Frost Foundation

Lahaina, HI
Tax-exempt since Nov. 2009
EIN: 27-0952789

Receive an email when new data is available for this organization.

Type of Nonprofit

Designated as a 501(c)(3) Organizations for any of the following purposes: religious, educational, charitable, scientific, literary, testing for public safety, fostering national or international amateur sports competition (as long as it doesn't provide athletic facilities or equipment), or the prevention of cruelty to children or animals.

Revenue

$174k (2024)

Expenses

$165k (2024)

Total Assets

$4.07M (2024)

Total Liabilities

$0 (2024)

Source: Form 990 tax filings from 2011 to 2024

Tax Filings by Year

Form 990 is an information return that most organizations claiming federal tax-exempt status must file yearly with the IRS. Nonprofit Explorer has IRS digitized Form 990 data for filings processed in 2012 and later. If this organization filed an amended return, it may not be reflected below. Duplicate download links may indicate a resubmission or amendment to this organization's original return. Form 990 data is from the IRS.

Fiscal Year Ending Dec.
2024

Revenue

$174,061

Expenses

$164,758

Net Income

$9,303

Net Assets

$4,067,141

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$150	0.1%
Dividends	$113,388	65.1%
Sales of Assets	$47,910	27.5%
Other Income	$12,613	7.2%

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$139,436	84.6%
Compensation of Officers*	$92,859	56.4%
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$4,067,141
Total Liabilities	$0
Net Assets	$4,067,141

Compensation

Key Employees and Officers	Compensation	Other
Deb Frost (President)	$48,787	$44,072

990-PF

Filed on May 14, 2025

Primary tax return for a private foundation's activities, finances, and governance

View Filing

Schedules ▼

XML

Fiscal Year Ending Dec.
2023

Revenue

$324,950

Expenses

$206,031

Net Income

$118,919

Net Assets

$3,822,048

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$0
Dividends	$98,744	30.4%
Sales of Assets	$3,903	1.2%
Other Income	$222,303	68.4%

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$185,075	89.8%
Compensation of Officers*	$121,775	59.1%
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$3,822,048
Total Liabilities	$0
Net Assets	$3,822,048

Compensation

Key Employees and Officers	Compensation	Other
Deb Frost (President)	$49,703	$72,072

990-PF

Filed on Nov. 13, 2024

Primary tax return for a private foundation's activities, finances, and governance

View Filing

Schedules ▼

XML

Fiscal Year Ending Dec.
2022

Revenue

$64,631

Expenses

$172,696

Net Income

-$108,065

Net Assets

$3,321,922

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$0
Dividends	$80,274	> 100%
Sales of Assets	-$20,093
Other Income	$4,450	6.9%

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$151,662	87.8%
Compensation of Officers*	$106,716	61.8%
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$3,321,922
Total Liabilities	$0
Net Assets	$3,321,922

Compensation

Key Employees and Officers	Compensation	Other
Deb Frost (President)	$49,818	$56,898

990-PF

Filed on Nov. 13, 2023

Primary tax return for a private foundation's activities, finances, and governance

View Filing

Schedules ▼

PDF XML

Fiscal Year Ending Dec.
2021

Revenue

$200,552

Expenses

$173,269

Net Income

$27,283

Net Assets

$4,077,131

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$0
Dividends	$127,533	63.6%
Sales of Assets	$53,118	26.5%
Other Income	$19,901	9.9%

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$143,511	82.8%
Compensation of Officers*	$100,951	58.3%
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$4,077,131
Total Liabilities	$0
Net Assets	$4,077,131

Compensation

Key Employees and Officers	Compensation	Other
Deb Frost (President)	$46,490	$54,461

990-PF

Filed on Nov. 15, 2022

Primary tax return for a private foundation's activities, finances, and governance

View Filing

Schedules ▼

PDF XML

Fiscal Year Ending Dec.
2020

Revenue

$325,256

Expenses

$243,277

Net Income

$81,979

Net Assets

$3,753,223

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$126,559	38.9%
Interest Revenue	$0
Dividends	$78,867	24.2%
Sales of Assets	$119,830	36.8%
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$220,225	90.5%
Compensation of Officers*	$102,156	42.0%
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$3,753,224
Total Liabilities	$1
Net Assets	$3,753,223

Compensation

Key Employees and Officers	Compensation	Other
Deb Frost (President)	$50,487	$51,669

990-PF

Filed on Nov. 14, 2021

Primary tax return for a private foundation's activities, finances, and governance

View Filing

Schedules ▼

XML

Fiscal Year Ending Dec.
2019

Revenue

$188,997

Expenses

$307,050

Net Income

-$118,053

Net Assets

$3,032,497

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$0
Dividends	$85,735	45.4%
Sales of Assets	$103,262	54.6%
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$199,677	65.0%
Compensation of Officers*	$87,345	28.4%
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$3,032,498
Total Liabilities	$1
Net Assets	$3,032,497

