Macauley & Helen Dow Whiting Foundation

VERO BEACH, FL EIN: 23-7418814

Macauley & Helen Dow Whiting Foundation is a private foundation focused on Education, based in VERO BEACH, FL. IRS filing data is available from 2020 through 2024. As of 2024, the organization holds $3.5M in total assets. In 2024, it awarded 13 grants totaling $217K. Net investment income was $397K.

Financial Overview

From 2024 IRS Form 990-PF · View filing

Total Assets

$3.5M

+5.0% YoY

Annual Giving

$217K

+17.8% YoY

Grant Count

13

+18.2% YoY

Avg Grant Size

$17K

-0.3% YoY

Under IRS private-foundation payout rules, Macauley & Helen Dow Whiting Foundation reported a distributable amount of $207K for 2024 — the minimum it must pay out in qualifying distributions.

About Macauley & Helen Dow Whiting Foundation

Based on IRS filings

Macauley & Helen Dow Whiting Foundation is a private foundation focused on Education, based in VERO BEACH, FL. IRS filing data is available from 2020 through 2024. As of 2024, the organization holds $3.5M in total assets. In 2024, it awarded 13 grants totaling $217K. Net investment income was $397K.

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Geographic Focus

Where this funder awards grants

Grant Distribution by State

11states
+3 more states

Cities

Blue HillCorneliusDurhamDuxburyElmsfordInterlochenLake MaryLarkspurLongwoodMaitlandMorrisvilleOrlandoPrincetonRoanokeVailVero BeachWinter Park

Financial History

Multi-year comparison from IRS filings

Revenue
Expenses
Qualifying Distributions
Net Investment Income
$0$141K$282K$424K$565K20202021202220232024
Metric202420232022
Total Assets$3,508,397$3,342,874$3,398,944
Revenue$502,060$206,688$426,339
Expenses$336,537$262,758$260,527
Qualifying Distributions$216,212$184,000$196,500
Net Investment Income$397,156$131,930$362,312
Distributable Amount$206,675$188,036$190,942

Giving Over Time

Total grant dollars and number of grants per year

$0$54K$108K$163K$217K11 grants202012 grants202111 grants202211 grants202313 grants2024

Grant Insights

How this funder distributes its grants

Top Recipients

Top 10 recipients in 2024

TRINITY PREPARATORY SCHOOL$51KFLORIDA COLLEGIATE SUMME…$50KINTERLOCHEN CENTER FOR T…$40KGIFFORD YOUTH ACTIVITY C…$25KROANOKE CATHOLIC SCHOOL$25KBRAVO VAIL MUSIC FESTIVAL$10KDISTINGUISHED LECTURER S…$5KSWALLOWTAIL WALDORF SCHO…$5KPARK MAITLAND SCHOOL FOU…$2KFIRST TEE OF CENTRAL FLO…$1K

Grant Size Distribution

58 grants across all recorded years

53<$50K5$50–100K$100–250K$250–500K$500K–1M$1–5M$5M+

Giving History

Grant recipients and amounts by year

Among its reported 2024 grants, the largest include Trinity Preparatory School ($51,200), Florida Collegiate Summer League ($50,000), Interlochen Center for the Arts ($40,000).

RecipientPurposeAmount
DISTINGUISHED LECTURER SERIES FOUNDATION VERO BEACH, FLGENERAL$5,000
FIRST TEE OF CENTRAL FLORIDA ORLANDO, FLGENERAL$1,000
FLORIDA COLLEGIATE SUMMER LEAGUE LAKE MARY, FLGENERAL$50,000
FRIENDS OF PRINCETON GOLF PRINCETON, NJGENERAL$1,000
GIFFORD YOUTH ACTIVITY CENTER VERO BEACH, FLGENERAL$25,000
INTERLOCHEN CENTER FOR THE ARTS INTERLOCHEN, MIGENERAL$40,000
ROANOKE CATHOLIC SCHOOL ROANOKE, VAGENERAL$25,000
SWALLOWTAIL WALDORF SCHOOL & FARM CORNELIUS, ORGENERAL$5,000
TRINITY PREPARATORY SCHOOL WINTER PARK, FLGENERAL$51,200
USSGA MEMORIAL FUND ELMSFORD, NYGENERAL$1,000

Leadership & Key People

Officers and directors from IRS filings

Compensation Overview

From 2024 IRS filing

From 2024 filing

NameTitleHoursCompensation
MACAULEY WHITING IIITRUSTEE & PRESIDENT1
SARA S WHITINGTRUSTEE & SECRETARY0.5
MACAULEY WHITING JRTRUSTEE2
CORRELL WHITINGTRUSTEE & TREASURER0.5

Subject Areas

Focus areas based on grantmaking activity

Frequently Asked Questions

What is Macauley & Helen Dow Whiting Foundation?

Macauley & Helen Dow Whiting Foundation is a private foundation focused on Education, based in VERO BEACH, FL. It holds $3.5M in total assets as of 2024.

How large is Macauley & Helen Dow Whiting Foundation?

As of 2024, Macauley & Helen Dow Whiting Foundation holds $3.5M in total assets with $502K in annual revenue. It awarded 13 grants totaling $217K in 2024.

Where does Macauley & Helen Dow Whiting Foundation operate?

Macauley & Helen Dow Whiting Foundation has awarded grants in California, Colorado, Florida, Massachusetts, Maine, Michigan, North Carolina, New Jersey, New York, Oregon, Virginia.

What size grants does Macauley & Helen Dow Whiting Foundation award?

In 2024, Macauley & Helen Dow Whiting Foundation awarded 13 grants totaling $217K — an average of about $17K per grant, based on its IRS Form 990 filings.

How much is Macauley & Helen Dow Whiting Foundation required to give away each year?

Private foundations must generally distribute about 5% of their assets annually. For 2024, Macauley & Helen Dow Whiting Foundation reported a distributable amount of $207K on its IRS Form 990-PF — the minimum it must pay out in qualifying distributions.

What is Macauley & Helen Dow Whiting Foundation's EIN?

Macauley & Helen Dow Whiting Foundation's EIN (Employer Identification Number) is 23-7418814. IRS Form 990 filing data is available on this page for 2020–2024.

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Data last updated April 2026. Sourced from IRS Form 990-PF filings.

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