Civic Intelligence

Smdp New School Co

EIN 47-5516045 • 501(c)3 • Cleveland, OH

Profile

The organization is a supporting organization of Saint Martin de Porres High School. SMDP New School Co.'s mission is to develop the property, construct a new education facility, and lease it to Saint Martin de Porres High School.

6202 Saint Clair AvenueCleveland, OH 44103

www.saintmartincleveland.com

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2023

Liabilities / Revenue

20th percentile

0.00x

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

501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

97th percentile

87%

Higher net margin than 97% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

87th percentile

$178,692

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 3.7% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

2nd percentile

-100%

Faster asset growth than 2% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

99th percentile

1252%

Faster revenue growth than 99% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$0

Down $14,847,891 (-100%) from 2022

Liabilities

Down

$0

Down $13,410,181 (-100%) from 2022

Net Assets

Down

$0

Down $1,437,710 (-100%) from 2022

Operations
Liabilities / Revenue20th percentileNet Margin97th percentile

Revenue

Up

$4,870,025

Up $4,509,737 (+1252%) from 2022

Expenses

Down

$618,117

Down $349,848 (-36%) from 2022

Net Income

Up

$4,251,908

Up $4,859,585 (+800%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth2nd percentile

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

$20M$15M$10M$5.0M$0Assets 2016: $16,531,206Liabilities 2016: $13,121,592Net Assets 2016: $3,409,6142016Assets 2017: $19,169,479Liabilities 2017: $15,680,234Net Assets 2017: $3,489,2452017Assets 2018: $17,508,828Liabilities 2018: $13,413,926Net Assets 2018: $4,094,9022018Assets 2019: $16,636,105Liabilities 2019: $13,165,610Net Assets 2019: $3,470,4952019Assets 2020: $16,114,510Liabilities 2020: $13,233,953Net Assets 2020: $2,880,5572020Assets 2021: $15,360,863Liabilities 2021: $13,315,476Net Assets 2021: $2,045,3872021Assets 2022: $14,847,891Liabilities 2022: $13,410,181Net Assets 2022: $1,437,7102022Assets 2023: $0Liabilities 2023: $0Net Assets 2023: $02023

Highlighted filing

2023

Assets$0
Liabilities$0
Net Assets$0
Open 2023 Filing

Operations Trend

Revenue Growth99th percentile

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2016: $3,506,132Expenses 2016: $96,518Net Income 2016: $3,409,6142016Revenue 2017: $163,904Expenses 2017: $84,273Net Income 2017: $79,6312017Revenue 2018: $995,072Expenses 2018: $389,415Net Income 2018: $605,6572018Revenue 2019: $315,673Expenses 2019: $940,080Net Income 2019: -$624,4072019Revenue 2020: $347,280Expenses 2020: $937,218Net Income 2020: -$589,9382020Revenue 2021: $353,183Expenses 2021: $1,188,353Net Income 2021: -$835,1702021Revenue 2022: $360,288Expenses 2022: $967,965Net Income 2022: -$607,6772022Revenue 2023: $4,870,025Expenses 2023: $618,117Net Income 2023: $4,251,9082023

Highlighted filing

2023

Revenue$4,870,025
Expenses$618,117
Net Income$4,251,908
Open 2023 Filing

Filings

Most recent year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$0
Liabilities
$0
Net assets
$0
Revenue
$4,870,025
Expenses
$618,117
Net income
$4,251,908
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$4.87$0.62$4.25
2022Detailed filing. Detailed filing data is available for this year.$14.8$13.4$1.44$0.36$0.97$0.61
2021Detailed filing. Detailed filing data is available for this year.$15.4$13.3$2.05$0.35$1.19$0.84
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$16.1$13.2$2.88$0.35$0.94$0.59
2019Summary only. Only limited summary data is available for this year.$16.6$13.2$3.47$0.32$0.94$0.62
2018Summary only. Only limited summary data is available for this year.$17.5$13.4$4.09$1.00$0.39$0.61
2017Summary only. Only limited summary data is available for this year.$19.2$15.7$3.49$0.16$0.08$0.08
2016Summary only. Only limited summary data is available for this year.$16.5$13.1$3.41$3.51$0.10$3.41
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Aug 1, 2022 to Jun 30, 2023
Signed
May 8, 2024
Return Version
2022v5.0
Gross Receipts
$4,870,025
Mission and Program Overview

Mission

The organization is a supporting organization of Saint Martin de Porres High School. SMDP New School Co.'s mission is to develop the property, construct a new education facility, and lease it to Saint Martin de Porres High School.

