New St. Andrews College 
The information on this page was last updated 12/12/2025. If you see errors or omissions, please email: [email protected]
Summary
Graduating leaders who shape culture living faithfully under the Lordship of Jesus Christ.
Contact information
Mailing address:
New St. Andrews College
P.O. Box 9025
405 S. Main St
Moscow, ID 83843
Website: nsa.edu
Phone: 208-882-1566
Email: [email protected]
Organization details
EIN: 383906568
CEO/President: Benjamin Merkle
Chairman: Doug Wilson
Board size: 13
Founder:
Ruling year: 2014
Tax deductible: Yes
Fiscal year end: 05/31
Member of ECFA: No
Member of ECFA since:
Purpose
Our vision is for New Saint Andrews College to remain faithful to God over the course of generations, serving as a steadfast classical Christian liberal arts college, one that remains thoroughly Trinitarian, robustly Protestant and Reformed, and decidedly evangelical. Building on the foundation of the absolute authority of Scripture, we intend for the College to remain committed to the ancient truths of Nicea and Chalcedon, and to the system of solid Reformed doctrine coupled with warm evangelical experience, as represented by the Westminster Confession of Faith.
Mission statement
New Saint Andrews College exists to graduate leaders who shape culture living faithfully under the Lordship of Jesus Christ.
Statement of faith
The Triune God is the one uncreated Creator of all things that exist in heaven and on earth, and there is a fundamental divide between the Creator and His creation. This one God is eternally existent in three Persons: Father, Son, and Holy Spirit. His Majesty is omnipotent, omnipresent, omniscient, and limited by nothing other than His own nature and character. He is holy, righteous, good, just, loving, and full of mercy.
In the beginning, God created the material universe from nothing in six ordinary days. He spoke, and by the Word of His power, it was. Our science on the nature and time of this event must be determined in full submission to God's Word.
Our first father Adam was our federal head and representative. He was created innocent, but through the temptation of Satan and his rebellion against the express Word of God, plunged himself and his entire posterity, represented in him, into the hopelessness of death in sin. This sin is lawlessness-an attempt to live apart from the law and Word of God. Since that first great apostasy, no descendant of Adam has escaped from the physical death of lawlessness and the judgment of hell apart from efficacious grace.
The Lord Jesus Christ is, according to the flesh, a descendant of David and sits on David's throne. He is, at the same time, God incarnate, born of the Virgin Mary. He is one person with two distinct natures-fully man and fully God. As a man, He is our elder brother and High Priest before God, representing us to God the Father. As God, He is the visible image of the invisible Father, representing God to us.
Because all sons of Adam are spiritually dead, they are consequently incapable of saving themselves. But out of His sovereign mercy, God the Father elected a countless number to eternal salvation, leaving the remainder to their sinful desires. When the time was right, the Lord Jesus Christ died on the cross and was raised to life bodily from the grave as an efficacious redemption for the elect. Thus, He secured the salvation of His church, for which He laid down His life. And at the point of each individual's conversion, the Holy Spirit brings resurrecting grace, effectually calling him by His power, with the result of repentance and faith.
The sixty-six books of the Old and New Testaments are the Word of God, infallible in all they affirm and exhibit. The Word has divine authority in everything it addresses, and it addresses everything. In no way should the Scriptures be brought to the judgment seat of human reason; rather, we must rationally and submissively study the Word granted to us.
The grace of God in the gospel does not set aside the law of God; rather, it establishes it. To the one who believes, the law of God is precious, and through faith the law is established. The law stands as God's testimony of His own righteous character; as such, it cannot be altered by anything other than God's express Word. Consequently, we receive the entire Bible, Old and New Testaments, as fully containing the will of God for us. To all who do not believe, the law of God condemns them in their self-righteousness.
When God is pleased to bless the proclamation of His gospel, the result will always be a visible collection of saints bound in covenant to Him. They will be characterized through their assembly around the preached Word, their faithful administration of baptism and the Lord's Supper, and their orderly and disciplined government according to the Word of God.
