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        <BusinessNameLine1Txt>THE SAINT MARTIN FOUNDATION</BusinessNameLine1Txt>
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      <PersonNm>JAMES ROBINSON</PersonNm>
      <PersonTitleTxt>CHIEF EXECUTIVE OFFICER</PersonTitleTxt>
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    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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      <PrimaryExemptPurposeTxt>The Saint Martin Foundation advances its charitable mission by establishing and expanding partnerships that provide humanitarian relief, educational assistance, and empowerment resources to orphaned and underprivileged children and vulnerable women worldwide. Through collaborative initiatives with community organizations in the United States, Brazil, and Asia, the Foundation strengthens family systems, promotes access to education, and supports the well-being and stability of women and children in crisis. Core programs include child welfare and orphan assistance, family crisis care, school supply distributions, and college and empowerment initiatives designed to foster self-sufficiency, strengthen communities, and improve quality of life for those in need.</PrimaryExemptPurposeTxt>
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        <DescriptionProgramSrvcAccomTxt>In 2024, The Saint Martin Foundation advanced its charitable mission to improve the welfare, education, and stability of orphaned children and vulnerable women by expanding partnerships that deliver humanitarian aid, empowerment resources, and educational support. Through three coordinated outreach initiatives individually and with partner organizations in the United States, Brazil, and Asia, the Foundation strengthened family systems, expanded access to education, and provided essential relief to communities in crisis. Collectively, programs directly served more than 450 children and supported over 75 families facing hardship and displacement. ---A. Child Welfare &amp; Family Stability Programs aa. Child Welfare &amp; Orphanage Assistance - $3,790 ---Delivered essential care, basic necessities, and emergency relief to orphaned children and mothers in crisis through licensed child-care institutions, improving safety and well-being for beneficiaries in both the U.S. and abroad. ---bb. Support for Orphaned Siblings - $565 ---Provided direct financial assistance to two orphaned siblings, ensuring ongoing stability, shelter, and access to essential resources. ---cc. Community Crisis Care Program - $4,141 ---Delivered emergency relief, counseling, and stabilization services to more than 75 caregivers and children, helping families recover from acute hardship and maintain continuity of care. ---B. Education &amp; Empowerment Programs --- School Supplies Drive - $1,688 ---aa. Distributed academic materials and school supplies to underserved youth, equipping over 300 students for educational success and improved classroom engagement. --- bb. ---College Degree Support Program - $8,063 --- Funded tuition assistance and academic empowerment initiatives to expand higher-education access, strengthen economic opportunity, and foster long-term independence. --- C. International Partnerships &amp; Humanitarian Outreach International Coordination - $6,346 --- Advanced global humanitarian cooperation through joint initiatives with NGOs in Brazil and Asia, extending the Foundation's impact to communities abroad and amplifying advocacy for women and children worldwide. Collaborating with licensed care institutions and community-based organizations allowed the Foundation to extend services efficiently while ensuring accountability and measurable outcomes. These programs not only met immediate humanitarian needs but also built lasting pathways toward education, stability, and empowerment for women and children across multiple regions. ---All remaining expenses consisted of administrative, startup, and fundraising costs reported separately in Part I.</DescriptionProgramSrvcAccomTxt>
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        <PersonNm>James Robinson</PersonNm>
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        <PersonNm>Valencia Satcher</PersonNm>
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        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>During 2024, the Foundation provided charitable grants and direct aid to orphaned children, vulnerable women, and community partners supporting child-welfare and education programs. Detailed descriptions of each program and total expenditures are provided in Part III. Total grants paid: $24, 902.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Startup and program development costs including advertising, banking fees, software, travel, meals, supplies, legal/professional services, utilities, rent, depreciation, and general administrative expenses totaling $22,797. See Part III for program descriptions.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Form 990-EZ, Part II, Line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>Fixed assets in the form of electronics (phones, computers, etc) as a part of startup costs. All 2024 startup and program expenses were paid directly by the founder and recorded as unrestricted contributions. No amounts were owed to any individual or vendor at year-end.</ExplanationTxt>
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        <ExplanationTxt>During 2024, the Foundation's program launch and organizational costs were funded by the Founder as unrestricted contributions, including certain in-kind payments and assets placed in service. No repayment obligation exists. All founder-funded amounts are reported as contribution revenue on Line 1 and corresponding program and administrative expenses are reported on Lines 10 and 16. Ending net assets of $5,575.59 represent remaining founder-funded resources and fixed assets placed in service for program use. The organization has no restricted funds or outstanding liabilities.</ExplanationTxt>
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      <ExplanationTxt>This is the organization's initial Form 990-EZ. The Saint Martin Foundation devoted most of its first year to establishing operations, developing accounting systems, and ensuring that all financial information was accurate before submission. As a new nonprofit managed entirely by volunteers, considerable time was required to reconcile start-up expenditures, founder contributions, and program expenses to confirm the integrity of the financial statements. The delay in filing was not due to neglect or disregard of filing requirements, but to the organization's good-faith effort to produce a complete and accurate return. Once the accounting records were finalized, the return was prepared and filed promptly. Accordingly, the Foundation respectfully requests abatement of any late-filing penalties under IRC § 6652(c)(1)(A) on the grounds that the delay resulted from reasonable cause and not from willful neglect.</ExplanationTxt>
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