Martin Trust Partnership in Education for Early Learners Inc

Nonprofit profile at a glance

EIN
841796955
IRS 990 coverage
2020–2024
Forms available
Form 990 2024, Form 990-N 2018
Location
Brookline, MA, USA
Phone
6175468200
Rating
83
Verdict
STRONG
Rating confidence
Moderate
Sector
Kindergarten, Preschool, Nursery School, Early Admissions

Official website

Reported finances

Revenue
$2,874,522
Expenses
$3,031,184
Assets
$4,535,782
Liabilities
$420,679

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

9 people listed

Executive titles in this filing

  • LAURA TRUST (PRESIDENT)
  • JAYE SMITH (CEO)
  • ANASTASIA GOGOL (EXECUTIVE DIRECTOR)

Highest reported compensation

  • ANASTASIA GOGOL (EXECUTIVE DIRECTOR): $108,069 total reported compensation
  • JAYE SMITH (CEO): $76,923 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Martin trust partnership in education for early learners' mission is to create the model of accessible, equitable, sustainable, high-quality early education for all young children with a generation of highly valued and experienced early educators.

What it reported doing in 2024

The martin trust partnership provides high-quality, play-based, intentional teaching and learning to a diverse population of young children in our lab school regardless of any families' ability to pay, ensuring students' success in kindergarten and beyond. The partnership also provides professional development and mentorship to educators of young children in any space in which young children learn with a focus on intentional instruction of essential skills in play-based learning environments. The lab school's strong student outcomes prove the program works: using the igdis, a common assessment tool, the lab school's students showed literacy proficiency gains of 41.1% and numeracy gains of 39.5% from fall '24 to spring '25.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Hybrid. The nonprofit split its reported program spending across 74% for direct work, and 26% for grants.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 78
  • Transparency & Controls: 94
  • Accountability: 83
  • Sustainability: 37
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 86.4%; rating input score 86
  • Program expense ratio: 82%; rating input score 82
  • Fundraising efficiency: $6.89 raised per $1 spent on fundraising; rating input score 26; 26th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 71.4%; rating input score 71; 12th percentile among comparable filings
  • Governance controls: 8 of 8 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -5.5%; rating input score 19; 19th percentile among comparable filings
  • Total-asset coverage ratio: 1.5; rating input score 52; 52nd percentile among comparable filings
  • Liabilities to assets ratio: 0.09; rating input score 60; 60th percentile among comparable filings
  • Officer compensation ratio: 6.1%; rating input score 46; 46th percentile among comparable filings

Growth

  • Program expense growth: 32.3% per year; rating input score 100; 93rd percentile among comparable filings
  • Revenue growth: 22.6% per year; rating input score 100; 90th percentile among comparable filings
  • Asset growth: 12.9% per year; rating input score 100; 68th percentile among comparable filings

Details

  • Where the money goes: 86.4% of revenue deployed · 82% of spending went to programs
  • Governance: 5 of 7 board members independent · 8 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $2.5M in reported program spending
  • Leadership: top reported pay $108K · 9 people listed
  • Consistency: 27 of 27 current checks pass
  • Schedules: 9 filed schedules · includes major donors and grants
  • Filing history: 5 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Related organizations: 2 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Fundraising efficiency scored 26/100.
  • High — Sustainability: Operating margin scored 19/100.
  • Review — Sustainability: Total-asset coverage ratio scored 52/100.
  • Moderate — Sustainability: Officer compensation ratio scored 46/100.