The Macnaughton Foundation is a private 501(c)(3) foundation based in Honolulu, Hawaii. Established in 2016, it operates as the philanthropic arm of the MacNaughton Group, a Hawaii-based real estate development and investment company founded in 1975. The foundation supports nonprofit organizations aligned with its mission of creating positive social, economic, and physical impact in the communities where MacNaughton operates.
Financial Overview
From 2024 IRS Form 990-PF · View filing
Total Assets
$567K
-19.9% YoY
Annual Giving
$110K
-30.7% YoY
Grant Count
16
-30.4% YoY
Avg Grant Size
$7K
-0.4% YoY
Mission & Focus Areas
The foundation seeks to make a difference in specific fields of interest and generally approaches grantees that align with its mission. Primary funding areas include:
- Education
- Healthcare
- Community support and strengthening
- Arts
- Environment and sustainability
- Human services
The foundation's work is guided by a commitment to safeguarding Hawaii's cultural heritage and natural resources.
Grantmaking
The foundation made 20 grants in 2024, with total giving of $110,465. Typical award ranges are $150–$100,000.
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Geographic Focus
Where this funder awards grants
The foundation primarily funds organizations in Hawaii, with some grants extending to the District of Columbia and Oregon.
Grant Distribution by State
Cities
Financial History
Multi-year comparison from IRS filings
As of December 2024:
- Total Assets: $567,314
- Total Revenues: $17,405
- Total Expenses: $123,051
- Total Liabilities: $16,100
- Investment Income and Dividends: $28,944
Historical Context: Since its formation, MacNaughton has donated millions of dollars to Hawaii nonprofits.
| Metric | 2024 | 2023 | 2022 |
|---|---|---|---|
| Total Assets | $567,314 | $708,141 | $912,987 |
| Revenue | $17,405 | $22,059 | $12,472 |
| Expenses | $123,051 | $173,424 | $251,182 |
| Qualifying Distributions | $115,602 | $165,294 | $240,858 |
| Net Investment Income | $21,495 | $23,971 | $23,877 |
| Distributable Amount | $27,739 | $33,134 | $44,352 |
Giving Over Time
Total grant dollars and number of grants per year
Grant Insights
How this funder distributes its grants
Top Recipients
Top 10 recipients in 2024
Grant Size Distribution
112 grants across all recorded years
Giving History
Grant recipients and amounts by year
No grants recorded for .
Leadership & Key People
Officers and directors from IRS filings
Compensation Overview
From 2024 IRS filing
From 2024 filing
| Name | Title | Hours | Compensation |
|---|---|---|---|
| JEFFREY G ARCE | PRESIDENT | 1 | — |
| EMILY REBER PORTER | VICE PRESIDENT | 0.5 | — |
| NANCY INFANTE | TREASURER | 0.5 | — |
Recent News & Activity
Recent developments and announcements
The MacNaughton Foundation continues to support Hawaii-based nonprofits addressing significant community issues. The parent company, MacNaughton Group, has been recognized as one of Hawaii's most charitable companies, with the broader organization providing volunteer days off and charitable contribution matching to all employees. Team members serve on community boards and volunteer for organizations addressing education, healthcare, sustainability, homelessness, job creation, and the arts.
The MacNaughton Group, One of Hawaii's Most Charitable Companies \u2014\Subject Areas
Focus areas based on grantmaking activity
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Similar funders by location and focus area
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Data last updated April 2026. Sourced from IRS Form 990-PF filings. Research dossier generated April 2026.
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