Beverly and James Phelps Foundation
Beverly and James Phelps Foundation is a private foundation, based in Honolulu, HI. IRS filing data is available from 2023 through 2024. As of 2024, the organization holds $3.4M in total assets. In 2024, it awarded 5 grants totaling $150K. Net investment income was $398K.
Beverly and James Phelps Foundation at a glance
In short: Beverly and James Phelps Foundation gave $150K across 5 grants in 2024 (avg $30K), mostly in Hawaii. Source: 2024 IRS Form 990-PF.
- Annual giving (2024)
- $150,000
- Grants made (2024)
- 5
- Average grant
- $30,000
- Median grant
- $25,000
- Total assets
- $3,415,662
- +8.1% vs 2023
- Primary geography
- Hawaii (100% of itemized 2024 grant dollars)
- Latest 990 filing
- Form 990-PF, 2024 View filing
Data from IRS Form 990-PF, 2024; updated October 2026.
Who Beverly and James Phelps Foundation funds
How this funder distributes its grants
Top Recipients
Top 4 recipients in 2024
The largest 2024 recipient was Make a Wish Hawaii ($50K across 2 grants). Together the top 4 received $150K.
Grant Size Distribution
5 grants across all recorded years
The most common grant size was under $50K: 4 grants of 5 (80%).
Geographic Focus
Where this funder awards grants
Grant Distribution by State
Share of 2024 grant dollars across all 5 itemized grants.
States
Cities
How Beverly and James Phelps Foundation gives
- In 2024 it paid out 96% of its IRS minimum distribution (the 5% rule). Foundations have until the end of the next year to meet it. Method
From the foundation's IRS Form 990-PF filings. Methodology.
Giving History
Giving Over Time
Total grant dollars and number of grants per year
In 2024 it made 5 grants totaling $150K.
Grants by year
Grant recipients and amounts by year
| Recipient | Purpose | Amount |
|---|---|---|
| Special Olympics Hawaii EWA Beach, HI | To Support Kauai Athletes | $50,000 |
| Make a Wish Hawaii Honolulu, HI | To Support Wishes of Kauai Children | $25,000 |
| Department of Education Kauai Complex Area Lihue, HI | To support student for attending healing horses on kauai program. | $25,000 |
| Leadership Disabilities Achievement of HI Honolulu, HI | To Support Kauai Programs & Events | $25,000 |
| Make a Wish Hawaii Honolulu, HI | To Support Wishes of Kauai Children | $25,000 |
Ready to take the next step with Beverly and James Phelps Foundation?
Financial History
Multi-year comparison from IRS filings
| Filing year | Total Assets | Revenue | Expenses | Grants paid | Grants | Qualifying Distributions | Net Investment Income | Distributable Amount |
|---|---|---|---|---|---|---|---|---|
| 2024 | $3,415,662 | $474,927 | $216,928 | $150,000 | 5 | $169,438 | $398,255 | $176,158 |
| 2023 | $3,158,377 | $3,899,086 | $47,739 | — | — | $25,667 | $777,123 | $146,293 |
Under IRS private-foundation payout rules, Beverly and James Phelps Foundation reported a distributable amount of $176K for 2024 — the minimum it must pay out in qualifying distributions.
Leadership & Key People
Officers and directors from IRS filings
Beverly and James Phelps Foundation is led by Theodore Rachlin, Trustee on every filing since 2023 — the only officer listed, and uncompensated.
Officers on the 2024 filing
Theodore Rachlin
Trustee
On filings since 2023
5 hrs/week
No compensation reported
Data from IRS Form 990 filings, 2023–2024. "On filings since" is the earliest filing we hold that lists the person; hours are average hours per week as reported.
Frequently asked questions about Beverly and James Phelps Foundation
How much does Beverly and James Phelps Foundation give each year?
Beverly and James Phelps Foundation gave $150K across 5 grants in 2024, according to its 2024 IRS Form 990-PF.
What is Beverly and James Phelps Foundation's typical grant size?
Beverly and James Phelps Foundation's median grant in 2024 was $25,000, and its average grant was $30,000, across 5 grants on its 2024 IRS Form 990-PF.
