Claude R & Ethel B Whittenberger
The Claude R. & Ethel B. Whittenberger Foundation is a private foundation based in Caldwell, Idaho. Established through Ethel Bales Whittenberger’s will, it makes grants for projects that improve the quality of life for children and young people, with a focus on an individual recipient
Claude R & Ethel B Whittenberger at a glance
In short: Claude R & Ethel B Whittenberger gave $386K across 65 grants in 2025 (avg $6K), mostly in Idaho. 31% of 2025 grantees were new. Source: 2025 IRS Form 990-PF.
- Annual giving (2025)
- $386,435
- +4.7% vs 2024
- Grants made (2025)
- 65
- +0.0% vs 2024
- Average grant
- $5,945
- +4.7% vs 2024
- Median grant
- $5,000
- Total assets
- $5,698,943
- +5.1% vs 2024
- New grantees (estimate)
- 31% first-time grantees (19 of 62, 2025)
- Primary geography
- Idaho (99% of itemized 2025 grant dollars)
- Latest 990 filing
- Form 990-PF, 2025 View filing
Data from IRS Form 990-PF, 2025; updated October 2026. New grantees are estimated by matching recipient names across years (methodology).
How to apply to Claude R & Ethel B Whittenberger
- How to Apply
-
Applicants must use the Foundation’s application form and submit eight printed copies by mail; online and emailed applications are not accepted. Eligible applicants must be qualified public institutions or institutions with tax-exempt status under Section 501 of the Internal Revenue Code. The Foundation’s filing states that awards are limited to qualified Idaho organizations. Recipients must submit a year-end report documenting how grant funds were used.
- Review Cycle
- Applications must be postmarked by August 15 each year. Applications received after August 15 are not considered. Applicants are generally notified in late November, and grants are publicly announced in December.
- Deadline
- Applications must be postmarked by August 15 each year.
- Next open deadline
- August 15, 2027 (Whittenberger Foundation Grants)
- Contact
Application contact: Mike Groff
Mailing address: PO Box 1073, Caldwell, ID 83606
Phone: (208) 459-4649
Website: https://whittenberger.org
Application details from Grantable's research on the foundation's public materials; confirm on its website before applying.
Open Grants
2 open opportunities from Claude R & Ethel B Whittenberger
Who Claude R & Ethel B Whittenberger funds
How this funder distributes its grants
Top Recipients
Top 10 recipients in 2025
The largest 2025 recipient was College of Idaho ($40K). Together the top 10 received $163K.
Organizations only. It also paid 1 grant to individuals ($3,500), which are not listed by name.
Grant Size Distribution
302 grants across all recorded years
The most common grant size was under $50K: 302 grants of 302 (100%).
Geographic Focus
Where this funder awards grants
The Foundation supports activities in an individual recipient and states that it does not support activities outside Idaho. It says applicants operating outside an individual recipient have an additional burden of establishing the merits of their applications. In 2025, 99% of grant dollars went to recipients in Idaho and 1% to recipients in Washington.
Grant Distribution by State
Share of 2025 grant dollars across all 65 itemized grants.
States
Cities
Is Claude R & Ethel B Whittenberger open to new grantees?
31%
first-time grantees, 2025
In 2025, 19 of 62 grantees (31%) were first-time recipients. First grants averaged $4K; repeat grants $7K. How we count
Medians: $5K first-time, $5K repeat.
- 58% of 2025 grantees were also funded in 2024. Method
- Giving held roughly steady from 2022 to 2025 (+11%). Method
- In 2025 it paid out 98% of its IRS minimum distribution (the 5% rule). Foundations have until the end of the next year to meet it. Method
Estimate from itemized grant lists in IRS Form 990-PF filings (2020–2025). Recipient names are matched across years, so a renamed or misspelled grantee can look new; grants to individuals are left out. Methodology.
Giving History
Giving Over Time
Total grant dollars and number of grants per year
From 2020 to 2025, annual grant giving ranged from $295K (2020) to $386K (2025). In 2025 it made 65 grants totaling $386K.
