Locations Foundation

## Approach Strategy

Locations Foundation (EIN 99-0267351) is a private operating foundation established in Honolulu, Hawaii in February 1989. With assets of approximately $1.06 million and annual income of approximately $521,000, this is a small foundation operating primarily within the visual arts and film/photography sector in Hawaii.

Because the foundation's registered website (locations.org) is a commercial photo-sharing SaaS platform for film and photography professionals rather than a grantmaking portal, prospective applicants face a significant challenge in accessing standard application materials. The connection between the commercial platform and the foundation entity suggests the foundation may be structured to support the operational activities of the Locations.org business or related visual arts community work in Hawaii rather than as a traditional grantmaking body.

Recommended approach: Contact the foundation directly via the contact information associated with the commercial platform (questions@locations.org or 323-963-3456, contact person Marino Pascal). Inquire specifically whether the Locations Foundation arm accepts unsolicited grant applications or operates primarily as a supporting/operating foundation. Given the operating foundation classification (foundation code 04), it is likely that most funding goes to foundation-operated programs rather than external grantees.

## Funding Patterns

Based on IRS Exempt Organization Business Master File data, Locations Foundation reports:

• Total Assets: ~$1,060,822
• Annual Income: ~$520,953
• Foundation Classification: Private Operating Foundation (Code 04)
• Subsection: 03 (501(c)(3) organization)
• Ruling Date: February 1989

As a private operating foundation (as opposed to a private grantmaking foundation), Locations Foundation likely conducts its own charitable programs directly rather than making grants to other organizations. This is a critical distinction for grant seekers: operating foundations typically do not accept unsolicited grant applications from external nonprofits. Their primary charitable activity is the direct delivery of programs or services they control.

The income-to-asset ratio (~49% annual income relative to assets) suggests active operations rather than a passive endowment model. This is consistent with an entity that generates revenue through operations (potentially through the Locations.org platform) and uses that revenue to fund its charitable mission.

No publicly available 990-PF filings with grant disbursement schedules could be confirmed through the website review. ProPublica Nonprofit Explorer or Foundation Center databases would be the recommended source for historical grant data.

## Peer Comparison

Locations Foundation occupies a distinct niche as a small private operating foundation in Hawaii focused on visual arts and film/photography. Below is a comparison with similar Hawaii-based arts foundations at a comparable asset level:

Key takeaways from the peer comparison: - Locations Foundation is significantly smaller than most established Hawaii arts funders. - As an operating foundation (not a grantmaking foundation), it does not belong in the same prospect pool as the larger Hawaii community and family foundations listed above. - For arts/photography organizations in Hawaii seeking grants, the Hawaii Community Foundation, Cooke Foundation, and Atherton Family Foundation are more appropriate prospects. - Locations Foundation's operating model may make it a potential partner or program co-sponsor rather than a direct funder for external nonprofits.

## Recent Activity

The most recently available IRS data places Locations Foundation's total assets at $1,060,822 with income of $520,953. The foundation was established in February 1989 — making it over 35 years old as of 2026.

The associated commercial platform (Locations.org) was active as of early 2026, showing a photo-sharing subscription service for location scouts, location managers, and photographers in the film production industry. The platform is operated by Marino Pascal out of Los Angeles, CA (2525 Crestmoore Pl, Los Angeles, CA 90065), despite the foundation's IRS registration being in Honolulu, HI.

This geographic discrepancy (IRS address in Honolulu, operational contact in Los Angeles) is worth noting for grant seekers: the foundation's activities may have shifted to California-based film industry work over time. No active grant cycle, RFP, or deadline information was discoverable through the website review. The website (locations.org) does not include any grantmaking, philanthropy, or foundation-related content pages.

No news, press releases, or grant award announcements were found through standard web research. The foundation appears to maintain a low public profile with respect to its philanthropic activities.

## Application Tips

Given the operating foundation classification and lack of a public-facing grantmaking portal, the following guidance applies for any organization considering approaching Locations Foundation:

1. Confirm grantmaking status first: Before investing time in an application, contact questions@locations.org or call 323-963-3456 to verify whether the Locations Foundation arm accepts unsolicited proposals. Operating foundations (Code 04) are legally different from grantmaking foundations and often do not fund external organizations.

2. Focus on visual arts and film/photography alignment: If the foundation does accept applications, ensure your project directly involves film location scouting, photography, visual arts production, or related creative industries — ideally with a Hawaii connection given the foundation's IRS state of registration.

3. Leverage the Los Angeles connection: Given the operational contact is in Los Angeles (a major film production hub), proposals involving film industry workforce development, location management education, or photography community infrastructure in LA or Hawaii may resonate.

4. Seek IRS 990-PF filings: Use ProPublica Nonprofit Explorer (search EIN 99-0267351) or the IRS Tax Exempt Organization Search to obtain recent 990-PF filings. These will reveal actual grant disbursements, officer compensation, and program descriptions — the most reliable window into a small private foundation's activities.

5. Consider partnership over grants: Given the operating model, a program partnership, content collaboration, or in-kind service arrangement through the Locations.org platform may be more attainable than a cash grant. The platform serves a professional network in the film industry that could provide value to visual arts nonprofits.