FROST FAMILY FOUNDATION: Form 990PF, tax year 2019
View the entire original 990 at ProPublica ↗
- Organization
- FROST FAMILY FOUNDATION (EIN 27-3374284)
- Tax period
- 2019-09-01 to 2020-08-31
- Filed
- 2020-11-16
- IRS object ID
- 202043219349102639
- Schema version
- 2019v5.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990-PF
- Accounting Fees Schedule
- Investments Corp Bonds Schedule
- Investments Corp Stock Schedule
- Legal Fees Schedule
- Other Expenses Schedule
- Other Professional Fees Schedule
- Substantial Contributors Sch
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2020-11-16T11:08:25-06:00 | ReturnTs |
| Tax Period End | 2020-08-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 263910260 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WEALTH MANAGEMENT CPAS | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | P O BOX 61850 | AddressLine1Txt |
| City | HONOLULU | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 968391850 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2019-09-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 273374284 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FROST FAMILY FOUNDATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | FROS | BusinessNameControlTxt |
| Phone | 8085665550 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 1347 | AddressLine1Txt |
| City | MAKAWAO | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 96768 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KARIN FROST | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 8085665550 | PhoneNum |
| Signature | 2020-11-04 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | FRANCES P LUI-KWAN | PreparerPersonNm |
| PTIN | P00294905 | PTIN |
| Phone | 8085218801 | PhoneNum |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 207.109.190.150 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2020-11-04 | IPDt |
| IP Tm | 12:19:36 | IPTm |
| IP Timezone | HS | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 82024F7E7C095CF4A50D1C375003447C480CE0DC | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2019 | TaxYr |
| Build TS | 2021-04-22 16:20:28Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $12,963,509 | FMVAssetsEOYAmt |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Dividends Rev And Expnss | $224,019 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $224,019 | DividendsNetInvstIncmAmt |
| Net Gain Sale Ast Rev And Expnss | $255,081 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $255,081 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $255,081 | CapGainNetIncmNetInvstIncmAmt |
| Total Rev And Expnss | $479,100 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $479,100 | TotalNetInvstIncmAmt |
| Comp Ofcr Dir Trst Rev And Expnss | $75,359 | CompOfcrDirTrstRevAndExpnssAmt |
| Comp Ofcr Dir Trst Net Invst Incm | $37,679 | CompOfcrDirTrstNetInvstIncmAmt |
| Comp Ofcr Dir Trst Dsbrs Chrtbl | $37,680 | CompOfcrDirTrstDsbrsChrtblAmt |
| Legal Fees Rev And Expnss | $1,531 | LegalFeesRevAndExpnssAmt |
| Legal Fees Net Invst Incm | $766 | LegalFeesNetInvstIncmAmt |
| Legal Fees Dsbrs Chrtbl | $765 | LegalFeesDsbrsChrtblAmt |
| Accounting Fees Rev And Expnss | $3,927 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Net Invst Incm | $1,964 | AccountingFeesNetInvstIncmAmt |
| Accounting Fees Chrtbl Prps | $1,963 | AccountingFeesChrtblPrpsAmt |
| Other Prof Fees Rev And Expnss | $104,385 | OtherProfFeesRevAndExpnssAmt |
