Civic Intelligence

New Saint Andrews College Inc

EIN 38-3906568 • 501(c)3 • Moscow, ID

Profile

The purpose of new saint andrews college is to graduate leaders who shape culture living faithfully under the lordship of jesus christ.

405 Main StreetMoscow, ID 83843

www.nsa.edu

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

77th percentile

0.46x

Higher debt load relative to assets than 77% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Liabilities / Revenue

72nd percentile

0.44x

Higher debt load relative to revenue than 72% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Net Margin

34th percentile

-0.9%

Higher net margin than 34% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Top Officer Pay

66th percentile

$172,330

Higher top officer pay than 66% of similar nonprofits.

Top officer pay equals 2.1% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Asset Growth

77th percentile

17%

Faster asset growth than 77% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Revenue Growth

66th percentile

17%

Faster revenue growth than 66% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Assets

Up

$7,682,983

Up $1,094,993 (+17%) from 2024

Liabilities

Up

$3,524,735

Up $1,167,236 (+50%) from 2024

Net Assets

Down

$4,158,248

Down $72,243 (-1.7%) from 2024

Revenue

Up

$8,068,527

Up $1,189,189 (+17%) from 2024

Expenses

Up

$8,140,770

Up $1,512,551 (+23%) from 2024

Net Income

Down

-$72,243

Down $323,362 (-129%) from 2024

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$8.0M$6.0M$4.0M$2.0M$0Assets 2014: $3,086,221Liabilities 2014: $1,624,597Net Assets 2014: $1,461,6242014Assets 2015: $3,031,005Liabilities 2015: $1,531,195Net Assets 2015: $1,499,8102015Assets 2016: $3,037,165Liabilities 2016: $1,488,400Net Assets 2016: $1,548,7652016Assets 2017: $3,968,685Liabilities 2017: $1,470,303Net Assets 2017: $2,498,3822017Assets 2018: $5,375,111Liabilities 2018: $2,654,819Net Assets 2018: $2,720,2922018Assets 2019: $5,377,793Liabilities 2019: $2,523,647Net Assets 2019: $2,854,1462019Assets 2020: $5,557,736Liabilities 2020: $2,849,864Net Assets 2020: $2,707,8722020Assets 2021: $5,970,102Liabilities 2021: $3,148,302Net Assets 2021: $2,821,8002021Assets 2022: $6,400,255Liabilities 2022: $2,710,345Net Assets 2022: $3,689,9102022Assets 2023: $6,056,317Liabilities 2023: $2,076,945Net Assets 2023: $3,979,3722023Assets 2024: $6,587,990Liabilities 2024: $2,357,499Net Assets 2024: $4,230,4912024Assets 2025: $7,682,983Liabilities 2025: $3,524,735Net Assets 2025: $4,158,2482025

Highlighted filing

2025

Assets$7,682,983
Liabilities$3,524,735
Net Assets$4,158,248

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$10M$5.0M$0-$5.0MRevenue 2014: $3,337,715Expenses 2014: $1,875,600Net Income 2014: $1,462,1152014Revenue 2015: $1,815,632Expenses 2015: $1,776,842Net Income 2015: $38,7902015Revenue 2016: $2,074,573Expenses 2016: $2,025,446Net Income 2016: $49,1272016Revenue 2017: $3,169,918Expenses 2017: $2,220,881Net Income 2017: $949,0372017Revenue 2018: $2,708,339Expenses 2018: $2,486,342Net Income 2018: $221,9972018Revenue 2019: $2,978,193Expenses 2019: $2,844,339Net Income 2019: $133,8542019Revenue 2020: $2,923,874Expenses 2020: $3,070,148Net Income 2020: -$146,2742020Revenue 2021: $3,488,133Expenses 2021: $3,374,205Net Income 2021: $113,9282021Revenue 2022: $5,399,680Expenses 2022: $4,531,570Net Income 2022: $868,1102022Revenue 2023: $5,669,796Expenses 2023: $5,380,334Net Income 2023: $289,4622023Revenue 2024: $6,879,338Expenses 2024: $6,628,219Net Income 2024: $251,1192024Revenue 2025: $8,068,527Expenses 2025: $8,140,770Net Income 2025: -$72,2432025

