Nonprofit · EIN 23-7418814
MACAULEY AND HELEN DOW WHITING FOUNDATION
Tax-exempt · VERO BEACH, FL 32963
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990-PF | $502,060 | $336,537 | $165,523 | $3,508,397 | $0 | $3,508,397 |
| December 31, 2023 | 990-PF | $206,688 | $262,758 | -$56,070 | $3,342,874 | $0 | $3,342,874 |
Financial details: 990-PF for the year ended December 31, 2024
Revenue
- Dividends
- $77,825
- Net gain from sales of assets
- $424,235
Expenses
- Grants and similar amounts paid
- $216,700
- Compensation of officers, directors and key employees
- $0
- Disbursements for charitable purposes
- $216,212
- Excise tax on investment income
- $5,520
Balance sheet and other
- Total assets, start of year
- $3,342,874
- Total assets, end of year
- $3,508,397
- Total liabilities, end of year
- $0
- Net assets, end of year
- $3,508,397
- Fair market value of assets
- $4,338,785
- Qualifying distributions
- $216,212
- Net investment income
- $502,060
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-PF for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MACAULEY WHITING III 175 BROAD STREET, DALEVILLE, VA 24083 | TRUSTEE & PRESIDENT | 1 | $0 |
| SARA S WHITING 3185 HAMMOCK WAY, VERO BEACH, FL 32789 | TRUSTEE & SECRETARY | 0.5 | $0 |
| MACAULEY WHITING JR 3185 HAMMOCK WAY, VERO BEACH, FL 32789 | TRUSTEE | 2 | $0 |
| CORRELL WHITING 1693 WALNUT AVENUE, WINTER PARK, FL 32789 | TRUSTEE & TREASURER | 0.5 | $0 |
990-PF for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MACAULEY WHITING III 6430 GRAND RETREAT DRIVE APT 2026, ROANOKE, VA 24019 | TRUSTEE | 0.5 | $0 |
| SARA S WHITING 3185 HAMMOCK WAY, VERO BEACH, FL 32789 | TRUSTEE & SECRETARY | 0.5 | $0 |
| MACAULEY WHITING JR 3185 HAMMOCK WAY, VERO BEACH, FL 32789 | TRUSTEE & PRESIDENT | 2 | $0 |
| CORRELL WHITING 1693 WALNUT AVENUE, WINTER PARK, FL 32789 | TRUSTEE | 0.5 | $0 |
Address and contacts
- Address (IRS master file)
- 3185 HAMMOCK WAY, VERO BEACH, FL 32963-4769
- Signed the 990-PF
- MACAULEY WHITING JR, TRUSTEE & TREASURER
- Phone
- (407) 628-8900
- Return prepared by
- MCDIRMIT DAVIS LLC
What it must file and when
IRS records say it files Form 990-PF. Private foundations file every year. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-PF on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-PF on file |
IRS record
- EIN
- 23-7418814
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Private non-operating foundation
- Donations deductible (Pub 78)
- Private foundation, 30% limit
- Exempt since
- 1959
- Accounting year ends
- December
- Files
- Form 990-PF
- Assets (IRS master file)
- $3,508,397
- Income (IRS master file)
- $1,828,417
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2024 | $502,060 | $336,537 | $3,508,397 | XML |
| 990-PF | December 2023 | $206,688 | $262,758 | $3,342,874 | XML |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-PF | December 2020 | – | – | – | IRS |
| 990-PF | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 23-7418814).
Questions about MACAULEY AND HELEN DOW WHITING FOUNDATION
- What is the EIN of MACAULEY AND HELEN DOW WHITING FOUNDATION?
- The employer identification number (EIN) of MACAULEY AND HELEN DOW WHITING FOUNDATION is 23-7418814.
- Is MACAULEY AND HELEN DOW WHITING FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1959.
- Are donations to MACAULEY AND HELEN DOW WHITING FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does MACAULEY AND HELEN DOW WHITING FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of MACAULEY AND HELEN DOW WHITING FOUNDATION due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did MACAULEY AND HELEN DOW WHITING FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990-PF for the year ended December 2024.
- Who are the officers and directors of MACAULEY AND HELEN DOW WHITING FOUNDATION?
- The 990-PF for the year ended December 31, 2024 lists 4 people; 0 received compensation from the organization.
- How much revenue does MACAULEY AND HELEN DOW WHITING FOUNDATION have?
- On its 990-PF for the year ended December 31, 2024 it reported revenue of $502,060, expenses of $336,537 and total assets of $3,508,397 at year end.
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