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    5. New Moon Foundation

    New Moon Foundation

    Active
    KAILUA KONA, HI8088851514EIN: 99-03474661 filings on record
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    About New Moon Foundation

    The New Moon Foundation appears to be making a small number of very large, strategic transfers rather than many program-level grants. Giving is focused on Hawaii-based institutions and philanthropic vehicles — transferring substantial assets to the Hawaii Community Foundation and making a major gift connected to the Kohala Institute — while also placing funds with a national donor-advised vehicle (Vanguard Charitable). This pattern suggests a mix of local community/land stewardship priorities and estate-level philanthropic restructuring.

    Focus Areas

    Hawaii community philanthropy and endowment-building (large asset transfer to Hawaii Community Foundation)Local land stewardship, sustainability, or community development in Kohala (Kohala Institute)Use of donor-advised funds and fiscal vehicles for flexible national philanthropy (Vanguard Charitable)

    Who They Fund

    borrowers/debtors (individuals or entities holding notes)nonprofit organizations (as note holders or recipients)

    Giving Approach

    Highly concentrated, very large one-off or transfer-style grants to a few institutional recipients; appears focused on asset transfers/endowment funding and support for a specific local organization rather than many small program grants.

    Financial Snapshot

    Annual Giving

    $30.7M

    Total Assets

    $0

    Total Revenue

    $93K

    Total Expenses

    $31.1M

    Typical Grant Size

    Most grants fall between $2.5M and $14.2M, with a median of $2.7M.

    25th Percentile

    $2.5M

    Median

    $2.7M

    75th Percentile

    $14.2M

    Geographic Reach

    Regional2 states funded

    About 67% of grants go to recipients in HI.

    Funding intensity
    Low
    High
    Headquarters

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    Funding Style

    debt/loan forgivenessdirect financial reliefprogram-related investment style supportone-time/transactional support

    Notable grantees: HCF Land Holding LLC / Hawaii Community Foundation, Kohala Institute, Vanguard Charitable

    Topics

    note receivable forgivenessfinancial stabilizationasset liability reductioncharitable program funding via debt relief
    Latest 990 Filing

    2023

    Source: IRS Form 990-PF, fiscal year 2023.

    Recent Grants

    Most recent grants reported to the IRS.

    RecipientLocationAmountYearPurpose
    HCF LAND HOLDING LLC CO HAWAII COMMUNITY FOUNDATIONHONOLULU, HI$25,648,2532023CHARITABLE ACTIVITIES
    KOHALA INSTITUTEKAPAAU, HI$2,715,9352023FORGIVENESS OF NOTE RECEIVABLE
    VANGUARD CHARITABLEWARWICK, RI$2,334,4922023CHARITABLE ACTIVITIES

    HCF LAND HOLDING LLC CO HAWAII COMMUNITY FOUNDATION

    $25,648,253
    HONOLULU, HI2023

    CHARITABLE ACTIVITIES

    KOHALA INSTITUTE

    $2,715,935
    KAPAAU, HI2023

    FORGIVENESS OF NOTE RECEIVABLE

    VANGUARD CHARITABLE

    $2,334,492
    WARWICK, RI2023

    CHARITABLE ACTIVITIES