WHELAN FAMILY FOUNDATION: Form 990PF, tax year 2023

View the entire original 990 at ProPublica ↗

Organization: WHELAN FAMILY FOUNDATION (EIN 20-8761406)
Tax period: 2023-01-01 to 2023-12-31
Filed: 2024-06-05
IRS object ID: 202431579349100533
Schema version: 2023v5.0
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990-PF
Schedule B
Other Expenses Schedule

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2024-06-05T16:28:46-05:00	ReturnTs
Tax Period End	2023-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	390859910	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	BAKER TILLY ADVISORY GROUP LP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	2000 TOWN CENTER STE 900	AddressLine1Txt
City	SOUTHFIELD	CityNm
State Abbreviation	MI	StateAbbreviationCd
ZIP	48075	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990PF	ReturnTypeCd
Tax Period Begin	2023-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	208761406	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	WHELAN FAMILY FOUNDATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	WHEL	BusinessNameControlTxt
Phone	7347216410	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	800 ELLAIR PLACE	AddressLine1Txt
City	GROSSE POINTE PARK	CityNm
State Abbreviation	MI	StateAbbreviationCd
ZIP	48230	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	WILLIAM F WHELAN	PersonNm
Person Title	CO-TRUSTEE	PersonTitleTxt
Phone	7347216410	PhoneNum
Signature	2024-06-04	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	WILLIAM	PersonFirstNm
Person Last	WHELAN	PersonLastNm

Field	Value	IRS element (for citing)
SSN	XXX-XX-XXXX	SSN

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	0	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	ROBERT DONAHUE	PreparerPersonNm
PTIN	P01228834	PTIN
Phone	2483727300	PhoneNum
Preparation	2024-06-04	PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	2	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2023	TaxYr
Build TS	2023-04-26 12:10:37Z	BuildTS

Form 990-PF IRS990PF

Field	Value	IRS element (for citing)
Organization501c3 Exempt PF	Yes (X)	Organization501c3ExemptPFInd
FMV Assets EOY	$32,557	FMVAssetsEOYAmt
Method Of Accounting Cash	Yes (X)	MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

Field	Value	IRS element (for citing)
Contri Rcvd Rev And Expnss	$90,088	ContriRcvdRevAndExpnssAmt
Interest On Sav Rev And Expnss	$268	InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm	$268	InterestOnSavNetInvstIncmAmt
Cap Gain Net Incm Net Invst Incm	$0	CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss	$90,356	TotalRevAndExpnssAmt
Total Net Invst Incm	$268	TotalNetInvstIncmAmt
Comp Ofcr Dir Trst Rev And Expnss	$0	CompOfcrDirTrstRevAndExpnssAmt
Comp Ofcr Dir Trst Net Invst Incm	$0	CompOfcrDirTrstNetInvstIncmAmt
Comp Ofcr Dir Trst Dsbrs Chrtbl	$0	CompOfcrDirTrstDsbrsChrtblAmt
Other Expenses Rev And Expnss	$25	OtherExpensesRevAndExpnssAmt
Other Expenses Net Invst Incm	$25	OtherExpensesNetInvstIncmAmt
Other Expenses Dsbrs Chrtbl	$0	OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss	$25	TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm	$25	TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl	$0	TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss	$88,900	ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl	$88,900	ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss	$88,925	TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm	$25	TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl	$88,900	TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses	$1,431	ExcessRevenueOverExpensesAmt
Net Investment Income	$243	NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

Field	Value	IRS element (for citing)
Cash BOY	$31,126	CashBOYAmt
Cash EOY	$32,557	CashEOYAmt
Cash EOYFMV	$32,557	CashEOYFMVAmt
Total Assets BOY	$31,126	TotalAssetsBOYAmt
Total Assets EOY	$32,557	TotalAssetsEOYAmt
Total Assets EOYFMV	$32,557	TotalAssetsEOYFMVAmt
Total Liabilities BOY	$0	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117	Yes (X)	OrgDoesNotFollowFASB117Ind
Capital Stock BOY	$0	CapitalStockBOYAmt
Capital Stock EOY	$0	CapitalStockEOYAmt
Additional Paid In Capital BOY	$0	AdditionalPaidInCapitalBOYAmt
Additional Paid In Capital EOY	$0	AdditionalPaidInCapitalEOYAmt
Retained Earning BOY	$31,126	RetainedEarningBOYAmt
Retained Earning EOY	$32,557	RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY	$31,126	TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY	$32,557	TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY	$31,126	TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY	$32,557	TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