| Other Prof Fees Net Invst Incm | $99,705 | OtherProfFeesNetInvstIncmAmt |
| Other Prof Fees Dsbrs Chrtbl | $4,680 | OtherProfFeesDsbrsChrtblAmt |
| Taxes Rev And Expnss | $4,270 | TaxesRevAndExpnssAmt |
| Taxes Net Invst Incm | $0 | TaxesNetInvstIncmAmt |
| Taxes Dsbrs Chrtbl | $0 | TaxesDsbrsChrtblAmt |
| Other Expenses Rev And Expnss | $17,858 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $8,929 | OtherExpensesNetInvstIncmAmt |
| Other Expenses Dsbrs Chrtbl | $8,929 | OtherExpensesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $207,330 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $149,043 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $54,017 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $596,825 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $596,825 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $804,155 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $149,043 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $650,842 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | -$325,055 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $330,057 | NetInvestmentIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sav And Temp Cash Invst BOY | $97,019 | SavAndTempCashInvstBOYAmt |
| Sav And Temp Cash Invst EOY | $23,383 | SavAndTempCashInvstEOYAmt |
| Sav And Temp Cash Invst EOYFMV | $39,016 | SavAndTempCashInvstEOYFMVAmt |
| Corporate Stock BOY | $4,566,645 | CorporateStockBOYAmt |
| Corporate Stock EOY | $4,315,226 | CorporateStockEOYAmt |
| Corporate Stock EOYFMV | $9,578,513 | CorporateStockEOYFMVAmt |
| Corporate Bonds BOY | $3,373,598 | CorporateBondsBOYAmt |
| Corporate Bonds EOY | $3,373,598 | CorporateBondsEOYAmt |
| Corporate Bonds EOYFMV | $3,345,980 | CorporateBondsEOYFMVAmt |
| Total Assets BOY | $8,037,262 | TotalAssetsBOYAmt |
| Total Assets EOY | $7,712,207 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $12,963,509 | TotalAssetsEOYFMVAmt |
| Total Liabilities BOY | $0 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
| Capital Stock BOY | $0 | CapitalStockBOYAmt |
| Capital Stock EOY | $0 | CapitalStockEOYAmt |
| Additional Paid In Capital BOY | $0 | AdditionalPaidInCapitalBOYAmt |
| Additional Paid In Capital EOY | $0 | AdditionalPaidInCapitalEOYAmt |
| Retained Earning BOY | $8,037,262 | RetainedEarningBOYAmt |
| Retained Earning EOY | $7,712,207 | RetainedEarningEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $8,037,262 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $7,712,207 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $8,037,262 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $7,712,207 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $8,037,262 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | -$325,055 | ExcessRevenueOverExpensesAmt |
| Other Increases | $0 | OtherIncreasesAmt |
| Subtotal | $7,712,207 | SubtotalAmt |
| Other Decreases | $0 | OtherDecreasesAmt |
| Tot Net Ast Or Fund Balances EOY | $7,712,207 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (3 entries)
| PropertyPropertyDesc | How AcquiredHowAcquiredCd | AcquiredAcquiredDt | SoldSoldDt | Gross Sales PriceGrossSalesPriceAmt | Gain Or LossGainOrLossAmt | Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt |
|---|---|---|---|---|---|---|
| BNY 26000 (STATEMENT D-1) | P | 2019-09-01 | 2020-08-31 | $14,995 | $14,995 | $14,995 |
| BNY 26000 (STATEMENT D-1) | P | 2018-09-01 | 2020-08-31 | $182,755 | $182,755 | $182,755 |
