Saint Martin Foundation Inc
Nonprofit profile at a glance
- EIN
- 883476802
- IRS 990 coverage
- 2025–2025
- Forms available
- Form 990 2025, Form 990-EZ 2024
- Location
- Galt, CA, USA
- Phone
- 5599814646
- Rating
- 62
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Temporary Housing
Reported finances
- Revenue
- $178,028
- Expenses
- $166,268
- Assets
- $11,737
- Liabilities
- $24,500
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
6 people listed
Executive titles in this filing
- MARK JACKSON (PRESIDENT/CHIEF EXECUTIVE OFFICER)
Highest reported compensation
- MARK JACKSON (PRESIDENT/CHIEF EXECUTIVE OFFICER): $41,500 total reported compensation
- CECELIA OVERTON (CHIEF FINANCIAL OFFICER): $17,500 total reported compensation
- SHAWN OVERTON (DIRECTOR): $500 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The greatest program accomplishment for 2025 was two-fold: (1) finalizing contractual arrangements with sacramento county, allowing full program operations at the "a street facility," issuing from the 2024 inception period, to become fully operational throughout the year ended december 31,2025; and (2) securing availability with respect to a second, "c street housing facility," during 2025, allowing an expansion in resident capacity, as well as formalizing the arrangements for purposes of going forward with obtaining full occupancy during 2026, along with establishing program cost rates that will govern under the upcoming contract with sacramento county (see below).
What it reported doing in 2025
The second most important program service accomplishment during 2025 for the "a street facility" was to further solidify many of the operating procedures relating to the sober living program, as a result of and product of moving up on the learning curve from 2024 to 2025. Management believes that continuing to work on streamlining our policies and procedures will further yield further benefits, as we bring the "c street facility" to full program operation during 2026.
Operating model
- Revenue model
- Earned-program. 83% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
SUPPORTED - The filed numbers largely add up and revenue has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 53
- Transparency & Controls: 85
- Accountability: 53
- Sustainability: 26
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 48.7%; rating input score 49
- Program expense ratio: 52.1%; rating input score 52
- Fundraising efficiency: $62.83 raised per $1 spent on fundraising; rating input score 78; 78th percentile among comparable filings
Transparency & Controls
- Consistency checks: 90.9%; rating input score 91; 15th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 66.7%; rating input score 67; 21st percentile among comparable filings
- Governance controls: 3 of 9 controls in place; rating input score 33
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Fail
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 6.6%; rating input score 50; 50th percentile among comparable filings
- Total-asset coverage ratio: 0.07; rating input score 5; 5th percentile among comparable filings
- Liabilities to assets ratio: 2.09; rating input score 1; 1st percentile among comparable filings
- Officer compensation ratio: 36.1%; rating input score 8; 8th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 81.9% per year; rating input score 100; 99th percentile among comparable filings
- Asset growth: 77.5% per year; rating input score 100; 98th percentile among comparable filings
Details
- Where the money goes: 48.7% of revenue deployed · 52.1% of spending went to programs
- Governance: 4 of 6 board members independent · 3 of 9 filing controls reported
- Programs: 3 filed program accomplishments · $87K in reported program spending
- Leadership: top reported pay $42K · 6 people listed
- Consistency: 21 of 22 current checks pass · 1 finding to review
- Schedules: 5 filed schedules · includes major donors
- Contacts: How to reach this organization
- Money network: 12 filed money-flow records
- 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.
- Moderate — Financial Efficiency: Mission deployment rate scored 49/100.
- Review — Financial Efficiency: Program expense ratio scored 52/100.
- Moderate — Accountability: Governance controls: 5 of 8 not reported.
- High — Sustainability: Total-asset coverage ratio scored 5/100.
- Review — Sustainability: Operating margin scored 50/100.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- High — Sustainability: Liabilities to assets ratio scored 1/100.
- High — Sustainability: Officer compensation ratio scored 8/100.