Field	Value	IRS element (for citing)
Tot Net Ast Or Fund Balances BOY	$31,126	TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses	$1,431	ExcessRevenueOverExpensesAmt
Other Increases	$0	OtherIncreasesAmt
Subtotal	$32,557	SubtotalAmt
Other Decreases	$0	OtherDecreasesAmt
Tot Net Ast Or Fund Balances EOY	$32,557	TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

Field	Value	IRS element (for citing)
Investment Income Excise Tax	$3	InvestmentIncomeExciseTaxAmt
Tax Under Section511	$0	TaxUnderSection511Amt
Subtotal	$3	SubtotalAmt
Subtitle A Tax	$0	SubtitleATaxAmt
Tax Based On Investment Income	$3	TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx	$0	EstimatedPlusOvpmtIncmTxAmt
Exempt Frgn Org Tax Wthld At Srce	$0	ExemptFrgnOrgTaxWthldAtSrceAmt
Extsn Request Income Tax Paid	$0	ExtsnRequestIncomeTaxPaidAmt
Backup Withholding Withheld	$0	BackupWithholdingWithheldAmt
Total Payments And Credits	$0	TotalPaymentsAndCreditsAmt
Es Penalty	$0	EsPenaltyAmt
Tax Due	$3	TaxDueAmt

Statements Regarding Acty StatementsRegardingActyGrp

Field	Value	IRS element (for citing)
Legislative Political Acty	0	LegislativePoliticalActyInd
More Than100 Spent	0	MoreThan100SpentInd
Form1120 POL Filed	0	Form1120POLFiledInd
Section4955 Organization Tax	$0	Section4955OrganizationTaxAmt
Section4955 Managers Tax	$0	Section4955ManagersTaxAmt
Tax Reimbursed	$0	TaxReimbursedAmt
Activities Not Previously Rpt	0	ActivitiesNotPreviouslyRptInd
Changes To Articles Or Bylaws	0	ChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Organization Dissolved Etc	0	OrganizationDissolvedEtcInd
Section508e Rqr Satisfied	Yes (1)	Section508eRqrSatisfiedInd
At Least5000 In Assets	Yes (1)	AtLeast5000InAssetsInd
Org Report Or Register State	MI	OrgReportOrRegisterStateCd
Form990 PF Filed With Atty Gen	Yes (1)	Form990PFFiledWithAttyGenInd
Private Operating Foundation	0	PrivateOperatingFoundationInd
New Substantial Contributors	0	NewSubstantialContributorsInd
Own Controlled Entity	0	OwnControlledEntityInd
Donor Advised Fund	0	DonorAdvisedFundInd
Comply With Public Insp Rqr	Yes (1)	ComplyWithPublicInspRqrInd
Website Address	N/A	WebsiteAddressTxt

Persons With Books Name PersonsWithBooksName

Field	Value	IRS element (for citing)
Business Name Line1	THE FOUNDATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	7347216410	PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

Field	Value	IRS element (for citing)
Address Line1	800 ELLAIR PLACE	AddressLine1Txt
City	GROSSE POINTE PARK	CityNm
State Abbreviation	MI	StateAbbreviationCd
ZIP	48230	ZIPCd

Field	Value	IRS element (for citing)
Foreign Accounts Question	0	ForeignAccountsQuestionInd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

Field	Value	IRS element (for citing)
Sale Or Exch Disqualified Prsn	0	SaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified Prsn	0	BrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified Prsn	0	FurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified Prsn	0	PayCompDisqualifiedPrsnInd
Transfer Ast Disqualified Prsn	0	TransferAstDisqualifiedPrsnInd
Payment To Government Official	0	PaymentToGovernmentOfficialInd
Uncorrected Prior Acts	0	UncorrectedPriorActsInd
Undistributed Income PY	0	UndistributedIncomePYInd
Business Holdings	0	BusinessHoldingsInd
Jeopardy Investments	0	JeopardyInvestmentsInd
Uncorrected PY Jeopardy Invst	0	UncorrectedPYJeopardyInvstInd
Influence Legislation	0	InfluenceLegislationInd
Influence Election	0	InfluenceElectionInd
Grants To Individuals	0	GrantsToIndividualsInd
Grants To Organizations	0	GrantsToOrganizationsInd
Noncharitable Purpose	0	NoncharitablePurposeInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (4 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	TitleTitleTxt	Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt	CompensationCompensationAmt	Employee Benefit ProgramEmployeeBenefitProgramAmt	Expense Account Other AllwncExpenseAccountOtherAllwncAmt
WILLIAM F WHELAN
137 FIRST AVENUE SOUTH	NAPLES	FL	34102	PRESIDENT/DIRECTOR	0.25	$0	$0	$0
KATHLEEN J WHELAN
137 FIRST AVENUE SOUTH	NAPLES	FL	34102	TREASURER/SECRETARY	0.25	$0	$0	$0
BRIAN C WHELAN
240 CLOVERLY ROAD	GROSSE POINTE FARMS	MI	48236	DIRECTOR	0.05	$0	$0	$0
MICHAEL P WHELAN
262 COVE HOLLOW	SANTA ROSA BEACH	FL	32459	DIRECTOR	0.10	$0	$0	$0

