behavorial physical health referral organization for the Grand Canyon river guiding community see p2 and Schedule O for more information and visit whalefoundation.org

501(c)(3) charity; gifts are tax-deductible.
91¢ of each $1 spent went to programs.
Run by 15 volunteers and 1 employee.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 4
filings with a surplus
Average surplus $91K a year · 36% of revenue · last 4 filings
Looks good: a surplus in 4 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
91%
of spending
Looks good: 91% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
13 mo
of spending, in cash
Plus $388K in investments, Pt X · Ln 11–13
Looks good: 13.2 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $29K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$397
0.06% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 10 voting members
Concern: none of 10 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$383K
+95% vs prior year
Spent
$223K
To programs
91%
Net assets
$699K
By yearFY2020–FY2024
Revenue
$383K
FY2024▲ +95%
Tap a bar for its year
Revenue by fiscal year
FY2020$260K
FY2021$168K
FY2022$146K
FY2023$196K
FY2024$383K
Expenses
$223K
FY2024▲ +56%
Tap a bar for its year
Expenses by fiscal year
FY2020$175K
FY2021$101K
FY2022Not on file
FY2023$143K
FY2024$223K
Net assets
$699K
FY2024▲ +31%
Tap a bar for its year
Net assets by fiscal year
FY2020$427K
FY2021$494K
FY2022$479K
FY2023$533K
FY2024$699K

From the FY2024 Form 990 · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Apr 2001.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

91 cents of each dollar spent went to programs.

Program services 91% · $203K Management & general 2% · $4K Fundraising 7% · $16K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

11 people listed on the 990.

Part VII, Section A · reportable compensation
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
See Whale Foundation executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Connects Grand Canyon river guides with behavioral and physical health services.

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Provided by the organization

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3 programs · $203K · in their own filed words · FY2024
01

Mental Health Support

The Whale Foundation offers free, confidential counseling services to individuals in the Grand Canyon river guiding community. In 2024, 86 individuals received 428 counseling sessions free of charge through our Behavioral Health program, totaling over $44,000 in counseling fees paid by Whale Foundation.

$172Kprogram expense
02

Medical/Physical Health Support

The Whale Foundations Tim Whitney Wellness Initiative provides annual health insurance stipends for qualified guides and hosts an annual Health Fair with free physical health screenings. In 2024, 21 guides received a total of $16,500 in health insurance stipends.

$16Kprogram expense
03

Educational Support

Since 2004, the Whale Foundation has offered annual educational scholarships to Grand Canyon river guides seeking to further their education. In 2024, the organization awarded scholarships between $500 to $3,000 each to eleven guides.

$14Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2024
Total grants receivedfrom 1 funder$29K
Grants paid · 6 grants · $103K · 2020–2021
Unitemized GrantFY2021$7,500
Unitemized GrantFY2021$4,114
Unitemized GrantFY2021$1,250
Unitemized GrantFY2020$70,800
Unitemized GrantFY2020$10,000
Unitemized GrantFY2020$9,100

