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
Under IRS private-foundation payout rules, Macnaughton Foundation reported a distributable amount of $28K for 2024 — the minimum it must pay out in qualifying distributions.
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.
How to Apply
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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
Among its reported 2024 grants, the largest include Straub Foundation ($25,000), Colorado College ($20,000), Kupu ($20,000).
| Recipient | Purpose | Amount |
|---|---|---|
| COLORADO COLLEGE COLORADO SPRINGS, CO | EDUCATION | $20,000 |
| TEACH FOR AMERICA - HAWAII HONOLULU, HI | EDUCATION | $10,000 |
| ST ANDREWS SCHOOLS HONOLULU, HI | EDUCATION | $3,000 |
| HAWAIIAN HUMANE SOCIETY HONOLULU, HI | COMMUNITY SUPPORT & STRENGTHENING | $250 |
| 50CAN INC WASHINGTON, DC | COMMUNITY SUPPORT & STRENGTHENING | $5,000 |
| ALOHA UNITED WAY HONOLULU, HI | COMMUNITY SUPPORT & STRENGTHENING | $5,000 |
| YWCA WASHINGTON, DC | COMMUNITY SUPPORT & STRENGTHENING | $3,700 |
| MONTESSORI COMMUNITY SCHOOL HONOLULU, HI | EDUCATION | $515 |
| EASTER SEALS HONOLULU, HI | HEALTH CARE | $1,500 |
| KUPU HONOLULU, HI | COMMUNITY SUPPORT & STRENGTHENING | $20,000 |
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
Frequently Asked Questions
What does Macnaughton Foundation fund?
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.
How do I apply for a grant from Macnaughton Foundation?
**Grant Activity:** The foundation made 20 grants in 2024, with total giving of $110,465. Typical award ranges are $150–$100,000. **Recent Grants (2024):** • Straub Foundation: $25,000 (Health Care) • The Colorado College: $20,000 (Education) • Kupu: $20,000 (Community Support & Strengthening) **Application Process:** The foundation generally seeks areas where it might make a difference in its specific fields of interest and will approach grantees that meet its mission. However, the foundation …
Where does Macnaughton Foundation make grants?
The foundation primarily funds organizations in Hawaii, with some grants extending to the District of Columbia and Oregon.
What size grants does Macnaughton Foundation award?
In 2024, Macnaughton Foundation awarded 16 grants totaling $110K — an average of about $7K per grant, based on its IRS Form 990 filings.
How much is Macnaughton Foundation required to give away each year?
Private foundations must generally distribute about 5% of their assets annually. For 2024, Macnaughton Foundation reported a distributable amount of $28K on its IRS Form 990-PF — the minimum it must pay out in qualifying distributions.
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 2020–2024.
Explore Open Grants
Browse active grant opportunities in Macnaughton Foundation's focus areas in our free grants database
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Data last updated June 2026. Sourced from IRS Form 990-PF filings. Research dossier generated April 2026.
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