As believers present the gospel to those who remain in rebellious unbelief, there must be no halfway compromise with that unbelief. Every thought, which necessarily includes our teaching, apologetics, and evangelism, is to be made captive to the Word of God, in obedience to Christ, and every tongue is to glorify the Father.
As the gospel of Christ is proclaimed throughout the world, the result will be the gradual transformation and salvation of the world. Prior to Christ's return, the earth will be as full of the knowledge of the Lord as the waters cover the sea, and the whole earth will be full of His glory.
As the Great Commission is progressively fulfilled, this necessarily will create challenges with regard to church/state relations. As the Reformational confessions referenced in the preamble above were adopted in the context of established state churches, it is important for us to confess that we rather affirm the "mere Christendom" approach of the American version of the Westminster Confession of Faith, wherein the magistrate serves as the deacon of God and is not religiously neutral, but makes no distinction between the protestant churches of our common Lord.
We believe that God wonderfully and immutably creates each person as male or female. These two distinct, complementary genders together reflect the image and nature of God. Rejection of one's biological sex is a rejection of the image of God within that person.
We believe that the term "marriage" has only one meaning: the uniting of one man and one woman in a single, exclusive union, as delineated in Scripture. We believe that God intends sexual intimacy to occur only between a man and a woman who are married to each other. We believe that God has commanded that no intimate sexual activity be engaged in outside of a marriage between a man and a woman.
We believe that any form of sexual immorality (including adultery, fornication, homosexual behavior, bisexual conduct, bestiality, incest, and use of pornography) is sinful and offensive to God.
We believe that in order to preserve the function and integrity of New Saint Andrews College as a Christian ministry, and to provide a biblical role model to the students of New Saint Andrews College and the community, it is imperative that all persons employed by New Saint Andrews College in any capacity, or who serve as volunteers, or who attend as students, agree to and abide by this statement on Marriage, Gender, and Sexuality.
We believe that God offers redemption and restoration to all who confess and forsake their sin, seeking His mercy and forgiveness through Jesus Christ.
We believe that every person must be afforded compassion, love, kindness, respect, and dignity. Hateful and harassing behavior or attitudes directed toward any individual are to be repudiated and are not in accord with Scripture nor the doctrines of New Saint Andrews College.
We believe that all human life is sacred and created by God in His image. Human life is of inestimable worth in all its dimensions, including unborn babies, the aged, the physically or mentally challenged, and every other stage or condition from conception through natural death. We are therefore called to defend, protect, and value all human life.
The statement of faith does not exhaust the extent of our beliefs. The Bible itself, as the inspired and infallible Word of God that speaks with final authority concerning truth, morality, and the proper conduct of mankind, is the sole and final source of all that we believe. For purposes of New Saint Andrews College's faith, doctrine, practice, policy, and discipline, the session of elders of Christ Church, Moscow, is the college's final interpretive authority on the Bible's meaning and application.
Articles
| 1/23/2026 | Truth At Work Resigns From the ECFA |
Donor confidence score
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Transparency grade
D
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Financial efficiency ratings
Sector: Colleges/Universities
| Category | Rating | Overall rank | Sector rank |
| Overall efficiency rating | | 1140 of 1420 | 130 of 155 |
| Fund acquisition rating | | 1402 of 1420 | 153 of 155 |
| Resource allocation rating | | 1403 of 1420 | 152 of 155 |
| Asset utilization rating | | 84 of 1421 | 6 of 155 |
To understand our financial efficiency ratings, click here.
