New Saint Andrews College Inc

Nonprofit profile at a glance

EIN
383906568
IRS 990 coverage
2014–2024
Forms available
Form 990 2024
Location
Moscow, ID, USA
Phone
2088821566
Rating
63
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Undergraduate College (4-year)
Affiliation
Christianity

Official website

Reported finances

Revenue
$8,068,527
Expenses
$8,140,770
Assets
$7,682,983
Liabilities
$3,524,735

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

15 people listed

Executive titles in this filing

  • BENJAMIN MERKLE (PRESIDENT)

Highest reported compensation

  • BENJAMIN MERKLE (PRESIDENT): $172,330 total reported compensation
  • ANDREW TRAUGER (CFO): $83,083 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

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

What it reported doing in 2024

New saint andrews college is a private, liberal arts college, in the classical christian tradition. The college has approximately 250 undergraduate and graduate students and employs over 45 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. 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.

Operating model

Revenue model
Earned-program. 85% of the money available for current operations came from fees and other program revenue.
Distribution model
Hybrid. The nonprofit split its reported program spending across 78% for direct work, and 22% for grants.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence.

Rating breakdown

  • Financial Efficiency: 43
  • Transparency & Controls: 71
  • Accountability: 91
  • Sustainability: 35
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 48.5%; rating input score 48
  • Program expense ratio: 48.4%; rating input score 48
  • Fundraising efficiency: $1.52 raised per $1 spent on fundraising; rating input score 4; 4th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 92.3%; rating input score 92; 23rd percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -0.9%; rating input score 30; 30th percentile among comparable filings
  • Total-asset coverage ratio: 0.94; rating input score 35; 35th percentile among comparable filings
  • Liabilities to assets ratio: 0.46; rating input score 23; 23rd percentile among comparable filings
  • Officer compensation ratio: 3.1%; rating input score 68; 68th percentile among comparable filings

Growth

  • Program expense growth: 10% per year; rating input score 100; 64th percentile among comparable filings
  • Revenue growth: 14.1% per year; rating input score 100; 80th percentile among comparable filings
  • Asset growth: 7.9% per year; rating input score 100; 49th percentile among comparable filings

Details

  • Where the money goes: 48.5% of revenue deployed · 48.4% of spending went to programs
  • Governance: 12 of 13 board members independent · 8 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $3.9M in reported program spending
  • Leadership: top reported pay $172K · 15 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 33 of 34 current checks pass · 1 finding to review
  • Schedules: 8 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 11 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Financial Efficiency: Mission deployment rate scored 48/100.
  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 48/100.
  • High — Financial Efficiency: Fundraising efficiency scored 4/100.
  • Moderate — Sustainability: Operating margin scored 30/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 35/100.
  • Review — Accountability: Governance controls: Form 990 shared with the board not reported.
  • High — Sustainability: Liabilities to assets ratio scored 23/100.
  • Moderate — Transparency & Controls: Schedule D land buildings reconciliation did not reconcile in the filed values.