Field	Value	IRS element (for citing)
Comp Of Hghst Pd Empl Or NONE	NONE	CompOfHghstPdEmplOrNONETxt
Other Employee Paid Over50k	0	OtherEmployeePaidOver50kCnt
Comp Of Hghst Pd Cntrct Or NONE	NONE	CompOfHghstPdCntrctOrNONETxt
Contractor Paid Over50k	0	ContractorPaidOver50kCnt

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Minimum Investment Return MinimumInvestmentReturnGrp

Field	Value	IRS element (for citing)
Average Monthly FMV Of Sec	$0	AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances	$63,950	AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast	$0	FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets	$63,950	TotalFMVOfUnusedAssetsAmt
Reduction Claimed	$0	ReductionClaimedAmt
Acquisition Indebtedness	$0	AcquisitionIndebtednessAmt
Adjusted Total FMV Of Unused Ast	$63,950	AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable	$959	CashDeemedCharitableAmt
Net Vl Noncharitable Assets	$62,991	NetVlNoncharitableAssetsAmt
Minimum Investment Return	$3,150	MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

Field	Value	IRS element (for citing)
Minimum Investment Return	$3,150	MinimumInvestmentReturnAmt
Tax Based On Investment Income	$3	TaxBasedOnInvestmentIncomeAmt
Total Tax	$3	TotalTaxAmt
Distributable Before Adj	$3,147	DistributableBeforeAdjAmt
Recoveries Qualfied Distri	$0	RecoveriesQualfiedDistriAmt
Distributable Before Ded	$3,147	DistributableBeforeDedAmt
Deduction From Distributable	$0	DeductionFromDistributableAmt
Distributable As Adjusted	$3,147	DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

Field	Value	IRS element (for citing)
Expenses And Contributions	$88,900	ExpensesAndContributionsAmt
Program Related Invst Total	$0	ProgramRelatedInvstTotalAmt
Qualifying Distributions	$88,900	QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

Field	Value	IRS element (for citing)
Distributable As Adjusted	$3,147	DistributableAsAdjustedAmt
Undistributed Income PY	$0	UndistributedIncomePYAmt
Total For Prior Years	$0	TotalForPriorYearsAmt
Excess Distribution Cyov Yr5	$112,234	ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4	$65,640	ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3	$67,089	ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2	$113,707	ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1	$110,666	ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov	$469,336	TotalExcessDistributionCyovAmt
Qualifying Distributions	$88,900	QualifyingDistributionsAmt
Applied To Year1	$0	AppliedToYear1Amt
Applied To Prior Years	$0	AppliedToPriorYearsAmt
Treated As Distri From Corpus	$0	TreatedAsDistriFromCorpusAmt
Applied To Current Year	$3,147	AppliedToCurrentYearAmt
Remaining Distri From Corpus	$85,753	RemainingDistriFromCorpusAmt
Excess Distri Cyov App CY Corpus	$0	ExcessDistriCyovAppCYCorpusAmt
Excess Distribution Cyov App CY	$0	ExcessDistributionCyovAppCYAmt
Total Corpus	$555,089	TotalCorpusAmt
Prior Year Undistributed Incm	$0	PriorYearUndistributedIncmAmt
Prior Year Deficiency Or Tax	$0	PriorYearDeficiencyOrTaxAmt
Taxable1	$0	Taxable1Amt
Taxable2	$0	Taxable2Amt
Undistributed Income CY	$0	UndistributedIncomeCYAmt
Corpus Distri170b1 E Or4942g3	$0	CorpusDistri170b1EOr4942g3Amt
Excess Distri Cyov From Yr5	$112,234	ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr	$442,855	ExcessDistriCyovToNextYrAmt
Excess From Year4	$65,640	ExcessFromYear4Amt
Excess From Year3	$67,089	ExcessFromYear3Amt
Excess From Year2	$113,707	ExcessFromYear2Amt
Excess From Year1	$110,666	ExcessFromYear1Amt
Excess From Current Year	$85,753	ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

