Nonprofit · EIN 81-3963258
MACNAUGHTON FOUNDATION
Tax-exempt · HONOLULU, HI 96814
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $17,688 | $135,294 | -$117,606 | $470,119 | $36,506 | $433,613 |
| December 31, 2024 | 990-PF | $17,405 | $123,051 | -$105,646 | $567,314 | $16,115 | $551,199 |
| December 31, 2023 | 990-PF | $22,059 | $173,424 | -$151,365 | $708,141 | $51,600 | $656,541 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Dividends
- $25,232
- Net gain from sales of assets
- -$7,544
Expenses
- Grants and similar amounts paid
- $124,406
- Compensation of officers, directors and key employees
- $0
- Disbursements for charitable purposes
- $128,757
- Excise tax on investment income
- $260
Balance sheet and other
- Total assets, start of year
- $567,314
- Total assets, end of year
- $470,119
- Total liabilities, end of year
- $36,506
- Net assets, end of year
- $433,613
- Fair market value of assets
- $449,729
- Qualifying distributions
- $128,757
- Net investment income
- $25,232
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 December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JEFFREY G ARCE 1288 ALA MOANA BLVD SUITE 208, HONOLULU, HI 96814 | PRESIDENT | 1 | $0 |
| EMILY REBER PORTER 1288 ALA MOANA BLVD SUITE 208, HONOLULU, HI 96814 | VICE PRESIDENT | 0.5 | $0 |
| NANCY INFANTE 1288 ALA MOANA BLVD SUITE 208, HONOLULU, HI 96814 | TREASURER | 0.5 | $0 |
990-PF for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JEFFREY G ARCE 1288 ALA MOANA BLVD SUITE 208, HONOLULU, HI 96814 | PRESIDENT | 1 | $0 |
| EMILY REBER PORTER 1288 ALA MOANA BLVD SUITE 208, HONOLULU, HI 96814 | VICE PRESIDENT | 0.5 | $0 |
| NANCY INFANTE 1288 ALA MOANA BLVD SUITE 208, HONOLULU, HI 96814 | TREASURER | 0.5 | $0 |
990-PF for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JEFFREY G ARCE 1288 ALA MOANA BLVD SUITE 208, HONOLULU, HI 96814 | PRESIDENT | 1 | $0 |
| EMILY REBER PORTER 1288 ALA MOANA BLVD SUITE 208, HONOLULU, HI 96814 | VICE PRESIDENT | 0.5 | $0 |
| NANCY INFANTE 1288 ALA MOANA BLVD SUITE 208, HONOLULU, HI 96814 | TREASURER | 0.5 | $0 |
Address and contacts
- Address (IRS master file)
- 1288 ALA MOANA BLVD STE 208, HONOLULU, HI 96814-4233
- Signed the 990-PF
- NANCY INFANTE, TREASURER
- Phone
- (877) 829-5500
- Return prepared by
- ANDERSEN 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 December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-PF on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-PF on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-PF on file |
IRS record
- EIN
- 81-3963258
- 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
- 2016
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T22)
- Assets (IRS master file)
- $470,119
- Income (IRS master file)
- $137,112
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $17,688 | $135,294 | $470,119 | IRS |
| 990-PF | December 2024 | $17,405 | $123,051 | $567,314 | XML |
| 990-PF | December 2023 | $22,059 | $173,424 | $708,141 | XML |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-PF | December 2020 | – | – | – | 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 81-3963258).
Questions about MACNAUGHTON FOUNDATION
- What is the EIN of MACNAUGHTON FOUNDATION?
- The employer identification number (EIN) of MACNAUGHTON FOUNDATION is 81-3963258.
- Is MACNAUGHTON FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2016.
- Are donations to MACNAUGHTON FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does MACNAUGHTON FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of MACNAUGHTON FOUNDATION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did MACNAUGHTON FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990-PF for the year ended December 2025.
- Who are the officers and directors of MACNAUGHTON FOUNDATION?
- The 990-PF for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does MACNAUGHTON FOUNDATION have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $17,688, expenses of $135,294 and total assets of $470,119 at year end.
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