Civic Intelligence

The Frost Foundation

990PF • Fiscal year 2023 • EIN 27-0952789

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 12, 2024

Organization Profile

View Organization Page

5095 Napilihau St Suite 190B-119Lahaina, HI 96761

(808) 419-6270

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

31st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2023 filings • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

29th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2023 filings • $1M-$5M nonprofits • Source year 2023

Net Margin

83rd percentile

37%

Higher net margin than 83% of similar nonprofits.

2023 filings • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

80th percentile

$121,775

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 37.5% of source-year revenue.

2023 filings • $1M-$5M nonprofits • Source year 2023

Asset Growth

76th percentile

15%

Faster asset growth than 76% of similar nonprofits.

2023 filings • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

97th percentile

403%

Faster revenue growth than 97% of similar nonprofits.

2023 filings • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets31st percentile

Assets

Up

$3,822,048

Up $500,126 (+15%) from 2022

Net Assets

Up

$3,822,048

Up $500,126 (+15%) from 2022

Liabilities

Flat

$0

Flat from 2022

Revenue And Expenses
Liabilities / Revenue29th percentileNet Margin83rd percentile

Revenue

Up

$324,950

Up $260,319 (+403%) from 2022

Expenses

Up

$206,031

Up $33,335 (+19%) from 2022

Net Income

Up

$118,919

Up $226,984 (+210%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth76th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$6.0M$4.0M$2.0M$0Assets 2014: $3,933,143Liabilities 2014: $0Net Assets 2014: $3,933,1432014Assets 2015: $3,649,199Liabilities 2015: $2,000Net Assets 2015: $3,647,1992015Assets 2016: $3,455,860Liabilities 2016: $0Net Assets 2016: $3,455,8602016Assets 2017: $3,404,305Liabilities 2017: $0Net Assets 2017: $3,404,3052017Assets 2018: $3,183,052Liabilities 2018: $32,501Net Assets 2018: $3,150,5512018Assets 2019: $3,032,498Liabilities 2019: $0Net Assets 2019: $3,032,4982019Assets 2020: $3,753,224Liabilities 2020: $0Net Assets 2020: $3,753,2242020Assets 2021: $4,077,131Liabilities 2021: $0Net Assets 2021: $4,077,1312021Assets 2022: $3,321,922Liabilities 2022: $0Net Assets 2022: $3,321,9222022Assets 2023: $3,822,048Liabilities 2023: $0Net Assets 2023: $3,822,0482023Assets 2024: $4,067,141Liabilities 2024: $0Net Assets 2024: $4,067,1412024

Highlighted filing

2023

Assets$3,822,048
Liabilities$0
Net Assets$3,822,048
Open 2023 Filing

Operations Trend

Revenue Growth97th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.0M$500K$0-$500KRevenue 2014: $599,943Expenses 2014: $325,934Net Income 2014: $274,0092014Revenue 2015: $100,680Expenses 2015: $386,624Net Income 2015: -$285,9442015Revenue 2016: $150,528Expenses 2016: $367,993Net Income 2016: -$217,4652016Revenue 2017: $224,836Expenses 2017: $276,391Net Income 2017: -$51,5552017Revenue 2018: $61,078Expenses 2018: $314,832Net Income 2018: -$253,7542018Revenue 2019: $188,997Expenses 2019: $307,050Net Income 2019: -$118,0532019Revenue 2020: $325,256Expenses 2020: $243,277Net Income 2020: $81,9792020Revenue 2021: $200,552Expenses 2021: $173,269Net Income 2021: $27,2832021Revenue 2022: $64,631Expenses 2022: $172,696Net Income 2022: -$108,0652022Revenue 2023: $324,950Expenses 2023: $206,031Net Income 2023: $118,9192023Revenue 2024: $174,061Expenses 2024: $164,758Net Income 2024: $9,3032024

Highlighted filing

2023

Revenue$324,950
Expenses$206,031
Net Income$118,919
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 12, 2024
Return Version
2023v5.1
Compensation and Service Providers
Top Officer Pay80th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Deb FrostPresidentPT$49,703$72,072$121,775
Filing and Contact Details

