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Wheeler Foundation

Foundation · Grantmaker Rankin, IL EIN: 61-1445596 Website

The Wheeler Foundation is a private grantmaking foundation established in 2005 in Rankin, Illinois, following the deaths of Charles and Maxine Wheeler. The foundation was created to continue the legacy of the Wheelers, who dedicated their lives to enriching and empowering students with learning and behavioral challenges. From 1964 to 2002, Charles and Maxine Wheeler operated the Wheeler Home Farm School in Rankin, Illinois, a residential facility serving students with special needs. Maxine was a special education teacher and Charles was a psychologist. The foundation carries forward their vision of supporting individuals with disabilities.

Key facts about Wheeler Foundation

EIN
61-1445596
Latest 990 filing
Form 990-PF, 2024
Annual giving (2024)
$2,306,542
Grants made (2024)
19
Average grant
$121,397
Median grant
$43,182
New grantees (estimate)
53% first-time grantees (10 of 19, 2024)
Total assets
$22,690,389
Primary geography
Illinois (100% of itemized 2024 grant dollars)
How to apply
Applications are invitation-only as of recent changes. 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.

Who Wheeler Foundation funds

By grant dollars, the top recipient states for Wheeler Foundation's 19 itemized 2024 grants were Illinois (100%). The most frequent recipient cities were Danville, IL (4 grants) and Hoopeston, IL (3 grants). None of its 19 grants with a stated purpose were described as general or operating support. Recurring purposes include "Charitable Education Purposes" (4 grants).

Is Wheeler Foundation open to new grantees?

53%

first-time grantees, 2024

In 2024, 10 of 19 grantees (53%) were first-time recipients. First grants averaged $99K; repeat grants $146K. How we count

Medians: $44K first-time, $26K repeat.

  • 47% of 2024 grantees were also funded in 2023. Method
  • Giving grew 961% from 2021 to 2024. Method
  • In 2024 it paid out 141% of its IRS minimum distribution (the 5% rule). Method

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

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Financial Overview

From 2024 IRS Form 990-PF · View filing

Total Assets

$22.7M

-1.8% YoY

Annual Giving

$2.3M

+68.9% YoY

Grant Count

19

+35.7% YoY

Avg Grant Size

$121K

+24.5% YoY

Under IRS private-foundation payout rules, Wheeler Foundation reported a distributable amount of $1.7M for 2024 — the minimum it must pay out in qualifying distributions.

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

Mission & Focus Areas

The foundation's primary purpose is to fund educational initiatives and support for individuals with special needs and learning challenges. Key funding areas include:

  • Special education programs and services
  • Educational scholarships and student support
  • Charitable education purposes
  • Support for organizations serving individuals with developmental and behavioral challenges

Grantmaking

Grant Range

$10,000–$748,000

Average Grant

amount: approximately $97,518

How to Apply

**

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Geographic Focus

Where this funder awards grants

The foundation primarily funds organizations in east central Illinois and west central Indiana.

Grant Distribution by State

2states

Share of all 19 itemized 2024 grant dollars.

Cities

DanvilleHoopestonNormalGilmanOakwoodWatsekaChicagoGeorgetownArmstrongCovingtonPotomacUrbanaBismarckCatlinChampaignCharlestonDonovanParisPeoriaPine Village

Financial History

Multi-year comparison from IRS filings

As of 2023:

  • Total assets: $23,109,345
  • Total revenue: $13,546,542
  • Total expenses: $1,797,186
  • Total liabilities: $0

As of 2024:

  • Total assets: $22,690,389
  • Total giving: $2,306,542
Revenue
Expenses
Qualifying Distributions
Net Investment Income
$0$4M$7M$11M$15M20202021202220232024
Metric202420232022
Total Assets$22,690,389$23,109,345$20,010,920
Revenue$2,244,406$13,546,542$12,904,443
Expenses$2,662,766$1,797,186$1,073,435
Qualifying Distributions$2,334,048$1,373,719$598,592
Net Investment Income$1,879,919$1,819,617$12,429,600
Distributable Amount$1,652,492$1,484,380$833,388

