Macnaughton Foundation
The MacNaughton Foundation is a private foundation based in Honolulu, Hawaii. It supports charitable organizations and initiatives, with its stated community commitments including safeguarding Hawaii’s cultural heritage and natural resources and supporting work in areas such as housing, education, healthcare, and community development.
Macnaughton Foundation at a glance
In short: Macnaughton Foundation gave $124K across 20 grants in 2025 (avg $6K), mostly in Hawaii. 25% of 2025 grantees were new. Source: 2025 IRS Form 990-PF.
- Annual giving (2025)
- $124,406
- +12.6% vs 2024
- Grants made (2025)
- 20
- +25.0% vs 2024
- Average grant
- $6,220
- -9.9% vs 2024
- Median grant
- $5,000
- Total assets
- $470,119
- -17.1% vs 2024
- New grantees (estimate)
- 25% first-time grantees (5 of 20, 2025; small sample)
- Primary geography
- Hawaii (86% of itemized 2025 grant dollars)
- Latest 990 filing
- Form 990-PF, 2025 View filing
Data from IRS Form 990-PF, 2025; updated September 2026. New grantees are estimated by matching recipient names across years (methodology).
How to apply to Macnaughton Foundation
- Accepts unsolicited proposals
- No
- How to Apply
-
The Foundation states that it makes contributions only to preselected charitable organizations and does not accept unsolicited requests for funds.
- Contact
Mailing address: 1288 Ala Moana Blvd Ste 208, Honolulu, HI 96814
Phone: (877) 829-5500
Website: https://macnaughton.com
Application details from Grantable's research on the foundation's public materials; confirm on its website before applying.
Who Macnaughton Foundation funds
How this funder distributes its grants
Top Recipients
Top 10 recipients in 2025
The largest 2025 recipient was Straub Foundation ($25K). Together the top 10 received $100K.
Grant Size Distribution
101 grants across all recorded years
The most common grant size was under $50K: 99 grants of 101 (98%).
Geographic Focus
Where this funder awards grants
In 2025, 86% of grant dollars went to recipients in Hawaii, 10% to recipients in Washington, DC, and 4% to recipients in Oregon.
Grant Distribution by State
Share of 2025 grant dollars across all 20 itemized grants.
Cities
Is Macnaughton Foundation open to new grantees?
25%
first-time grantees, 2025
In 2025, 5 of 20 grantees (25%) were first-time recipients. With only 20 grantees, that is a small sample: one grantee more or less moves the share by about 5 points. First grants averaged $7K; repeat grants $6K. How we count
Medians: $5K first-time, $5K repeat.
- 45% of 2025 grantees were also funded in 2024. Method
- Giving fell 47% from 2022 to 2025. Method
- In 2025 it paid out 550% of its IRS minimum distribution (the 5% rule). Method
Estimate from itemized grant lists in IRS Form 990-PF filings (2020–2025). Recipient names are matched across years, so a renamed or misspelled grantee can look new; grants to individuals are left out. Methodology.
Giving History
Giving Over Time
Total grant dollars and number of grants per year
From 2020 to 2025, annual grant giving ranged from $110K (2024) to $943K (2020). In 2025 it made 20 grants totaling $124K.
Grants by year
Grant recipients and amounts by year
| Recipient | Purpose | Amount |
|---|---|---|
| Straub Foundation Honolulu, HI | Health Care | $25,000 |
| Teach for America - Hawaii Honolulu, HI | Education | $15,000 |
| Easter Seals Honolulu, HI | Health Care | $12,500 |
| Honolulu Habitat for Humanity Honolulu, HI | Environment and Sustainability | $10,000 |
| Hawaii Executive Collaborative Honolulu, HI | Community Support & Strengthening | $10,000 |
| YWCA Washington, DC | Community Support & Strengthening | $7,700 |
| St Andrews Schools Honolulu, HI | Education | $5,000 |
| 50CAN Inc Washington, DC | Community Support & Strengthening | $5,000 |
| Ohsu Foundation Portland, OR | Education | $5,000 |
| Hawaii Preparatory Academy Kamuela, HI | Education | $5,000 |
Ready to take the next step with Macnaughton 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 |
|---|---|---|---|---|---|---|---|---|
| 2025 | $470,119 | $17,688 | $135,294 | $124,406 | 20 | $128,757 | $18,695 | $23,416 |
| 2024 | $567,314 | $17,405 | $123,051 | $110,465 | 16 | $115,602 | $21,495 | $27,739 |
| 2023 | $708,141 | $22,059 | $173,424 | $159,450 | 23 | $165,294 | $23,971 | $33,134 |
| 2022 | $912,987 | $12,472 | $251,182 | $233,780 | 20 | $240,858 | $23,877 | $44,352 |
| 2021 | $1,098,501 | $29,271 | $253,023 | $239,726 | 22 | $244,161 | $20,409 | $59,647 |
| 2020 | $1,320,962 | $41,617 | $958,499 | $943,490 | 31 | — | $33,254 | $74,739 |
Under IRS private-foundation payout rules, Macnaughton Foundation reported a distributable amount of $23K for 2025 — the minimum it must pay out in qualifying distributions.