Grants by year
Grant recipients and amounts by year
| Recipient | Purpose | Amount |
|---|---|---|
| College of Idaho Caldwell, ID | Whittenberger Scholarships | $40,000 |
| United Way of Treasure Valley Boise, ID | Canyon County Preschool Collab | $20,000 |
| Treasure Valley YMCA Caldwell, ID | Annual Campaign Efforts | $15,000 |
| Mentoring Network Inc Nampa, ID | Match Funding with Students | $12,500 |
| Idaho Youth Ranch Boise, ID | Hands of Promise Therapy Program | $12,000 |
| Boys and Girls Club Canyon County Nampa, ID | Supporting Educational Programs | $10,000 |
| Caldwell Fine Arts Series Inc Caldwell, ID | Support Xperience Program | $10,000 |
| Jesse Tree of Idaho Boise, ID | Provide Funds for Era Program | $10,000 |
| Salvation Army Boise Boise, ID | Booth Program | $10,000 |
| St Vincent De Paul SW Id Olvc Boise, ID | Utility Bill Assistance/Food Pantry | $10,000 |
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Financial History
Multi-year comparison from IRS filings
| Filing year | Total Assets | Revenue | Expenses | Grants paid | Grants | Qualifying Distributions | Net Investment Income | Distributable Amount |
|---|---|---|---|---|---|---|---|---|
| 2025 | $5,698,943 | $719,645 | $453,177 | $386,435 | 65 | $392,808 | $668,569 | $401,278 |
| 2024 | $5,422,183 | $751,298 | $438,811 | $368,965 | 65 | $377,806 | $700,045 | $384,889 |
| 2023 | $5,335,790 | $484,588 | $404,264 | $349,772 | 59 | $355,705 | $442,175 | $351,964 |
| 2022 | $5,165,212 | $396,444 | $402,917 | $348,962 | 58 | $355,260 | $353,703 | $352,664 |
| 2021 | $5,037,678 | $740,956 | $412,134 | $356,720 | 55 | $361,132 | $699,666 | $354,161 |
| 2020 | $4,551,483 | $109,059 | $336,850 | $295,227 | 52 | — | $128,089 | $300,245 |
Under IRS private-foundation payout rules, Claude R & Ethel B Whittenberger reported a distributable amount of $401K for 2025 — the minimum it must pay out in qualifying distributions.
Research compiled by Grantable AI from public sources. Last updated September 2026.
Mission & Focus Areas
The Foundation prioritizes innovative, Idaho-based projects that enrich the lives of children and young people. Its stated areas of interest include education, arts and culture, health and wellness, social welfare, youth recreation, and environmental initiatives.
Its 2025 grantees illustrate the range of organizations it supports. For example, United Way of Treasure Valley describes its mission as advancing education, health, and financial stability; Idaho Youth Ranch says it provides programs and services that nurture hope, healing, and resilience; and CATCH describes its work as seeking to end homelessness through stable housing, financial independence, and resilience. Other 2025 grantees included youth, education, arts, and early-childhood organizations.
Grantmaking
In filing year 2025, the Foundation reported 65 grants totaling $386,435. Grants ranged from $1,000 to $40,000, with a median grant of $5,000.
Among the largest 2025 grants were $40,000 to the College of Idaho for Whittenberger scholarships, $20,000 to United Way of Treasure Valley for the Canyon County Preschool Collaborative, $15,000 to Treasure Valley YMCA for annual campaign efforts, and $12,500 to Mentoring Network for student match funding. Other notable awards included $12,000 to Idaho Youth Ranch for its Hands of Promise therapy program and $10,000 each to Boys and Girls Club Canyon County, Caldwell Fine Arts Series, Jesse Tree of Idaho, Salvation Army Boise, and St. Vincent de an individual recipient OLVC.
Leadership & Key People
Leadership team and compensation from IRS filings
The 2025 filing lists Elaine Carpenter, Tim Rosandick, Scott Gipson, Laura Moylan, Mike Groff, Estella Zamora, and Patrick Miller as directors or officers. The Foundation’s website describes its governing body as a seven-member Board of Managers that serves without compensation.
Claude R & Ethel B Whittenberger is led by Tim Rosandick, Chairman since 2023 (on filings since 2020); none of the 7 officers listed in 2025 report compensation.
