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Whale Foundation

EIN 86-0941775 · Flagstaff, AZ

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthStrong100 out of 100GovernanceGood76 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

The Whale Foundation was created in honor of Curtis Whale Hansen to provide confidential access to mental and physical health care professionals and a network of support services designed to restore, promote, and celebrate the well-being of the Grand Canyon river guides.

Income
$382,761
Spending
$223,039
Spent on programs
91%
Reserves
37.6 months of spending
Largest source of income
donations and private grants, 81%
Employees
3
Volunteers
20

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Strong: 100 out of 100. Higher than 89% of charities in its peer group (human services, $250k to $1m).

  • Reserves

    35 of 35

    Spendable reserves would cover 37.6 months of spending.

  • Debt

    20 of 20

    It owes 0% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 42% of income.

  • Income trend

    15 of 15

    Income rose 95% on the year before.

  • Spending floor

    15 of 15

    91% of spending went to programs and raising each dollar of donations cost 5 cents.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Good: 76 out of 100. Higher than 56% of charities in its peer group (human services, $250k to $1m).

  • Independent board

    5 of 25

    0 of 10 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Independent check of accounts

    12 of 15

    Its accounts were reviewed or compiled by an independent accountant, but not audited.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (4)
  1. $171,677 spent. 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.
  2. $16,500 spent. 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. Also in 2024, 64 guides participated in screenings at the Health Fair during the Guides Training Seminar (GTS) event.
  3. $14,500 spent. 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.
  4. PROGRAM ACCOMPLISHMENTS - MEDICAL/PHYSICAL HEALTH SUPPORT: The Whale Foundation offers an annual health fair with physical health screenings, in addition to health insurance stipends for individuals. The annual Health Fair is held each year at the Guide Training Seminar in Marble Canyon and is free to the guiding community, open to all who attend the GTS. Grand Canyon River Guides hosts the GTS the last weekend of March, and a full cadre of health professionals participate in a number of health screenings. PROGRAM ACCOMPLISHMENTS - EDUCATIONAL SUPPORT: Since 2004, the Whale Foundation has offered annual educational scholarships, named in honor of iconic river guide Kenton Grua, to Grand Canyon river guides seeking to further their education outside of the field of guiding, whether for a degree, certification or course. In 2023, the organization awarded scholarships of between $1,000 to $2,000 each to eight guides, totaling $12,500. PROGRAM ACCOMPLISHMENTS - OUTREACH/OTHER PROGRAMS: The organization continued to maintain its website and improve the information available to its constituents. The organization continued its JEDI work, holding another Point Positive workshop for the guiding community in March 2023.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated November 6, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending December 2024.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since April 2001.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated November 4, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.