Macauley & Helen Dow Whiting Foundation
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.
Macauley & Helen Dow Whiting Foundation at a glance
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.
- Annual giving (2024)
- $216,700
- +17.8% vs 2023
- Grants made (2024)
- 13
- +18.2% vs 2023
- Average grant
- $16,669
- -0.3% vs 2023
- Median grant
- $5,000
- Total assets
- $3,508,397
- +5.0% vs 2023
- New grantees (estimate)
- 23% first-time grantees (3 of 13, 2024; small sample)
- Primary geography
- Florida (62% of itemized 2024 grant dollars)
- Latest 990 filing
- Form 990-PF, 2024 View filing
Data from IRS Form 990-PF, 2024; updated October 2026. New grantees are estimated by matching recipient names across years (methodology).
How to apply to Macauley & Helen Dow Whiting Foundation
- 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.
- Contact
Mailing address: 3185 Hammock Way, Vero Beach, FL 32963
Phone: (407) 628-8900
Application details from Grantable's research on the foundation's public materials; confirm on its website before applying.
Who Macauley & Helen Dow Whiting Foundation funds
How this funder distributes its grants
Top Recipients
Top 10 recipients in 2024
The largest 2024 recipient was Trinity Preparatory School ($51K). Together the top 10 received $214K.
Grant Size Distribution
58 grants across all recorded years
The most common grant size was under $50K: 53 grants of 58 (91%).
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
Share of 2024 grant dollars across all 13 itemized grants.
States
Cities
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. With only 13 grantees, that is a small sample: one grantee more or less moves the share by about 8 points. 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.
Giving History
Giving Over Time
Total grant dollars and number of grants per year
From 2020 to 2024, annual grant giving ranged from $170K (2020) to $217K (2024). In 2024 it made 13 grants totaling $217K.
Grants by year
Grant recipients and amounts by year
| Recipient | Purpose | Amount |
|---|---|---|
| Trinity Preparatory School Winter Park, FL | General | $51,200 |
| Florida Collegiate Summer League Lake Mary, FL | General | $50,000 |
| Interlochen Center for the Arts Interlochen, MI | General | $40,000 |
| Gifford Youth Activity Center Vero Beach, FL | General | $25,000 |
| Roanoke Catholic School Roanoke, VA | General | $25,000 |
| Bravo Vail Music Festival Vail, CO | General | $10,000 |
| Distinguished Lecturer Series Foundation Vero Beach, FL | General | $5,000 |
| Swallowtail Waldorf School & Farm Cornelius, OR | General | $5,000 |
| Park Maitland School Foundation Maitland, FL | General | $1,500 |
| First Tee of Central Florida Orlando, FL | General | $1,000 |
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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 |
|---|---|---|---|---|---|---|---|---|
| 2024 | $3,508,397 | $502,060 | $336,537 | $216,700 | 13 | $216,212 | $397,156 | $206,675 |
| 2023 | $3,342,874 | $206,688 | $262,758 | $184,000 | 11 | $184,000 | $131,930 | $188,036 |
| 2022 | $3,398,944 | $426,339 | $260,527 | $196,500 | 11 | $196,500 | $362,312 | $190,942 |
| 2021 | $3,233,132 | $513,424 | $278,232 | $207,200 | 12 | $207,200 | $445,972 | $140,768 |
| 2020 | $2,997,940 | $180,154 | $226,410 | $170,000 | 11 | — | $124,992 | $111,252 |
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.
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.
Among the largest grants were $51,200 to Trinity Preparatory School, $50,000 to Florida Collegiate Summer League, $40,000 to Interlochen Center for the Arts, $25,000 to Gifford Youth Activity Center, and $25,000 to Roanoke Catholic School. Other listed grants included $10,000 to Bravo Vail Music Festival; $5,000 each to Distinguished Lecturer Series Foundation and Swallowtail Waldorf School & Farm; $1,500 to Park Maitland School Foundation; and $1,000 each to First Tee of Central Florida, Friends of Princeton Golf, and USSGA Memorial Fund. The filing lists the purposes of these grants as general.
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.
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 October 2026. Sourced from IRS Form 990-PF filings. Research dossier generated September 2026.
Data update history
(1)
When this profile's IRS filing data changed on Grantable
- IRS filings on file for fiscal years 2020–2024
Live grants for the work Macauley & Helen Dow Whiting Foundation funds
Education Open opportunities, soonest deadline first.
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Cite this profile
Grantable. (2026). Macauley & Helen Dow Whiting Foundation funder profile. GrantGraph. Retrieved October 20, 2026, from https://grantable.co/funders/macauley-and-helen-dow-whiting-foundation-morg_206fae62d49347db87cd8cc7154a921f
BibTeX
@misc{grantable_237418814_2026,
author = {{Grantable}},
title = {{Macauley \& Helen Dow Whiting Foundation funder profile}},
howpublished = {GrantGraph},
year = {2026},
url = {https://grantable.co/funders/macauley-and-helen-dow-whiting-foundation-morg_206fae62d49347db87cd8cc7154a921f},
note = {Accessed 2026-10-20. 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 Macauley & Helen Dow Whiting Foundation'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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