| CAPITAL GAINS DIVIDENDS | P | $57,331 | $57,331 | $57,331 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | $255,081 | CapitalGainNetIncomeAmt |
Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Liable Section4942 Tax | 0 | LiableSection4942TaxInd |
| Adjusted Qlfy Distri Yr1 | $638,358 | AdjustedQlfyDistriYr1Amt |
| Net Vl Noncharitable Assets Yr1 | $11,798,941 | NetVlNoncharitableAssetsYr1Amt |
| Distribution Yr1 | 0.054103 | DistributionYr1Rt |
| Adjusted Qlfy Distri Yr2 | $473,596 | AdjustedQlfyDistriYr2Amt |
| Net Vl Noncharitable Assets Yr2 | $11,694,443 | NetVlNoncharitableAssetsYr2Amt |
| Distribution Yr2 | 0.040498 | DistributionYr2Rt |
| Adjusted Qlfy Distri Yr3 | $508,857 | AdjustedQlfyDistriYr3Amt |
| Net Vl Noncharitable Assets Yr3 | $10,737,608 | NetVlNoncharitableAssetsYr3Amt |
| Distribution Yr3 | 0.047390 | DistributionYr3Rt |
| Adjusted Qlfy Distri Yr4 | $617,697 | AdjustedQlfyDistriYr4Amt |
| Net Vl Noncharitable Assets Yr4 | $10,408,435 | NetVlNoncharitableAssetsYr4Amt |
| Distribution Yr4 | 0.059346 | DistributionYr4Rt |
| Adjusted Qlfy Distri Yr5 | $532,942 | AdjustedQlfyDistriYr5Amt |
| Net Vl Noncharitable Assets Yr5 | $11,207,320 | NetVlNoncharitableAssetsYr5Amt |
| Distribution Yr5 | 0.047553 | DistributionYr5Rt |
| Total Distribution | 0.248890 | TotalDistributionRt |
| Average Distribution | 0.049778 | AverageDistributionRt |
| Net Vl Noncharitable Assets | $11,932,250 | NetVlNoncharitableAssetsAmt |
| Adj Net Vl Noncharitable Assets | $593,964 | AdjNetVlNoncharitableAssetsAmt |
| Net Investment Income Pct | $3,301 | NetInvestmentIncomePctAmt |
| Adj Nonchrtbl Net Invst Incm Pct | $597,265 | AdjNonchrtblNetInvstIncmPctAmt |
| Qualifying Distributions | $650,842 | QualifyingDistributionsAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Domestic Org Meeting Sect4940e | Yes (X) | DomesticOrgMeetingSect4940eInd |
| Investment Income Excise Tax | $3,301 | InvestmentIncomeExciseTaxAmt |
| Tax Under Section511 | $0 | TaxUnderSection511Amt |
| Subtotal | $3,301 | SubtotalAmt |
| Subtitle A Tax | $0 | SubtitleATaxAmt |
| Tax Based On Investment Income | $3,301 | TaxBasedOnInvestmentIncomeAmt |
| Estimated Plus Ovpmt Incm Tx | $4,960 | EstimatedPlusOvpmtIncmTxAmt |
| Extsn Request Income Tax Paid | $0 | ExtsnRequestIncomeTaxPaidAmt |
| Backup Withholding Withheld | $0 | BackupWithholdingWithheldAmt |
| Total Payments And Credits | $4,960 | TotalPaymentsAndCreditsAmt |
| Es Penalty | $0 | EsPenaltyAmt |
| Overpayment | $1,659 | OverpaymentAmt |
| Applied To ES Tax | $1,659 | AppliedToESTaxAmt |
| Refund | $0 | RefundAmt |
Statements Regarding Acty StatementsRegardingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Legislative Political Acty | 0 | LegislativePoliticalActyInd |
| More Than100 Spent | 0 | MoreThan100SpentInd |
| Form1120 POL Filed | 0 | Form1120POLFiledInd |
| Section4955 Organization Tax | $0 | Section4955OrganizationTaxAmt |
| Section4955 Managers Tax | $0 | Section4955ManagersTaxAmt |
| Tax Reimbursed | $0 | TaxReimbursedAmt |
| Activities Not Previously Rpt | 0 | ActivitiesNotPreviouslyRptInd |
| Changes To Articles Or Bylaws | 0 | ChangesToArticlesOrBylawsInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Organization Dissolved Etc | 0 | OrganizationDissolvedEtcInd |
| Section508e Rqr Satisfied | Yes (1) | Section508eRqrSatisfiedInd |
| At Least5000 In Assets | Yes (1) | AtLeast5000InAssetsInd |
| Org Report Or Register State | HI | OrgReportOrRegisterStateCd |
| Form990 PF Filed With Atty Gen | Yes (1) | Form990PFFiledWithAttyGenInd |