Financial ratios
| Funding ratios | Sector median | 2025 | 2024 | 2023 | 2022 | 2021 |
Return on fundraising efforts Return on fundraising efforts = Fundraising expense / Total contributions | 13% | 66% | 46% | 47% | 8% | 18% |
Fundraising cost ratio Fundraising cost ratio = Fundraising expense / Total revenue | 2% | 10% | 10% | 11% | 2% | 5% |
Contributions reliance Contributions reliance = Total contributions / Total revenue | 15% | 14% | 22% | 23% | 28% | 29% |
Fundraising expense ratio Fundraising expense ratio = Fundraising expense / Total expenses | 2% | 9% | 11% | 12% | 3% | 5% |
Other revenue reliance Other revenue reliance = Total other revenue / Total revenue | 85% | 86% | 78% | 77% | 72% | 71% |
| Operating ratios | Sector median | 2025 | 2024 | 2023 | 2022 | 2021 |
Program expense ratio Program expense ratio = Program services / Total expenses | 84% | 48% | 54% | 52% | 72% | 67% |
Spending ratio Spending ratio = Total expenses / Total revenue | 96% | 101% | 96% | 95% | 84% | 97% |
Program output ratio Program output ratio = Program services / Total revenue | 81% | 49% | 52% | 50% | 60% | 65% |
Savings ratio Savings ratio = Surplus (deficit) / Total revenue | 4% | -1% | 4% | 5% | 16% | 3% |
Reserve accumulation rate Reserve accumulation rate = Surplus (deficit) / Net assets | 2% | -2% | 6% | 7% | 24% | 4% |
General and admin ratio General and admin ratio = Management and general expense / Total expenses | 14% | 42% | 35% | 36% | 25% | 28% |
| Investing ratios | Sector median | 2025 | 2024 | 2023 | 2022 | 2021 |
Total asset turnover Total asset turnover = Total expenses / Total assets | 0.53 | 1.06 | 1.01 | 0.89 | 0.71 | 0.57 |
Degree of long-term investment Degree of long-term investment = Total assets / Total current assets | 2.73 | 7.48 | 4.46 | 6.29 | 3.10 | 3.03 |
Current asset turnover Current asset turnover = Total expenses / Total current assets | 1.45 | 7.93 | 4.49 | 5.58 | 2.19 | 1.71 |
| Liquidity ratios | Sector median | 2025 | 2024 | 2023 | 2022 | 2021 |
Current ratio Current ratio = Total current assets / Total current liabilities | 8.18 | 1.84 | 2.19 | 1.63 | 1.75 | 1.25 |
Current liabilities ratio Current liabilities ratio = Total current liabilities / Total current assets | 0.12 | 0.54 | 0.46 | 0.61 | 0.57 | 0.80 |
Liquid reserve level Liquid reserve level = (Total current assets - Total current liabilities) / (Total expenses / 12) | 6.96 | 0.69 | 1.45 | 0.83 | 2.34 | 1.40 |
| Solvency ratios | Sector median | 2025 | 2024 | 2023 | 2022 | 2021 |
Liabilities ratio Liabilities ratio = Total liabilities / Total assets | 20% | 46% | 36% | 34% | 42% | 53% |
Debt ratio Debt ratio = Debt / Total assets | 10% | 31% | 22% | 25% | 24% | 26% |
Reserve coverage ratio Reserve coverage ratio = Net assets / Total expenses | 148% | 51% | 64% | 74% | 81% | 84% |
Financials
| Balance sheet | |||||
| Assets | 2025 | 2024 | 2023 | 2022 | 2021 |
| Cash | $271,622 | $660,294 | $210,726 | $1,257,308 | $880,060 |
| Receivables, inventories, prepaids | $387,628 | $490,029 | $596,317 | $810,364 | $1,093,024 |
| Short-term investments | $367,873 | $326,124 | $156,567 | $0 | $0 |
| Other current assets | $0 | $0 | $0 | $0 | $0 |
