Macauley And Helen Dow Whiting Foundation

Vero Beach, FL
Tax-exempt since Nov. 1959
EIN: 23-7418814

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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.

Donations to this organization are tax deductible.

Revenue

$502k (2024)

Expenses

$337k (2024)

Total Assets

$3.51M (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

$502,060

Expenses

$336,537

Net Income

$165,523

Net Assets

$3,508,397

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$0
Dividends	$77,825	15.5%
Sales of Assets	$424,235	84.5%
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$216,212	64.2%
Compensation of Officers*	$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	$3,508,397
Total Liabilities	$0
Net Assets	$3,508,397

Compensation

Key Employees and Officers	Compensation	Other
Macauley Whiting Iii (Trustee & President)	$0	$0
Sara S Whiting (Trustee & Secretary)	$0	$0
Macauley Whiting Jr (Trustee)	$0	$0
Correll Whiting (Trustee & Treasurer)	$0	$0

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990-PF

Filed on Nov. 3, 2025

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

View Filing

Schedules ▼

XML

Fiscal Year Ending Dec.
2023

Revenue

$206,688

Expenses

$262,758

Net Income

-$56,070

Net Assets

$3,342,874

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$0
Dividends	$65,471	31.7%
Sales of Assets	$141,217	68.3%
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$184,000	70.0%
Compensation of Officers*	$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	$3,342,874
Total Liabilities	$0
Net Assets	$3,342,874

Compensation

Key Employees and Officers	Compensation	Other
Macauley Whiting Iii (Trustee)	$0	$0
Sara S Whiting (Trustee & Secretary)	$0	$0
Macauley Whiting Jr (Trustee & President)	$0	$0
Correll Whiting (Trustee)	$0	$0

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990-PF

Filed on Sept. 30, 2024

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

View Filing

Schedules ▼

XML

Fiscal Year Ending Dec.
2022

Revenue

$426,339

Expenses

$260,527

Net Income

$165,812

Net Assets

$3,398,944

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$0
Dividends	$48,744	11.4%
Sales of Assets	$335,827	78.8%
Other Income	$41,768	9.8%

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$196,500	75.4%
Compensation of Officers*	$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	$3,398,944
Total Liabilities	$0
Net Assets	$3,398,944

Compensation

Key Employees and Officers	Compensation	Other
Macauley Whiting Iii (Trustee)	$0	$0
Sara S Whiting (Trustee)	$0	$0
Macauley Whiting Jr (Trustee & President)	$0	$0
Mary M Whiting (Trustee & Secretary)	$0	$0

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990-PF

Filed on Oct. 26, 2023

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

View Filing

Schedules ▼

PDF XML

Fiscal Year Ending Dec.
2021

Revenue

$513,424

Expenses

$278,232

Net Income

$235,192

Net Assets

$3,233,132

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$0
Dividends	$38,128	7.4%
Sales of Assets	$427,999	83.4%
Other Income	$47,297	9.2%

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$207,200	74.5%
Compensation of Officers*	$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	$3,233,132
Total Liabilities	$0
Net Assets	$3,233,132

Compensation

Key Employees and Officers	Compensation	Other
Macauley Whiting Iii (Trustee)	$0	$0
Sara S Whiting (Trustee)	$0	$0
Macauley Whiting Jr (Trustee & President)	$0	$0
Mary M Whiting (Trustee & Secretary)	$0	$0

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990-PF

Filed on Oct. 19, 2022

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

View Filing

Schedules ▼

PDF XML

Fiscal Year Ending Dec.
2020

Revenue

$180,154

Expenses

$226,410

Net Income

-$46,256

Net Assets

$2,997,939

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$0
Dividends	$35,876	19.9%
Sales of Assets	$90,342	50.1%
Other Income	$53,936	29.9%

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$170,000	75.1%
Compensation of Officers*	$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	$2,997,940
Total Liabilities	$1
Net Assets	$2,997,939

Compensation

Key Employees and Officers	Compensation	Other
Macauley Whiting Iii (Trustee)	$0	$0
Sara S Whiting (Trustee)	$0	$0
Macauley Whiting Jr (Trustee & President)	$0	$0
Mary M Whiting (Trustee & Secretary)	$0	$0

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990-PF

Filed on Sept. 30, 2021

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

View Filing

Schedules ▼

XML

Fiscal Year Ending Dec.
2019

Revenue

$133,585

Expenses

$218,392

Net Income

-$84,807

Net Assets

$3,044,195

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$0
Dividends	$60,181	45.1%
Sales of Assets	$38,320	28.7%
Other Income	$35,084	26.3%

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$175,535	80.4%
Compensation of Officers*	$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	$3,044,196
Total Liabilities	$1
Net Assets	$3,044,195

Compensation

Key Employees and Officers	Compensation	Other
Macauley Whiting Iii (Trustee)	$0	$0
Sara S Whiting (Trustee)	$0	$0
Macauley Whiting Jr (Trustee & President)	$0	$0
Mary M Whiting (Trustee & Secretary)	$0	$0

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990-PF

Filed on Nov. 9, 2020

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

View Filing

Schedules ▼

PDF XML

Fiscal Year Ending Dec.
2018

Revenue

$249,492

Expenses

$242,195

Net Income

$7,297

Net Assets

$3,129,003

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$0
Dividends	$61,821	24.8%
Sales of Assets	$134,409	53.9%
Other Income	$53,262	21.3%