SMDP New School Co.'s mission is to develop the property and construct the new education facility for Saint Martin de Porres High School

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$14,796,491$0▼ $14,796,491
Savings and Temporary Cash Investments$51,400$0▼ $51,400
Cash and Non-Interest-Bearing Accounts-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$14,847,891$0▼ $14,847,891
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$13,392,889$0▼ $13,392,889
Accounts Payable and Accrued Expenses$17,292$0▼ $17,292
Total Liabilities$13,410,181$0▼ $13,410,181
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,437,710$0▼ $1,437,710
Total Net Assets Fund Balance$1,437,710$0▼ $1,437,710
Total Liabilities and Net Assets / Fund Balance$14,847,891$0▼ $14,847,891
Compensation and Service Providers
Top Officer Pay87th percentile

Employees

NameTitleOtherTotal
Martha SolarzChief Financial Officer$116,486$116,486

Board Members and Trustees

NameTitle
Charles NapoliPresident
Amy KelloggTrustee
Eugene KilleenTrustee
Mark McCarthyTrustee
Patrick PaukenTrustee
Robert O'BrienTrustee
Russell LambTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$502
Other Revenue
$4,869,523
Change in Net Assets
$4,251,908
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$502,204
Grants and Similar Amounts Paid$115,913
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$257,083--$257,083
Grants to Domestic Orgs$115,913--$115,913
Interest$75,375--$75,375
Fees for Services Legal$26,281--$26,281
Other Expenses$13,414--$13,414
Total Functional Expenses$618,117$0$0$618,117
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Saint Martin de Porres High SchoolCleveland, OH501(c)3School Operations$115,913
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

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
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
No
Business relationship with organization members
No
Material changes to governing documents
Yes
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, line 4

“The Organization filed Articles of Dissolution on March 30, 2023.”

Form 990, Part VI, Section A, line 6

“The member of the corporation is Saint Martin de Porres High School ("Saint Martin"), an Ohio nonprofit corporation and the supported organization of SMDP New School Co. Saint Martin may designate additional members.”

Form 990, Part VI, Section A, line 7A

“In addition to designating additional members, as described above, the member, Saint Martin, elects the Board of Directors (governing body) at the annual meeting of the corporation. Directors may be removed from office by the member with or without cause.”

Form 990, Part VI, Section A, line 7B

“See Line 7a explanation regarding governance decisions.”

Form 990, Part VI, Section B, line 11B

“Form 990 is distributed to the Board members prior to filing.”

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

“Compliance is monitored by the CFO who receives conflict of interest statements from Board members annually.”

Form 990, Part VI, Section B, line 15

“Annual performance reviews and compensation are determined by the Executive Committee. The Cristo Rey Network survey of salaries is provided to the members of this committee to aid in the determination of the President's Salary.”

Form 990, Part VI, Section C, line 19

“SMDP New School Co. makes its governing documents, conflict of interest policy and financial statements available to the public upon request for the same period of time as set forth in Internal Revenue Code Section 6104(d).”

Filing and Contact Details

Filer

Filer Name
SMDP New School Co
EIN
47-5516045
Phone
2168811689
Address
6202 Saint Clair Avenue, Cleveland, OH 44103

Signing Officer

Name
Charles Napoli
Title
President
Phone
2168811689
Signed
2024-05-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Charles Napoli
Formed
2015
Legal Domicile
Oh
Voting Board Members
7
Independent Board Members
6
Employees
0
Volunteers
6

Preparer

Firm
Rsm US Llp
Address
6 S Patterson Blvd, Dayton, OH 45402
Preparer
Karen O Crim
Phone
9372980201
Supplemental Narrative

Additional Explanations

Form 990, Part XI, line 9:

“Transfer of Assets to Saint Martin -5,689,618.”

Financial Statement Notes

Part X, Line 2:

“The Financial Accounting Standards Board (FASB) provides guidance for how uncertain income tax positions should be recognized, measured, disclosed, and presented in the financial statements. This requires the evaluation of tax positions taken or expected to be taken in the course of preparing the School's tax returns to determine whether the tax positions are more likely than not of being sustained when challenged or when examined by the applicable tax authority. Tax positions not deemed to meet the more likely than not threshold would be recorded as a tax benefit or expense and liability in the current year. For the year ended June 30, 2023, management has determined there are no uncertain tax positions.”

