Nonprofit · EIN 31-1494564
FROST FOUNDATION INC
Tax-exempt · DULUTH, GA 30096
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2026 | 990-PF | $179,650 | $319,670 | -$140,020 | $4,010,538 | $0 | $4,010,538 |
| June 30, 2025 | 990-PF | $223,822 | $311,741 | -$87,919 | $4,150,558 | $0 | $4,150,558 |
| June 30, 2024 | 990-PF | $57,886 | $308,891 | -$251,005 | $4,238,477 | $0 | $4,238,477 |
Financial details: 990-PF for the year ended June 30, 2026
Revenue
- Dividends
- $131,484
- Net gain from sales of assets
- $48,166
Expenses
- Grants and similar amounts paid
- $250,000
- Compensation of officers, directors and key employees
- $0
- Disbursements for charitable purposes
- $253,085
- Excise tax on investment income
- $1,636
Balance sheet and other
- Total assets, start of year
- $4,150,558
- Total assets, end of year
- $4,010,538
- Total liabilities, end of year
- $0
- Net assets, end of year
- $4,010,538
- Fair market value of assets
- $6,306,952
- Qualifying distributions
- $253,085
- Net investment income
- $179,650
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-PF for the year ended June 30, 2026, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JANICE FROST PO BOX 3400, GAINESVILLE, GA 30503 | CEO | 0 | $0 |
| THOMAS RAINES 3296 SUMMIT RIDGE PARKWAY SUITE, 2110, DULUTH, GA 30096 | CFO & SECRETARY | 0 | $0 |
990-PF for the year ended June 30, 2025: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JANICE FROST PO BOX 3400, GAINESVILLE, GA 30503 | CEO | 0 | $0 |
| THOMAS RAINES 3296 SUMMIT RIDGE PARKWAY SUITE, 2110, DULUTH, GA 30096 | CFO & SECRETARY | 0 | $0 |
990-PF for the year ended June 30, 2024: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JANICE FROST PO BOX 3400, GAINESVILLE, GA 30503 | CEO | 0 | $0 |
| THOMAS RAINES 3296 SUMMIT RIDGE PARKWAY SUITE, 2110, DULUTH, GA 30096 | CFO & SECRETARY | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 3296 SUMMIT RIDGE PKWY STE 2110, DULUTH, GA 30096-6337
- In care of
- % JACK FROST
- Signed the 990-PF
- THOMAS RAINES, CFO & SECRETARY
- Phone
- (707) 532-0478
- Return prepared by
- CREATIVE PLANNING TAX LLC
What it must file and when
IRS records say it files Form 990-PF. Private foundations file every year. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | 990-PF on file |
| 2024 | June 30, 2025 | November 17, 2025 | 990-PF on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990-PF on file |
IRS record
- EIN
- 31-1494564
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Private non-operating foundation
- Donations deductible (Pub 78)
- Private foundation, 30% limit
- Exempt since
- 1997
- Accounting year ends
- June
- Files
- Form 990-PF
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T20Z)
- Assets (IRS master file)
- $4,150,558
- Income (IRS master file)
- $974,535
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | June 2026 | $179,650 | $319,670 | $4,010,538 | XML |
| 990-PF | June 2025 | $223,822 | $311,741 | $4,150,558 | XML |
| 990-PF | June 2024 | $57,886 | $308,891 | $4,238,477 | XML |
| 990-PF | June 2023 | – | – | – | IRS |
| 990-PF | June 2022 | – | – | – | IRS |
| 990-PF | June 2021 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 31-1494564).
Questions about FROST FOUNDATION INC
- What is the EIN of FROST FOUNDATION INC?
- The employer identification number (EIN) of FROST FOUNDATION INC is 31-1494564.
- Is FROST FOUNDATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1997.
- Are donations to FROST FOUNDATION INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does FROST FOUNDATION INC file?
- Form 990-PF. Private foundations file every year.
- When is the next return of FROST FOUNDATION INC due?
- The return for tax year 2026 (the year ending June 30, 2027) is due November 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did FROST FOUNDATION INC last file with the IRS?
- The latest return in the IRS public files is the 990-PF for the year ended June 2026.
- Who are the officers and directors of FROST FOUNDATION INC?
- The 990-PF for the year ended June 30, 2026 lists 2 people; 0 received compensation from the organization.
- How much revenue does FROST FOUNDATION INC have?
- On its 990-PF for the year ended June 30, 2026 it reported revenue of $179,650, expenses of $319,670 and total assets of $4,010,538 at year end.
Other nonprofits in DULUTH
- COMMUNITY FOUNDATION FOR NORTHEAST GEORGIA INC EIN 58-1557995 · last filed 990 for 2024
- THE SCOTT HUDGENS FAMILY FOUNDATION INC EIN 58-2513020 · last filed 990-PF for 2024
- JIM & PAULA MCDONALD CHARITABLE TR 12152000 EIN 58-6429849 · last filed 990-PF for 2025
- CHU FAMILY FOUNDATION INC EIN 32-0338339 · last filed 990-PF for 2024
- PRIMERICA FOUNDATION INC EIN 27-4689647 · last filed 990-PF for 2024
- WOMENS CLUB OF SUGARLOAF COUNTRY CLUB CHARITIES INC EIN 26-1140144 · last filed 990 for 2025
- STINCHCOMB FAMILY FOUNDATION INC EIN 20-4003704 · last filed 990-PF for 2025
- SHETH FAMILY FOUNDATION INC EIN 58-2498469 · last filed 990-PF for 2024
All nonprofits in DULUTH · Georgia · Philanthropy, voluntarism and grantmaking foundations