Saint Martin de Porres High School (EIN 522401852) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2003

Legal Domicile

Principal Officer

Charles Napoli

Phone

2168811689

Tax Period

2024-07-01 to 2025-06-30

Saint Martin de Porres High School, founded in 2003, is a community nonprofit in the Education sector that reported $9.7M in total revenue in fiscal year 2024. Revenue decreased 6% compared to the prior year. Expenses of $11.2M exceeded revenue, resulting in a 16% operating deficit.

Mission

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.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $7,087,687

Program Service Revenue $2,045,006

Investment Income $516,928

Other Revenue $15,938

TOTAL REVENUE $9,665,559

Expense Breakdown

Grants Paid $0

Salaries & Benefits $7,150,597

Fundraising Expenses $513,003

Program Expenses $8,916,181

Other Expenses $4,039,254

TOTAL EXPENSES $11,189,851

Year-over-Year Comparison

	2024	2023	Change
Revenue	$9,665,559	$10,307,840	-0.1%
Expenses	$11,189,851	$11,361,837	0.0%
Net Income	$-1,524,292	$-1,053,997	+0.4%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

166

Volunteers

Governance Policies

✓ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✓ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

⚠ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$339,289

Total Directors

$186,523

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Charles Napoli	President	40.00	Officer Director	$165,319	$21,204	$186,523
Mike Howley	Chairman	5.00	Director	$0	$0	$0
Pete Carroll	Vice Chairman	1.00	Director	$0	$0	$0
Elizabeth Banks	Trustee (until 6/30/25)	1.00	Director	$0	$0	$0
Dr Edward Barksdale MD	Trustee	1.00	Director	$0	$0	$0
Sr Josie Chrosniak HM	Trustee	1.00	Director	$0	$0	$0
Sr Mary Pat Cook	Trustee	1.00	Director	$0	$0	$0
Fr Adam DeLeon	Trustee	1.00	Director	$0	$0	$0
James Donchess	Trustee	1.00	Director	$0	$0	$0
Terry Doyle	Trustee	1.00	Director	$0	$0	$0
Beth Embrescia	Trustee	1.00	Director	$0	$0	$0
Thomas Goggins	Trustee	1.00	Director	$0	$0	$0
Keri Grady	Trustee	1.00	Director	$0	$0	$0
Jon Groza	Trustee	1.00	Director	$0	$0	$0
Fr Raymond Guiao	Trustee	1.00	Director	$0	$0	$0
Bradley Harrison	Trustee	1.00	Director	$0	$0	$0
W Nicholas Howley	Trustee	1.00	Director	$0	$0	$0
Daniel Imfeld	Trustee	1.00	Director	$0	$0	$0
Eugene Killeen	Trustee	1.00	Director	$0	$0	$0
Michael Kokal	Trustee	1.00	Director	$0	$0	$0
David LaPuma	Trustee	1.00	Director	$0	$0	$0
Gary Martin	Trustee (until 6/30/25)	1.00	Director	$0	$0	$0
Fr Bernie McAniff	Trustee	1.00	Director	$0	$0	$0
Sihn Nguyen	Trustee	1.00	Director	$0	$0	$0
Steve Nock	Trustee	1.00	Director	$0	$0	$0
Michael Panzica	Trustee	1.00	Director	$0	$0	$0
Patrick Pauken	Trustee	1.00	Director	$0	$0	$0
Dominic Perry	Trustee	1.00	Director	$0	$0	$0
Nicole Ravas	Trustee	1.00	Director	$0	$0	$0
Willam Reichard	Trustee	1.00	Director	$0	$0	$0
Rodrigo Rubiano	Trustee	1.00	Director	$0	$0	$0
Paulo Ruiz	Trustee	1.00	Director	$0	$0	$0
Sharon Sammon	Trustee (until 6/30/25)	1.00	Director	$0	$0	$0
Thomas Simmons	Trustee (until 6/30/25)	1.00	Director	$0	$0	$0
Maureen Smith	Trustee (until 6/30/25)	1.00	Director	$0	$0	$0
Mitch Stein	Trustee	1.00	Director	$0	$0	$0
Deirdre Thomas	Trustee	1.00	Director	$0	$0	$0
Katie Watts	Trustee	1.00	Director	$0	$0	$0
Nelson Wittenmyer	Trustee	1.00	Director	$0	$0	$0
Rodney Hairston	VP Finance (until 11/19/24)	40.00	Officer	$113,758	$10,300	$124,058
Martha Solarz	Chief Financial Officer	30.00	Officer	$28,200	$508	$28,708
Suzanne Gaul	Chief Advancement Officer	40.00	Highest	$134,408	$8,657	$143,065
Aundria Hawkins	Chief Admissions Officer	40.00	Highest	$133,665	$8,734	$142,399
Shameka Jones Taylor	Chief Operating Officer	40.00	Highest	$135,121	$3,094	$138,215
Ryan Schneider	Principal	40.00	Highest	$105,040	$2,492	$107,532

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$9,665,559	$11,189,851	$36,707,046	$-1,524,292
2024	$10,307,840	$11,361,837	$37,714,173	$-1,053,997
2023	$10,685,697	$9,909,414	$38,481,264	$776,283
2022	$10,430,790	$9,493,363	$31,545,044	$937,427
2021	$9,923,967	$7,338,944	$31,513,734	$2,585,023
2020	$9,878,154	$7,397,264	$28,805,653	$2,480,890

Saint Martin de Porres High School