Where does Beverly and James Phelps Foundation give grants?
Beverly and James Phelps Foundation gives mostly in Hawaii: 100% of the grant dollars itemized on its 2024 IRS Form 990-PF went to recipients there. The most frequent recipient cities were Honolulu, HI (3 grants).
Does Beverly and James Phelps Foundation give general operating support?
Not in 2024: none of the 5 grants with a stated purpose on Beverly and James Phelps Foundation's 2024 IRS Form 990-PF were described as general or operating support.
Who are Beverly and James Phelps Foundation's largest grantees?
Beverly and James Phelps Foundation's largest 2024 grantees include Make a Wish Hawaii ($50,000 across 2 grants), Special Olympics Hawaii ($50,000) and Department of Education Kauai Complex Area ($25,000), according to its 2024 IRS Form 990-PF. Together they received 83% of its itemized 2024 grant dollars.
How large is Beverly and James Phelps Foundation?
Beverly and James Phelps Foundation reported $3.4M in total assets on its 2024 IRS Form 990-PF. It paid out $169K in qualifying distributions that year, against a required minimum of $176K (roughly 5% of its investment assets). Falling short in one year is not a violation: foundations have until the end of the next year to meet the minimum.
What is Beverly and James Phelps Foundation's EIN?
Beverly and James Phelps Foundation's EIN (Employer Identification Number) is 36-7784533. IRS Form 990 filing data is available on this page for 2023–2024.
Data last updated October 2026. Sourced from IRS Form 990-PF filings.
Data update history
(3)
When this profile's IRS filing data changed on Grantable
- Updated Form 990-PF for fiscal year 2023 (received by the IRS November 13, 2024)
- Updated Form 990-PF for fiscal year 2024 (received by the IRS November 11, 2025)
- IRS filings on file for fiscal years 2023–2024
Explore Open Grants
Browse active grant opportunities in Beverly and James Phelps Foundation's focus areas in our free grants database
Similar Funders
Funders with grantees in common
Enterprise Holdings Foundation
Saint Louis, MO
The Enterprise Holdings Foundation supports charitable and educational nonprofits in communities where Enterprise Mobility operates, focusing on health, education, arts, and disaster relief; applicants must be actively supported by an Enterprise Mobility team member, spouse, or domestic partner. Giving varies widely: it reported 9,499 grants in 2024, but its 2025 filing showed one grant of $101.4 million, so that amount is not a typical award. Applications are accepted at any time through eligible Enterprise-affiliated applicants; the Foundation does not limit giving to preselected organizations.
Assets
$594.3M
Grants
1
Total Given
$101.4M
Atherton Family Foundation
Honolulu, HI
The Atherton Family Foundation funds Hawai‘i-serving nonprofits in arts and culture, community development, education, environment, health, human services, spiritual development, and youth development, with an emphasis on collaborative systems change. Its stated average awards for 2026 are about $13,500 for program grants and $41,500 for capital grants. It accepts applications through its online process at scheduled deadlines.
Assets
$82.9M
Grants
1
Total Given
$5.6M
HT Hayashi Foundation
Honolulu, HI
Assets
$1.4M
Grants
2
Total Given
$160K
Friends of Hawaii Charities Inc
Honolulu, HI
Friends of Hawaii Charities activates financial resources from the private sector and spirited volunteerism from the community, in concert with the extraordinary natural resources of the state, to produce sports and cultural events that generate funds for qualifying not-for-profit endeavors in Hawaii benefiting its women, children, youth, and needy, primarily in the areas of intervention, health, and education.
Assets
$2.4M
Grants
3
Total Given
$580K
The Stoebner Family
Honolulu, HI
Assets
$1.1M
Grants
3
Total Given
$70K
The Shidler Family Foundation
Honolulu, HI
Assets
$4K
Grants
5
Total Given
$140K
More similar funders
More Funders in Hawaii
The filing figures on this page are open data under CC BY 4.0. About GrantGraph Open
Figures come from Beverly and James Phelps Foundation's IRS filings (methodology). AI-written summaries, news items and logos are not covered by the open licence. Spot an error? Email hello@grantable.co.
Beverly and James Phelps Foundation down — hundreds of funders to go?