Civic Intelligence

Saint Martin De Porres High School

EIN 52-2401852 • 501(c)3 • Cleveland, OH

View Organization Page

Profile

The school's mission is to provide a Catholic college preparatory curriculum with real learning job experience to those students who might not otherwise be able to afford it.

6202 St Clair AvenueCleveland, OH 44103

www.saintmartincleveland.org

Siviq Scores

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

Liabilities / Assets

22nd percentile

0.03x

Higher debt load relative to assets than 22% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

29th percentile

0.12x

Higher debt load relative to revenue than 29% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Net Margin

16th percentile

-10%

Higher net margin than 16% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

29th percentile

$183,915

Higher top officer pay than 29% of similar nonprofits.

Top officer pay equals 1.8% of source-year revenue.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Asset Growth

23rd percentile

-2.0%

Faster asset growth than 23% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

25th percentile

-3.5%

Faster revenue growth than 25% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets22nd percentile

Assets

Down

$37,714,173

Down $767,091 (-2.0%) from 2023

Liabilities

Up

$1,276,342

Up $37,414 (+3.0%) from 2023

Net Assets

Down

$36,437,831

Down $804,505 (-2.2%) from 2023

Operations
Liabilities / Revenue29th percentileNet Margin16th percentile

Revenue

Down

$10,307,840

Down $377,857 (-3.5%) from 2023

Expenses

Up

$11,361,837

Up $1,452,423 (+15%) from 2023

Net Income

Down

-$1,053,997

Down $1,830,280 (-236%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth23rd percentile

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

$40M$30M$20M$10M$0Assets 2011: $4,337,017Liabilities 2011: $359,673Net Assets 2011: $3,977,3442011Assets 2012: $5,149,516Liabilities 2012: $715,903Net Assets 2012: $4,433,6132012Assets 2013: $5,771,404Liabilities 2013: $992,148Net Assets 2013: $4,779,2562013Assets 2014: $11,903,100Liabilities 2014: $684,812Net Assets 2014: $11,218,2882014Assets 2015: $17,024,510Liabilities 2015: $331,786Net Assets 2015: $16,692,7242015Assets 2016: $22,114,186Liabilities 2016: $7,857,430Net Assets 2016: $14,256,7562016Assets 2017: $20,252,619Liabilities 2017: $5,305,050Net Assets 2017: $14,947,5692017Assets 2018: $17,745,424Liabilities 2018: $3,203,011Net Assets 2018: $14,542,4132018Assets 2019: $25,952,713Liabilities 2019: $1,414,494Net Assets 2019: $24,538,2192019Assets 2020: $28,805,653Liabilities 2020: $1,786,544Net Assets 2020: $27,019,1092020Assets 2021: $31,513,734Liabilities 2021: $1,760,124Net Assets 2021: $29,753,6102021Assets 2022: $31,545,044Liabilities 2022: $913,265Net Assets 2022: $30,631,7792022Assets 2023: $38,481,264Liabilities 2023: $1,238,928Net Assets 2023: $37,242,3362023Assets 2024: $37,714,173Liabilities 2024: $1,276,342Net Assets 2024: $36,437,8312024

Highlighted filing

2024

Assets$37,714,173
Liabilities$1,276,342
Net Assets$36,437,831
Open 2024 Filing

Operations Trend

Revenue Growth25th percentile

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

$20M$10M$0-$10MRevenue 2011: $5,118,985Expenses 2011: $4,467,875Net Income 2011: $651,1102011Revenue 2012: $5,765,334Expenses 2012: $5,309,065Net Income 2012: $456,2692012Revenue 2013: $6,669,178Expenses 2013: $6,323,535Net Income 2013: $345,6432013Revenue 2014: $12,805,003Expenses 2014: $6,365,971Net Income 2014: $6,439,0322014Revenue 2015: $11,808,895Expenses 2015: $6,334,459Net Income 2015: $5,474,4362015Revenue 2016: $6,893,776Expenses 2016: $9,329,744Net Income 2016: -$2,435,9682016Revenue 2017: $7,037,676Expenses 2017: $6,346,863Net Income 2017: $690,8132017Revenue 2018: $6,894,009Expenses 2018: $7,451,781Net Income 2018: -$557,7722018Revenue 2019: $18,175,596Expenses 2019: $8,179,790Net Income 2019: $9,995,8062019Revenue 2020: $9,878,154Expenses 2020: $7,397,264Net Income 2020: $2,480,8902020Revenue 2021: $9,923,967Expenses 2021: $7,338,944Net Income 2021: $2,585,0232021Revenue 2022: $10,430,790Expenses 2022: $9,493,363Net Income 2022: $937,4272022Revenue 2023: $10,685,697Expenses 2023: $9,909,414Net Income 2023: $776,2832023Revenue 2024: $10,307,840Expenses 2024: $11,361,837Net Income 2024: -$1,053,9972024