| Private Operating Foundation | 0 | PrivateOperatingFoundationInd |
| New Substantial Contributors | Yes (1) | NewSubstantialContributorsInd |
| Own Controlled Entity | 0 | OwnControlledEntityInd |
| Donor Advised Fund | Yes (1) | DonorAdvisedFundInd |
| Comply With Public Insp Rqr | Yes (1) | ComplyWithPublicInspRqrInd |
| Website Address | N/A | WebsiteAddressTxt |
Persons With Books Name PersonsWithBooksName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FROST FOUNDATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8085665550 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 1347 | AddressLine1Txt |
| City | MAKAWAO | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 96768 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Accounts Question | 0 | ForeignAccountsQuestionInd |
Statements Regarding Acty4720 StatementsRegardingActy4720Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sale Or Exch Disqualified Prsn | 0 | SaleOrExchDisqualifiedPrsnInd |
| Brrw Or Lend Disqualified Prsn | 0 | BrrwOrLendDisqualifiedPrsnInd |
| Furn Goods Disqualified Prsn | 0 | FurnGoodsDisqualifiedPrsnInd |
| Pay Comp Disqualified Prsn | 0 | PayCompDisqualifiedPrsnInd |
| Transfer Ast Disqualified Prsn | 0 | TransferAstDisqualifiedPrsnInd |
| Payment To Government Official | 0 | PaymentToGovernmentOfficialInd |
| Uncorrected Prior Acts | 0 | UncorrectedPriorActsInd |
| Undistributed Income PY | 0 | UndistributedIncomePYInd |
| Business Holdings | 0 | BusinessHoldingsInd |
| Jeopardy Investments | 0 | JeopardyInvestmentsInd |
| Uncorrected PY Jeopardy Invst | 0 | UncorrectedPYJeopardyInvstInd |
| Influence Legislation | 0 | InfluenceLegislationInd |
| Influence Election | 0 | InfluenceElectionInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Noncharitable Purpose | 0 | NoncharitablePurposeInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp
Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|---|---|---|---|
| KARIN A FROST | ||||||||
| PO BOX 1347 | MAKAWAO | HI | 96768 | TRUSTEE | 1.00 | $0 | $0 | $0 |
| ASHLEY LUKENS | ||||||||
| 1401 WILHELMINA RISE | HONOLULU | HI | 96816 | FOUNDATION MANAGER | 10.00 | $75,359 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Comp Of Hghst Pd Empl Or NONE | NONE | CompOfHghstPdEmplOrNONETxt |
| Other Employee Paid Over50k | 0 | OtherEmployeePaidOver50kCnt |
| Comp Of Hghst Pd Cntrct Or NONE | NONE | CompOfHghstPdCntrctOrNONETxt |
| Contractor Paid Over50k | 0 | ContractorPaidOver50kCnt |
Sum Of Program Related Invst SumOfProgramRelatedInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $11,795,473 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $318,486 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $12,113,959 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Acquisition Indebtedness | $0 | AcquisitionIndebtednessAmt |
| Adjusted Total FMV Of Unused Ast | $12,113,959 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $181,709 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $11,932,250 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $596,613 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $596,613 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $3,301 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $3,301 | TotalTaxAmt |
| Distributable Before Adj | $593,312 | DistributableBeforeAdjAmt |
| Recoveries Qualfied Distri | $0 | RecoveriesQualfiedDistriAmt |
| Distributable Before Ded | $593,312 | DistributableBeforeDedAmt |
| Deduction From Distributable | $0 | DeductionFromDistributableAmt |
