Macauley & Helen Dow Whiting Foundation

Private foundation · Grantmaker Vero Beach, FL EIN: 23-7418814
EducationHigher educationEnvironmentNatural resourcesHealth

The MACAULEY & HELEN DOW WHITING FOUNDATION is a private foundation based in Vero Beach, Florida. Its 2024 filing reports 13 grants totaling $216,700 to charitable organizations.

Key facts about Macauley & Helen Dow Whiting Foundation

In short: Macauley & Helen Dow Whiting Foundation gave $217K across 13 grants in 2024 (avg $17K), mostly in Florida. 23% of 2024 grantees were new. Source: 2024 IRS Form 990-PF.

EIN
23-7418814
Latest 990 filing
Form 990-PF, 2024
Annual giving (2024)
$216,700
Grants made (2024)
13
Average grant
$16,669
Median grant
$5,000
New grantees (estimate)
23% first-time grantees (3 of 13, 2024)
Total assets
$3,508,397
Primary geography
Florida (62% of itemized 2024 grant dollars)
Accepts unsolicited proposals
No
How to apply
The foundation states that it makes contributions only to preselected charitable organizations and does not accept unsolicited requests for funds. Full details ↓

Data from IRS Form 990-PF, 2024; updated September 2026. New grantees are estimated by matching recipient names across years (methodology). Application details from Grantable's research on the foundation's public materials; confirm on its website before applying.

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.

Is Macauley & Helen Dow Whiting Foundation open to new grantees?

23%

first-time grantees, 2024

In 2024, 3 of 13 grantees (23%) were first-time recipients. First grants averaged $4K; repeat grants $20K. How we count

Medians: $2K first-time, $15K repeat.

  • 69% of 2024 grantees were also funded in 2023. Method
  • Giving held roughly steady from 2021 to 2024 (+5%). Method
  • In 2024 it paid out 105% of its IRS minimum distribution (the 5% rule). Method

Estimate from itemized grant lists in IRS Form 990-PF filings (2020–2024). Recipient names are matched across years, so a renamed or misspelled grantee can look new; grants to individuals are left out. Methodology.

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

Mission & Focus Areas

No mission statement for the foundation is provided. Its 2024 grants went to organizations including schools, arts organizations, a youth activity center, a collegiate baseball league, and golf-related organizations.

The Florida Collegiate Summer League describes its mission as providing college baseball players a place to play wood-bat baseball in a community environment, while serving Central Florida communities. Interlochen Center for the Arts says it engages and inspires people through educational, artistic, and cultural programs. Park Maitland School Foundation says it partners with school administration to support projects, events, and activities that enhance the school.

Grantmaking

In 2024, the foundation gave 13 grants totaling $216,700. Grants ranged from $1,000 to $51,200, with a median grant of $5,000.

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Geographic Focus

Where this funder awards grants

In 2024, Florida recipients received 62% of grant dollars, Michigan recipients 18%, Virginia recipients 12%, Colorado recipients 5%, and Oregon recipients 2%.

Grant Distribution by State

11states

Share of 2024 grant dollars across all 13 itemized grants.

Cities

Vero BeachDurhamWinter ParkMaitlandOrlandoElmsfordInterlochenPrincetonBlue HillCorneliusRoanokeDuxburyLake MaryLarkspurLongwoodMorrisvilleVail

Giving Over Time

Total grant dollars and number of grants per year

$0$100K$200K$300K11 grants2020 12 grants2021 11 grants2022 11 grants2023 13 grants2024

From 2020 to 2024, annual grant giving ranged from $170K (2020) to $217K (2024). In 2024 it made 13 grants totaling $217K.

Grant Insights

How this funder distributes its grants

Top Recipients

Top 10 recipients in 2024

Trinity Preparatory School: $51KTrinity Preparatory School$51KFlorida Collegiate Summer League: $50KFlorida Collegiate SummerLeague$50KInterlochen Center for the Arts: $40KInterlochen Center for theArts$40KGifford Youth Activity Center: $25KGifford Youth Activity Center$25KRoanoke Catholic School: $25KRoanoke Catholic School$25KBravo Vail Music Festival: $10KBravo Vail Music Festival$10KDistinguished Lecturer Series Foundation: $5KDistinguished Lecturer SeriesFoundation$5KSwallowtail Waldorf School & Farm: $5KSwallowtail Waldorf School &Farm$5KPark Maitland School Foundation: $2KPark Maitland SchoolFoundation$2KFirst Tee of Central Florida: $1KFirst Tee of Central Florida$1K

The largest 2024 recipient was Trinity Preparatory School ($51K). Together the top 10 received $214K.

Grant Size Distribution

58 grants across all recorded years

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

The most common grant size was under $50K: 53 grants of 58 (91%).

