The Hawaii State Capitol

Form 990-PFTax year 2025EIN 27-0952789

The Frost Foundation

A private foundation in Lahaina, HI. Its return for tax year 2025 lists 9 grants and $190,000 paid in grants.

Tax year 2025 (period ending Dec 31, 2025), read from the IRS e-file on Nov 11, 2026. Returns reach the IRS 5 to 18 months after the year they describe.

How to apply

Preselected only

The return checks the box saying the foundation gives only to preselected organizations and does not accept unsolicited requests.

Assets and giving by year

8 returns on file
Grants paid by tax year. The latest year is in blue.
  • Tax year 2025

    $190,000

    Grants listed
    9
    Assets, end of year
    $4,304,942
  • Tax year 2024

    $22,000

    Grants listed
    3
    Assets, end of year
    $4,067,141
  • Tax year 2023

    $22,500

    Grants listed
    2
    Assets, end of year
    $3,822,048
  • Tax year 2022

    $17,000

    Grants listed
    2
    Assets, end of year
    $3,321,922
  • Tax year 2021

    $13,000

    Grants listed
    1
    Assets, end of year
    $4,077,131
  • Tax year 2020

    $26,000

    Grants listed
    2
    Assets, end of year
    $3,753,224
  • Tax year 2019

    $6,500

    Grants listed
    1
    Assets, end of year
    $3,032,498
  • Tax year 2018

    $23,000

    Grants listed
    2
    Assets, end of year
    $3,183,052

Grants paid in 2025

9 grants, largest first

As listed on the return. Grants to individuals show as “Individual”, with purpose and amount only.

  1. Kuaaina Ulu AuamoKaneohe, HI

    In support of community-based marine resource management, including limu and fishpond restorationinitiatives.

    $40,000
  2. Aina MomonaKaunakakai, HI

    In support of Molokai fishpond restoration and Native Hawaiian resource management.

    $30,000
  3. Individual

    Hands-on school-based garden education to promote the expansion of food security in Hawaii.

    $30,000
  4. Individual

    In support of environmental legal advocacy, including Native Hawaiian water rights.

    $25,000
  5. Individual

    In support of civic initiatives strengthening democratic participation.

    $20,000
  6. Hawaii Institute of Pacific AgriculKapaau, HI

    In support of regenerative agriculture and food sovereignty initiatives in Hawai?i.

    $15,000
  7. Honolulu Civil Beat IncHonolulu, HI

    In support of the expansion of climate reporting and Maui-focused local journalism.

    $15,000
  8. Individual

    In support of [individual] healing practices and planetary healing work.

    $10,000
  9. Individual

    In support of [individual] healing practices and planetary healing work.

    $5,000

Where the money goes

By cause: grants to organizations we matched to the IRS list of exempt organizations, by their category.

  1. Environment3 grants $85,00085% of the total
  2. Arts and culture1 grant $15,00015% of the total

By State

Grants to organizations with a US address, latest year.

  1. Hawaii4 grants $100,000

Officers, directors and trustees

1 person as filed

As filed on the return, with average hours per week and pay from the foundation.

  • Deb FrostPresident Hours 40Pay $85,000

The return

More foundations

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Same main cause (environment), giving between a quarter and four times this foundation’s where possible, nearby first.

  1. SW Wilcox TrustHonolulu, HI 13 grants Preselected only $235,000 giving
  2. Degeners Flora Hawaiiensis TrustHonolulu, HI 1 grant Preselected only $138,000 giving
  3. Waimakua FoundationLihue, HI 22 grants Accepts applications $135,000 giving
  4. D'olier Family FoundationHonolulu, HI 7 grants Preselected only $89,000 giving
  5. Donald and Astrid Monson Education Fund IncHonolulu, HI 9 grants Accepts applications $64,767 giving