| Distributable As Adjusted | $593,312 | DistributableAsAdjustedAmt |
Qualifying Distri Part XII QualifyingDistriPartXIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $650,842 | ExpensesAndContributionsAmt |
| Program Related Invst Total | $0 | ProgramRelatedInvstTotalAmt |
| Qualifying Distributions | $650,842 | QualifyingDistributionsAmt |
| Pct Sect4940e Org Net Invst Incm | $3,301 | PctSect4940eOrgNetInvstIncmAmt |
| Adjusted Qualifying Distri | $647,541 | AdjustedQualifyingDistriAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $593,312 | DistributableAsAdjustedAmt |
| Undistributed Income PY | $519,450 | UndistributedIncomePYAmt |
| Total For Prior Years | $0 | TotalForPriorYearsAmt |
| Total Excess Distribution Cyov | $0 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $650,842 | QualifyingDistributionsAmt |
| Applied To Year1 | $519,450 | AppliedToYear1Amt |
| Applied To Prior Years | $0 | AppliedToPriorYearsAmt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Applied To Current Year | $131,392 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $0 | RemainingDistriFromCorpusAmt |
| Excess Distri Cyov App CY Corpus | $0 | ExcessDistriCyovAppCYCorpusAmt |
| Excess Distribution Cyov App CY | $0 | ExcessDistributionCyovAppCYAmt |
| Total Corpus | $0 | TotalCorpusAmt |
| Prior Year Undistributed Incm | $0 | PriorYearUndistributedIncmAmt |
| Prior Year Deficiency Or Tax | $0 | PriorYearDeficiencyOrTaxAmt |
| Taxable1 | $0 | Taxable1Amt |
| Taxable2 | $0 | Taxable2Amt |
| Undistributed Income CY | $461,920 | UndistributedIncomeCYAmt |
| Corpus Distri170b1 E Or4942g3 | $0 | CorpusDistri170b1EOr4942g3Amt |
| Excess Distri Cyov From Yr5 | $0 | ExcessDistriCyovFromYr5Amt |
| Excess Distri Cyov To Next Yr | $0 | ExcessDistriCyovToNextYrAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributing Manager | KARIN A FROST | ContributingManagerNm |
Application Submission Info ApplicationSubmissionInfoGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Person | KARIN FROST | RecipientPersonNm |
Recipient US Address RecipientUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 1347 | AddressLine1Txt |
| City | MAKAWAO | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 96768 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Phone | 8085665550 | RecipientPhoneNum |
| Form And Info And Materials | ANY | FormAndInfoAndMaterialsTxt |
| Submission Deadlines | NONE | SubmissionDeadlinesTxt |
| Restrictions On Awards | THE FOUNDATION PROVIDES GRANTS TO OTHER EXEMPT ORGANIZATIONS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE OF 1986. SUCH ORGANIZATIONS WOULD PROMOTE THE FOUNDATION'S CHARITABLE, SCIENTIFIC, LITERARY AND RELIGIOUS PURPOSES. | RestrictionsOnAwardsTxt |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (22 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Recipient RelationshipRecipientRelationshipTxt | Recipient Foundation StatusRecipientFoundationStatusTxt | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|---|---|
| BEYOND PESTICIDES | |||||||
| 701 E ST SE SUITE 200 | WASHINGTON | DC | 20003 | NONE | PUBLIC CHARITY | HAWAII PESTICIDE WORK | $50,000 |
| CENTER FOR FOOD SAFETY | |||||||
| 660 PENNSYLVANIA AVE SE 402 | WASHINGTON | DC | 20003 | NONE | PUBLIC CHARITY | GENERAL PURPOSES-HAWAII | $50,000 |
| CONSERVATION INTERNATIONAL | |||||||
| 3555 HARDING AVE STE 200 | HONOLULU | HI | 96816 | NONE | PUBLIC CHARITY | SURF CONSERVATION PARTNERSHIP | $20,000 |
| ELEMENTAL EXCELERATOR | |||||||