Giving History

Grant recipients and amounts by year

RecipientPurposeAmount
Trinity Preparatory School Winter Park, FLGeneral$51,200
Florida Collegiate Summer League Lake Mary, FLGeneral$50,000
Interlochen Center for the Arts Interlochen, MIGeneral$40,000
Gifford Youth Activity Center Vero Beach, FLGeneral$25,000
Roanoke Catholic School Roanoke, VAGeneral$25,000
Bravo Vail Music Festival Vail, COGeneral$10,000
Distinguished Lecturer Series Foundation Vero Beach, FLGeneral$5,000
Swallowtail Waldorf School & Farm Cornelius, ORGeneral$5,000
Park Maitland School Foundation Maitland, FLGeneral$1,500
First Tee of Central Florida Orlando, FLGeneral$1,000

Financial History

Multi-year comparison from IRS filings

Filing year Assets Revenue Expenses Grants
2024 $3,508,397 $502,060 $336,537 $216,700
2023 $3,342,874 $206,688 $262,758 $184,000
2022 $3,398,944 $426,339 $260,527 $196,500
Revenue
Expenses
Qualifying Distributions
Net Investment Income
$0$200K$400K$600K2020 2021 2022 2023 2024
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

Data update history

When this profile's IRS filing data changed on Grantable

  1. IRS filings on file for fiscal years 2020–2024

Leadership & Key People

Leadership team and compensation from IRS filings

The 2024 filing lists Macauley Whiting III as trustee and president; Sara S Whiting as trustee and secretary; Macauley Whiting Jr as trustee; and Correll Whiting as trustee and treasurer.

Macauley & Helen Dow Whiting Foundation is led by Macauley Whiting III, Trustee & President since 2024 (on filings since 2020); none of the 4 officers listed in 2024 report compensation.

Officers on the 2024 filing

  • Macauley Whiting III

    Trustee & President

    Trustee → Trustee & President, 2024

    On filings since 2020

    1 hr/week

    No compensation reported

  • Macauley Whiting Jr.

    Trustee

    Trustee & President → Trustee, 2024

    On filings since 2020

    2 hrs/week

    No compensation reported

  • Sara S. Whiting

    Trustee & Secretary

    Trustee → Trustee & Secretary, 2023

    On filings since 2020

    0.5 hrs/week

    No compensation reported

  • Correll Whiting

    Trustee & Treasurer

    Trustee → Trustee & Treasurer, 2024

    On filings since 2023

    0.5 hrs/week

    No compensation reported

Former officers (1)
  • Former: Mary M. Whiting (2020–2022) — Trustee & Secretary

Data from IRS Form 990 filings, 2020–2024. "On filings since" is the earliest filing we hold that lists the person; hours are average hours per week as reported.

Contact

Mailing address: 3185 Hammock Way, Vero Beach, FL 32963
Phone: (407) 628-8900

Frequently asked questions about Macauley & Helen Dow Whiting Foundation

How much does Macauley & Helen Dow Whiting Foundation give each year?

Macauley & Helen Dow Whiting Foundation gave $217K across 13 grants in 2024, according to its 2024 IRS Form 990-PF. In 2023 it gave $184K across 11 grants.

What is Macauley & Helen Dow Whiting Foundation's typical grant size?

Macauley & Helen Dow Whiting Foundation's median grant in 2024 was $5,000, and its average grant was $16,669, across 13 grants on its 2024 IRS Form 990-PF. Organizations receiving their first grant from Macauley & Helen Dow Whiting Foundation that year got $4K on average.

Where does Macauley & Helen Dow Whiting Foundation give grants?

Macauley & Helen Dow Whiting Foundation gives mostly in Florida: 62% of the grant dollars itemized on its 2024 IRS Form 990-PF went to recipients there. The next largest states were Michigan (18%) and Virginia (12%). The most frequent recipient cities were Vero Beach, FL (2 grants).

Does Macauley & Helen Dow Whiting Foundation give general operating support?

Yes: 100% of Macauley & Helen Dow Whiting Foundation's 2024 grants with a stated purpose (13 of 13) were for general or operating support, per its 2024 IRS Form 990-PF.

Who are Macauley & Helen Dow Whiting Foundation's largest grantees?

Macauley & Helen Dow Whiting Foundation's largest 2024 grantees include Trinity Preparatory School ($51,200), Florida Collegiate Summer League ($50,000) and Interlochen Center for the Arts ($40,000), according to its 2024 IRS Form 990-PF. Together they received 65% of its itemized 2024 grant dollars.

How large is Macauley & Helen Dow Whiting Foundation?

Macauley & Helen Dow Whiting Foundation reported $3.5M in total assets on its 2024 IRS Form 990-PF. It paid out $216K in qualifying distributions that year, against a required minimum of $207K (roughly 5% of its investment assets).

What does Macauley & Helen Dow Whiting Foundation fund?

No mission statement for the foundation is provided. Its 2024 grants went to organizations including schools, arts organizations, a youth activity center, a collegiate baseball league, and golf-related organizations. See mission & focus areas ↑

How do I apply for a grant from Macauley & Helen Dow Whiting Foundation?

The foundation states that it makes contributions only to preselected charitable organizations and does not accept unsolicited requests for funds. Eligibility and process details are in the grantmaking section of this profile. See how to apply ↑

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.

Does Macauley & Helen Dow Whiting Foundation accept unsolicited proposals?

No, according to Grantable's research on the foundation's published guidelines. See how to apply ↑

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

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