Highlighted filing

2025

Revenue$8,068,527
Expenses$8,140,770
Net Income-$72,243

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.68$3.52$4.16$8.07$8.14$0.07
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.59$2.36$4.23$6.88$6.63$0.25
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.06$2.08$3.98$5.67$5.38$0.29
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.40$2.71$3.69$5.40$4.53$0.87
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.97$3.15$2.82$3.49$3.37$0.11
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.56$2.85$2.71$2.92$3.07$0.15
2019Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$5.38$2.52$2.85$2.98$2.84$0.13
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.38$2.65$2.72$2.71$2.49$0.22
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.97$1.47$2.50$3.17$2.22$0.95
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.04$1.49$1.55$2.07$2.03$0.05
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.03$1.53$1.50$1.82$1.78$0.04
2014Summary only. Only limited summary data is available for this year.$3.09$1.62$1.46$3.34$1.88$1.46
Latest Detailed Filing

The latest 2025 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Feb 7, 2023
Return Version
2021v4.0
Gross Receipts
$5,399,680
Mission and Program Overview

Mission

Our purpose at new saint andrews is to graduate leaders who shape culture by living faithfully under the lordship of jesus christ.

Provide the highest quality education from a distinctively christian and reformed perspective.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,959,276$4,285,280▲ $326,004
Cash and Non-Interest-Bearing Accounts$880,060$1,257,308▲ $377,248
Pledges and Grants Receivable$792,000$600,000▼ $192,000
Accounts Receivable$93,083$110,998▲ $17,915
Prepaid Expenses and Deferred Charges$166,457$50,000▼ $116,457
Inventories for Sale or Use$41,484$49,366▲ $7,882
Total Assets$5,970,102$6,400,255▲ $430,153
Other Assets Total$37,742$47,303▲ $9,561
Liabilities
Unsecured Notes Loans Payable$1,568,494$1,526,328▼ $42,166
Deferred Revenue$1,564,698$1,099,347▼ $465,351
Accounts Payable and Accrued Expenses$15,110$84,670▲ $69,560
Total Liabilities$3,148,302$2,710,345▼ $437,957
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,545,115$3,112,419▲ $1,567,304
Net Assets With Donor Restrictions$1,276,685$577,491▼ $699,194
Total Net Assets Fund Balance$2,821,800$3,689,910▲ $868,110
Total Liabilities and Net Assets / Fund Balance$5,970,102$6,400,255▲ $430,153

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,183,037$293,267-
Other Land Buildings$284,218--
Land$661,000--
Equipment$157,025$173,368-

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2022$35,145$12,717--$47,862
2021$31,010$4,135--$35,145
2020$28,275$2,735--$31,010
2019$14,570$13,705--$28,275
2018-$14,570--$14,570
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Benjamin MerklePresidentFT$99,557$99,557
Andrew TraugerCFOFT$45,500$45,500

Board Members and Trustees

NameTitle
Luke JankovicChair/direct
Carlos PliegoDirector
Csaba LeidenfrostDirector
Douglas J WilsonDirector
Edwin LangDirector
Francis FoucachonDirector
Israel WaitmanDirector
Toby SumpterDirector
Wilbur Carson Sensing IiiDirector
Cr WileyTrustee/dire
Jess MonnetteTrustee/dire
Tyler HatcherTrustee/dire
William ChurchSecretary/di

Highest Paid Contractors

ContractorServicesLocationCompensation
Canon PressConsulting207 N MAIN ST, Moscow, ID 83843$266,167
Revenue and Support

Revenue Composition

Contributions and Grants
$1,530,862
Program Service Revenue
$3,785,588
Investment Income
$326
Other Revenue
$82,904
All Other Contributions
$1,530,862
Change in Net Assets
$868,110

