{"ein":"367784533","name":"BEVERLY AND JAMES PHELPS FOUNDATION","city":null,"state":"HI","ntee_code":null,"subsection_code":null,"form_type":"990PF","totals":{"paid_usd":150000,"paid_count":5,"recipient_count":4,"approved_future_usd":0,"approved_future_count":0,"first_tax_year":2024,"last_tax_year":2024,"grant_rows":5},"years":[{"tax_year":2024,"amount_type":"paid","usd":150000,"count":5}],"top_recipients":[{"name":"SPECIAL OLYMPICS HAWAII","ein":"237173957","tier":"B","confidence":0.92,"city":"EWA BEACH","state":"HI","paid_usd":50000,"count":1,"last_tax_year":2024},{"name":"MAKE A WISH HAWAII","ein":"990220777","tier":"C","confidence":0.82,"city":"HONOLULU","state":"HI","paid_usd":50000,"count":2,"last_tax_year":2024},{"name":"LEADERSHIP DISABILITIES ACHIEVEMENT OF HI","ein":null,"tier":"U","confidence":null,"city":"HONOLULU","state":"HI","paid_usd":25000,"count":1,"last_tax_year":2024},{"name":"DEPARTMENT OF EDUCATION KAUAI COMPLEX AREA","ein":null,"tier":"U","confidence":null,"city":"LIHUE","state":"HI","paid_usd":25000,"count":1,"last_tax_year":2024}],"recent_grants":[{"grant_id":"70d01f391d67cf515bd1585cd45843c8","tax_year":2024,"amount_type":"paid","amount_usd":50000,"noncash_amount_usd":null,"recipient_name":"SPECIAL OLYMPICS HAWAII","recipient_ein":"237173957","match_tier":"B","match_confidence":0.92,"match_method":"name_zip5_state_exact","purpose":"TO SUPPORT KAUAI ATHLETES","city":"EWA BEACH","state":"HI","recipient_type":"organization","object_id":"202533159349102218"},{"grant_id":"09ffe3594d9de126cf8f93fe9e16e5d3","tax_year":2024,"amount_type":"paid","amount_usd":25000,"noncash_amount_usd":null,"recipient_name":"DEPARTMENT OF EDUCATION KAUAI COMPLEX AREA","recipient_ein":null,"match_tier":"U","match_confidence":null,"match_method":"recipient_type_government","purpose":"TO SUPPORT STUDENT FOR ATTENDING HEALING HORSES ON KAUAI PROGRAM.","city":"LIHUE","state":"HI","recipient_type":"government","object_id":"202533159349102218"},{"grant_id":"9286e1625b0f469ef908983d4e0cdeb0","tax_year":2024,"amount_type":"paid","amount_usd":25000,"noncash_amount_usd":null,"recipient_name":"MAKE A WISH HAWAII","recipient_ein":"990220777","match_tier":"C","match_confidence":0.82,"match_method":"name_jw_zip5","purpose":"TO SUPPORT WISHES OF KAUAI CHILDREN","city":"HONOLULU","state":"HI","recipient_type":"organization","object_id":"202533159349102218"},{"grant_id":"93cf379fee8a033de7a1e743f4f5e86a","tax_year":2024,"amount_type":"paid","amount_usd":25000,"noncash_amount_usd":null,"recipient_name":"LEADERSHIP DISABILITIES ACHIEVEMENT OF HI","recipient_ein":null,"match_tier":"U","match_confidence":null,"match_method":"no_candidates","purpose":"TO SUPPORT KAUAI PROGRAMS & EVENTS","city":"HONOLULU","state":"HI","recipient_type":"organization","object_id":"202533159349102218"},{"grant_id":"bf5a72bc92a00f3dabb6dc948cd368e3","tax_year":2024,"amount_type":"paid","amount_usd":25000,"noncash_amount_usd":null,"recipient_name":"MAKE A WISH HAWAII","recipient_ein":"990220777","match_tier":"C","match_confidence":0.82,"match_method":"name_jw_zip5","purpose":"TO SUPPORT WISHES OF KAUAI CHILDREN","city":"HONOLULU","state":"HI","recipient_type":"organization","object_id":"202533159349102218"}],"filings":[{"object_id":"202533159349102218","tax_period_end":"2024-12-31","filing_submission_date":null,"return_version":"2024v5.1","filing_year":2025,"tax_year":2024,"form_type":"990PF"}],"chunked":false,"dataset_version":"2026.09.0","built_at":"2026-09-03T21:13:09+00:00"}