The James & Catherine Heitel Foundation

Private foundation · Grantmaker Whitefish, MT EIN: 26-1598669

The James & Catherine Heitel Foundation is a private foundation, based in Whitefish, MT. IRS filing data is available from 2020 through 2025. As of 2025, the organization holds $29K in total assets. In 2025, it awarded 8 grants totaling $5K. Net investment income was $4K.

Key facts about The James & Catherine Heitel Foundation

In short: The James & Catherine Heitel Foundation gave $5K across 8 grants in 2025 (avg $675.25), mostly in Montana. Source: 2025 IRS Form 990-PF.

EIN
26-1598669
Latest 990 filing
Form 990-PF, 2025
Annual giving (2025)
$5,402
Grants made (2025)
8
Average grant
$675
Median grant
$425
Total assets
$29,423
Primary geography
Montana (79% of itemized 2025 grant dollars)

Data from IRS Form 990-PF, 2025; updated September 2026.

Financial Overview

From 2025 IRS Form 990-PF · View filing

Total Assets

$29K

-4.3% YoY

Annual Giving

$5K

+14.5% YoY

Grant Count

8

+33.3% YoY

Avg Grant Size

$675.25

-14.1% YoY

Under IRS private-foundation payout rules, The James & Catherine Heitel Foundation reported a distributable amount of $3K for 2025 — the minimum it must pay out in qualifying distributions.

How The James & Catherine Heitel Foundation gives

  • Giving held roughly steady from 2022 to 2025 (+9%). Method
  • In 2025 it paid out 169% of its IRS minimum distribution (the 5% rule). Method

From the foundation's IRS Form 990-PF filings. Methodology.

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Geographic Focus

Where this funder awards grants

Grant Distribution by State

9states

Share of 2025 grant dollars across all 8 itemized grants.

Cities

WhitefishScottsdaleHillsdaleSeeley LakeKalispellPhoenixCave CreekColumbia FallsHelenaRochesterBooneDallasHoustonHungry HorseMadisonPittsburgh

Giving Over Time

Total grant dollars and number of grants per year

$0$2K$4K$6K13 grants2020 13 grants2021 8 grants2022 6 grants2023 6 grants2024 8 grants2025

From 2020 to 2025, annual grant giving ranged from $3K (2023) to $5K (2025). In 2025 it made 8 grants totaling $5K.

Grant Insights

How this funder distributes its grants

Top Recipients

Top 8 recipients in 2025

Whitefish Community Foundation: $2KWhitefish Community Foundation$2KLogan Health Foundation: $2KLogan Health Foundation$2KMentorkids USA: $1KMentorkids USA$1KLewis & Clark Humane Society: $500Lewis & Clark Humane Society$500Knights of Columbus: $350Knights of Columbus$350Flathead Shelter Friends: $200Flathead Shelter Friends$200Hillsdale College: $100Hillsdale College$100Independent Medical Alliance: $52Independent Medical Alliance$52

The largest 2025 recipient was Whitefish Community Foundation ($2K). Together the top 8 received $5K.

Grant Size Distribution

41 grants across all recorded years

41<$50K$50–100K$100–250K$250–500K$500K–1M$1–5M$5M+

The most common grant size was under $50K: 41 grants of 41 (100%).

Giving History

Grant recipients and amounts by year

RecipientPurposeAmount
Whitefish Community Foundation Whitefish, MTFunding$1,600
Logan Health Foundation Kalispell, MTFunding$1,600
Mentorkids USA Scottsdale, AZFunding$1,000
Lewis & Clark Humane Society Helena, MTFunding$500
Knights of Columbus Helena, MTFunding$350
Flathead Shelter Friends Kalispell, MTFunding$200
Hillsdale College Hillsdale, MIFunding$100
Independent Medical Alliance Madison, WIFunding$52

Financial History

Multi-year comparison from IRS filings

Revenue
Expenses
Qualifying Distributions
Net Investment Income
$0$2K$4K$6K$8K2020 2021 2022 2023 2024 2025
Metric202520242023
Total Assets$29,423$30,757$31,267
Revenue$4,361$4,418$2,858
Expenses$5,695$4,928$2,704
Qualifying Distributions$5,402$4,718$2,600
Net Investment Income$4,313$4,218$2,764
Distributable Amount$3,194$2,681$2,485

Data update history

When this profile's IRS filing data changed on Grantable

  1. IRS filings on file for fiscal years 2020–2025

Leadership & Key People

Officers and directors from IRS filings

The James & Catherine Heitel Foundation is led by James Heitel, President on every filing since 2020; none of the 2 officers listed in 2025 report compensation.

Officers on the 2025 filing

  • James Heitel

    President

    On filings since 2020

    10 hrs/week

    No compensation reported

  • Catherine Heitel

    Vice President

    On filings since 2020

    10 hrs/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 The James & Catherine Heitel Foundation

How much does The James & Catherine Heitel Foundation give each year?

The James & Catherine Heitel Foundation gave $5K across 8 grants in 2025, according to its 2025 IRS Form 990-PF. In 2024 it gave $5K across 6 grants.

What is The James & Catherine Heitel Foundation's typical grant size?

The James & Catherine Heitel Foundation's median grant in 2025 was $425, and its average grant was $675, across 8 grants on its 2025 IRS Form 990-PF.

Where does The James & Catherine Heitel Foundation give grants?

The James & Catherine Heitel Foundation gives mostly in Montana: 79% of the grant dollars itemized on its 2025 IRS Form 990-PF went to recipients there. The next largest state was Arizona (19%). The most frequent recipient cities were Kalispell, MT (2 grants) and Helena, MT (2 grants).

Does The James & Catherine Heitel Foundation give general operating support?

Not in 2025: none of the 8 grants with a stated purpose on The James & Catherine Heitel Foundation's 2025 IRS Form 990-PF were described as general or operating support. Recurring purposes include "Funding" (8 grants).

Who are The James & Catherine Heitel Foundation's largest grantees?

The James & Catherine Heitel Foundation's largest 2025 grantees include Whitefish Community Foundation ($1,600), Logan Health Foundation ($1,600) and Mentorkids USA ($1,000), according to its 2025 IRS Form 990-PF. Together they received 78% of its itemized 2025 grant dollars.

How large is The James & Catherine Heitel Foundation?

The James & Catherine Heitel Foundation reported $29K in total assets on its 2025 IRS Form 990-PF. It paid out $5K in qualifying distributions that year, against a required minimum of $3K (roughly 5% of its investment assets).

What is The James & Catherine Heitel Foundation's EIN?

The James & Catherine Heitel Foundation's EIN (Employer Identification Number) is 26-1598669. IRS Form 990 filing data is available on this page for 2020–2025.

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

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