Nonprofit · EIN 20-8342435
WINFIELD AND FRANKIE PAYNE FAMILYFOUNDATION TRUST
Tax-exempt (reinstated) · WAIKOLOA, HI 96738
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990-PF | $542,704 | $414,473 | $128,231 | $5,838,259 | $0 | $5,838,259 |
| December 31, 2023 | 990-PF | $316,884 | $505,207 | -$188,323 | $6,339,533 | $0 | $6,339,533 |
Financial details: 990-PF for the year ended December 31, 2024
Revenue
- Dividends
- $174,051
- Interest
- $32,211
- Net gain from sales of assets
- $336,122
- Other income
- $320
Expenses
- Grants and similar amounts paid
- $408,781
- Disbursements for charitable purposes
- $412,163
- Excise tax on investment income
- $7,460
Balance sheet and other
- Total assets, start of year
- $6,339,533
- Total assets, end of year
- $5,838,259
- Total liabilities, end of year
- $0
- Net assets, end of year
- $5,838,259
- Fair market value of assets
- $9,521,700
- Qualifying distributions
- $412,163
- Net investment income
- $542,384
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-PF for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Deborah A Au 68-1761 Niu Haohao Place, Waikoloa, HI 96738 | Trustee | 0 | $0 |
| Nicolas W Au 2969 Kalakaua Avenue Apt 103, Honolulu, HI 96815 | Foundation Mgr. | 0 | $0 |
990-PF for the year ended December 31, 2023: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Deborah A Au 68-1761 Niu Haohao Place, Waikoloa, HI 96738 | Trustee | 0 | $0 |
| Nicolas W Au 2969 Kalakaua Avenue Apt 103, Honolulu, HI 96815 | Foundation Mgr. | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 68-1761 NIU HAOHAO PL, WAIKOLOA, HI 96738-5341
- In care of
- % FRANKIE LORENE PAYNE CO-TRUSTEE
- Signed the 990-PF
- Deborah A Au, Trustee
- Phone
- (760) 320-2424
- Return prepared by
- Karl T Anderson CPA Inc
What it must file and when
IRS records say it files Form 990-PF. Private foundations file every year. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Check at the IRS |
| 2024 | December 31, 2024 | May 15, 2025 | 990-PF on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-PF on file |
IRS record
- EIN
- 20-8342435
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Private non-operating foundation
- Donations deductible (Pub 78)
- Private foundation, 30% limit
- Exempt since
- 2017
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T20)
- Assets (IRS master file)
- $6,520,858
- Income (IRS master file)
- $2,887,457
Revocation and reinstatement
- Exemption revoked
- May 15, 2010
- Posted by the IRS
- March 17, 2017
- Reinstated
- Effective May 15, 2010
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2024 | $542,704 | $414,473 | $5,838,259 | IRS |
| 990-PF | December 2023 | $316,884 | $505,207 | $6,339,533 | XML |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-PF | December 2020 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 20-8342435).
Questions about WINFIELD AND FRANKIE PAYNE FAMILYFOUNDATION TRUST
- What is the EIN of WINFIELD AND FRANKIE PAYNE FAMILYFOUNDATION TRUST?
- The employer identification number (EIN) of WINFIELD AND FRANKIE PAYNE FAMILYFOUNDATION TRUST is 20-8342435.
- Is WINFIELD AND FRANKIE PAYNE FAMILYFOUNDATION TRUST tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2010 and reinstated it effective May 15, 2010.
- Are donations to WINFIELD AND FRANKIE PAYNE FAMILYFOUNDATION TRUST tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does WINFIELD AND FRANKIE PAYNE FAMILYFOUNDATION TRUST file?
- Form 990-PF. Private foundations file every year.
- When is the next return of WINFIELD AND FRANKIE PAYNE FAMILYFOUNDATION TRUST due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did WINFIELD AND FRANKIE PAYNE FAMILYFOUNDATION TRUST last file with the IRS?
- The latest return in the IRS public files is the 990-PF for the year ended December 2024.
- Who are the officers and directors of WINFIELD AND FRANKIE PAYNE FAMILYFOUNDATION TRUST?
- The 990-PF for the year ended December 31, 2024 lists 2 people; 0 received compensation from the organization.
- How much revenue does WINFIELD AND FRANKIE PAYNE FAMILYFOUNDATION TRUST have?
- On its 990-PF for the year ended December 31, 2024 it reported revenue of $542,704, expenses of $414,473 and total assets of $5,838,259 at year end.
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