Whale Foundation Inc

Nonprofit profile at a glance

EIN
860941775
IRS 990 coverage
2020–2024
Forms available
Form 990 2024, Form 990-EZ 2022
Location
Flagstaff, AZ, USA
Phone
9287749440
Rating
75
Verdict
SUPPORTED
Rating confidence
Standard
Sector
Human Service Organizations

Reported finances

Revenue
$382,761
Expenses
$223,039
Assets
$699,290
Liabilities
$397

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

11 people listed

Executive titles in this filing

  • Melissa Mcmaster (President)
  • Molly Wood (CEO)
  • Rachel Unger (President)
  • Adam Stalvey (Vice President)

People named in this filing

  • Dave Sherman (Director)
  • Easy Joseph (Director)
  • Georgie Pongyesva (Director)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

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.

What it reported doing in 2024

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.

Operating model

Revenue model
Donor-supported. 86% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 56% for direct work, and 44% for affiliated organizations.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. A relatively small share of voting board members are independent and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 72
  • Transparency & Controls: 100
  • Accountability: 36
  • Sustainability: 77
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 62.6%; rating input score 63
  • Program expense ratio: 90.9%; rating input score 91
  • Fundraising efficiency: $18.98 raised per $1 spent on fundraising; rating input score 56; 56th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 7th percentile among comparable filings
  • Governance controls: 6 of 7 controls in place; rating input score 86
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 41.7%; rating input score 88; 88th percentile among comparable filings
  • Total-asset coverage ratio: 3.14; rating input score 70; 70th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 57; 57th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 12.1% per year; rating input score 100; 74th percentile among comparable filings
  • Revenue growth: 11.2% per year; rating input score 100; 75th percentile among comparable filings
  • Asset growth: 10.2% per year; rating input score 100; 66th percentile among comparable filings

Details

  • Where the money goes: 62.6% of revenue deployed · 90.9% of spending went to programs
  • Governance: 0 of 10 board members independent · 6 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $203K in reported program spending
  • Leadership: top reported pay $0 · 11 people listed
  • Consistency: 31 of 31 current checks pass
  • Schedules: 6 filed schedules · includes major donors
  • Filing history: 4 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Accountability: Independent voting board scored 0/100.
  • Review — Financial Efficiency: Fundraising efficiency scored 56/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Review — Sustainability: Liabilities to assets ratio scored 57/100.