1
  • John Crombie

    GOVERNOR

    Total calculated
    $0
    Hours/week
    1
  • Daniel Hutcherson

    GOVERNOR

    Total calculated
    $0
    Hours/week
    1
  • Cheryl King

    GOVERNOR

    Total calculated
    $0
    Hours/week
    1
  • Adrian Knowles

    GOVERNOR

    Total calculated
    $0
    Hours/week
    1
  • Arch Shaw

    GOVERNOR

    Total calculated
    $0
    Hours/week
    1
  • Gus Noble

    PRESIDENT

    Total calculated
    $184,947
    From this org
    $181,321
    From related orgs
    $0
    Other
    $3,626
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $181,321
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $3,626
    Filer's total
    $184,947
  • Lorrie Pena

    CHIEF FINANCIAL OFFICER

    Total calculated
    $145,944
    From this org
    $143,052
    From related orgs
    $0
    Other
    $2,892
    Hours/week
    40
  • Dawn Miller

    VP OF PHILANTHROPY

    Total calculated
    $109,383
    From this org
    $107,148
    From related orgs
    $0
    Other
    $2,235
    Hours/week
    40
  • Barbara Wirth

    DIRECTOR OF NURSING

    Total calculated
    $112,721
    From this org
    $112,721
    From related orgs
    $0
    Other
    $0
    Hours/week
    40
  • Ifeoma R Nkuku

    REGISTERED NURSE

    Total calculated
    $124,990
    From this org
    $122,385
    From related orgs
    $0
    Other
    $2,605
    Hours/week
    40
  • Luisa Mendoza

    REGISTERED NURSE

    Total calculated
    $152,288
    From this org
    $149,206
    From related orgs
    $0
    Other
    $3,082
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $149,206
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $3,082
    Filer's total
    $152,288
  • Romelean Belencion

    REGISTERED NURSE

    Total calculated
    $107,801
    From this org
    $107,801
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 2 · Substantiation required before reimbursing expenses
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART I, LINE 3
THE CEO'S SALARY WILL ADJUST EACH YEAR BASED ON THE APPROVED FINANCE COMMITTEE BUDGETED PERCENTAGE INCREASE FOR ALL STAFF. IN ADDITION, THE CEO'S COMPENSATION AND PERFORMANCE MAY BE REVIEWED AND ADJUSTED BY THE BOARD ANNUALLY. ALL SALARIES OF ALL OTHER EMPLOYEES ARE DETERMINED BY SOCIETY'S CEO & ADMINISTRATOR/HR DIRECTOR.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2024
Filed
17 November 2025
IRS schema version
2024v5.2
Source object
202543219349312759

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