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,780,014
Revenue Not Reported on Financial Statements
$619,666
Revenue Not Reported on Form 990
$36,000
Other Revenue Adjustments
$619,666
Total Revenue per Audited Statements
$4,816,014
Total Revenue per Form 990
$5,399,680
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,464,575
Other Expenses$1,447,329
Grants and Similar Amounts Paid$619,666
Total Fundraising Expense$121,758
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,627,086$340,851$65,258$2,033,195
Grants to Domestic Individuals$619,666--$619,666
Advertising$6,500$305,000$970$312,470
Payroll Taxes$167,239$35,034$6,707$208,980
Current Officers, Directors, Trustees, and Key Employees$116,084$24,318$4,655$145,057
Travel$102,638$19,841$15,822$138,301
Occupancy$77,708$13,771$1,719$93,198
Office Expenses$66,092$23,053$1,921$91,066
Comp Disqual Persons$61,895$12,966$2,482$77,343
Fees for Services Other$49,712$20,945$116$70,773
Information Technology$36,224$17,976$14,148$68,348
Other Expenses$68,310$283,050$3,078$68,310
Interest$48,190$12,568$2,204$62,962
Depreciation Depletion$44,667$9,732$1,060$55,459
Insurance$35,392$9,231$1,618$46,241
Conferences and Meetings$7,614$25,438-$33,052
Total Functional Expenses$3,256,038$1,153,774$121,758$4,531,570

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$4,531,570
Total Expenses per Audited Statements$3,947,904
Expenses per Audited Statements$3,911,904
Expenses Not Reported on Financial Statements$619,666
Other Expense Adjustments$619,666
Expenses Not Reported on Form 990$36,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Gordon L WilsonFamily - BoardEmploymentNo$77,342
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
Yes
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI

Line 14: new saint andrews college is in the process of formally adopting a document retention and destruction policy.

Form 990, Page 6, Part VI, Line 2

Douglas wilson luke jankovic, ben merkle family

Form 990, Page 6, Part VI, Line 11B

The form 990 was reviewed by the finance director and distributed to the members of the governing body for review prior to filing.

Form 990, Page 6, Part VI, Line 12C

Each director of the college is required to submit financial transactions between themselves and the college to the board for review and approval including transaction between the college and entities in which the director has an iterest either financially or as an officer or director. The determination of a conflict of interest is made by the board of directors. Interested directors are not permitted to vote on matters in which they have a potential conflict of interest.

Form 990, Page 6, Part VI, Line 15A

The board of directors formed a committee for consideration of the president's compensation. This committee researched comparables with regard to positions of like responsibility at other christian colleges of like size and scope. In a recent prior year, the committee retained a consultant specializing in executive search.

Form 990, Page 6, Part VI, Line 15B

The determination of the pay of other employees is delegated to the president of the college. Compensation of administrative personnel is recommended by the chief financial officer. Compensation of academic personnel is recommended by the academic dean. Comparability information is generated based upon public data published by the university of idaho, with appropriate adjustment for scope and size.

Form 990, Page 6, Part VI, Line 19

The organization's governing documents, conflict of interest policy and financial statements are not made available to the public.

Filing and Contact Details

Filer

Filer Name
New Saint Andrews College Inc
EIN
38-3906568
Phone
2088821566
Address
405 MAIN STREET, MOSCOW, ID 83843

Signing Officer

Name
Benjamin Merkle
Title
President
Phone
2088821566
Signed
2023-02-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Benjamin Merkle
Formed
2013
Legal Domicile
Id
Voting Board Members
13
Independent Board Members
13
Employees
109
Volunteers
10

Preparer

Firm
David C Moja CPA
Address
PO BOX 531, REIDSVILLE, GA 30453
Preparer
Dave Moja
Phone
3212589907
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4A