Filer

Filer Name
The Frost Foundation
EIN
27-0952789
Phone
8084196270
Address
5095 Napilihau St Suite 190B-119, Lahaina, HI 96761

Signing Officer

Name
Deb Frost
Title
President
Signed
2024-11-12
Discuss with paid preparer
No

Preparer

Firm
Fontanello Duffield & Otake LLP
Address
44 Montgomery Street Suite 1305, San Francisco, CA 94104
Preparer
Antonio Tellez Jr
Phone
4159830200
Raw XML Appendix300 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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AccountingFeesSchedule/AccountingFeesDetail/NetInvestmentIncomeAmt00
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InvestmentsOtherSchedule2/InvestmentsOtherGrp/CategoryOrItemTxt0Vanguard FTSE Dev Mkts 14,513 Sh
InvestmentsOtherSchedule2/InvestmentsOtherGrp/CategoryOrItemTxt1Vanguard Emerging Mkts ETF, 5,612 Sh
InvestmentsOtherSchedule2/InvestmentsOtherGrp/CategoryOrItemTxt2Vanguard Total Bd Mkt, 58,454.2240 Sh
InvestmentsOtherSchedule2/InvestmentsOtherGrp/CategoryOrItemTxt3DFA Int'l Real Estate, 16,708.4610 Sh
InvestmentsOtherSchedule2/InvestmentsOtherGrp/CategoryOrItemTxt4Vanguard Real Estate, 1,262 Sh
InvestmentsOtherSchedule2/InvestmentsOtherGrp/CategoryOrItemTxt5Vanguard Total Stk Mkt, 5,723 Sh
InvestmentsOtherSchedule2/InvestmentsOtherGrp/CategoryOrItemTxt6Blackrock Total Return 55,894.7810 Sh
InvestmentsOtherSchedule2/InvestmentsOtherGrp/CategoryOrItemTxt7DFA Commodity Strategy 29,600.0320 Sh
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IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/PersonNm0Deb Frost
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/TitleTxt0President
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IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/PurchaseOfAssetsNonchrtblEOInd0false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/ReimbursementArrangementsInd0false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/RelationshipsNonchrtblEOInd0false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/RentalOfFacilitiesOthAssetsInd0false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/SalesOrExchangesOfAssetsInd0false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/SharingOfFacilitiesEtcInd0false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/TrnsfrOfCashToNonchrtblEOInd0false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/TrnsfrOtherAssetNonchrtblEOInd0false
IRS990PF/UndistributedIncomeGrp/AppliedToCurrentYearAmt0171086
IRS990PF/UndistributedIncomeGrp/DistributableAsAdjustedAmt0171086
IRS990PF/UndistributedIncomeGrp/ExcessDistributionCyovYr3Amt056885
IRS990PF/UndistributedIncomeGrp/ExcessDistributionCyovYr4Amt028244
IRS990PF/UndistributedIncomeGrp/ExcessDistributionCyovYr5Amt060640
IRS990PF/UndistributedIncomeGrp/ExcessDistriCyovFromYr5Amt060640
IRS990PF/UndistributedIncomeGrp/ExcessDistriCyovToNextYrAmt099118
IRS990PF/UndistributedIncomeGrp/ExcessFromCurrentYearAmt013989
IRS990PF/UndistributedIncomeGrp/ExcessFromYear3Amt056885
IRS990PF/UndistributedIncomeGrp/ExcessFromYear4Amt028244
IRS990PF/UndistributedIncomeGrp/QualifyingDistributionsAmt0185075
IRS990PF/UndistributedIncomeGrp/RemainingDistriFromCorpusAmt013989
IRS990PF/UndistributedIncomeGrp/TotalCorpusAmt0159758
IRS990PF/UndistributedIncomeGrp/TotalExcessDistributionCyovAmt0145769
IRS990PF/UndistributedIncomeGrp/TreatedAsDistriFromCorpusAmt00
IRS990PF/UndistributedIncomeGrp/UndistributedIncomeCYAmt00
LegalFeesSchedule/LegalFeesGrp/AdjustedNetIncomeAmt00
LegalFeesSchedule/LegalFeesGrp/CategoryTxt0Legal Fees
LegalFeesSchedule/LegalFeesGrp/DisbursementsCharitablePrpsAmt03845
LegalFeesSchedule/LegalFeesGrp/LegalFeesAmt03845
LegalFeesSchedule/LegalFeesGrp/NetInvestmentIncomeAmt00
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc0Computer Expenses
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc1Filing Fees
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc2Payroll Processing Fees
OtherExpensesSchedule/OtherExpensesScheduleGrp/DisbursementsCharitablePrpsAmt03655
OtherExpensesSchedule/OtherExpensesScheduleGrp/DisbursementsCharitablePrpsAmt1906
OtherExpensesSchedule/OtherExpensesScheduleGrp/DisbursementsCharitablePrpsAmt21108
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt03655
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt1906
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt21108
OtherIncomeSchedule2/OtherIncomeDetail/Desc0Refund of Expense
OtherIncomeSchedule2/OtherIncomeDetail/Desc1Return of Capital
OtherIncomeSchedule2/OtherIncomeDetail/RevenueAndExpensesPerBooksAmt050
OtherIncomeSchedule2/OtherIncomeDetail/RevenueAndExpensesPerBooksAmt1222253
OtherProfessionalFeesSchedule/OtherProfessionalFeesDetail/AdjustedNetIncomeAmt00
OtherProfessionalFeesSchedule/OtherProfessionalFeesDetail/Amt017861
OtherProfessionalFeesSchedule/OtherProfessionalFeesDetail/CategoryTxt0Investment Management Fees
OtherProfessionalFeesSchedule/OtherProfessionalFeesDetail/DisbursementsCharitablePrpsAmt00
OtherProfessionalFeesSchedule/OtherProfessionalFeesDetail/NetInvestmentIncomeAmt017861
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0Deb Frost
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0The Frost Foundation
ReturnHeader/Filer/BusinessNameControlTxt0FROS
ReturnHeader/Filer/EIN0270952789
ReturnHeader/Filer/PhoneNum08084196270
ReturnHeader/Filer/USAddress/AddressLine1Txt05095 Napilihau St Suite 190B-119
ReturnHeader/Filer/USAddress/CityNm0Lahaina
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
ReturnHeader/Filer/USAddress/ZIPCd096761
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0371420474
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Fontanello Duffield & Otake LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt044 Montgomery Street Suite 1305
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0San Francisco
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd094104
ReturnHeader/PreparerPersonGrp/PhoneNum04159830200
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Antonio Tellez Jr
ReturnHeader/ReturnTs02024-11-12T16:21:45-08:00
ReturnHeader/ReturnTypeCd0990PF
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

