Form990-PF

Department of the Treasury
Internal Revenue Service

Return of Private Foundation
or Section 4947(a)(1) Trust Treated as Private Foundation
bulletDo not enter social security numbers on this form as it may be made public.
bulletInformation about Form 990-PF and its instructions is at www.irs.gov/form990pf.
OMB No. 1545-0052
2015
Open to Public Inspection
For calendar year 2015, or tax year beginning 01-01-2015 , and ending 12-31-2015
Name of foundation
CLAUDE R & ETHEL B WHITTENBERGER
FOUNDATION
Number and street (or P.O. box number if mail is not delivered to street address)PO BOX 1073
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code
CALDWELL, ID83605
A Employer identification number

23-7092604
B Telephone number (see instructions)

(208) 459-4649
C bullet
G Check all that apply:

D 1. bullet
2. bullet
E bullet
H Check type of organization:
F bullet
I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16)bullet$5,432,866J Accounting method:
 
(Part I, column (d) must be on cash basis.)
Part I Analysis of Revenue and Expenses (The total of amounts in columns (b), (c), and (d) may not necessarily equal the amounts in column (a) (see instructions).) (a) Revenue and
expenses per
books 		(b) Net investment
income 		(c) Adjusted net
income 		(d) Disbursements
for charitable
purposes
(cash basis only)
Revenue 1 Contributions, gifts, grants, etc., received (attach schedule)  
2 Check bullet Sch. B .............
3 Interest on savings and temporary cash investments 62 62  
4 Dividends and interest from securities... 137,754 137,754  
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 221,816
b Gross sales price for all assets on line 6a 1,205,045
7 Capital gain net income (from Part IV, line 2)... 221,816
8 Net short-term capital gain.........  
9 Income modifications...........  
10a Gross sales less returns and allowances  
b Less: Cost of goods sold....  
c Gross profit or (loss) (attach schedule).....    
11 Other income (attach schedule).......      
12 Total. Add lines 1 through 11........ 359,632 359,632  
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc.        
14 Other employee salaries and wages......        
15 Pension plans, employee benefits.......        
16a Legal fees (attach schedule).........        
b Accounting fees (attach schedule)....... Click to see attachment 3,787 3,030   757
c Other professional fees (attach schedule).... Click to see attachment 28,935 26,448   2,487
17 Interest...............        
18 Taxes (attach schedule) (see instructions)... Click to see attachment 3,454 174    
19 Depreciation (attach schedule) and depletion...      
20 Occupancy..............        
21 Travel, conferences, and meetings....... 1,878     1,878
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see attachment 4,715 2,011   2,704
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 42,769 31,663   7,826
25 Contributions, gifts, grants paid....... 273,000 273,000
26 Total expenses and disbursements. Add lines 24 and 25 315,769 31,663   280,826
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements 43,863
b Net investment income (if negative, enter -0-) 327,969
c Adjusted net income (if negative, enter -0-)...  
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2015)
Form 990-PF (2015)
Page 2
Part II Balance Sheets Attached schedules and amounts in the description column
should be for end-of-year amounts only. (See instructions.)		 Beginning of year End of year
(a) Book Value (b) Book Value (c) Fair Market Value
Assets 1 Cash—non-interest-bearing............. 2,930 3,210 3,210
2 Savings and temporary cash investments......... 618,033 462,216 462,216
3 Accounts receivable bullet13,600
Less: allowance for doubtful accounts bullet   18,065 13,600 13,600
4 Pledges receivable bullet  
Less: allowance for doubtful accounts bullet        
5 Grants receivable.................      
6 Receivables due from officers, directors, trustees, and other
disqualified persons (attach schedule) (see instructions).....      
7 Other notes and loans receivable (attach schedule) bullet  
Less: allowance for doubtful accounts bullet        
8 Inventories for sale or use..............      
9 Prepaid expenses and deferred charges.......... 8,285 7,078 7,078
10a Investments—U.S. and state government obligations (attach schedule) 545,907 Click to see attachment635,147 637,992
b Investments—corporate stock (attach schedule)....... 3,081,428 Click to see attachment3,159,751 3,825,883
c Investments—corporate bonds (attach schedule)....... 528,751 Click to see attachment535,166 482,887
11 Investments—land, buildings, and equipment: basis bullet  
Less: accumulated depreciation (attach schedule) bullet        
12 Investments—mortgage loans.............      
13 Investments—other (attach schedule)..........      
14 Land, buildings, and equipment: basis bullet  
Less: accumulated depreciation (attach schedule) bullet        
15 Other assets (describe bullet)      
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 4,803,399 4,816,168 5,432,866
Liabilities 17 Accounts payable and accrued expenses..........    
18 Grants payable.................. 241,234  
19 Deferred revenue................. 58,144 31,187
20 Loans from officers, directors, trustees, and other disqualified persons    
21 Mortgages and other notes payable (attach schedule)......    
22 Other liabilities (describe bullet)    
23 Total liabilities (add lines 17 through 22)......... 299,378 31,187
Net Assets or Fund Balances bullet
and complete lines 24 through 26 and lines 30 and 31.
24 Unrestricted..................    
25 Temporarily restricted...............    
26 Permanently restricted............... 4,504,021 4,784,981
bullet
and complete lines 27 through 31.
27 Capital stock, trust principal, or current funds........    
28 Paid-in or capital surplus, or land, bldg., and equipment fund    
29 Retained earnings, accumulated income, endowment, or other funds    
30 Total net assets or fund balances (see instructions)..... 4,504,021 4,784,981
31 Total liabilities and net assets/fund balances (see instructions). 4,803,399 4,816,168
Part III
Analysis of Changes in Net Assets or Fund Balances
1
Total net assets or fund balances at beginning of year—Part II, column (a), line 30 (must agree with end-of-year figure reported on prior year’s return) ...............
1
4,504,021
2
Enter amount from Part I, line 27a .....................
2
43,863
3
Other increases not included in line 2 (itemize) bulletClick to see attachment
3
237,097
4
Add lines 1, 2, and 3 ..........................
4
4,784,981
5
Decreases not included in line 2 (itemize) bullet
5
 