Research compiled by Grantable AI from public sources. Last updated September 2026.
Mission & Focus Areas
MacNaughton says it aims to create a legacy of responsible, positive social, economic, and physical impact in the communities where it does business. Its website describes interests that include education, healthcare, sustainability, homelessness, job creation, arts, housing, and community development.
Its grantees include organizations with varied missions. For example, Straub Foundation says its mission is to create a healthier Hawaii; Honolulu Habitat for Humanity says it helps economically disadvantaged families acquire homes; and Hawaii Executive Collaborative says it unites leaders to address challenges affecting Hawaii’s society, culture, and economic vitality. Education grantees include Hawaii Preparatory Academy, which says it provides learning opportunities in a diverse community honoring Hawaii’s traditions, and St. Andrew’s Schools, which says it educates students in a culture of care, respect, love, and service.
Grantmaking
In 2025, the Foundation made 20 grants totaling $124,406. Individual grants ranged from $206 to $25,000, with a median of $5,000. Recent totals were $110,465 across 16 grants in 2024 and $159,450 across 23 grants in 2023.
The largest 2025 grants included $25,000 to Straub Foundation for health care, $15,000 to Teach For America – Hawaii for education, and $12,500 to Easter Seals for health care. Other notable awards were $10,000 each to Honolulu Habitat for Humanity and Hawaii Executive Collaborative, and $7,700 to YWCA.
Leadership & Key People
Leadership team and compensation from IRS filings
The 2025 filing lists Jeffrey G. Arce as president, Emily Reber Porter as vice president, and Nancy Infante as treasurer.
Macnaughton Foundation is led by Jeffrey G. Arce, President on every filing since 2020; none of the 3 officers listed in 2025 report compensation.
Officers on the 2025 filing
Jeffrey G. Arce
President
On filings since 2020
1 hr/week
No compensation reported
Emily Reber Porter
Vice President
On filings since 2020
0.5 hrs/week
No compensation reported
Nancy Infante
Treasurer
On filings since 2020
0.5 hrs/week
No compensation reported
Data from IRS Form 990 filings, 2020–2025. "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 Macnaughton Foundation
How much does Macnaughton Foundation give each year?
Macnaughton Foundation gave $124K across 20 grants in 2025, according to its 2025 IRS Form 990-PF. In 2024 it gave $110K across 16 grants.
What is Macnaughton Foundation's typical grant size?
Macnaughton Foundation's median grant in 2025 was $5,000, and its average grant was $6,220, across 20 grants on its 2025 IRS Form 990-PF. Organizations receiving their first grant from Macnaughton Foundation that year got $7K on average.
Where does Macnaughton Foundation give grants?
Macnaughton Foundation gives mostly in Hawaii: 86% of the grant dollars itemized on its 2025 IRS Form 990-PF went to recipients there. The next largest state was District of Columbia (10%). The most frequent recipient cities were Honolulu, HI (16 grants) and Washington, DC (2 grants).
Does Macnaughton Foundation give general operating support?
Not in 2025: none of the 20 grants with a stated purpose on Macnaughton Foundation's 2025 IRS Form 990-PF were described as general or operating support. Recurring purposes include "Community Support & Strengthening" (9 grants), "Education" (7 grants) and "Health Care" (3 grants).
Who are Macnaughton Foundation's largest grantees?
Macnaughton Foundation's largest 2025 grantees include Straub Foundation ($25,000), Teach for America - Hawaii ($15,000) and Easter Seals ($12,500), according to its 2025 IRS Form 990-PF. Together they received 42% of its itemized 2025 grant dollars.
How large is Macnaughton Foundation?
Macnaughton Foundation reported $470K in total assets on its 2025 IRS Form 990-PF. It paid out $129K in qualifying distributions that year, against a required minimum of $23K (roughly 5% of its investment assets).
What does Macnaughton Foundation fund?
