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        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4A</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>DOUGLAS WILSON LUKE JANKOVIC, BEN MERKLE FAMILY</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FORM 990 WAS REVIEWED BY THE CFO AND DISTRIBUTED TO THE MEMBERS OF THE GOVERNING BODY FOR REVIEW PRIOR TO FILING.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15B</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE NOT MADE AVAILABLE TO THE PUBLIC.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 9</FormAndLineReferenceDesc>
        <ExplanationTxt>SCHOLARSHIPS -714,396 SCHOLARSHIPS 714,396</ExplanationTxt>
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