- Revenue 2024
- $444,509
- Expenses 2024
- $404,334
Program services were 90.7% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
As filed
- Subsection
- 03
- Classification
- 1000
- Street
- 5274 HALAPEPE ST
These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).
Other organizations at this address
1 other organization in the IRS Business Master File lists the same street address. matched by us
We match the street line and ZIP code as the IRS gives them, ignoring case and outer spaces and nothing else, so "AVE" and "AVENUE" count as different streets and this list can miss some. A shared address can mean related organizations or a shared office, but it can also be a registered agent, a mail drop or a service provider holding mail for unrelated clients. It is not, by itself, evidence that two organizations are connected.
-
FROST FAMILY FOUNDATION
EIN 27-3374284
Mission and programs · 2024
Mission
Serves as a convener, trainer, resource center, service provider and advocate for philanthropic issues of interest to Hawaii donors.
-
Funder Hui Fiscal Sponsorship - Provide programs and services for hui members and the broader philanthropic and nonprofit sectors. Participants include private, family, community and public foundations, quasi-government organizations and corporate giving programs. The work of Funder Hui includes: Working Groups - Our four working groups meet regularly outside of our events. They provide a key pillar of member participation within Funder Hui that have blossomed into a crucial platform of collaboration. These working groups are only organized and facilitated by Funder Hui members, providing a platform for leadership and impact for leading foundations. Working groups also provide a place for community groups, non-profits, and community experts to work together around shared priority areas. Learning Calls - Our monthly learning calls have grown to reflect the diverse interest of our members and community partners, shifting between the HOW of philanthropy and innovative examples of trust-based philanthropy in action. In this way, our educational programming has emerged as a toolkit for our members and partners to leverage. Events - Our events are a key pillar to our work. Since Funder Hui's launch in 2020, we've hosted over 150 gatherings, including learning calls, events, and collaborative meetings with sector and government leaders. Our offerings included sessions on Maui's recovery, Journalism & Philanthropy, Fresh Water Solutions in Hawaii, Mothers & Unconditional Cash, and more. Recordings of all our virtual events are featured on our website for easy access and reference by our community. We continually partner with key organizations across Hawaii to grow the impact and reach of our work at Funder Hui. Our regular partners for events and programming include Hawaii Venture Capital Association (HVCA), Hawaii Community Foundation, Kukulu Switchboard, University of Hawaii Better Tomorrow Speaker Series, and more.
Expenses $258,644 · Revenue $322,632
-
Create and establish a philanthropic intermediary. Developed programing includes cohort supported peer learning, various issue-specific funder tables and a capacity building learning community.
Expenses $101,783 · Revenue $121,755
-
Project Thesis Fiscal Sponsorship - Women's learning circle committed to increasing the dedicated financial and intellectual capital invested in women-leadership in Hawaii through training and learning seminars.
Expenses $6,283
As filed on the 2024 return.
Officers and directors · 2024
As listed in Part VII of the 2024 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.
-
Mahina Paishon-Duarte
Co-Founder
- Total calculated
- $3,500
- From this org
- $3,500
- From related orgs
- $0
- Other
- $0
- Hours/week
- 5
-
Cheryl Ka'uhane Lupenui
Board Chair
- Total calculated
- $0
- Hours/week
- 1
-
Matt DeKneef
Board Secretary
- Total calculated
- $0
- Hours/week
- 0.5
-
Claire Sullivan
Board Member
- Total calculated
- $0
- Hours/week
- 0.5
-
Anne Swayne
Board Member
- Total calculated
- $0
- Hours/week
- 0.5
-
David Leon
Board Member
- Total calculated
- $0
- Hours/week
- 0.5
-
Ashley Lukens
Co-Founder
- Total calculated
- $0
- Hours/week
- 5 + 10 related
Schedule J breakdown matched by us
- Base
- $0
- Bonus
- $0
- Other
- $0 + $118,277 related
- Deferred
- $0
- Nontaxable benefits
- $0
- Filer's total
- $0 + $118,277 related
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us. Earlier years are each on their own filing page.
Filings
-
2024
- Revenue
- $444,509
- Expenses
- $404,334
- Contributions
- $402,536
- Grants paid
- $67,036
-
2023
- Revenue
- $464,923
- Expenses
- $337,471
- Contributions
- $424,350
- Grants paid
- $30,000
-
2022
- Revenue
- $324,750
- Expenses
- $248,582
- Contributions
- $324,730
- Grants paid
- $0
The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.
Other returns filed
-
2021 · 990-EZ
- Revenue
- $182,227
- Expenses
- $124,684
- Assets (EOY)
- $95,143
-
2020 · 990-EZ
- Revenue
- $92,503
- Expenses
- $54,901
- Assets (EOY)
- $37,602
Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all.
Form 990-N e-Postcard, tax year 2020
- Tax period
- 1 January 2020 to 31 December 2020
- Principal officer
-
Ashley Lukens
- Mailing address
- 1401 Wilhelmina RiseHonolulu HI 96816
- Website
- hoiwaifund.org
As filed, from the IRS e-Postcard file of 26 October 2026. The IRS publishes only each organization's most recent postcard, so earlier years are not shown. A 990-N carries no financial detail. The postcard also gives the principal officer's address, which is not shown here.
Grants made
-
$20,000
2023 The purpose of this grant is to further Grantee's charitable purposes by providing Grantee with unrestricted use at the grantee's discretion. Grantee shall have sole discretion in determining what person(s) may benefit from the project.
-
$10,000
2023 The purpose of this grant is to further Grantee's charitable purposes by providing Grantee with unrestricted use at the grantee's discretion. Grantee shall have sole discretion in determining what person(s) may benefit from the project.
Grants received
-
DONOR ADVISED CHARITABLE GIVING
$65,000
2023 ARTS, CULTURE & HUMANITIES
-
DONOR ADVISED CHARITABLE GIVING
$52,500
2024 ARTS, CULTURE & HUMANITIES
-
2023 Maui Recovery Framework
-
WHAT SCHOOL COULD BE CORPORATION
$10,000
2023 FUND HUI ED WORKSHOP
Other IRS files
Auto-Revocation List
Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.
Publication 78
Listed as of 13 October 2026, under deductibility PC.
These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.
What this page reflects
The registration facts above come from the IRS Business Master File published 13 October 2026 and read 29 October 2026, for every organization at once. Returns through tax year 2024, the newest we have parsed for this organization.