Nonprofit · EIN 23-7092604
CLAUDE R & ETHEL B WHITTENBERGER FOUNDATION
Tax-exempt · CALDWELL, ID 83606
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $719,645 | $453,177 | $266,468 | $5,698,943 | $213,302 | $5,485,641 |
| December 31, 2024 | 990-PF | $751,298 | $438,811 | $312,487 | $5,422,183 | $203,010 | $5,219,173 |
| December 31, 2023 | 990-PF | $484,588 | $404,264 | $80,324 | $5,335,790 | $429,104 | $4,906,686 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Dividends
- $193,512
- Interest
- $1,355
- Net gain from sales of assets
- $512,464
- Other income
- $12,314
Expenses
- Grants and similar amounts paid
- $386,435
- Disbursements for charitable purposes
- $392,808
- Excise tax on investment income
- $9,293
Balance sheet and other
- Total assets, start of year
- $5,422,183
- Total assets, end of year
- $5,698,943
- Total liabilities, end of year
- $213,302
- Net assets, end of year
- $5,485,641
- Fair market value of assets
- $8,688,039
- Qualifying distributions
- $392,808
- Net investment income
- $719,645
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-PF for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ELAINE CARPENTER PO BOX 1073, CALDWELL, ID 83605 | DIRECTOR | 1 | $0 |
| TIM ROSANDICK PO BOX 1073, CALDWELL, ID 83605 | CHAIRMAN | 1 | $0 |
| SCOTT GIPSON PO BOX 1073, CALDWELL, ID 83605 | DIRECTOR | 1 | $0 |
| LAURA MOYLAN PO BOX 1073, CALDWELL, ID 83605 | TREASURER | 1 | $0 |
| MIKE GROFF PO BOX 1073, CALDWELL, ID 83605 | SECRETARY | 1 | $0 |
| ESTELLA ZAMORA PO BOX 1073, CALDWELL, ID 83605 | DIRECTOR | 1 | $0 |
| PATRICK MILLER PO BOX 1073, CALDWELL, ID 83605 | DIRECTOR | 1 | $0 |
990-PF for the year ended December 31, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ELAINE CARPENTER PO BOX 1073, CALDWELL, ID 83605 | DIRECTOR | 0 | $0 |
| TIM ROSANDICK PO BOX 1073, CALDWELL, ID 83605 | CHAIRMAN | 0 | $0 |
| SCOTT GIPSON PO BOX 1073, CALDWELL, ID 83605 | DIRECTOR | 0 | $0 |
| LAURA MOYLAN PO BOX 1073, CALDWELL, ID 83605 | TREASURER | 0 | $0 |
| MIKE GROFF PO BOX 1073, CALDWELL, ID 83605 | SECRETARY | 0 | $0 |
| ESTELLA ZAMORA PO BOX 1073, CALDWELL, ID 83605 | DIRECTOR | 0 | $0 |
| PATRICK MILLER PO BOX 1073, CALDWELL, ID 83605 | DIRECTOR | 0 | $0 |
990-PF for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ELAINE CARPENTER PO BOX 1073, CALDWELL, ID 83605 | DIRECTOR | 0 | $0 |
| TIM ROSANDICK PO BOX 1073, CALDWELL, ID 83605 | CHAIRMAN | 0 | $0 |
| SCOTT GIPSON PO BOX 1073, CALDWELL, ID 83605 | DIRECTOR | 0 | $0 |
| LAURA MOYLAN PO BOX 1073, CALDWELL, ID 83605 | TREASURER | 0 | $0 |
| MIKE GROFF PO BOX 1073, CALDWELL, ID 83605 | SECRETARY | 0 | $0 |
| ESTELLA ZAMORA PO BOX 1073, CALDWELL, ID 83605 | DIRECTOR | 0 | $0 |
| PATRICK MILLER PO BOX 1073, CALDWELL, ID 83605 | DIRECTOR | 0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 1073, CALDWELL, ID 83606-1073
- Signed the 990-PF
- MIKE GROFF, SECRETARY
- Phone
- (208) 459-4649
- Website
- WHITTENBERGERFOUNDATION.ORG
- Return prepared by
- RIPLEY DOORN & COMPANY PLLC
What it must file and when
IRS records say it files Form 990-PF. Private foundations file every year. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-PF on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-PF on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-PF on file |
IRS record
- EIN
- 23-7092604
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Private non-operating foundation
- Donations deductible (Pub 78)
- Private foundation, 30% limit
- Exempt since
- 1971
- Accounting year ends
- December
- Files
- Form 990-PF
- Assets (IRS master file)
- $5,698,943
- Income (IRS master file)
- $1,932,995
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $719,645 | $453,177 | $5,698,943 | IRS |
| 990-PF | December 2024 | $751,298 | $438,811 | $5,422,183 | XML |
| 990-PF | December 2023 | $484,588 | $404,264 | $5,335,790 | XML |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-PF | December 2020 | – | – | – | IRS |
| 990-PF | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 23-7092604).
Questions about CLAUDE R & ETHEL B WHITTENBERGER FOUNDATION
- What is the EIN of CLAUDE R & ETHEL B WHITTENBERGER FOUNDATION?
- The employer identification number (EIN) of CLAUDE R & ETHEL B WHITTENBERGER FOUNDATION is 23-7092604.
- Is CLAUDE R & ETHEL B WHITTENBERGER FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1971.
- Are donations to CLAUDE R & ETHEL B WHITTENBERGER FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does CLAUDE R & ETHEL B WHITTENBERGER FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of CLAUDE R & ETHEL B WHITTENBERGER FOUNDATION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did CLAUDE R & ETHEL B WHITTENBERGER FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990-PF for the year ended December 2025.
- Who are the officers and directors of CLAUDE R & ETHEL B WHITTENBERGER FOUNDATION?
- The 990-PF for the year ended December 31, 2025 lists 7 people; 0 received compensation from the organization.
- How much revenue does CLAUDE R & ETHEL B WHITTENBERGER FOUNDATION have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $719,645, expenses of $453,177 and total assets of $5,698,943 at year end.
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