Macnaughton Foundation EIN 81-3963258

Macnaughton Foundation

EIN  81-3963258 Private foundation / grantmaker Honolulu, HI
Form 990 (PDF) Compare with another nonprofit →
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Size
<$100K
What they do
A private foundation based in Honolulu, HI. It reported about $18K in revenue for 2025.
Leadership
Jeffrey G Arce · President
Money in and out
$18K revenue, $135K expenses
Bottom line

A private foundation based in Honolulu, HI. It reported about $18K in revenue for 2025. For fiscal year 2025 it reported $18K in revenue, $135K in expenses, and $434K in net assets.Pt I

Grants paid & assets · FY2025
Total revenue
$18K
Pt VIII · Ln 12
Total expenses
$135K
Pt IX · Ln 25
Net assets
$434K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): −$118K
Total assets
470K
deployed as grants and operations
Grants paid
124K
in FY2025
Grants made
20grants
total in period
Payout rate
26%
of assets (5% rule)

Who They Fund

Part XV · grants paid · 20 grants · $124K · 2025–2025
Straub FoundationFY2025$25,000
Teach for America - HawaiiFY2025$15,000
Easter SealsFY2025$12,500
Hawaii Executive CollaborativeFY2025$10,000
Honolulu Habitat for HumanityFY2025$10,000
YWCAFY2025$7,700
The Pantry by Feeding Hawaii TogetherFY2025$5,000
Hawaii Public RadioFY2025$5,000
Punahou SchoolFY2025$5,000
Daihonzan Chozen-JiFY2025$5,000
Hawaii Preparatory AcademyFY2025$5,000
Ohsu FoundationFY2025$5,000
50can INCFY2025$5,000
St Andrews SchoolsFY2025$5,000
Hunakai Park AssociationFY2025$2,000
Kcaa Preschools of HawaiiFY2025$1,000
Hawaii Food BankFY2025$500
Hoola NA PuaFY2025$250
See all 20 grants →

Grantmaking Profile

Patterns in foundation giving
Average grantPart XV$6K
Median grantPart XV$5K
Largest grantPart XV$25K

Summary of the Filing

Part I · fiscal year 2025 · Form 990-PF
Revenue
$18K
FY2025▲ +2%
Expenses
$135K
FY2025▲ +10%
Total assets
$470K
FY2025▼ -17%
Total liabilities
$37K
FY2025▲ +127%
Total revenue
$18K
Pt VIII · Ln 12
Total expenses
$135K
Pt IX · Ln 25
Net assets
$434K
Pt X · Ln 32
Total assetsPt II$470K

Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CMacnaughton Foundation
EINHdr · item D81-3963258
Principal addressHdr · item CHonolulu, HI
WebsiteHdr · item Jwww.macnaughton.com/our-impact
State of legal domicileHdr · item MHI
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFFoundations & Grantmakers (T22)
Ruling yearIRS BMFDec 2016

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1apending
Independent voting membersPt VI · Ln 1bpending
Conflict-of-interest policyPt VI · Ln 12a
Whistleblower policyPt VI · Ln 13
Document retention policyPt VI · Ln 14
CEO/top-official compensation independently reviewedPt VI · Ln 15a
Family or business relationships among officers/directorsPt VI · Ln 2

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
See Macnaughton Foundation executive salaries →

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Statement of Revenue

Part VIII
Investment income100%$18K
Total revenueLn 12$18K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Grants & contributions paid $0.92 Operating & administrative $0.08
Grants & contributions paid92%$124K
Operating & administrative8%$11K
Total functional expensesLn 25$135K

Balance Sheet

Part X · end of year
CashLn 1$38K
Total assetsLn 16$470K
Total liabilitiesLn 26$37K
Total net assetsLn 32$434K
Months of cash on handcomputed3.3

Financial Metrics

Form 990 · FY2025 · each ratio shown with the dollars behind it
Liquidity & Payout
Payout rate
Grants paid $0 · Total assets $470K
0%
Where the money comes from
Contribution dependence
Contributions & grants — · Total revenue $18K
Government reliance
not reported
Earned-income share
not reported
Investment reliance
Investment income $0 · Total revenue $18K
0%
Program self-sufficiency
not reported
Growth & trend
Revenue growth (YoY)
This year $18K · Prior year $17K
Prior-year revenue below floor — showing dollar change
Revenue CAGR
FY2020 $42K · FY2025 $18K
-16%
Net-asset trend (YoY)
End of year $434K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $18K · Expenses $135K
-665%
Liabilities-to-Assets
Total liabilities — · Total assets $470K
Net-asset ratio
Net assets $434K · Total assets $470K
92%
People & payroll
Highest Reported Total Compensation
Individual Jeffrey G Arce · Reported title PRESIDENT · Highest reported compensation $0 · Total expenses $135K
0%
Personnel share
not reported
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Revenue growth 2%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2025 (Latest)$18K revenue · viewing · ⤓ 990 PDF
FY2024$17K revenue · ⤓ 990 PDF
FY2023$22K revenue · ⤓ 990 PDF
FY2022$12K revenue · ⤓ 990 PDF
FY2021$29K revenue · ⤓ 990 PDF
FY2020$42K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2025IRS
Classification, formation year, addressIRS Business Master File
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