New saint andrews college is a private, liberal arts college, in the classical christian tradition. The college has approximately 230 undergraduate and graduate students and employs over 30 faculty and staff. It's unique limited enrollment model keeps faculty-student ratios low and provides for the highest levels of accountability among faculty and students alike. The college is accredited by the transnational association of christian colleges and schools and is recognized by the u.s. Department of education and the council for higher education accreditation. The college is an affiliate member of the council of christian colleges and universities. While the college offers an associate's degree, as well as three different master's degrees, the main focus of the college is a four- year bachelor of arts in liberal arts and culture. The curriculum focuses on asserting the lordship of jesus christ over all of life. The mission of the school is to graduate leaders who shape culture, living faithfully under the lordship of jesus christ. On principle the college takes no federal money. Instead, the college works to keep tuition affordable and its graduates debt-free. The college promotes scholarly and artistic initiatives that will serve the community of the palouse, as well as the broader church. The college makes its library available to the public, opens it doors for the community's annual artwalk, funds translation and literary projects that are made available online, etc.

Form 990, Part XI, Line 9

Scholarships -619,666 scholarships 619,666

Financial Statement Notes

Schedule D, Page 4, Part XI, Line 4B

SCHOLARSHIPS 619,666

Schedule D, Page 4, Part XII, Line 4B

SCHOLARSHIPS 619,666

Raw XML AppendixShowing 400 of 570 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990/ActivityOrMissionDesc0PROVIDE THE HIGHEST QUALITY EDUCATION FROM A DISTINCTIVELY CHRISTIAN AND REFORMED PERSPECTIVE.
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IRS990/Desc0NEW SAINT ANDREWS COLLEGE IS A PRIVATE, LIBERAL ARTS COLLEGE, IN THE CLASSICAL CHRISTIAN TRADITION. THE COLLEGE HAS APPROXIMATELY 230 UNDERGRADUATE AND GRADUATE STUDENTS AND EMPLOYS OVER 30 FACULTY AND STAFF. IT'S UNIQUE LIMITED ENROLLMENT MODEL KEEPS FACULTY-STUDENT RATIOS LOW AND PROVIDES FOR THE HIGHEST LEVELS OF ACCOUNTABILITY AMONG FACULTY AND STUDENTS ALIKE. THE COLLEGE IS ACCREDITED BY THE TRANSNATIONAL ASSOCIATION OF CHRISTIAN COLLEGES AND SCHOOLS AND IS RECOGNIZED BY THE U.S. DEPARTMENT OF EDUCATION AND THE COUNCIL FOR HIGHER EDUCATION ACCREDITATION. THE COLLEGE IS AN AFFILIATE MEMBER OF THE COUNCIL OF CHRISTIAN COLLEGES AND UNIVERSITIES. WHILE THE COLLEGE OFFERS AN ASSOCIATE'S DEGREE, AS WELL AS THREE DIFFERENT MASTER'S DEGREES, THE MAIN FOCUS OF THE COLLEGE IS A FOUR- YEAR BACHELOR OF ARTS IN LIBERAL ARTS AND CULTURE. THE CURRICULUM FOCUSES ON ASSERTING THE LORDSHIP OF JESUS CHRIST OVER ALL OF LIFE. THE MISSION OF THE SCHOOL IS TO GRADUATE LEADERS WHO SHAPE CULTURE, LIVING FAITHFULLY UNDER THE LORDSHIP OF JESUS CHRIST. ON PRINCIPLE THE COLLEGE TAKES NO FEDERAL MONEY. INSTEAD, THE COLLEGE WORKS TO KEEP TUITION AFFORDABLE AND ITS GRADUATES DEBT-FREE. THE COLLEGE PROMOTES SCHOLARLY AND ARTISTIC INITIATIVES THAT WILL SERVE THE COMMUNITY OF THE PALOUSE, AS WELL AS THE BROADER CHURCH. THE COLLEGE MAKES ITS LIBRARY AVAILABLE TO THE PUBLIC, OPENS IT DOORS FOR THE COMMUNITY'S ANNUAL ARTWALK, FUNDS TRANSLATION AND LITERARY PROJECTS THAT ARE MADE AVAILABLE ONLINE, ETC.
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