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Claude R & Ethel B Whittenberger

CALDWELL, ID EIN: 23-7092604 Website

The Claude R & Ethel B Whittenberger Foundation is a private family foundation based in Caldwell, Idaho. Established in 1970 and commencing grantmaking activities in 1973, the foundation was created through the will of Ethel Bales Whittenberger, an elementary school teacher who passed away in 1970. Her husband, Claude R. Whittenberger, was an osteopathic physician. The couple was active in civic, educational, religious, and cultural affairs throughout their lives.

Financial Overview

From 2024 IRS Form 990-PF · View filing

Total Assets

$5.4M

+1.6% YoY

Annual Giving

$369K

+5.5% YoY

Grant Count

65

+10.2% YoY

Avg Grant Size

$6K

-4.2% YoY

Under IRS private-foundation payout rules, Claude R & Ethel B Whittenberger reported a distributable amount of $385K for 2024 — the minimum it must pay out in qualifying distributions.

Research compiled by Grantable AI from public sources. Last updated April 2026.

Mission & Focus Areas

The Whittenberger Foundation prioritizes innovative and enriching projects that significantly improve the quality of life for children and young people. The foundation's mission continues Mrs. Whittenberger's lifelong commitment to the welfare of children, as outlined in her Last Will and Testament.

Primary funding areas include:

  • Education
  • Arts and culture
  • Health and wellness
  • Social welfare
  • Youth recreation
  • Environmental initiatives

The foundation will consider nearly any type of local nonprofit cause or topic that directly impacts the lives of local children in Southwest Idaho.

Grantmaking

The foundation prefers to support short-term, high-impact projects. It will consider long-term nonprofit initiatives that demonstrate potential for matching grants or independent funding beyond Whittenberger Foundation support.

Grant Range

s & Frequency:**

Review Cycle

August 15th

How to Apply

**

Ready to take the next step with Claude R & Ethel B Whittenberger?

Geographic Focus

Where this funder awards grants

The foundation exclusively supports nonprofit organizations in Southwest Idaho. It does not support activities outside of Idaho. Caldwell and Boise youth-centered nonprofits fare particularly well with this funder.

Grant Distribution by State

3states

Cities

BoiseCaldwellCascadeCouncilFruitlandGarden CityHaileyHomedaleKunaLapwaiLewistonMarsingMccallMeridianMiddletonMinneapolisMoscowMoutain HomeNampaNew Plymouth

Financial History

Multi-year comparison from IRS filings

As of 2024:

  • Total Assets: $5,422,183
  • Total Revenue: $751,000
  • Total Expenses: $439,000
  • Total Liabilities: $203,000
  • Total Giving: $368,965
Revenue
Expenses
Qualifying Distributions
Net Investment Income
$0$207K$413K$620K$826K20202021202220232024
Metric202420232022
Total Assets$5,422,183$5,335,790$5,165,212
Revenue$751,298$484,588$396,444
Expenses$438,811$404,264$402,917
Qualifying Distributions$377,806$355,705$355,260
Net Investment Income$700,045$442,175$353,703
Distributable Amount$384,889$351,964$352,664

Giving Over Time

Total grant dollars and number of grants per year

$0$92K$184K$277K$369K52 grants202055 grants202158 grants202259 grants202365 grants2024

Grant Insights

How this funder distributes its grants

Top Recipients

Top 10 recipients in 2024

COLLEGE OF IDAHO$40KDESTINATION CALDWELL$25KBOYS AND GIRLS CLUB CANY…$10KIDAHO YOUTH RANCH$8KLEE PESKY LEARNING CENTER$8KMENTORING NETWORK INC$8KJESSE TREE OF IDAHO$7KADVOCATES AGAINST FAMILY…$7KEDUCATION FOUNDATION OF …$6KGIRL SCOUTS OF SILVER SA…$6K

Grant Size Distribution

250 grants across all recorded years

250<$50K$50–100K$100–250K$250–500K$500K–1M$1–5M$5M+

Open Grants

1 open opportunity from Claude R & Ethel B Whittenberger

Giving History

Grant recipients and amounts by year

Among its reported 2024 grants, the largest include College of Idaho ($40,000), Destination Caldwell ($25,000), Boys and Girls Club Canyon County ($10,000).

