2026-01-15T07:16:58-06:00 2025-06-30 621114363 HENDERSON HUTCHERSON & MCCULLOUGH PLLC 1200 MARKET STREET CHATTANOOGA TN 37402 990 2024-07-01 620475694 ST ANDREW'S-SEWANEE SCHOOL STAN 9315985651 290 QUINTARD RD SEWANEE TN 373753000 JANE BROWN CHIEF FINANCIAL OFFICER 9315985651 2026-01-14 1 1 KAREN A CLEMENT CPA P00750546 4237567771 2026-01-14 2024 2025-03-06 01:10:19Z JANE BROWN 290 QUINTARD ROAD SEWANEE TN 373753000 16599635 0 X WWW.SASWEB.ORG X 1981 TN HONORING ITS EPISCOPAL HERITAGE AS AN INCLUSIVE CHRISTIAN COMMUNITY, ST. ANDREW'S-SEWANEE SCHOOL OFFERS A SUPERIOR COLLEGE PREPARATORY EDUCATION, BRINGING ALL STUDENTS TO A RICHER SPIRITUAL, INTELLECTUAL, SOCIAL, PHYSICAL, AND AESTHETIC AWARENESS SO THAT THEY MIGHT LEAD LIVES OF HONOR AND LOVING SERVICE TO GOD AND OTHERS. 22 22 87 0 0 0 2848302 4072267 7015835 7371391 726790 2567106 2725278 2390246 13316205 16401010 0 0 0 0 4664445 4460791 0 0 318065 5959978 6125219 10624423 10586010 2691782 5815000 41556025 47249226 1601885 1480086 39954140 45769140 X HONORING ITS EPISCOPAL HERITAGE AS AN INCLUSIVE CHRISTIAN COMMUNITY, ST. ANDREW'S-SEWANEE SCHOOL OFFERS A SUPERIOR COLLEGE PREPARATORY EDUCATION, BRINGING ALL STUDENTS TO A RICHER SPIRITUAL, INTELLECTUAL, SOCIAL, PHYSICAL, AND AESTHETIC AWARENESS SO THAT THEY MIGHT LEAD LIVES OF HONOR AND LOVING SERVICE TO GOD AND OTHERS. 0 0 8567338 9142513 PROVIDE HIGH QUALITY COLLEGE PREPARATORY EDUCATION FOR MIDDLE AND HIGH SCHOOL STUDENTS (APPROXIMATELY 200) WITHIN A COMMUNITY THAT EMBODIES LIFE-LONG LEARNING ENHANCED BY ATHLETIC, ARTISTIC, AND SPIRITUAL NURTURE. 8567338 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 106 0 1 87 1 0 0 0 0 1 1 0 0 0 0 0 0 0 X 22 22 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 TN X JANE BROWN 9315985651 290 QUINTARD ROAD SEWANEE TN 37375 X MISHOE BRENNECKE TRUSTEE 0.00 X 0 0 0 M JANE EAVES TRUSTEE 0.00 X 0 0 0 NEWTON F MOLLOY III TRUSTEE 0.00 X 0 0 0 KELLEY BLACK TRUSTEE 0.00 X 0 0 0 DAN BACKLUND TRUSTEE 0.00 X 0 0 0 HENRY LODGE TRUSTEE 0.00 X 0 0 0 JAY FISHER TRUSTEE - VICE PRESIDENT 0.00 X X 0 0 0 COL ROBERT T UTLAUT TRUSTEE - PAST PRESIDENT 0.00 X X 0 0 0 PHILIP K WOODLIEF TRUSTEE - PRESIDENT 0.00 X X 0 0 0 DOROTHY NEALE TRUSTEE - SECRETARY 0.00 X X 0 0 0 ANDREW RUFFNER TRUSTEE - TREASURER 0.00 X X 0 0 0 KATE ARCHAMBAULT TRUSTEE 0.00 X 0 0 0 JOHN BAUERSCHMIDT TRUSTEE 0.00 X 0 0 0 EUNICE COLMORE TRUSTEE 0.00 X 0 0 0 JAROD MOTLEY TRUSTEE 0.00 X 0 0 0 ANDREW DINSMORE TRUSTEE 0.00 X 0 0 0 KATHERINE SHEELER TRUSTEE 0.00 X 0 0 0 TERENCE SHEPHERD TRUSTEE 0.00 X 0 0 0 ANDREW HARD TRUSTEE 0.00 X 0 0 0 SARAH METZGAR STEFFNER TRUSTEE 0.00 X 0 0 0 MOLLY SCHAEFER STILL TRUSTEE 0.00 X 0 0 0 WILLIAM WADE TRUSTEE 0.00 X 0 0 0 KENT WESTBERRY TRUSTEE 0.00 X 0 0 0 KARL SJOLUND HEAD OF SCHOOL 40.00 X 211336 0 34056 ELIZABETH BROWN EMPLOYEE 40.00 X 158931 0 14063 ROBERT BLACK EMPLOYEE 40.00 X 120928 0 6282 LESLEY COLE EMPLOYEE 40.00 X 128934 0 8899 620129 0 63300 4 0 1 0 0 4072267 163568 4072267 TUITION & FEES 611600 7248064 7248064 OTHER SERVICES 611710 123327 123327 7371391 853231 853231 1912500 198625 1713875 1713875 1713875 33713 0 33713 33713 REALIZED/UNREALIZED LOSS ON INVES 523000 2332999 