| 1099 ALAKEA ST | HONOLULU | HI | 96813 | NONE | PUBLIC CHARITY | CIRCULAR ECONOMY; ADVANCEMENT OF WOMEN ENTREPRENEURS | $50,000 |
| FRIENDS OF AUWAHI FOREST RESTORATION PROGRAM | |||||||
| PO BOX 652 | MAKAWAO | HI | 96768 | NONE | PUBLIC CHARITY | GENERAL PURPOSES | $65,000 |
| HAWAII ALLIANCE FOR PROGRESSIVE ACTION | |||||||
| PO BOX 1534 | KAPAA | HI | 96746 | NONE | PUBLIC CHARITY | GENERAL PURPOSES | $20,000 |
| HAWAII COMMUNITY FOUNDATION | |||||||
| 827 FORT STREET MALL | HONOLULU | HI | 96813 | NONE | FROST FAMILY FUND | GENERAL PURPOSES | $9,625 |
| HAWAII INSTITUTE FOR PACIFIC AGRICULTURE | |||||||
| PO BOX 497 | KAPAAU | HI | 96755 | NONE | PUBLIC CHARITY | GENERAL PURPOSES | $20,000 |
| HAWAII PUBLIC HEALTH INSTITUTE | |||||||
| 2580A ALA OLU PL | HAIKU | HI | 96708 | NONE | PUBLIC CHARITY | PACIFIC BIRTH COLLECTIVE | $25,000 |
| HONOLULU CIVIL BEAT | |||||||
| 3465 WAIALAE AVE SUITE 200 | HONOLULU | HI | 96816 | NONE | PUBLIC CHARITY | ENVIRONMENTAL REPORTING | $20,000 |
| MA KA HANA KA IKE BUILDING PROGRAM | |||||||
| PO BOX 968 | HANA | HI | 96713 | NONE | PUBLIC CHARITY | GENERAL PURPOSES | $20,000 |
| MERWIN CONSERVANCY | |||||||
| PO BOX 809 | HAIKU | HI | 96708 | NONE | PUBLIC CHARITY | GENERAL PURPOSES | $5,000 |
| PAIA YOUTH & CULTURAL CENTER | |||||||
| PO BOX 790999 | PAIA | HI | 96779 | NONE | PUBLIC CHARITY | GENERAL PURPOSES | $20,000 |
| PONO GROWN | |||||||
| 677 OLINDA RD | MAKAWAO | HI | 96768 | NONE | PUBLIC CHARITY | GENERAL PURPOSES | $5,000 |
| SUSTAINABLE COASTLINES HAWAII | |||||||
| 2909 WAIALAE AVE 19 | HONOLULU | HI | 96826 | NONE | PUBLIC CHARITY | GENERAL PURPOSES; ZERO WASTE OAHU | $55,000 |
| WAIANAE COMMUNITY RE-DEVELOPMENT CORPORATION | |||||||
| PO BOX 441 | WAIANAE | HI | 96792 | NONE | PUBLIC CHARITY | MA'O FARMS GENERAL OPERATING EXPENSES | $20,000 |
| WOMEN IN RENEWABLE ENERGY | |||||||
| 55 MERCHANT ST 1700 | HONOLULU | HI | 96813 | NONE | PUBLIC CHARITY | PROFESSIONAL DEVELOPMENT FOR WOMEN IN CLEAN TECH | $10,000 |
| BOYS & GIRLS CLUB | |||||||
| 100 KANALOA AVE | KAHULUI | HI | 96732 | NONE | PUBLIC CHARITY | GENERAL PURPOSES | $5,000 |
| HAWAII INVESTMENT READY | |||||||
| 44-527-A KANEOHE BAY DR | KANEOHE | HI | 96744 | NONE | PUBLIC CHARITY | HO'IWAI FUND | $75,000 |
| KOKUA KALIHI VALLEY | |||||||
| 2229 NORTH SCHOOL ST | HONOLULU | HI | 96819 | NONE | PUBLIC CHARITY | BIRTHING THE NATION | $25,000 |
| KOHALA CENTER | |||||||
| 65-1291A KAWAIHAE RD | KAMUELA | HI | 96743 | NONE | PUBLIC CHARITY | GENERAL PURPOSES | $25,000 |
| SUSTAINABLE AGRICULTURE | |||||||
| 827 FORT STREET MALL | HONOLULU | HI | 96813 | NONE | PUBLIC CHARITY | GENERAL PURPOSES | $2,200 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $596,825 | TotalGrantOrContriPdDurYrAmt |
| Total Grant Or Contri Apprv Fut | $0 | TotalGrantOrContriApprvFutAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Div And Int From Sec Part VII DivAndIntFromSecPartVIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $224,019 | ExclusionAmt |
Other Investment Incm Part VII OtherInvestmentIncmPartVIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 18 | ExclusionCd |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 18 | ExclusionCd |
| Exclusion | $255,081 | ExclusionAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | $0 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | $479,100 | ExclusionAmt |
| Related Or Exempt Function Incm | $0 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $479,100 | TotalIncomeProducingActyAmt |
