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      <PersonNm>JAMES ROBINSON</PersonNm>
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      <SignatureDt>2026-06-29</SignatureDt>
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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 children, women, and families experiencing poverty, hardship, or displacement worldwide. Through collaborative initiatives with established local partner 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. The Foundation carries out its mission through four core program areas: Program 100 - Child Welfare and Support, Program 200 - Education and Empowerment, Program 300 - Community and Family Support, and Program 400 - International Partnerships and Outreach. Together, these programs promote self-sufficiency, strengthen families and communities, and improve quality of life for vulnerable populations.</PrimaryExemptPurposeTxt>
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        <DescriptionProgramSrvcAccomTxt>During 2025, The Saint Martin Foundation invested $102,188 in charitable programs supporting vulnerable women, children, and families in the United States, Brazil, Cambodia, Philippines and Thailand. Programs served hundreds of women, children, and families through direct assistance, educational initiatives, food security programs, and international partnerships. Program services represented the substantial majority of the Foundation's expenditures, reflecting its commitment to directing the vast majority of resources toward its charitable mission. Program 100 - Child Welfare &amp; Support ($23,007) strengthened the well-being of vulnerable children through direct assistance, orphan care, educational support, and community outreach. The Foundation provided $363 in orphanage assistance, $1,126 in ongoing support for two orphaned siblings who have been served for more than two years following the loss of their mother to gang violence, and invested $5,267 in its Annual Children's Day Celebration in Brazil. The event served more than 300 children through educational activities, games, meals, gifts, and family engagement while strengthening relationships with underserved communities. Additional child welfare funding supported emergency assistance, clothing, school supplies, and other essential resources for children facing economic hardship. Program 200 - Education &amp; Empowerment ($20,568) expanded educational opportunities for disadvantaged children and young adults. The Foundation provided school supplies to children from low-income households ($132), supported its Adopt-a-Class Initiative ($500), and invested $3,944 in higher education assistance through its College Degree Support Program. Educational assistance also included tuition support, school materials, backpacks, books, and classroom resources. During the year, the Foundation continued planning efforts with municipal leaders in Choró, Brazil, to support construction of additional classrooms, a library, and a computer laboratory designed to expand educational opportunities for future generations. Program 300 - Community &amp; Family Support ($31,374) represented the Foundation's largest domestic charitable program. Emergency Crisis Care ($7,020) and Food for Needy Families ($3,256) provided immediate assistance to vulnerable households experiencing financial hardship. During the year, the Foundation delivered customized food baskets to 11 families, benefiting 31 vulnerable mothers and children, including two newly enrolled families and a recently arrived African mother with her infant. Rather than providing identical food packages, each basket was tailored to the size, composition, and nutritional needs of the individual household. Families also received practical guidance on meal planning, recipes, portion sizes, and strategies to extend approximately one month's worth of staple foods. Foundation volunteers conducted follow-up assessments throughout the month to evaluate food consumption, identify shortages, and refine future basket contents based on each family's actual needs. Program 400 - International Partnerships &amp; Outreach ($27,240) strengthened humanitarian initiatives through strategic partnerships with organizations serving vulnerable populations throughout Asia and Brazil. The Foundation carried out these programs through established local nonprofit partners, maximizing community impact while promoting accountability and responsible stewardship of charitable resources. The Foundation invested $3,696 in its partnership with New Hope Cambodia, supporting an organization that provides free education, healthcare, vocational training, emergency food assistance, and housing support to impoverished children and families in Siem Reap. An additional $9,005 supported broader Asia outreach initiatives, including collaboration with Baan Unrak Children's Home in Thailand, which provides shelter, education, healthcare, and family support for orphaned, stateless, and displaced children while assisting families affected by the ongoing humanitarian crisis resulting from the conflict in neighboring Myanmar. In Brazil, the Foundation continued collaboration with AMAH, supporting community development, child welfare initiatives, educational programming, and Children's Day outreach, while also partnering with Coletivo Rainbow Horizonte, a community organization that promotes inclusion, human rights, and support for marginalized individuals and families through education, advocacy, and cultural engagement. Collectively, these programs strengthened family stability, expanded educational opportunity, improved food security, supported orphaned and vulnerable children, and advanced humanitarian partnerships across multiple countries. These initiatives reflect the Foundation's commitment to maximizing the impact of every donated dollar by combining direct assistance with long term investments in education, family stability, food security, and international partnerships.</DescriptionProgramSrvcAccomTxt>
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        <ExplanationTxt>Other expenses consisted primarily of Child Welfare and Support ($23,007), Education and Empowerment ($20,568), Community and Family Support ($31,374, International Partnerships and Outreach ($27,240), advertising and marketing ($699), bank charges and fees ($227), car and truck expenses ($1,017), insurance ($1,422), legal and professional services ($864), meals and entertainment ($5,605), office supplies and software ($2,957), rent and lease ($6800), repairs and maintenance ($72), purchases ($145), taxes and licenses ($535), travel ($117), utilities ($1,502), and other necessary expenses incurred in furtherance of the Foundation's exempt purposes.</ExplanationTxt>
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        <ExplanationTxt>Other changes in net assets reflect bookkeeping cleanup and prior period accounting adjustments made to reconcile the Foundation's beginning fund balance and current year financial records to the ending balance shown on the Statement of Finacial Position.</ExplanationTxt>
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      <ExplanationTxt>The Saint Martin Foundation respectfully requests that any late filing penalty be waived based on reasonable cause. The Foundation is a small, volunteer-operated charitable organization with no paid administrative staff. Following its initial year of operations, the Foundation undertook a comprehensive review and restructuring of its accounting system to improve financial reporting, strengthen internal controls, and better align expenditures with its expanding charitable programs. This process included reconciling financial records, reclassifying program expenditures into four core program areas with supporting subprograms, and enhancing reporting transparency for domestic and international charitable activities. Additional time was required to ensure that the Foundation's financial records and this return accurately reflected its exempt activities. The Foundation exercised ordinary business care and prudence throughout this process and filed the return as soon as practicable after completing its financial review. The delay was not due to willful neglect but resulted from the Foundation's good-faith effort to improve the accuracy and completeness of its reporting. Procedures have now been implemented to support timely filing of future annual returns.</ExplanationTxt>
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