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$383K
Ln 12
Gifts and grantsLn 1h$308K
Investment incomeLn 3$51K
Other incomeLn 4–11$23K
Money outPt IX
$223K
Ln 25
Programscol B$203K
Managementcol C$4K
Fundraisingcol D$16K
Owns and owesPt X
$699K
net assets · Ln 32
Cash and savingsLn 1–2$245K
Total assetsLn 16$699K
LiabilitiesLn 26$397
PeoplePt VI, VII
11
listed · VII A
PaidVII A0
Voting boardVI 1a10
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$308K
Noncash giftsLn 1g$65K
Fundraising eventsLn 1c$38K
Investment incomeLn 3$51K
Other incomeLn 4–11$23K
Total revenueLn 12$383K
Assets in detailPt X, end of year
SavingsLn 2$245K
Cash and savings togetherLn 1–2$245K
InvestmentsLn 11–13$388K
Land, buildings, equipmentLn 10c$95
Other assetsLn 15$719
Total assetsLn 16$699K
LiabilitiesLn 26$397
Net assetsLn 32$699K
OperationsPt I, VI
EmployeesI 51
VolunteersI 615
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$88K$245K
InvestmentsLn 11–13$358K$388K
Land, buildings, equipmentLn 10c$95$95
Total assetsLn 16$447K$699K
LiabilitiesLn 26$397$397
Net assetsLn 32$446K$699K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$65K$65K
Other salaries and wagesLn 7$1K$1K
Other employee benefitsLn 9$4K$4K
Payroll taxesLn 10$8K$8K
Accounting feesLn 11c$1K$611$611
Professional fundraising feesLn 11e$300$300
Investment management feesLn 11f$2K$2K
Other fees for servicesLn 11g$6K$6K
Advertising and promotionLn 12$6K$6K
Office expensesLn 13$5K$5K
Information technologyLn 14$7K$7K
OccupancyLn 16$7K$5K$2K
TravelLn 17$1K$1K
Conferences, conventions and meetingsLn 19$2K$2K
Payments to affiliatesLn 21$89K$89K
InsuranceLn 23$3K$1K$1K
Other expenses (24a–d)Ln 24$17K$13K$4K
Total functional expensesLn 25$223K$203K$4K$16K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $383K$223K$160K$699K 990 PDF
FY2023 $196K$143K$54K$533K 990 PDF
FY2022 $146K$479K 990 PDF
FY2021 $168K$101K$67K$494K 990 PDF
FY2020 $260K$175K$85K$427K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support M · Noncash O · Explanations
See the full FY2024 990 (6 parts)
Part I · Summary $382,761 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $137,726$308,329
I-9 Program service revenue$0
I-10 Investment incomePrior year $56,385$51,214
I-11 Other revenuePrior year $2,090$23,218
I-12 Total revenuePrior year $196,201$382,761
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $23,437$78,240
I-16a Professional fundraising feesPrior year $6,762$300
I-17 Other expensesPrior year $112,430$144,499
I-18 Total expensesPrior year $142,629$223,039
I-19 Revenue less expensesPrior year $53,572$159,722
Part VI · Governance 0 of 10 board members independent, 1 to look at
VI-1a Voting members of the governing body10
VI-1b Independent voting members0
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $382,761 across 7 lines filed
Lines not itemized here account for $23,218 of total revenue; see the IRS return.
VIII-1c Fundraising events$38,495
VIII-1f All other contributions, gifts and grants$269,834
VIII-1g Noncash contributions (included above)$65,040
VIII-1h Total contributions, gifts and grants$308,329
VIII-3 Investment incomeRelated to mission $51,214$51,214
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $74,432 · Unrelated business $0 · Excluded from tax $0$382,761
Part IX · Statement of functional expenses $223,039 across 17 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $65,000$65,000
IX-7 Other salaries and wagesPrograms $1,098$1,098
IX-9 Other employee benefitsPrograms $3,977$3,977
IX-10 Payroll taxesPrograms $8,165$8,165
IX-11c Accounting feesPrograms $611 · Management $611$1,222
IX-11e Professional fundraising feesFundraising $300$300
IX-11f Investment management feesFundraising $1,540$1,540
IX-11g Other fees for servicesPrograms $6,033$6,033
IX-12 Advertising and promotionFundraising $5,589$5,589
IX-13 Office expensesFundraising $5,197$5,197
IX-14 Information technologyPrograms $6,881$6,881
IX-16 OccupancyPrograms $4,567 · Management $2,155$6,722
IX-17 TravelPrograms $1,414$1,414
IX-19 Conferences, conventions and meetingsPrograms $1,880$1,880
IX-21 Payments to affiliatesPrograms $88,741$88,741
IX-23 InsurancePrograms $1,348 · Management $1,348$2,696
IX-24 Other expenses (24a–d)Programs $12,962 · Fundraising $3,622$16,584
IX-25 Total functional expensesPrograms $202,677 · Management $4,114 · Fundraising $16,248$223,039
Part X · Balance sheet $699,290 assets, 10 lines filed
X-2 Savings and temporary cash investmentsStart of year $88,391$245,395
X-8 Inventories for sale or use$65,040
X-10c Land, buildings and equipment, netStart of year $95$95
X-11 Publicly traded securitiesStart of year $358,221$388,041
X-15 Other assets$719
X-16 Total assetsStart of year $446,707$699,290
X-25 Other liabilitiesStart of year $397$397
X-26 Total liabilitiesStart of year $397$397
X-32 Total net assets or fund balancesStart of year $446,310$698,893
X-33 Total liabilities and net assetsStart of year $446,707$699,290
Part XI · Reconciliation of net assets $698,893 net assets at year end
XI-1 Total revenue$382,761
XI-2 Total expenses$223,039
XI-3 Revenue less expenses$159,722
XI-4 Net assets at start of year$446,310
XI-5 Net unrealized gains (losses) on investments$29,820
XI-8 Prior period adjustments−$1,999
XI-9 Other changes in net assets$65,040
XI-10 Net assets at end of year$698,893

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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