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Filings

Displayed year

2023 • Form 990PFDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,822,048
Liabilities
$0
Net assets
$3,822,048
Revenue
$324,950
Expenses
$206,031
Net income
$118,919
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.07$0.00$4.07$0.17$0.16$0.01
2023Detailed filing. Detailed filing data is available for this year.$3.82$0.00$3.82$0.32$0.21$0.12
2022Detailed filing. Detailed filing data is available for this year.$3.32$0.00$3.32$0.06$0.17$0.11
2021Detailed filing. Detailed filing data is available for this year.$4.08$0.00$4.08$0.20$0.17$0.03
2020Detailed filing. Detailed filing data is available for this year.$3.75$0.00$3.75$0.33$0.24$0.08
2019Detailed filing. Detailed filing data is available for this year.$3.03$0.00$3.03$0.19$0.31$0.12
2018Detailed filing. Detailed filing data is available for this year.$3.18$0.03$3.15$0.06$0.31$0.25
2017Detailed filing. Detailed filing data is available for this year.$3.40$0.00$3.40$0.22$0.28$0.05
2016Detailed filing. Detailed filing data is available for this year.$3.46$0.00$3.46$0.15$0.37$0.22
2015Detailed filing. Detailed filing data is available for this year.$3.65$0.00$3.65$0.10$0.39$0.29
2014Detailed filing. Detailed filing data is available for this year.$3.93$0.00$3.93$0.60$0.33$0.27