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.
Key facts about Macnaughton Foundation
- EIN
- 81-3963258
- Latest 990 filing
- Form 990-PF, 2025
- Annual giving (2025)
- $124,406
- Grants made (2025)
- 20
- Average grant
- $6,220
- Median grant
- $5,000
- New grantees (estimate)
- 25% first-time grantees (5 of 20, 2025)
- Primary geography
- Hawaii (86% of itemized 2025 grant dollars)
- 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. Full details ↓
Data from IRS Form 990-PF, 2025; updated September 2026. New grantees are estimated by matching recipient names across years (methodology). Application details from Grantable's research on the foundation's public materials; confirm on its website before applying.
Who Macnaughton Foundation funds
By grant dollars, the top recipient states for Macnaughton Foundation's 20 itemized 2025 grants were Hawaii (86%) and District of Columbia (10%). The most frequent recipient cities were Honolulu, HI (16 grants) and Washington, DC (2 grants). None of its 20 grants with a stated purpose were described as general or operating support. Recurring purposes include "Community Support & Strengthening" (9 grants), "Education" (7 grants) and "Health Care" (3 grants).
Is Macnaughton Foundation open to new grantees?
25%
first-time grantees, 2025
In 2025, 5 of 20 grantees (25%) were first-time recipients. First grants averaged $7K; repeat grants $6K. How we count
Medians: $5K first-time, $5K repeat.
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.
Next steps with Macnaughton Foundation
- How to evaluate Macnaughton Foundation as a funder
Our grant prospecting guide: read the 990-PF, check fit, and decide whether to apply.
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Financial Overview
From 2025 IRS Form 990-PF · View filing
Total Assets
—
Annual Giving
$124K
+12.6% YoY
Grant Count
20
+25.0% YoY
Avg Grant Size
$6K
-9.9% YoY
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.
Ready to take the next step with Macnaughton Foundation?
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 all 20 itemized 2025 grant dollars.
Cities
Financial History
Multi-year comparison from IRS filings
| Filing year | Grant total | Number of grants |
|---|---|---|
| 2025 | $124,406 | 20 |
| 2024 | $110,465 | 16 |
| 2023 | $159,450 | 23 |
| Metric | 2025 | 2024 | 2023 |
|---|---|---|---|
| Total Assets | — | — | — |
| Revenue | — | — | — |
| Expenses | — | — | — |
| Qualifying Distributions | — | — | — |
| Net Investment Income | — | — | — |
| Distributable Amount | — | — | — |
Data update history
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)
- IRS filings on file for fiscal years 2020–2024
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 2025
Grant Size Distribution
101 grants across all recorded years
Giving History
Grant recipients and amounts by year
Among its reported 2025 grants, the largest recipients include Straub Foundation ($25,000), Teach for America - Hawaii ($15,000), Easter Seals ($12,500).
| 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 |
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.
Contact
Mailing address: 1288 Ala Moana Blvd Ste 208, Honolulu, HI 96814
Phone: (877) 829-5500
Website: https://macnaughton.com
Subject Areas
Focus areas based on grantmaking activity
Frequently Asked Questions
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. 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 …
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 ↑
Where does Macnaughton Foundation make grants?
In 2025, 86% of grant dollars went to recipients in Hawaii, 10% to recipients in Washington, DC, and 4% to recipients in Oregon.
What size grants does Macnaughton Foundation award?
In 2025, Macnaughton Foundation awarded 20 grants totaling $124K — an average of about $6K per grant, based on its IRS Form 990 filings.
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 ↑
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Data last updated September 2026. Sourced from IRS Form 990-PF filings. Research dossier generated September 2026.