2332999 INSURANCE PROCEEDS 524126 23534 23534 2356533 16401010 9142513 0 3186230 X 245392 179261 52551 13580 4215399 3079377 902735 233287 10118 10118 47208 47208 6545 6545 60306 24529 35777 172072 128387 26246 17439 49441 49441 805923 720521 85402 226022 7324 218698 FINANCIAL AID 2152917 2152917 FOOD 747569 747114 455 UTILITIES 427016 362964 64052 EDUCATION-GENERAL 255138 255138 1164944 909806 201379 53759 10586010 8567338 1700607 318065 2101 2225 4032440 6256035 440413 293866 123897 3459 7644 13746 2197 16038 32065173 20367458 10914356 11697715 25942383 28939532 90594 26610 41556025 47249226 153012 425883 442309 348779 560526 340015 446038 365409 1601885 1480086 X 11772646 16626644 28181494 29142496 39954140 45769140 41556025 47249226 5815000 0 X X 0 1 X 1 0 X 1922583 2690311 3011094 1588485 4072267 13284740 1922583 2690311 3011094 1588485 4072267 13284740 3478484 9806256 336454 370814 455836 738935 853231 2755270 16040010 35604044 0.61140 0.68740 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 26756082 4842440 2874440 1371952 33101010 24602081 84263 2940118 870380 26756082 21321721 1780347 2726055 1226042 24602081 23769627 1479779 -2894529 1033156 21321721 18690467 913132 5615296 1449268 23769627 0.14000 0.52000 0.34000 0 0 80930 80930 27396912 20367458 7029454 589452 589452 1630933 1630933 2366946 2366946 11697715 CASH AND CASH EQUIVALENTS 642827 F EQUITY SECURITIES 21277326 F FIXED INCOME SECURITIES 7019379 F 28939532 ACCRUED PAYROLL 325251 AGENCY FUNDS 13245 FAEF COMPUTER LEASES 1981 SHORT-TERM LEASE LIABILITY 24932 365409 X 14248093 0 14248093 2152917 2152917 16401010 8433093 0 8433093 2152917 2152917 10586010 PART V, LINE 4: THE PRIMARY FINANCIAL OBJECTIVE OF THE ENDOWMENT IS TO PROVIDE FUNDS FOR THE CURRENT AND FUTURE SUPPORT OF THE OPERATIONS OF THE SCHOOL. PART X, LINE 2: THE SCHOOL IS EXEMPT, BY STATUTE, FROM FEDERAL AND STATE INCOME TAXES. HOWEVER, THE SCHOOL MAY BE SUBJECT TO TAX ON UNRELATED BUSINESS INCOME. THIS INCOME IS REPORTED ON THE FEDERAL FORM 990-T AS UNRELATED BUSINESS INCOME. THE SCHOOL FOLLOWS THE GUIDANCE OF FASB ASC TOPIC 740, INCOME TAXES "ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES". BASED ON MANAGEMENT'S ASSESSMENT, THE SCHOOL HAS CONCLUDED THAT THERE ARE NO SIGNIFICANT UNCERTAIN TAX POSITIONS REQUIRING RECOGNITION OR DISCLOSURE IN ITS FINANCIAL STATEMENTS. THE SCHOOL'S EVALUATION WAS PERFORMED FOR TAX YEARS ENDED JUNE 30, 2022 THROUGH JUNE 30, 2025, FOR FEDERAL INCOME TAX, THE YEARS THAT REMAIN SUBJECT TO EXAMINATION BY MAJOR TAX JURISDICTIONS AS OF JUNE 30, 2025 PART XI, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 NOTICES PUT IN NEWSPAPERS X 0 0 0 0 0 0 0 0 0 KARL SJOLUND HEAD OF SCHOOL 211336 0 0 0 0 0 0 0 34056 0 245392 0 0 0 ELIZABETH BROWN EMPLOYEE 158931 0 0 0 0 0 0 0 14063 0 172994 0 0 0 X 9 FAIR MARKET VALUE 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B A DRAFT COPY OF THE 990 WILL BE SENT TO THE AUDIT COMMITTEE FOR REVIEW. UPON FINAL APPROVAL BY THE AUDIT COMMITTEE OF THE 990 THE CHIEF FINANCIAL OFFICER WILL MAIL THE 990 TO THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C THE HEAD OF SCHOOL OF THE ORGANIZATION MAINTAINS FORMS IN EACH EMPLOYEE'S PERSONNEL FILE. THE BOARD SIGNS AND DISCLOSES A NEW CONFLICT OF INTEREST POLICY AT THE BEGINNING OF EACH ACADEMIC YEAR. IF ANY PROBLEMS ARISE DURING THE YEAR THE EMPLOYEE CAN REPORT IT TO THE HEAD OF SCHOOL AT ANY TIME. