White Opal Foundation EIN 86-2481407

White Opal Foundation

EIN  86-2481407 Private foundation / grantmaker Haiku, HI
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Size
<$100K
What they do
A private foundation based in Haiku, HI. It reported about $22K in revenue for 2025.
Leadership
Miriam Trahan · Director, President, Treasurer
Money in and out
$22K revenue, $47K expenses
Bottom line

A private foundation based in Haiku, HI. It reported about $22K in revenue for 2025. For fiscal year 2025 it reported $22K in revenue, $47K in expenses, and $196K in net assets.Pt I

Grants paid & assets · FY2025
Total revenue
$22K
Pt VIII · Ln 12
Total expenses
$47K
Pt IX · Ln 25
Net assets
$196K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): −$25K
Total assets
196K
deployed as grants and operations
Grants paid
44K
in FY2025
Grants made
5grants
total in period
Payout rate
23%
of assets (5% rule)

Who They Fund

Part XV · grants paid · 5 grants · $44K · 2025–2025
The Earthfire Institute INCID · FY2025$30,000
The Hygeia FoundationFY2025$10,000
Food in AcadianaFY2025$2,500
Confidence CampaignLA · FY2025$1,000
Alliance for the Chesapeake Bay INCFY2025$1,000

Grantmaking Profile

Patterns in foundation giving
Distinct granteesPart XV2
Average grantPart XV$9K
Median grantPart XV$2K
Largest grantPart XV$30K
Top cause focusNTEEEnvironment (20%)

Summary of the Filing

Part I · fiscal year 2025 · Form 990-PF
Revenue
$22K
FY2025▲ +43%
Expenses
$47K
FY2025▲ +118%
Total assets
$196K
FY2025▼ -11%
Total liabilities
$0
FY2025
Total revenue
$22K
Pt VIII · Ln 12
Total expenses
$47K
Pt IX · Ln 25
Net assets
$196K
Pt X · Ln 32
Total assetsPt II$196K

Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CWhite Opal Foundation
EINHdr · item D86-2481407
Principal addressHdr · item CHaiku, HI
WebsiteHdr · item Jnone reported
State of legal domicileHdr · item MHI
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFFoundations & Grantmakers (T22)
Ruling yearIRS BMFSep 2021

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
Director, President, Treasurer
$0Pt VII · Sec A
Director, Vice President
$0Pt VII · Sec A
Director, Secretary
$0Pt VII · Sec A
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Statement of Revenue

Part VIII
Investment income$22K · 99%
Other revenue$161 · 1%
Investment income99%$22K
Other revenue1%$161
Total revenueLn 12$22K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Grants & contributions paid $0.95 Operating & administrative $0.05
Grants & contributions paid95%$44K
Operating & administrative5%$2K
Total functional expensesLn 25$47K

Balance Sheet

Part X · end of year
CashLn 1$13K
Total assetsLn 16$196K
Total liabilitiesLn 26$0
Total net assetsLn 32$196K
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 $196K
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 $15K
Prior-year revenue below floor — showing dollar change
Net-asset trend (YoY)
End of year $196K · Beginning of year $222K
-11%
Balance sheet
Surplus Margin
Revenue $22K · Expenses $47K
-117%
Liabilities-to-Assets
Total liabilities $0 · Total assets $196K
0%
Net-asset ratio
Net assets $196K · Total assets $196K
100%
People & payroll
Highest Reported Total Compensation
Individual Miriam Trahan · Reported title DIRECTOR, PRESIDENT, TREASURER · Highest reported compensation $0 · Total expenses $47K
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 43%

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)$22K revenue · viewing · ⤓ 990 PDF
FY2024$15K revenue · ⤓ 990 PDF
FY2023$57K revenue · ⤓ 990 PDF
FY2022$308K 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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