Raw XML AppendixShowing 400 of 496 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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IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt04251908
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt0242323
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0242323
IRS990/SavingsAndTempCashInvstGrp/BOYAmt051400
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd01
IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd00
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/OperateBenefitNonSuprtOrgInd00
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/PowerAppointMajorityDirTrstInd01
IRS990ScheduleA/IRSWrittenDeterminationInd0X
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/SupportedOrganizationsCnt01
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0522401852
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd01
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd02
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt0115913
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0Saint Martin de Porres High School
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType1Ind0X
IRS990ScheduleA/SupportSumAmt0115913
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Financial Accounting Standards Board (FASB) provides guidance for how uncertain income tax positions should be recognized, measured, disclosed, and presented in the financial statements. This requires the evaluation of tax positions taken or expected to be taken in the course of preparing the School's tax returns to determine whether the tax positions are more likely than not of being sustained when challenged or when examined by the applicable tax authority. Tax positions not deemed to meet the more likely than not threshold would be recorded as a tax benefit or expense and liability in the current year. For the year ended June 30, 2023, management has determined there are no uncertain tax positions.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt0115913
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(c)3
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0School Operations
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0Saint Martin de Porres High School
IRS990ScheduleI/RecipientTable/RecipientEIN0522401852
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt06202 St Clair Avenue
IRS990ScheduleI/RecipientTable/USAddress/CityNm0Cleveland
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0OH
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd044103
IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc0FMV
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0SMDP New School Co. is a supporting organization of Saint Martin de Porres High School. A majority of the trustees of the organization and the CFO are also trustees and CFO, respectively of the supported organization. All grants and related expenses are reviewed by the CFO.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, Line 1
IRS990ScheduleI/Total501c3OrgCnt01
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0157781
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt03277
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt017041
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt0593
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Charles Napoli
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0President
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0178692
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0Compensation is paid by the related organization, Saint Martin de Porres High School. The former employee was the founder and is being paid to continue with the transitioning process of the current president. Annual performance reviews are performed by the executive committee of the school. The Cristo Rey Network survey of salaries is provided to members of the committee to aid in the salary determination.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0Part II, Line 1
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990ScheduleN/AssetsDistributedInd01
IRS990ScheduleN/AttorneyGeneralNotifiedInd01
IRS990ScheduleN/BondsOutstandingInd00
IRS990ScheduleN/DirectorOfSuccessorInd00
IRS990ScheduleN/EmployeeOfSuccessorInd00
IRS990ScheduleN/LiabilitiesPaidInd01
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0Building and Contents
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt0Saint Martin de Porres High School
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt02023-02-28
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN0522401852
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt05689618
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt0501(C)3
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt0FMV
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt06202 St Clair Ave
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm0Cleveland
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd0OH
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd044103
IRS990ScheduleN/OwnerOfSuccessorInd00
IRS990ScheduleN/ReceiveCompensationInd00
IRS990ScheduleN/RequiredToNotifyAGInd01
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Organization filed Articles of Dissolution on March 30, 2023.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The member of the corporation is Saint Martin de Porres High School ("Saint Martin"), an Ohio nonprofit corporation and the supported organization of SMDP New School Co. Saint Martin may designate additional members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2In addition to designating additional members, as described above, the member, Saint Martin, elects the Board of Directors (governing body) at the annual meeting of the corporation. Directors may be removed from office by the member with or without cause.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3See Line 7a explanation regarding governance decisions.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Form 990 is distributed to the Board members prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Compliance is monitored by the CFO who receives conflict of interest statements from Board members annually.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Annual performance reviews and compensation are determined by the Executive Committee. The Cristo Rey Network survey of salaries is provided to the members of this committee to aid in the determination of the President's Salary.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7SMDP New School Co. makes its governing documents, conflict of interest policy and financial statements available to the public upon request for the same period of time as set forth in Internal Revenue Code Section 6104(d).
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Transfer of Assets to Saint Martin -5,689,618.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section A, line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Section B, line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part XI, line 9:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd01
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0Saint Martin de Porres High School
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0522401852
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(c)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0High School
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0Line 2
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt06202 St Clair Avenue
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Cleveland
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd044103
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd01
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/SupplementalInformationDetail/ExplanationTxt0Saint Martin de Porres High School provides minimal administrative services to SMDP New School at no cost.
IRS990ScheduleR/SupplementalInformationDetail/ExplanationTxt1SMDP New School Co. made several contributions of cash totaling $115,913 to Saint Martin de Porres High School, the supported organization.
IRS990ScheduleR/SupplementalInformationDetail/ExplanationTxt2SMDP New School Co. constructed the educational facility to be leased to Saint Martin de Porres High School. Lease expense of $242,323 was for the entire fiscal year (August 1, 2022 - June 30, 2023).

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