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$198,500	82.0%
Compensation of Officers*	$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	$3,129,003
Total Liabilities	$0
Net Assets	$3,129,003

Compensation

Key Employees and Officers	Compensation	Other
Macauley Whiting Iii (Trustee)	$0	$0
Sara S Whiting (Trustee)	$0	$0
Macauley Whiting Jr (Trustee & President)	$0	$0
Mary M Whiting (Trustee & Secretary)	$0	$0

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990-PF

Filed on Aug. 13, 2019

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

View Filing

Schedules ▼

PDF XML

Fiscal Year Ending Dec.
2017

Revenue

$260,377

Expenses

$164,682

Net Income

$95,695

Net Assets

$3,121,706

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$0
Dividends	$48,392	18.6%
Sales of Assets	$186,355	71.6%
Other Income	$25,630	9.8%

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$140,000	85.0%
Compensation of Officers*	$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	$3,121,706
Total Liabilities	$0
Net Assets	$3,121,706

Compensation

Key Employees and Officers	Compensation	Other
Macauley Whiting Iii (Trustee)	$0	$0
Sara S Whiting (Trustee)	$0	$0
Macauley Whiting Jr (Trustee & President)	$0	$0
Mary M Whiting (Trustee & Secretary)	$0	$0

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990-PF

Filed on Nov. 8, 2018

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

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Schedules ▼

PDF XML

Fiscal Year Ending Dec.
2016

Revenue

-$94,333

Expenses

$197,435

Net Income

-$291,768

Net Assets

$3,026,011

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$0
Dividends	$40,283
Sales of Assets	-$149,183
Other Income	$14,567

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$160,000	81.0%
Compensation of Officers*	$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	$3,026,011
Total Liabilities	$0
Net Assets	$3,026,011

Compensation

Key Employees and Officers	Compensation	Other
Macauley Whiting (Trustee)	$0	$0
Sara S Whiting (Trustee)	$0	$0
Macauley Whiting Jr (Trustee & President)	$0	$0
Mary M Whiting (Trustee & Secretary)	$0	$0

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990-PF

Filed on Sept. 6, 2017

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

View Filing

Schedules ▼

PDF XML

Fiscal Year Ending Dec.
2015

Revenue

$61,860

Expenses

$214,673

Net Income

-$152,813

Net Assets

$3,317,779

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$0
Dividends	$52,530	84.9%
Sales of Assets	$0
Other Income	$17,021	27.5%

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$185,000	86.2%
Compensation of Officers*	$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	$3,317,779
Total Liabilities	$0
Net Assets	$3,317,779

990-PF

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

PDF

Fiscal Year Ending Dec.
2014

Revenue

$333,040

Expenses

$221,850

Net Income

$111,190

Net Assets

$3,527,747

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$0
Dividends	$43,231	13.0%
Sales of Assets	$249,393	74.9%
Other Income	$40,416	12.1%

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$172,500	77.8%
Compensation of Officers*	$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	$3,527,747
Total Liabilities	$0
Net Assets	$3,527,747

990-PF

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

PDF

Fiscal Year Ending Dec.
2013

Revenue

$359,874

Expenses

$183,603

Net Income

$176,271

Net Assets

$3,416,557

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$0
Dividends	$56,388	15.7%
Sales of Assets	$294,386	81.8%
Other Income	$9,100	2.5%

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$155,000	84.4%
Compensation of Officers*	$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	$3,416,557
Total Liabilities	$0
Net Assets	$3,416,557

990-PF

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

PDF

Fiscal Year Ending Dec.
2012

Revenue

$145,293

Expenses

$246,652

Net Income

-$101,359

Net Assets

$3,240,286

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$0
Dividends	$80,062	55.1%
Sales of Assets	$48,819	33.6%
Other Income	$16,412	11.3%

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$195,000	79.1%
Compensation of Officers*	$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	$3,240,286
Total Liabilities	$0
Net Assets	$3,240,286

990-PF

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

PDF

Fiscal Year Ending Dec.
2011

Revenue

$105,946

Expenses

$239,689

Net Income

-$133,743

Net Assets

$3,341,645

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$0
Dividends	$97,864	92.4%
Sales of Assets	$0
Other Income	$13,636	12.9%

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$177,500	74.1%
Compensation of Officers*	$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	$3,341,645
Total Liabilities	$0
Net Assets	$3,341,645

990-PF

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

PDF

PDF (2 of 3) PDF (3 of 3)

Fiscal Year Ending Dec.
2005

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

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.

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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

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Macauley And Helen Dow Whiting Foundation

Organization summary

Type of Nonprofit

Summary charts: organization finances over time

Revenue $502k (2024)

Expenses $337k (2024)

Total Assets $3.51M (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

Document Links

990-PF

Fiscal Year Ending Dec. 2014

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Document Links

990-PF

Fiscal Year Ending Dec. 2013

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Document Links

990-PF

Fiscal Year Ending Dec. 2012

Extracted Financial Data

Revenue

$502k (2024)

Expenses

$337k (2024)

Total Assets

$3.51M (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

Fiscal Year Ending Dec.
2009

Fiscal Year Ending Dec.
2008

Fiscal Year Ending Dec.
2007

Fiscal Year Ending Dec.
2006

Fiscal Year Ending Dec.
2005

Fiscal Year Ending Dec.
2004

Fiscal Year Ending Dec.
2003

Fiscal Year Ending Dec.
2002

Fiscal Year Ending Dec.
2001