RecipientPurposeAmount
ADVOCATES AGAINST FAMILY VIOLENCE CALDWELL, IDSUPPORTING THE YOUTH PROGRAM$6,500
ARMORAL TUTTLE PUBLIC LIBRARY NEW PLYMOUTH, IDPURCHASE BOOKS FOR LIBRARY$1,200
ASSISTANCE LEAGUE OF BOISE GARDEN CITY, IDOPERATION SCHOOL BELL PROGRAM$5,000
BOISE BAROQUE ORCHESTRA BOISE, IDSUPPORT SUMMER BAROQUE INSTITUTE$2,500
BOISE BICYCLE PROJECT BOISE, IDDISTRIBUTE 100 BIKES & SAFETY EQUIP$2,500
BOISE PHILHARMONIC ASSOCIATION BOISE, IDANNUAL SCHOOL CONCERTS$5,000
BOYS AND GIRLS CLUB CANYON COUNTY NAMPA, IDAFTER SCHOOL YOUTH PROGRAM$5,000
BOYS AND GIRLS CLUB CANYON COUNTY NAMPA, IDSUPPORTING EDUCATIONAL PROGRAMS$10,000
BREAKING CHAINS ACADEMY OF DEVELOP NAMPA, IDCANYON COUNTY YOUTH EMPOWERMENT$5,000
CALDWELL CHRISTIAN CHURCH CALDWELL, IDSCHOLARSHIPS FOR CHRISTIAN COLLEGE$5,000

Leadership & Key People

Officers and directors from IRS filings

Compensation Overview

From 2024 IRS filing

From 2024 filing

NameTitleHoursCompensation
ELAINE CARPENTERDIRECTOR
TIM ROSANDICKCHAIRMAN
SCOTT GIPSONDIRECTOR
LAURA MOYLANTREASURER
MIKE GROFFSECRETARY
ESTELLA ZAMORADIRECTOR
PATRICK MILLERDIRECTOR

Recent News & Activity

Recent developments and announcements

2026

The foundation announced that 2026 grant application forms are now available, with changes to submission requirements and a new application deadline of August 15th.

Winther Foundation Awards $90,585 in Grants

Frequently Asked Questions

What does Claude R & Ethel B Whittenberger fund?

The Whittenberger Foundation prioritizes innovative and enriching projects that significantly improve the quality of life for children and young people. The foundation's mission continues Mrs. Whittenberger's lifelong commitment to the welfare of children, as outlined in her Last Will and Testament. Primary funding areas include: • Education • Arts and culture • Health and wellness • Social welfare • Youth recreation • Environmental initiatives The foundation will consider nearly any type of lo…

How do I apply for a grant from Claude R & Ethel B Whittenberger?

**Grant Sizes & Frequency:** • Typical grant awards range from $500 to $45,000 • The foundation accepts grant applications once per year **Grantmaking Approach:** The foundation prefers to support short-term, high-impact projects. It will consider long-term nonprofit initiatives that demonstrate potential for matching grants or independent funding beyond Whittenberger Foundation support. In evaluating grant requests, the foundation considers available financial resources and seeks opportunities…

Where does Claude R & Ethel B Whittenberger make grants?

The foundation exclusively supports nonprofit organizations in Southwest Idaho. It does not support activities outside of Idaho. Caldwell and Boise youth-centered nonprofits fare particularly well with this funder.

What size grants does Claude R & Ethel B Whittenberger award?

In 2024, Claude R & Ethel B Whittenberger awarded 65 grants totaling $369K — an average of about $6K per grant, based on its IRS Form 990 filings.

How much is Claude R & Ethel B Whittenberger required to give away each year?

Private foundations must generally distribute about 5% of their assets annually. For 2024, Claude R & Ethel B Whittenberger reported a distributable amount of $385K on its IRS Form 990-PF — the minimum it must pay out in qualifying distributions.

What is Claude R & Ethel B Whittenberger's EIN?

Claude R & Ethel B Whittenberger's EIN (Employer Identification Number) is 23-7092604. IRS Form 990 filing data is available on this page for 2020–2024.

Explore Open Grants

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Data last updated June 2026. Sourced from IRS Form 990-PF filings. Research dossier generated April 2026.

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