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Macnaughton Foundation EIN 81-3963258 Form 990 (PDF) Claim this org

Macnaughton Foundation FY2023 filing

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A private foundation based in Honolulu, HI. It reported about $22K in revenue for 2023. For fiscal year 2023 it reported $22K in revenue, $173K in expenses, and $657K in net assets.Pt I

Type
Private foundation / grantmaker · Foundations & Grantmakers
Location
Honolulu, HI
Website
www.macnaughton.com/our-impact
Filings
6 on file (2020–2023)
Revenue
$22KFY2023
Expenses
$173K
Net assets
$657K
People
0
Filings
6
Updates
0
More identity details & actions ⌄
EIN  81-3963258 Private foundation / grantmaker Honolulu, HI
Form 990 (PDF)
You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2025) →
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Size
<$100K
What they do
A private foundation based in Honolulu, HI. It reported about $22K in revenue for 2023.
Money in and out
$22K revenue, $173K expenses
Bottom line
—
Grants paid & assets · FY2023
Total revenue
$22K
Pt VIII · Ln 12
Total expenses
$173K
Pt IX · Ln 25
Net assets
$657K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): −$151K
Total assets
708K
deployed as grants and operations
Grants paid
159K
in FY2023
Grants made
20grants
total in period
Payout rate
23%
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 2023 · Form 990-PF
Revenue
$22K
FY2023▲ +77%
Expenses
$173K
FY2023▼ -31%
Total assets
$708K
FY2023▼ -22%
Total liabilities
$52K
FY2023▼ -51%
Total revenue
$22K
Pt VIII · Ln 12
Total expenses
$173K
Pt IX · Ln 25
Net assets
$657K
Pt X · Ln 32
Total assetsPt II$708K

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
Officers, directors & key employeesPt VII · Sec ANot reported
See Macnaughton Foundation executive salaries →

Statement of Revenue

Part VIII
Investment income100%$22K
Total revenueLn 12$22K

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%$159K
Operating & administrative8%$14K
Total functional expensesLn 25$173K

Balance Sheet

Part X · end of year
CashLn 1$29K
Total assetsLn 16$708K
Total liabilitiesLn 26$52K
Total net assetsLn 32$657K
Months of cash on handcomputed2.0

Financial Metrics

Form 990 · FY2023 · each ratio shown with the dollars behind it
Liquidity & Payout
Payout rate
Grants paid $0 · Total assets $708K
0%
Where the money comes from
Contribution dependence
Contributions & grants — · Total revenue $22K
—
Government reliance
not reported
Earned-income share
not reported
Investment reliance
Investment income $0 · Total revenue $22K
0%
Program self-sufficiency
not reported
Growth & trend
Revenue growth (YoY)
This year $22K · Prior year $12K
Prior-year revenue below floor — showing dollar change
Net-asset trend (YoY)
End of year $657K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $22K · Expenses $173K
-686%
Liabilities-to-Assets
Total liabilities — · Total assets $708K
—
Net-asset ratio
Net assets $657K · Total assets $708K
93%
People & payroll
Highest Reported Total Compensation
Individual — · Reported title — · Highest reported compensation — · Total expenses $173K
No individual compensation reported on this filing
Personnel share
not reported
Peer comparison

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

MetricThis orgPeer medianPercentile
Revenue growth 77%——

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 · ⤓ 990 PDF
FY2024$17K revenue · ⤓ 990 PDF
FY2023$22K revenue · viewing · ⤓ 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) · FY2023IRS
Classification, formation year, addressIRS Business Master File
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