Civic Intelligence

St. Paul School Foundation

990 • Fiscal year 2023 • EIN 34-1654883

Jul 01, 2022 to Jun 30, 2023 • Filed on May 08, 2024

925 East State StreetSalem, OH 44460-2225

(330) 337-3451

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

32nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

32nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

84th percentile

35%

Higher net margin than 84% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

54th percentile

$0

Higher top officer pay than 54% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

52nd percentile

4.6%

Faster asset growth than 52% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

77th percentile

39%

Faster revenue growth than 77% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Up

$791,686

Up $34,617 (+4.6%) from 2022

Net Assets

Up

$791,686

Up $34,617 (+4.6%) from 2022

Liabilities

Flat

$0

Flat from 2022

Revenue

Up

$211,003

Up $59,577 (+39%) from 2022

Expenses

Up

$136,882

Up $93,346 (+214%) from 2022

Net Income

Down

$74,121

Down $33,769 (-31%) from 2022

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.5M$1.0M$500K$0Assets 2011: $941,070Liabilities 2011: $0Net Assets 2011: $941,0702011Assets 2013: $943,637Liabilities 2013: $0Net Assets 2013: $943,6372013Assets 2014: $1,092,988Liabilities 2014: $0Net Assets 2014: $1,092,9882014Assets 2015: $852,238Liabilities 2015: $0Net Assets 2015: $852,2382015Assets 2016: $719,059Liabilities 2016: $0Net Assets 2016: $719,0592016Assets 2017: $730,456Liabilities 2017: $0Net Assets 2017: $730,4562017Assets 2018: $800,674Liabilities 2018: $0Net Assets 2018: $800,6742018Assets 2019: $689,499Liabilities 2019: $0Net Assets 2019: $689,4992019Assets 2020: $616,119Liabilities 2020: $0Net Assets 2020: $616,1192020Assets 2021: $831,775Liabilities 2021: $0Net Assets 2021: $831,7752021Assets 2022: $757,069Liabilities 2022: $0Net Assets 2022: $757,0692022Assets 2023: $791,686Liabilities 2023: $0Net Assets 2023: $791,6862023Assets 2024: $789,077Liabilities 2024: $0Net Assets 2024: $789,0772024

Highlighted filing

2023

Assets$791,686
Liabilities$0
Net Assets$791,686

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$300K$200K$100K$0-$100KExpenses 2011: $123,5372011Expenses 2013: $35,8972013Revenue 2014: $119,759Expenses 2014: $108,108Net Income 2014: $11,6512014Revenue 2015: $113,477Expenses 2015: $178,723Net Income 2015: -$65,2462015Revenue 2016: $139,293Expenses 2016: $151,974Net Income 2016: -$12,6812016Revenue 2017: $62,346Expenses 2017: $93,431Net Income 2017: -$31,0852017Revenue 2018: $101,529Expenses 2018: $148,092Net Income 2018: -$46,5632018Revenue 2019: $102,691Expenses 2019: $161,944Net Income 2019: -$59,2532019Revenue 2020: $96,611Expenses 2020: $73,954Net Income 2020: $22,6572020Revenue 2021: $126,114Expenses 2021: $62,760Net Income 2021: $63,3542021Revenue 2022: $151,426Expenses 2022: $43,536Net Income 2022: $107,8902022Revenue 2023: $211,003Expenses 2023: $136,882Net Income 2023: $74,1212023Revenue 2024: $102,997Expenses 2024: $97,364Net Income 2024: $5,6332024

Highlighted filing

2023

Revenue$211,003
Expenses$136,882
Net Income$74,121
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
May 8, 2024
Return Version
2022v5.0
Gross Receipts
$882,395
Mission and Program Overview

Mission

To provide for the general education needs of students of St. Paul School based upon financial need and academic achievement.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$332,666$516,896▲ $184,230
Investments Other Securities$280,289$188,470▼ $91,819
Savings and Temporary Cash Investments$139,826$72,165▼ $67,661
Cash and Non-Interest-Bearing Accounts$4,288$14,155▲ $9,867
Total Assets$757,069$791,686▲ $34,617
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets With Donor Restrictions$752,944$758,767▲ $5,823
Net Assets Without Donor Restrictions$4,125$32,919▲ $28,794
Total Net Assets Fund Balance$757,069$791,686▲ $34,617
Total Liabilities and Net Assets / Fund Balance$757,069$791,686▲ $34,617

Asset Categories

AssetBook ValueDepreciationBasis
Other Securities$104,660--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2022$33,013$850▲ $1,147-$35,010
2021$31,878$250▲ $885-$33,013
2020$31,024$25▲ $829-$31,878
2019$29,694$1,250▲ $505-$31,024
2018$26,499$1,250▲ $2,386-$29,694
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$44,566
Program Service Revenue
$0
Investment Income
$166,437
Other Revenue
$0
All Other Contributions
$44,566
Change in Net Assets
$74,121
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$124,975
Other Expenses$11,907
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$112,975--$112,975
Grants to Domestic Individuals$12,000--$12,000
Advertising$3,018--$3,018
Fees for Service Investment Mgmnt Fees-$1,958-$1,958
Office Expenses-$255-$255
Fees for Services Accounting-$165-$165
Other Expenses$6,274$37-$37
Total Functional Expenses$134,267$2,615$0$136,882
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
St Paul SchoolSalem, OH-Youth education$112,975
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
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, Section B, line 11B

The organization's Board of Trustees reviews a PDF draft version of Form 990 prior to it being finalized and filed with the IRS.

