1.  Set up the statement to be filtered on Statement Recipients Record Type = Student
2.  On the General Tab, we need to select the box to Create an Output Query of Statement Recipients
3.  Run this statement, thereby creating a Query of Students receiving statements
4.  In Queries, make a new Record Query, with Criteria: Billing Status=Active, Record Type=Student
5.  This gives us a Query of all Students - save and close this Query
6.  On the main Query screen, we go to File, Merge
7.  Select our Query of All Students (Query 1), then Statement Recipients (Query 2 - from the Statement we ran)
8.  Select the 4th option beneath those, to include records in Query 1, but not in both
9.  Add Output for Record Last Name and First Name, Sort by Last Name, and hit Results

For more details on Merging: How to merge queries in The Financial Edge and Education Edge