Officers on the 2025 filing
Tim Rosandick
Chairman
Vice Chair → Chairman, 2023
On filings since 2020
1 hr/week
No compensation reported
Elaine Carpenter
Director
On filings since 2020
1 hr/week
No compensation reported
Estella Zamora
Director
On filings since 2020
1 hr/week
No compensation reported
Patrick Miller
Director
Chairman → Director, 2023
On filings since 2020
1 hr/week
No compensation reported
Scott Gipson
Director
On filings since 2020
1 hr/week
No compensation reported
Laura Moylan
Treasurer
On filings since 2020
1 hr/week
No compensation reported
Mike Groff
Secretary
On filings since 2020
1 hr/week
No compensation reported
Data from IRS Form 990 filings, 2020–2025. "On filings since" is the earliest filing we hold that lists the person; hours are average hours per week as reported.
Frequently asked questions about Claude R & Ethel B Whittenberger
How much does Claude R & Ethel B Whittenberger give each year?
Claude R & Ethel B Whittenberger gave $386K across 65 grants in 2025, according to its 2025 IRS Form 990-PF. In 2024 it gave $369K across 65 grants.
What is Claude R & Ethel B Whittenberger's typical grant size?
Claude R & Ethel B Whittenberger's median grant in 2025 was $5,000, and its average grant was $5,945, across 65 grants on its 2025 IRS Form 990-PF. Organizations receiving their first grant from Claude R & Ethel B Whittenberger that year got $4K on average.
Where does Claude R & Ethel B Whittenberger give grants?
Claude R & Ethel B Whittenberger gives mostly in Idaho: 99% of the grant dollars itemized on its 2025 IRS Form 990-PF went to recipients there. The most frequent recipient cities were Boise, ID (25 grants), Caldwell, ID (10 grants), Garden City, ID (5 grants) and Nampa, ID (4 grants).
Does Claude R & Ethel B Whittenberger give general operating support?
Not in 2025: none of the 65 grants with a stated purpose on Claude R & Ethel B Whittenberger's 2025 IRS Form 990-PF were described as general or operating support.
Who are Claude R & Ethel B Whittenberger's largest grantees?
Claude R & Ethel B Whittenberger's largest 2025 grantees include College of Idaho ($40,000), Treasure Valley YMCA ($23,900 across 2 grants) and United Way of Treasure Valley ($20,000), according to its 2025 IRS Form 990-PF. It also paid 1 grant to individuals ($3,500), which are not listed by name. Together they received 22% of its itemized 2025 grant dollars.
How large is Claude R & Ethel B Whittenberger?
Claude R & Ethel B Whittenberger reported $5.7M in total assets on its 2025 IRS Form 990-PF. It paid out $393K in qualifying distributions that year, against a required minimum of $401K (roughly 5% of its investment assets). Falling short in one year is not a violation: foundations have until the end of the next year to meet the minimum.
What does Claude R & Ethel B Whittenberger fund?
The Foundation prioritizes innovative, Idaho-based projects that enrich the lives of children and young people. Its stated areas of interest include education, arts and culture, health and wellness, social welfare, youth recreation, and environmental initiatives. See mission & focus areas ↑
How do I apply for a grant from Claude R & Ethel B Whittenberger?
Applicants must use the Foundation’s application form and submit eight printed copies by mail; online and emailed applications are not accepted. Eligibility and process details are in the grantmaking section of this profile. See how to apply ↑
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 2020–2025.
Data last updated October 2026. Sourced from IRS Form 990-PF filings. Research dossier generated September 2026.
Data update history
(2)
When this profile's IRS filing data changed on Grantable
- Added Form 990-PF for fiscal year 2025 (received by the IRS May 15, 2026)
- IRS filings on file for fiscal years 2020–2024
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Cite this profile
Grantable. (2026). Claude R & Ethel B Whittenberger funder profile. GrantGraph. Retrieved October 21, 2026, from https://grantable.co/funders/claude-r-and-ethel-b-whittenberger-morg_b48c60368a7d4928aebdf3ab828a9e81
BibTeX
@misc{grantable_237092604_2026,
author = {{Grantable}},
title = {{Claude R \& Ethel B Whittenberger funder profile}},
howpublished = {GrantGraph},
year = {2026},
url = {https://grantable.co/funders/claude-r-and-ethel-b-whittenberger-morg_b48c60368a7d4928aebdf3ab828a9e81},
note = {Accessed 2026-10-21. Data licensed CC BY 4.0}
}The figures on this page are open data under CC BY 4.0: reuse them with credit to Grantable and a link. Download the data.
Figures come from Claude R & Ethel B Whittenberger's IRS filings (methodology). AI-written summaries, news items and logos are not covered by the open licence. Spot an error? Email hello@grantable.co.
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