Highlighted filing

2024

Revenue$10,307,840
Expenses$11,361,837
Net Income-$1,053,997
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$37,714,173
Liabilities
$1,276,342
Net assets
$36,437,831
Revenue
$10,307,840
Expenses
$11,361,837
Net income
-$1,053,997
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$37.7$1.28$36.4$10.3$11.4$1.05
2023Detailed filing. Detailed filing data is available for this year.$38.5$1.24$37.2$10.7$9.91$0.78
2022Detailed filing. Detailed filing data is available for this year.$31.5$0.91$30.6$10.4$9.49$0.94
2021Detailed filing. Detailed filing data is available for this year.$31.5$1.76$29.8$9.92$7.34$2.59
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$28.8$1.79$27.0$9.88$7.40$2.48
2019Summary only. Only limited summary data is available for this year.$26.0$1.41$24.5$18.2$8.18$10.00
2018Summary only. Only limited summary data is available for this year.$17.7$3.20$14.5$6.89$7.45$0.56
2017Summary only. Only limited summary data is available for this year.$20.3$5.31$14.9$7.04$6.35$0.69
2016Summary only. Only limited summary data is available for this year.$22.1$7.86$14.3$6.89$9.33$2.44
2015Summary only. Only limited summary data is available for this year.$17.0$0.33$16.7$11.8$6.33$5.47
2014Summary only. Only limited summary data is available for this year.$11.9$0.68$11.2$12.8$6.37$6.44
2013Summary only. Only limited summary data is available for this year.$5.77$0.99$4.78$6.67$6.32$0.35
2012Summary only. Only limited summary data is available for this year.$5.15$0.72$4.43$5.77$5.31$0.46
2011Summary only. Only limited summary data is available for this year.$4.34$0.36$3.98$5.12$4.47$0.65
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 7, 2025
Return Version
2023v6.0
Gross Receipts
$22,139,976
Mission and Program Overview

Mission

The school's mission is to provide a Catholic college preparatory curriculum with real learning job experience to those students who might not otherwise be able to afford it.

The school provides a Catholic college preparatory program to those in the community who otherwise might not afford it. Through our Corporate Work Study Program (CWSP), students spend 1 day/week working for partner organizations in Cleveland and spend 4 days/week in a college prep curriculum.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$24,860,108$24,105,121▼ $754,987
Investments in Publicly Traded Securities$7,283,008$7,971,908▲ $688,900
Savings and Temporary Cash Investments$4,314,797$4,265,292▼ $49,505
Pledges and Grants Receivable$1,055,000$570,017▼ $484,983
Prepaid Expenses and Deferred Charges$80,947$104,596▲ $23,649
Accounts Receivable$340,189$74,703▼ $265,486
Total Assets$38,481,264$37,714,173▼ $767,091
Other Assets Total$547,215$622,536▲ $75,321
Liabilities
Other Liabilities$547,215$622,536▲ $75,321
Accounts Payable and Accrued Expenses$599,013$588,450▼ $10,563
Deferred Revenue$92,700$65,356▼ $27,344
Total Liabilities$1,238,928$1,276,342▲ $37,414
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$34,942,889$34,317,368▼ $625,521
Net Assets With Donor Restrictions$2,299,447$2,120,463▼ $178,984
Total Net Assets Fund Balance$37,242,336$36,437,831▼ $804,505
Total Liabilities and Net Assets / Fund Balance$38,481,264$37,714,173▼ $767,091

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$20,194,166$1,126,119$21,320,285
Equipment$2,491,702$1,654,870$4,146,572
Leasehold Improvements$309,249$1,759,790$2,069,039
Other Land Buildings$676,930$119,038$795,968
Land$433,074-$433,074

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$736,875$105,000▲ $125,963-$967,838
2022$648,050$45,000▲ $43,825-$736,875
2021$628,440$55,000▼ $35,390-$648,050
2020$484,896$10,000▲ $133,544-$628,440
2019$447,984$10,000▲ $26,912-$484,896
Compensation and Service Providers
Top Officer Pay29th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Charles NapoliPresidentFT$162,898$21,017$183,915
Suzanne GaulVP AdvancementFT$129,364$8,449$137,813
Adam TrifiroPrincipalFT$115,368$19,510$134,878
Shameka Jones TaylorVP Corporate WorksFT$127,500$3,260$130,760
Aundria HawkinsChief Admissions OfficerFT$120,817$8,052$128,869
Martha SolarzChief Financial OfficerFT$104,502$14,196$118,698
Rodney HairstonVP FinanceFT$47,986$3,061$51,047