| Total current assets | $1,027,123 | $1,476,447 | $963,610 | $2,067,672 | $1,973,084 |
| Long-term investments | $0 | $0 | $0 | $0 | $0 |
| Fixed assets | $6,302,656 | $5,111,543 | $5,092,707 | $4,285,280 | $3,959,276 |
| Other long-term assets | $353,204 | $0 | $0 | $47,303 | $37,742 |
| Total long-term assets | $6,655,860 | $5,111,543 | $5,092,707 | $4,332,583 | $3,997,018 |
| Total assets | $7,682,983 | $6,587,990 | $6,056,317 | $6,400,255 | $5,970,102 |
| Liabilities | 2025 | 2024 | 2023 | 2022 | 2021 |
| Payables and accrued expenses | $162,277 | $140,833 | $188,628 | $84,670 | $15,110 |
| Other current liabilities | $394,478 | $533,731 | $402,494 | $1,099,347 | $1,564,698 |
| Total current liabilities | $556,755 | $674,564 | $591,122 | $1,184,017 | $1,579,808 |
| Debt | $2,364,776 | $1,432,935 | $1,485,823 | $1,526,328 | $1,568,494 |
| Due to (from) affiliates | $0 | $0 | $0 | $0 | $0 |
| Other long-term liabilities | $603,204 | $250,000 | $0 | $0 | $0 |
| Total long-term liabilities | $2,967,980 | $1,682,935 | $1,485,823 | $1,526,328 | $1,568,494 |
| Total liabilities | $3,524,735 | $2,357,499 | $2,076,945 | $2,710,345 | $3,148,302 |
| Net assets | 2025 | 2024 | 2023 | 2022 | 2021 |
| Without donor restrictions | $3,684,846 | $3,459,001 | $3,785,617 | $3,112,419 | $1,545,115 |
| With donor restrictions | $473,402 | $771,490 | $193,755 | $577,491 | $1,276,685 |
| Net assets | $4,158,248 | $4,230,491 | $3,979,372 | $3,689,910 | $2,821,800 |
| Revenues and expenses | |||||
| Revenue | 2025 | 2024 | 2023 | 2022 | 2021 |
| Total contributions | $1,167,184 | $1,534,784 | $1,320,405 | $1,530,862 | $1,012,506 |
| Program service revenue | $6,826,710 | $5,267,375 | $4,160,172 | $3,785,588 | $2,363,208 |
| Membership dues | $0 | $0 | $0 | $0 | $0 |
| Investment income | $61,211 | $46,682 | ($4,203) | $326 | $39,929 |
| Other revenue | $13,422 | $30,497 | $193,422 | $82,904 | $72,490 |
| Total other revenue | $6,901,343 | $5,344,554 | $4,349,391 | $3,868,818 | $2,475,627 |
| Total revenue | $8,068,527 | $6,879,338 | $5,669,796 | $5,399,680 | $3,488,133 |
| Expenses | 2025 | 2024 | 2023 | 2022 | 2021 |
| Program services | $3,939,689 | $3,591,003 | $2,812,564 | $3,256,038 | $2,253,666 |
| Management and general | $3,432,898 | $2,328,706 | $1,945,424 | $1,153,774 | $940,163 |
| Fundraising | $768,183 | $708,510 | $622,346 | $121,758 | $180,376 |
| Total expenses | $8,140,770 | $6,628,219 | $5,380,334 | $4,531,570 | $3,374,205 |
| Change in net assets | 2025 | 2024 | 2023 | 2022 | 2021 |
| Surplus (deficit) | ($72,243) | $251,119 | $289,462 | $868,110 | $113,928 |
| Other changes in net assets | $0 | $0 | $0 | $0 | $0 |
| Total change in net assets | ($72,243) | $251,119 | $289,462 | $868,110 | $113,928 |
Compensation
| Name | Title | Compensation |
| Benjamin Merkle | President | $172,330 |
| Andrew Trauger | CFO | $83,083 |
Compensation data as of: 5/31/2025
Response from ministry
No response has been provided by this ministry.
The information below was provided to MinistryWatch by the ministry itself. It was last updated 12/12/2025. To update the information below, please email: [email protected]