Nonprofit · EIN 27-0952789
FROST FOUNDATION
Tax-exempt · LAHAINA, HI 96761
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $286,515 | $430,004 | -$143,489 | $4,304,942 | $0 | $4,304,942 |
| December 31, 2024 | 990-PF | $174,061 | $164,758 | $9,303 | $4,067,141 | $0 | $4,067,141 |
| December 31, 2023 | 990-PF | $324,950 | $206,031 | $118,919 | $3,822,048 | $0 | $3,822,048 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Dividends
- $129,858
- Interest
- $11
- Net gain from sales of assets
- $147,602
- Other income
- $9,044
Expenses
- Grants and similar amounts paid
- $190,000
- Compensation of officers, directors and key employees
- $154,562
- Disbursements for charitable purposes
- $409,207
- Excise tax on investment income
- $3,568
Balance sheet and other
- Total assets, start of year
- $4,067,141
- Total assets, end of year
- $4,304,942
- Total liabilities, end of year
- $0
- Net assets, end of year
- $4,304,942
- Fair market value of assets
- $4,304,942
- Qualifying distributions
- $409,207
- Net investment income
- $277,471
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, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Deb Frost 5095 Napilihau St Suite 190B-1, Lahaina, HI 96761 | President | 40 | $85,000 | $69,562 |
990-PF for the year ended December 31, 2024: 1 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Deb Frost 5095 Napilihau St Suite 190B-1, Lahaina, HI 96761 | President | 20 | $48,787 | $44,072 |
990-PF for the year ended December 31, 2023: 1 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Deb Frost 5095 Napilihau St Suite 190B-1, Lahaina, HI 96761 | President | 20 | $49,703 | $72,072 |
Address and contacts
- Address (IRS master file)
- 5095 NAPILIHAU ST, LAHAINA, HI 96761-8800
- In care of
- % DEBORAH FROST
- Signed the 990-PF
- Deb Frost, President
- Phone
- (808) 661-8160
- Return prepared by
- Fontanello Duffield & Otake LLP
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 | 990-PF on file |
| 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
- 27-0952789
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Private non-operating foundation
- Exempt since
- 2009
- Accounting year ends
- December
- Files
- Form 990-PF
- Assets (IRS master file)
- $4,304,942
- Income (IRS master file)
- $286,515
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $286,515 | $430,004 | $4,304,942 | IRS |
| 990-PF | December 2024 | $174,061 | $164,758 | $4,067,141 | IRS |
| 990-PF | December 2023 | $324,950 | $206,031 | $3,822,048 | XML |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-PF | December 2020 | – | – | – | IRS |
| 990-PF | December 2018 | – | – | – | IRS |
| 990-PF | December 2017 | – | – | – | 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 27-0952789).
Questions about FROST FOUNDATION
- What is the EIN of FROST FOUNDATION?
- The employer identification number (EIN) of FROST FOUNDATION is 27-0952789.
- Is FROST FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2009.
- Which annual return does FROST FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of FROST FOUNDATION 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 FROST FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990-PF for the year ended December 2025.
- Who are the officers and directors of FROST FOUNDATION?
- The 990-PF for the year ended December 31, 2025 lists 1 person; 1 received compensation from the organization, the highest $85,000 (Deb Frost, President).
- How much revenue does FROST FOUNDATION have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $286,515, expenses of $430,004 and total assets of $4,304,942 at year end.
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