Form 990, Part VI, Section B, line 12C

The board adopted a conflict of interest policy and includes it with the information provided to the board of directors. The board will make its members aware of the existence of the policy on an annual basis.

Form 990, Part VI, Section B, line 15

The organization does not pay compensation to officers and has no employees.

Form 990, Part VI, Section C, line 18

The organization provides photocopies of its annual IRS form 990 when it is requested.

Form 990, Part VI, Section C, line 19

The organization's governing documents and Federal Form 990 are all available for public inspection at the organization's offices during regular business hours.

Filing and Contact Details

Filer

Filer Name
St Paul School Foundation
EIN
34-1654883
Phone
3303373451
Address
925 East State Street, Salem, OH 44460-2225

Signing Officer

Name
Mark Webb
Title
Treasurer
Phone
3303373451
Signed
2024-05-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mark Webb
Formed
1990
Legal Domicile
Oh
Voting Board Members
14
Independent Board Members
14
Employees
0
Volunteers
14

Preparer

Firm
Hack Steer & Company LLC
Address
314 E Second Street, Salem, OH 44460
Preparer
Roger E Hack
Phone
3303378713
Supplemental Narrative

Financial Statement Notes

Part V, Line 4:

To reimburse teachers for their out of pocket expenditures for the students benefit.

Raw XML AppendixShowing 400 of 454 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.

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IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd00
IRS990ScheduleA/Form990SchAType3FuncIntGrp/ActivitiesEngagedOrgInvlmntInd00
IRS990ScheduleA/Form990SchAType3FuncIntGrp/ActivitiesFurtherExemptPrpsInd01
IRS990ScheduleA/Form990SchAType3FuncIntGrp/ActivitiesTestInd0X
IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/OfficersCloseRelationshipInd01
IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/SupportedOrgVoiceInvestmentInd00
IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/TimelyProvidedDocumentsInd01
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0The supported organization is the St. Paul School. The St. Paul School communicates to the Foundation the routine needs as well as extra ordinary circumstances reguiring financial assitance to maintain student safety and the high quality of teaching practices. The Foundation evaluates these requests and provides assistance when ever possible. This includes tuition assistance, maintenance of the overall plant, equipment and books.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1The Foundation was organized exclusively for educational and charitable purposes, to accept and expend funds in support of such curricular and extracurricular activities, programs and facilities of St. Paul School operated by the Diocese of Youngstown.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Schedule A, Part IV, Section E, 2 A:
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc1Schedule A, Part IV, Section E, 2 B:
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/SupportedOrganizationsCnt01
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0340733189
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd01
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd02
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt0112975
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0St Paul School
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType3FuncIntInd0X
IRS990ScheduleA/SupportSumAmt0112975
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt033013
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt0850
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt035010
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt01147
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt031878
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt0250
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt033013
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0885
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt031024
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt025
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt031878
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0829
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt029694
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt01250
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt031024
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/GrantsOrScholarshipsAmt0425
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0505
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt026499
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt01250
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt029694
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/GrantsOrScholarshipsAmt0441
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt02386
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt083810
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt1104660
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Thornburg Strategic Income Fund
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Ishares TR Core 1-5 YR USD BD ETF
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd1F
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0To reimburse teachers for their out of pocket expenditures for the students benefit.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part V, Line 4:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueSecuritiesAmt0188470
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt012000
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0Scholarships
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt06
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc0Cash
IRS990ScheduleI/RecipientTable/CashGrantAmt0112975
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0Youth education
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0St Paul School
IRS990ScheduleI/RecipientTable/RecipientEIN0340733189
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0925 East State Street
IRS990ScheduleI/RecipientTable/USAddress/CityNm0Salem
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0OH
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd044460
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0The organization awarded scholarships in the amount of $12,000 during the year ended June 30, 2023. College scholarships are awarded to graduates of St. Paul School based on grade point averages, completion of three recommendation forms, a written essay describing past achievements and future plans, a second written essay describing the spiritual values learned and lived through their education at St. Paul School, and the students' involvement in St. Paul Parish Youth Ministry Programs. The Foundation also provided $112,975 to St. Paul School to assist the school in paying for operating expenses and equipment.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Explanation: Schedule A, Part I, Line h:
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The organization's Board of Trustees reviews a PDF draft version of Form 990 prior to it being finalized and filed with the IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The board adopted a conflict of interest policy and includes it with the information provided to the board of directors. The board will make its members aware of the existence of the policy on an annual basis.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The organization does not pay compensation to officers and has no employees.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The organization provides photocopies of its annual IRS form 990 when it is requested.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The organization's governing documents and Federal Form 990 are all available for public inspection at the organization's offices during regular business hours.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, line 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0757069
IRS990/TotalAssetsEOYAmt0791686
IRS990/TotalAssetsGrp/BOYAmt0757069
IRS990/TotalAssetsGrp/EOYAmt0791686
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt044566
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt02615
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0134267
IRS990/TotalFunctionalExpensesGrp/TotalAmt0136882
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0757069
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0791686
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0134267
IRS990/TotalReportableCompFromOrgAmt00

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