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF TRUSTEE'S DETERMINES THE HEAD OF SCHOOL SALARY. THE HEAD OF SCHOOL DETERMINES ALL OTHER EMPLOYEE'S COMPENSATION. FORM 990, PART VI, SECTION C, LINE 18 THE ORGANIZATION MAKES ITS 990 AND 990-T AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, WHISTLEBLOWER POLICY, DOCUMENT RETENTION POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 24E MISCELLANEOUS EXPENSE: PROGRAM SERVICE EXPENSES 134,715. MANAGEMENT AND GENERAL EXPENSES 54,668. FUNDRAISING EXPENSES 2,439. TOTAL EXPENSES 191,822. REPAIR/MAINT-GROUNDS: PROGRAM SERVICE EXPENSES 153,973. MANAGEMENT AND GENERAL EXPENSES 22,840. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 176,813. ATHLETICS: PROGRAM SERVICE EXPENSES 146,868. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 146,868. PPRRSM: PROGRAM SERVICE EXPENSES 133,457. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 133,457. CONSULTANT FEES EXP: PROGRAM SERVICE EXPENSES 49,295. MANAGEMENT AND GENERAL EXPENSES 41,878. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 91,173. SUPPLIES: PROGRAM SERVICE EXPENSES 50,554. MANAGEMENT AND GENERAL EXPENSES 15,199. FUNDRAISING EXPENSES 20,859. TOTAL EXPENSES 86,612. FUNDRAISING: PROGRAM SERVICE EXPENSES 44,337. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 28,474. TOTAL EXPENSES 72,811. COMPUTER: PROGRAM SERVICE EXPENSES 48,330. MANAGEMENT AND GENERAL EXPENSES 15,760. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 64,090. CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 40,398. MANAGEMENT AND GENERAL EXPENSES 7,129. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 47,527. COPIER EXPENSE: PROGRAM SERVICE EXPENSES 18,029. MANAGEMENT AND GENERAL EXPENSES 19,454. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 37,483. PROFESSIONAL DEVELOPMENT: PROGRAM SERVICE EXPENSES 22,789. MANAGEMENT AND GENERAL EXPENSES 4,113. FUNDRAISING EXPENSES 1,987. TOTAL EXPENSES 28,889. DUES & SUBSCRIPTIONS: PROGRAM SERVICE EXPENSES 3,452. MANAGEMENT AND GENERAL EXPENSES 24,704. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 28,156. EQUIPMENT RENTAL & MAINTENANCE: PROGRAM SERVICE EXPENSES 15,328. MANAGEMENT AND GENERAL EXPENSES 5,124. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 20,452. RECRUITING: PROGRAM SERVICE EXPENSES 16,848. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 16,848. RESTRICTED FUND EXPENSES: PROGRAM SERVICE EXPENSES 15,638. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 15,638. BAD DEBT: PROGRAM SERVICE EXPENSES 15,648. MANAGEMENT AND GENERAL EXPENSES -11,015. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,633. PRINTING & PUBLICATIONS: PROGRAM SERVICE EXPENSES 147. MANAGEMENT AND GENERAL EXPENSES 1,525. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,672. 990 PART XII PAGE 12 LINE 2D THE OVERSIGHT PROCESS OR SELECTION PROCESS FOR THE FINANCIAL AUDIT HAS NOT CHANGED FROM THE PRIOR YEAR.