MacNaughton says it aims to create a legacy of responsible, positive social, economic, and physical impact in the communities where it does business. See mission & focus areas ↑
How do I apply for a grant from Macnaughton Foundation?
The Foundation states that it makes contributions only to preselected charitable organizations and does not accept unsolicited requests for funds. Eligibility and process details are in the grantmaking section of this profile. See how to apply ↑
What is Macnaughton Foundation's EIN?
Macnaughton Foundation's EIN (Employer Identification Number) is 81-3963258. IRS Form 990 filing data is available on this page for 2020–2025.
Does Macnaughton Foundation accept unsolicited proposals?
No, according to Grantable's research on the foundation's published guidelines. See how to apply ↑
Data last updated September 2026. Sourced from IRS Form 990-PF filings. Research dossier generated September 2026.
Data update history
(6)
When this profile's IRS filing data changed on Grantable
- Updated Form 990-PF for fiscal year 2020 (received by the IRS May 16, 2021)
- Updated Form 990-PF for fiscal year 2021 (received by the IRS May 10, 2022)
- Updated Form 990-PF for fiscal year 2022 (received by the IRS November 13, 2023)
- Updated Form 990-PF for fiscal year 2023 (received by the IRS May 2, 2024)
- Updated Form 990-PF for fiscal year 2024 (received by the IRS March 5, 2025)
- Added Form 990-PF for fiscal year 2025 (received by the IRS May 14, 2026)
Live grants for the work Macnaughton Foundation funds
Philanthropy, Voluntarism & Grantmaking Open opportunities, soonest deadline first.
Explore Open Grants
Browse active grant opportunities in Macnaughton Foundation's focus areas in our free grants database
Similar Funders
Funders that support many of the same organizations
Bank of Hawaii Charitable Fdn
Honolulu, HI
The foundation supports community development, education, human services, and arts integration, with an emphasis on strengthening low- and moderate-income communities. Its 2024 grants ranged from $1,000 to $297,500, with a median of $25,000; 95% of funding went to organizations in Hawaii. Grant requests may be submitted at any time.
Assets
$1.7M
Grants
40
Total Given
$1.4M
Aloha United Way Inc
Honolulu, HI
Aloha United Way supports Hawaiʻi nonprofits and community partners addressing health, education, financial stability, housing, and other human-service needs. Its 2024 grants had a median of $24,421, though awards varied widely; a published Safety Net funding cycle offered $20,000–$75,000 per year, and 99% of 2024 grant dollars went to Hawaiʻi. Funding is generally through partner-agency programs, and the profile does not state whether it accepts unsolicited requests.
Assets
$23.5M
Grants
175
Total Given
$14.0M
Tradewind Group Foundation
Honolulu, HI
The foundation supports Hawai‘i organizations working in areas including education, workforce development, housing, health, arts, and community service. In 2025, its 146 grants ranged from $86 to $100,510, with a median of $5,000. It accepts requests by letter year-round and does not restrict giving to preselected organizations.
Assets
$45.1M
Grants
146
Total Given
$1.5M
J Watumull Fund
Honolulu, HI
J Watumull Fund supports public charities and schools across areas including arts, education, health, community services, and child welfare; most of its 2024 grant dollars went to Hawaii. Its grants ranged from $500 to $50,000, with a median of $2,000. It accepts applications anytime.
Assets
$12.1M
Grants
275
Total Given
$684K
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
First Insurance Company
Honolulu, HI
The foundation supports a range of causes, including higher education, health and human services, public radio, and environmental education, with most funding going to Hawaii. Its 2025 grants ranged from $100 to $47,450, with a median of $5,000. It accepts requests by letter describing the activity; the filing says giving is not limited to preselected organizations.
Assets
$10.7M
Grants
88
Total Given
$541K
More similar funders
More Funders in Hawaii
Cite this profile
Grantable. (2026). Macnaughton Foundation funder profile. GrantGraph. Retrieved October 17, 2026, from https://grantable.co/funders/macnaughton-foundation-morg_0139fff265154d79a78cc187509f21a4
BibTeX
@misc{grantable_813963258_2026,
author = {{Grantable}},
title = {{Macnaughton Foundation funder profile}},
howpublished = {GrantGraph},
year = {2026},
url = {https://grantable.co/funders/macnaughton-foundation-morg_0139fff265154d79a78cc187509f21a4},
note = {Accessed 2026-10-17. Data licensed CC BY 4.0}
}The figures on this page are open data under CC BY 4.0: reuse them with credit to Grantable and a link. Download the data.
Figures come from Macnaughton 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.
Macnaughton Foundation down — hundreds of funders to go?