Rln Of Acty To Accom Of Exmpt Prps RlnOfActyToAccomOfExmptPrpsGrp
Rln Of Acty To Accom Of Exmpt Prps RlnOfActyToAccomOfExmptPrpsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Line Number | 3 | LineNumberTxt |
| Relationship Statement | THE FOUNDATION PROVIDES GRANTS TO OTHER IRC SECTION 501(C)(3) ORGANIZATIONS. IT IS PRIMARILY SUPPORTED BY CONTRIBUTIONS FROM KARIN FROST. ITS FUNDS ARE HELD IN STOCK AND BOND ACCOUNTS. | RelationshipStatementTxt |
Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trnsfr Of Cash To Nonchrtbl EO | 0 | TrnsfrOfCashToNonchrtblEOInd |
| Trnsfr Other Asset Nonchrtbl EO | 0 | TrnsfrOtherAssetNonchrtblEOInd |
| Sales Or Exchanges Of Assets | 0 | SalesOrExchangesOfAssetsInd |
| Purchase Of Assets Nonchrtbl EO | 0 | PurchaseOfAssetsNonchrtblEOInd |
| Rental Of Facilities Oth Assets | 0 | RentalOfFacilitiesOthAssetsInd |
| Reimbursement Arrangements | 0 | ReimbursementArrangementsInd |
| Loans Or Loan Guarantees | 0 | LoansOrLoanGuaranteesInd |
| Performance Of Services Etc | 0 | PerformanceOfServicesEtcInd |
| Sharing Of Facilities Etc | 0 | SharingOfFacilitiesEtcInd |
| Relationships Nonchrtbl EO | 0 | RelationshipsNonchrtblEOInd |
Accounting Fees Schedule AccountingFeesSchedule
Accounting Fees Detail AccountingFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | TAX PREPARATION FEES | CategoryTxt |
| Amt | $3,927 | Amt |
| Net Investment Income | $1,964 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $1,963 | DisbursementsCharitablePrpsAmt |
Investments Corp Bonds Schedule InvestmentsCorpBondsSchedule
Investments Corporate Bonds InvestmentsCorporateBondsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond | BNY MELLON FIXED INCOME | BondNm |
| EOY Book Value | $3,373,598 | EOYBookValueAmt |
| EOYFMV | $3,345,980 | EOYFMVAmt |
Investments Corp Stock Schedule InvestmentsCorpStockSchedule
Investments Corporate Stock InvestmentsCorporateStockGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Stock | BNY MELLON EQUITIES | StockNm |
| EOY Book Value | $4,315,226 | EOYBookValueAmt |
| EOYFMV | $9,578,513 | EOYFMVAmt |
Legal Fees Schedule LegalFeesSchedule
Legal Fees LegalFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | LEGAL FEES | CategoryTxt |
| Legal Fees | $1,531 | LegalFeesAmt |
| Net Investment Income | $766 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $765 | DisbursementsCharitablePrpsAmt |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| WEB FEES | $9,018 | $4,509 | $4,509 |
| COMPUTER EXPENSES | $8,840 | $4,420 | $4,420 |
Other Professional Fees Schedule OtherProfessionalFeesSchedule
Other Professional Fees Detail OtherProfessionalFeesDetail (3 entries)
| CategoryCategoryTxt | AmtAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| BNY MELLON INVESTMENT FEES | $55,635 | $55,635 | $0 |
| INVESTMENT FEES | $17,550 | $17,550 | $0 |
| ADMIN FEE | $31,200 | $26,520 | $4,680 |
Substantial Contributors Sch SubstantialContributorsSch
Substantial Contributor Detail SubstantialContributorDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KARIN FROST | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 1347 | AddressLine1Txt |
| City | MAKAWAO | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 96768 | ZIPCd |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | FEDERAL INCOME TAX | CategoryTxt |
| Amt | $4,270 | Amt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $0 | DisbursementsCharitablePrpsAmt |
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