Board Members and Trustees

NameTitle
Eugene KilleenChairman
Mike HowleyVice Chairman
Bradley HarrisonTrustee
Daniel ImfeldTrustee
David LaPumaTrustee
Deirdre ThomasTrustee
Dominic PerryTrustee
Dr Edward Barksdale MDTrustee
Elizabeth BanksTrustee
Fr Adam DeLeonTrustee
Fr Bernie McAniffTrustee
Fr Raymond GuiaoTrustee
Gary MartinTrustee
James DonchessTrustee
Jon GrozaTrustee
Katie WattsTrustee
Keri GradyTrustee
Maureen SmithTrustee
Michael PanzicaTrustee
Mitch SteinTrustee
Nelson WittenmyerTrustee
Nicole RavasTrustee
Patrick PaukenTrustee
Paulo RuizTrustee
Pete CarrollTrustee
Rodrigo RubianoTrustee
Sharon SammonTrustee
Sr Josie Chrosniak HMTrustee
Sr Mary Pat CookTrustee
Steve NockTrustee
Terry DoyleTrustee
Thomas GogginsTrustee
Thomas SimmonsTrustee
W Nicholas HowleyTrustee
Willam ReichardTrustee

Highest Paid Contractors

ContractorServicesLocationCompensation
Faithful PhoenixTransportation2016 West Schaaf Rd, Cleveland, OH 44109$590,470
Revenue and Support

Revenue Composition

Contributions and Grants
$7,553,612
Program Service Revenue
$2,108,034
Investment Income
$540,017
Other Revenue
$106,177
All Other Contributions
$2,941,959
Change in Net Assets
$-1,053,997

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
Yes

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded9$117,756Fair Market Value (FMV)
Total Noncash Contributions9$117,756-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$7,249,509
Other Expenses$4,112,328
Total Fundraising Expense$545,662
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$4,969,443$307,403$372,111$5,648,957
Depreciation Depletion$957,893$26,244$9,068$993,205
Other Employee Benefits$471,406$234,848$31,306$737,560
Travel$732,570--$732,570
Payroll Taxes$350,141$62,033$27,180$439,354
Occupancy$374,290$10,904$3,769$388,963
Current Officers, Directors, Trustees, and Key Employees-$324,563-$324,563
Information Technology$216,270$46,149$26,315$288,734
Advertising$118,759$90,482$53,608$262,849
Other Expenses$261,986$8,318$2,874$261,986
Pension Plan Contributions$79,765$12,899$6,411$99,075
Office Expenses$2,215$63,257$9,450$74,922
Fees for Services Accounting-$34,635-$34,635
Total Functional Expenses$9,582,493$1,233,682$545,662$11,361,837
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$195,248
Fundraising Gross Income$114,375
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Birthday Bash GALA$739,505$114,375$36,726$77,649
Total Events$739,505$114,375$195,248$-80,873
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Agency Funds$622,536
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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 and is used by the President to assist in setting of salaries of the Leadership Team (key employees).”

Form 990, Part VI, Section C, line 19

“Saint Martin de Porres High School 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
Saint Martin de Porres High School
EIN
52-2401852
Phone
2168811689
Address
6202 St Clair Avenue, Cleveland, OH 44103

Signing Officer

Name
Charles Napoli
Title
President
Phone
2168811689
Signed
2025-05-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Charles Napoli
Formed
2003
Legal Domicile
Oh
Voting Board Members
36
Independent Board Members
35
Employees
174
Volunteers
50

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 XII, Line 2C:

“The organization has not changed either its oversight process or selection process during the tax year.”

Financial Statement Notes

Part V, Line 4:

“The school's policy is to preserve the donor-restricted endowment fund and to continue to grow the endowment so that the corpus grows annually to a rate at least equal to the rate of inflation and it generates returns sufficient to finance distributions to the school.”

Part X, Line 2:

“Uncertain tax positions: The Financial Accounting standards board (FASB) provides guidance for how uncertain income tax provisions 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 period ended June 30, 2024, management has determined there are no uncertain tax positions.”

Raw XML AppendixShowing 400 of 874 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/Form990PartVIISectionAGrp/TitleTxt16Trustee

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