Compensation

Key Employees and Officers	Compensation	Other
Deb Frost (President)	$43,044	$44,301

990-PF

Filed on Nov. 17, 2020

Primary tax return for a private foundation's activities, finances, and governance

View Filing

Schedules ▼

PDF XML

Fiscal Year Ending Dec.
2018

Revenue

$61,078

Expenses

$314,832

Net Income

-$253,754

Net Assets

$3,150,551

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$3	0.0%
Dividends	$84,476	> 100%
Sales of Assets	-$23,401
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$243,275	77.3%
Compensation of Officers*	$129,256	41.1%
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$3,183,052
Total Liabilities	$32,501
Net Assets	$3,150,551

Compensation

Key Employees and Officers	Compensation	Other
Deb Frost (President)	$81,228	$48,028

990-PF

Filed on Nov. 15, 2019

Primary tax return for a private foundation's activities, finances, and governance

View Filing

Schedules ▼

PDF XML

Fiscal Year Ending Dec.
2017

Revenue

$224,836

Expenses

$276,391

Net Income

-$51,555

Net Assets

$3,404,305

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$8	0.0%
Dividends	$95,289	42.4%
Sales of Assets	$129,539	57.6%
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$252,698	91.4%
Compensation of Officers*	$129,690	46.9%
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$3,404,305
Total Liabilities	$0
Net Assets	$3,404,305

Compensation

Key Employees and Officers	Compensation	Other
Deb Frost (President)	$85,000	$44,690

990-PF

Filed on Nov. 16, 2018

Primary tax return for a private foundation's activities, finances, and governance

View Filing

Schedules ▼

PDF XML

Fiscal Year Ending Dec.
2016

Revenue

$150,528

Expenses

$367,993

Net Income

-$217,465

Net Assets

$3,455,860

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$8	0.0%
Dividends	$93,885	62.4%
Sales of Assets	$56,635	37.6%
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$279,754	76.0%
Compensation of Officers*	$126,938	34.5%
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$3,455,860
Total Liabilities	$0
Net Assets	$3,455,860

Compensation

Key Employees and Officers	Compensation	Other
Deb Frost (President)	$85,000	$41,938

990-PF

Filed on Nov. 15, 2017

Primary tax return for a private foundation's activities, finances, and governance

View Filing

Schedules ▼

PDF XML

Fiscal Year Ending Dec.
2015

Revenue

$100,680

Expenses

$386,624

Net Income

-$285,944

Net Assets

$3,647,199

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$12	0.0%
Dividends	$89,142	88.5%
Sales of Assets	$16,734	16.6%
Other Income	-$5,208

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$359,958	93.1%
Compensation of Officers*	$125,122	32.4%
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$3,649,199
Total Liabilities	$2,000
Net Assets	$3,647,199

Compensation

Key Employees and Officers	Compensation	Other
Deb Frost (President)	$85,000	$40,122

990-PF

Filed on Nov. 11, 2016

Primary tax return for a private foundation's activities, finances, and governance

View Filing

Schedules ▼

PDF XML

Fiscal Year Ending Dec.
2014

Revenue

$599,943

Expenses

$325,934

Net Income

$274,009

Net Assets

$3,933,143

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$434,810	72.5%
Interest Revenue	$16	0.0%
Dividends	$100,334	16.7%
Sales of Assets	$64,783	10.8%
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$304,694	93.5%
Compensation of Officers*	$69,297	21.3%
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$3,933,143
Total Liabilities	$0
Net Assets	$3,933,143

Compensation

Key Employees and Officers	Compensation	Other
Deb Frost (President)	$55,000	$14,297

990-PF

Filed on Nov. 7, 2015

Primary tax return for a private foundation's activities, finances, and governance

View Filing

Schedules ▼

PDF XML

Fiscal Year Ending Dec.
2013

Revenue

$118,571

Expenses

$241,958

Net Income

-$123,387

Net Assets

$3,659,134

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$12	0.0%
Dividends	$89,071	75.1%
Sales of Assets	$28,650	24.2%
Other Income	$838	0.7%

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$221,527	91.6%
Compensation of Officers*	$59,291	24.5%
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$3,659,134
Total Liabilities	$0
Net Assets	$3,659,134

990-PF

Primary tax return for a private foundation's activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2012

Revenue

$118,078

Expenses

$153,772

Net Income

-$35,694

Net Assets

$3,782,521

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$21	0.0%
Dividends	$104,516	88.5%
Sales of Assets	$13,541	11.5%
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$116,923	76.0%
Compensation of Officers*	$58,518	38.1%
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$3,782,521
Total Liabilities	$0
Net Assets	$3,782,521

990-PF

Primary tax return for a private foundation's activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2011

Revenue

$470,425

Expenses

$168,839

Net Income

$301,586

Net Assets

$3,818,215

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$24	0.0%
Dividends	$132,322	28.1%
Sales of Assets	$335,818	71.4%
Other Income	$2,261	0.5%

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$152,367	90.2%
Compensation of Officers*	$59,453	35.2%
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$3,818,215
Total Liabilities	$0
Net Assets	$3,818,215

990-PF

Primary tax return for a private foundation's activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2010

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

990-PF

Primary tax return for a private foundation's activities, finances, and governance

PDF

About This Data

What Is This Data?