Field	Value	IRS element (for citing)
Only Contri To Preselected	Yes (X)	OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (5 entries)

Address Line1RecipientUSAddress/AddressLine1Txt	CityRecipientUSAddress/CityNm	State AbbreviationRecipientUSAddress/StateAbbreviationCd	ZIPRecipientUSAddress/ZIPCd	Recipient RelationshipRecipientRelationshipTxt	Recipient Foundation StatusRecipientFoundationStatusTxt	Grant Or Contribution PurposeGrantOrContributionPurposeTxt	AmtAmt
HENRY FORD HEALTH SYSTEM
1 FORD PLACE 5A	DETROIT	MI	48202	NONE	PC	TO SUPPORT CHARITABLE PURPOSES	$80,000
HENRY FORD HEALTH SYSTEM - SUPERWOMAN FUND
1 FORD PLACE 5A	DETROIT	MI	48202	NONE	PC	TO SUPPORT CHARITABLE PURPOSES	$2,400
UNIVERSITY OF MICHIGAN CORP
500 STATE STREET	ANN ARBOR	MI	48109	NONE	PC	TO SUPPORT CHARITABLE PURPOSES	$3,000
FEEDING AMERICA
161 NORTH CLARK STREET STE 700	CHICAGO	IL	60601	NONE	PC	TO SUPPORT CHARITABLE PURPOSES	$2,500
UNIVERSITY LIGGETT
1045 COOK ROAD	GROSS PT WDS	MI	48236	NONE	PC	TO SUPPORT CHARITABLE PURPOSES	$1,000

Field	Value	IRS element (for citing)
Total Grant Or Contri Pd Dur Yr	$88,900	TotalGrantOrContriPdDurYrAmt
Total Grant Or Contri Apprv Fut	$0	TotalGrantOrContriApprvFutAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

Field	Value	IRS element (for citing)
Business	140000	BusinessCd
Unrelated Business Taxbl Incm	$268	UnrelatedBusinessTaxblIncmAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

Field	Value	IRS element (for citing)
Unrelated Business Taxbl Incm	$268	UnrelatedBusinessTaxblIncmAmt
Exclusion	$0	ExclusionAmt
Related Or Exempt Function Incm	$0	RelatedOrExemptFunctionIncmAmt

Field	Value	IRS element (for citing)
Total Income Producing Acty	$268	TotalIncomeProducingActyAmt

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

Field	Value	IRS element (for citing)
Trnsfr Of Cash To Nonchrtbl EO	0	TrnsfrOfCashToNonchrtblEOInd
Trnsfr Other Asset Nonchrtbl EO	0	TrnsfrOtherAssetNonchrtblEOInd
Sales Or Exchanges Of Assets	0	SalesOrExchangesOfAssetsInd
Purchase Of Assets Nonchrtbl EO	0	PurchaseOfAssetsNonchrtblEOInd
Rental Of Facilities Oth Assets	0	RentalOfFacilitiesOthAssetsInd
Reimbursement Arrangements	0	ReimbursementArrangementsInd
Loans Or Loan Guarantees	0	LoansOrLoanGuaranteesInd
Performance Of Services Etc	0	PerformanceOfServicesEtcInd
Sharing Of Facilities Etc	0	SharingOfFacilitiesEtcInd
Relationships Nonchrtbl EO	0	RelationshipsNonchrtblEOInd

Schedule B IRS990ScheduleB

Field	Value	IRS element (for citing)
Organization501c3 Exempt PF	Yes (X)	Organization501c3ExemptPFInd
General Rule	Yes (X)	GeneralRuleInd

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	1	ContributorNum
Contributor Person	WILLIAM F WHELAN	ContributorPersonNm

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	137 SOUTH FIRST AVENUE	AddressLine1Txt
City	NAPLES	CityNm
State Abbreviation	FL	StateAbbreviationCd
ZIP	34102	ZIPCd

Field	Value	IRS element (for citing)
Total Contributions	$90,088	TotalContributionsAmt
Person Contribution	Yes (X)	PersonContributionInd

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp

Field	Value	IRS element (for citing)
Desc	BANK FEES	Desc
Revenue And Expenses Per Books	$25	RevenueAndExpensesPerBooksAmt
Net Investment Income	$25	NetInvestmentIncomeAmt
Disbursements Charitable Prps	$0	DisbursementsCharitablePrpsAmt