Data update history

When this profile's IRS filing data changed on Grantable

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

Giving Over Time

Total grant dollars and number of grants per year

$0$577K$1M$2M$2M7 grants20205 grants202111 grants202214 grants202319 grants2024

Grant Insights

How this funder distributes its grants

Top Recipients

Top 10 recipients in 2024

Illinois State University Foundation: $748KIllinois State UniversityFoundation$748KCarle Health Center for Philanthropy: $463KCarle Health Center forPhilanthropy$463KVermilion Association for Special Education: $378KVermilion Association forSpecial Education$378KCrosspoint Human Services: $202KCrosspoint Human Services$202KDanville Area Community College Foundation: $175KDanville Area CommunityCollege Foundation$175KIroquois Special Education Association: $74KIroquois Special EducationAssociation$74KDanville School District: $52KDanville School District$52KUniversity of Illinois Foundation: $45KUniversity of IllinoisFoundation$45KEastern Illinois University Foundation: $45KEastern Illinois UniversityFoundation$45KDonovan Community School District: $43KDonovan Community SchoolDistrict$43K

Grant Size Distribution

56 grants across all recorded years

38<$50K8$50–100K4$100–250K4$250–500K2$500K–1M$1–5M$5M+

Giving History

Grant recipients and amounts by year

Among its reported 2024 grants, the largest recipients include Illinois State University Foundation ($748,000), Carle Health Center for Philanthropy ($462,874), Vermilion Association for Special Education ($377,964).

RecipientPurposeAmount
ILLINOIS STATE UNIVERSITY FOUNDATION Normal, ILSCHOLARSHIPS AND PULSE PROGRAM$748,000
CARLE HEALTH CENTER FOR PHILANTHROPY Peoria, ILTUITION SUPPORT$462,874
VERMILION ASSOCIATION FOR SPECIAL EDUCATION Danville, ILGREENHOUSE GRANT$377,964
CROSSPOINT HUMAN SERVICES Danville, ILCAPITAL EXPENDITURES AND COMMUNITY DAY SERVICE PROGRAM EXPENDITURES$202,419
DANVILLE AREA COMMUNITY COLLEGE FOUNDATION Danville, ILDSP PROGRAM PILOT AND SCHOLARSHIPS$175,000
IROQUOIS SPECIAL EDUCATION ASSOCIATION Gilman, ILPROGRAM GRANT$73,592
DANVILLE SCHOOL DISTRICT Danville, ILVEHICLE FOR SPECIAL EDUCATION$52,358
UNIVERSITY OF ILLINOIS FOUNDATION Chicago, ILANNUAL SCHOLARSHIP GRANT$45,000
EASTERN ILLINOIS UNIVERSITY FOUNDATION Charleston, ILSCHOLARSHIPS$45,000
DONOVAN COMMUNITY SCHOOL DISTRICT Donovan, ILCHARITABLE EDUCATION PURPOSES$43,182

Leadership & Key People

Officers and directors from IRS filings

Compensation Overview

From 2024 IRS filing

Heather Lane — Secretary: $2KHeather LaneSecretary$2KLynn Magers — Treasurer: $1KLynn MagersTreasurer$1KBob Swires — President: $1KBob SwiresPresident$1KDennis Weber — Director: $300Dennis WeberDirector$300Sarah Wilson — Director: $300Sarah WilsonDirector$300Jerry McGlaughlin — Director: $250Jerry McGlaughlinDirector$250Christine McTaggert — Director: $200Christine McTaggertDirector$200

From 2024 IRS filing

NameTitleHoursCompensation
Christine McTaggertDirector1$200
Lynn MagersTreasurer2$1,300
Dennis WeberDirector1$300
Heather LaneSecretary2$1,800
Bob SwiresPresident5$1,300
Sarah WilsonDirector1$300
Jerry McGlaughlinDirector1$250

Subject Areas

Focus areas based on grantmaking activity

Frequently Asked Questions

What does Wheeler Foundation fund?

The foundation's primary purpose is to fund educational initiatives and support for individuals with special needs and learning challenges. Key funding areas include: • Special education programs and services • Educational scholarships and student support • Charitable education purposes • Support for organizations serving individuals with developmental and behavioral challenges

How do I apply for a grant from Wheeler Foundation?

Applications are invitation-only as of recent changes. Eligibility and process details are in the grantmaking section of this profile. See how to apply ↑

Where does Wheeler Foundation make grants?

The foundation primarily funds organizations in east central Illinois and west central Indiana.

What size grants does Wheeler Foundation award?

In 2024, Wheeler Foundation awarded 19 grants totaling $2.3M — an average of about $121K per grant, based on its IRS Form 990 filings.

How much is Wheeler Foundation required to give away each year?

Private foundations must generally distribute about 5% of their assets annually. For 2024, Wheeler Foundation reported a distributable amount of $1.7M on its IRS Form 990-PF — the minimum it must pay out in qualifying distributions.

What is Wheeler Foundation's EIN?

Wheeler Foundation's EIN (Employer Identification Number) is 61-1445596. IRS Form 990 filing data is available on this page for 2020–2024.

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

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