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Martha and Mary Lutheran Services

EIN 91-1916806 · Poulsbo, WA

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthFair56 out of 100GovernanceStrong95 out of 100Impact evidenceDescribes programsHow well its results are evidenced

Points to look into

  • Raising each dollar of donations cost 357 cents.

These come from the organization's own tax return. There may be a good explanation; ask the charity.

What it says it does

MARTHA AND MARY CHILDREN'S SERVICES PROVIDES QUALITY, COMPASSIONATE CARE, EARLY LEARNING AND INTERGENERATIONAL EXPERIENCES FOR CHILDREN REGARDLESS OF FAITH, ETHNICITY, OR ECONOMIC STATUS. WE DO THIS IN A CHRISTIAN MANNER BY OFFERING THOSE WE SERVE A SAFE PLACE TO GROW AND LEARN WITH DIGNITY, HONOR, AND INDIVIDUALITY.

Income
$5.9 million
Spending
$5.7 million
Spent on programs
83%
Reserves
2.4 months of spending
Largest source of income
fees for its services, 98%
Employees
169
Volunteers
22
Highest pay
$233,179, ceo

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Fair: 56 out of 100.

  • Reserves

    10 of 35

    Spendable reserves would cover 2.4 months of spending.

  • Debt

    16 of 20

    It owes 25% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 3% of income.

  • Income trend

    15 of 15

    Income rose 7% on the year before.

  • Spending floor

    0 of 15

    83% of spending went to programs and raising each dollar of donations cost 357 cents.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Strong: 95 out of 100.

  • Independent board

    25 of 25

    13 of 13 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    0 of 5

    Reports no independent review process for its chief executive's pay.

  • Independent check of accounts

    15 of 15

    Its accounts were audited by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (1)
  1. $4.8 million spent. SEE SCHEDULE OMARTHA AND MARY CHILDREN'S SERVICES HAS THE GOAL OF NURTURING THE CHILDREN UNDER OUR CARE AND PROVIDING OPPORTUNITIES FOR PERSONAL GROWTH.WE SUPPORT, INVOLVE AND HELP EDUCATE PARENTS IN THEIR CHILDREN'S EXPERIENCES. WE COLLABORATE WITH OLYMPIC COLLEGE AND THE LOCAL EDUCATION DISTRICT TO PROVIDE TRAINING AND PARENT EDUCATION. WE ARE THE TRAINING FACILITY FOR MANY STUDENTS IN THE OLYMPIC COLLEGE EARLY CHILDHOOD PROGRAM.CULTURAL DIVERSITY IS A PRIORITY IN ALL OF OUR PROGRAMS. WE PROVIDE THE OPPORTUNITY TO EMBRACE DIVERSITY IN A COMFORTABLE, NON-THREATENING ENVIRONMENT. MARTHA AND MARY CHILDREN'S SERVICES HAS BEEN RECOGNIZED NATIONALLY ON OUR INTERGENERATIONAL PROGRAM. THIS PROGRAM BRINGS CHILDREN TO OUR PARTNER HEALTH AND REHAB CENTER AND NEARBY ASSISTED LIVING FACILITIES. THESE PROGRAMS PROVIDE A WONDERFUL OPPORTUNITY FOR CHILDREN TO LEARN ABOUT HISTORY, AGING, DISABILITIES AND GRIEF, IN A SUPPORTIVE NURTURING ENVIRONMENT.MARTHA AND MARY CHILDREN'S SERVICES PROVIDES LICENSED CARE FOR CHILDREN FROM ONE MONTH THROUGH 12 YEARS OF AGE. IN FURTHERANCE OF OUR MISSION, WE PROVIDE SPACE AT DISCOUNTED RATES TO KITSAP COMMUNITY RESOURCES TO HOUSE THE WOMEN, INFANTS AND CHILDREN PROGRAM OF KITSAP COUNTY. WE CONSIDER IT A PRIVILEGE AND ARE PROUD TO SERVE MANY LOCAL MILITARY FAMILIES. WE PROVIDE A WEALTH OF DAILY ACTIVITIES, PLUS BEFORE AND AFTER SCHOOL CARE FOR CHILDREN ATTENDING FIVE ELEMENTARY SCHOOLS IN NORTH AND CENTRAL KITSAP SCHOOL DISTRICTS. THIS PARTNERSHIP HAS HELPED REDUCE THE NUMBER OF LATCHKEY KIDS WHO WOULD OTHERWISE BE AT HOME ALONE AND UNSUPERVISED. WE PROVIDE HELP WITH HOMEWORK, EXCITING AND CREATIVE ACTIVITIES PLUS A WIDE VARIETY OF LEARNING OPPORTUNITIES. DURING 2025, WE SERVED 703 CHILDREN ACROSS ALL OUR PROGRAMS WITH 16.79% OF OUR CHILDREN COMING FROM LOWER INCOME FAMILIES.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated November 6, 2026.

  3. Are donations tax-deductible? Worth knowing.

    Not individually listed by the IRS as eligible, which is usual for local chapters covered by a parent organization's exemption. The master file records contributions to it as deductible.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending December 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since July 1986.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated November 4, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.