Nonprofit Explorer includes summary data for nonprofit tax returns and full Form 990 documents, in both PDF and digital formats.

The summary data contains information processed by the IRS during the 2012-2019 calendar years; this generally consists of filings for the 2011-2018 fiscal years, but may include older records. This data release includes only a subset of what can be found in the full Form 990s.

In addition to the raw summary data, we link to PDFs and digital copies of full Form 990 documents wherever possible. This consists of separate releases by the IRS of Form 990 documents processed by the agency, which we update regularly.

We also link to copies of audits nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year since 2016. These audits are copied from the Federal Audit Clearinghouse.

Which Organizations Are Here?

Every organization that has been recognized as tax exempt by the IRS has to file Form 990 every year, unless they make less than $200,000 in revenue and have less than $500,000 in assets, in which case they have to file form 990-EZ. Organizations making less than $50,000 don’t have to file either form but do have to let the IRS they’re still in business via a Form 990N "e-Postcard."

Nonprofit Explorer has organizations claiming tax exemption in each of the 27 subsections of the 501(c) section of the tax code, and which have filed a Form 990, Form 990EZ or Form 990PF. Taxable trusts and private foundations that are required to file a form 990PF are also included. Small organizations filing a Form 990N "e-Postcard" are not included in this data.

Types of Nonprofits

There are 27 nonprofit designations based on the numbered subsections of section 501(c) of the tax code. See the list »

Get the Data

For those interested in acquiring the original data from the source, here’s where our data comes from:

Raw filing data. Includes EINs and summary financials as structured data.
Exempt Organization profiles. Includes organization names, addresses, etc. You can merge this with the raw filing data using EIN numbers.
Form 990 documents. Prior to 2017, these documents were obtained and processed by Public.Resource.org and ProPublica. Bulk PDF downloads since 2017 are available from the IRS.
Form 990 documents as XML files. Includes complete filing data (financial details, names of officers, tax schedules, etc.) in machine-readable format. Only available for electronically filed documents. Electronic data released prior to October 2021 is also available through Amazon Web Services.
Audits. PDFs of single or program-specific audits for nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year. Available for fiscal year 2015 and later.

API

The data powering this website is available programmatically, via an API. Read the API documentation »

See an issue with the data?

Nonprofit Explorer

Browse millions of annual returns filed by tax-exempt organizations with ProPublica’s Nonprofit Explorer. See details like executive compensation, revenue, expenses and more. Search for an organization or a person, or search the full text of filings.

By Andrea Suozzo, Alec Glassford, Ash Ngu and Brandon Roberts.

Design by Jeff Frankl. Additional development by Ken Schwencke, Mike Tigas, and Sisi Wei.

E-file viewer adapted from IRS e-File Viewer by Ben Getson. Code for scraping audit documents adapated from Govwiki.

Updated September 25, 2025

Frost Foundation

Organization summary

Type of Nonprofit

Summary charts: organization finances over time

Revenue $174k (2024)

Expenses $165k (2024)

Total Assets $4.07M (2024)

Total Liabilities $0 (2024)

Tax Filings by Year

Fiscal Year Ending Dec. 2024

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending Dec. 2023

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending Dec. 2022

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending Dec. 2021

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending Dec. 2020

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending Dec. 2019

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending Dec. 2018

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending Dec. 2017

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending Dec. 2016

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending Dec. 2015

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending Dec. 2014

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending Dec. 2013

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Document Links

990-PF

Revenue

$174k (2024)

Expenses

$165k (2024)

Total Assets

$4.07M (2024)

Total Liabilities

$0 (2024)

Fiscal Year Ending Dec.
2024

Fiscal Year Ending Dec.
2023

Fiscal Year Ending Dec.
2022

Fiscal Year Ending Dec.
2021

Fiscal Year Ending Dec.
2020

Fiscal Year Ending Dec.
2019

Fiscal Year Ending Dec.
2018

Fiscal Year Ending Dec.
2017

Fiscal Year Ending Dec.
2016

Fiscal Year Ending Dec.
2015

Fiscal Year Ending Dec.
2014

Fiscal Year Ending Dec.
2013

Fiscal Year Ending Dec.
2012

Fiscal Year Ending Dec.
2011

Fiscal Year Ending Dec.
2010