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 30 .
6
4,784,981
Form 990-PF (2015)
Form 990-PF (2015)
Page 3
Part IV
Capital Gains and Losses for Tax on Investment Income
(a) List and describe the kind(s) of property sold (e.g., real estate,
2-story brick warehouse; or common stock, 200 shs. MLC Co.) 		(b) How acquired
P—Purchase
D—Donation 		(c) Date acquired
(mo., day, yr.) 		(d) Date sold
(mo., day, yr.)
1 a CHARLES SCHWAB P    
b CHARLES SCHWAB P    
c
d
e
(e) Gross sales price (f) Depreciation allowed
(or allowable) 		(g) Cost or other basis
plus expense of sale 		(h) Gain or (loss)
(e) plus (f) minus (g)
a 765,676   641,186 124,490
b 439,369   342,043 97,326
c
d
e
Complete only for assets showing gain in column (h) and owned by the foundation on 12/31/69 (l) Gains (Col. (h) gain minus
col. (k), but not less than -0-) or
Losses (from col.(h))
(i) F.M.V. as of 12/31/69 (j) Adjusted basis
as of 12/31/69 		(k) Excess of col. (i)
over col. (j), if any
a       124,490
b       97,326
c
d
e
2 Capital gain net income or (net capital loss) Bracket If gain, also enter in Part I, line 7
If (loss), enter -0- in Part I, line 7		 Bracket 2 221,816
3 Net short-term capital gain or (loss) as defined in sections 1222(5) and (6):
If gain, also enter in Part I, line 8, column (c) (see instructions). If (loss), enter -0-
in Part I, line 8 ................... 		Bracket 3 97,326
Part V
Qualification Under Section 4940(e) for Reduced Tax on Net Investment Income
(For optional use by domestic private foundations subject to the section 4940(a) tax on net investment income.)
If section 4940(d)(2) applies, leave this part blank.
Was the foundation liable for the section 4942 tax on the distributable amount of any year in the base period?
If "Yes," the foundation does not qualify under section 4940(e). Do not complete this part.
1 Enter the appropriate amount in each column for each year; see instructions before making any entries.
(a)
Base period years Calendar
year (or tax year beginning in) 		(b)
Adjusted qualifying distributions 		(c)
Net value of noncharitable-use assets 		(d)
Distribution ratio
(col. (b) divided by col. (c))
2014 185,249 5,676,358 0.032635
2013 176,918 5,249,350 0.033703
2012 216,520 4,858,850 0.044562
2011 287,748 4,848,738 0.059345
2010 293,787 4,828,549 0.060844
2
Total of line 1, column (d) .....................
20.231089
3
Average distribution ratio for the 5-year base period—divide the total on line 2 by 5, or by
the number of years the foundation has been in existence if less than 5 years . . .
3
0.046218
4
Enter the net value of noncharitable-use assets for 2015 from Part X, line 5.....
4
5,711,062
5
Multiply line 4 by line 3......................
5
263,954
6
Enter 1% of net investment income (1% of Part I, line 27b)...........
6
3,280
7
Add lines 5 and 6........................
7
267,234
8
Enter qualifying distributions from Part XII, line 4.............
8
280,826
If line 8 is equal to or greater than line 7, check the box in Part VI, line 1b, and complete that part using a 1% tax rate. See the Part VI instructions.
Form 990-PF (2015)
Form 990-PF (2015)
Page 4
Part VI
Excise Tax Based on Investment Income (Section 4940(a), 4940(b), 4940(e), or 4948—see page 18 of the instructions)
1a Bullet and enter “N/A" on line 1. Bracket
Date of ruling or determination letter:   (attach copy of letter if necessary–see instructions)
b 1 3,280
hereBulletand enter 1% of Part I, line 27b...................
c All other domestic foundations enter 2% of line 27b. Exempt foreign organizations enter 4% of Part I, line 12, col. (b)
2 Tax under section 511 (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 2  
3 Add lines 1 and 2........................... 3 3,280
4 Subtitle A (income) tax (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 4  
5 Tax based on investment income. Subtract line 4 from line 3. If zero or less, enter -0- ..... 5 3,280
6 Credits/Payments:
a 2015 estimated tax payments and 2014 overpayment credited to 2015 6a 10,358
b Exempt foreign organizations—tax withheld at source...... 6b
c Tax paid with application for extension of time to file (Form 8868)... 6c  
d Backup withholding erroneously withheld ........... 6d  
7 Total credits and payments. Add lines 6a through 6d.............. 7 10,358
8 Enter any penalty for underpayment of estimated tax. if Form 2220 is attached. 8  
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......Bullet 9  
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...Bullet 10 7,078
11 Enter the amount of line 10 to be: Credited to 2015 estimated taxBullet3,600 RefundedBullet 11 3,478
Part VII-A
Statements Regarding Activities
1a
During the tax year, did the foundation attempt to influence any national, state, or local legislation or did
Yes
No
it participate or intervene in any political campaign? ....................
1a
 
No
b
Did it spend more than $100 during the year (either directly or indirectly) for political purposes (see Instructions
for definition)?.................................
1b
 
No
If the answer is "Yes" to 1a or 1b, attach a detailed description of the activities and copies of any materials
published or distributed by the foundation in connection with the activities.
c
Did the foundation file Form 1120-POL for this year?.....................
1c
 
No
d
Enter the amount (if any) of tax on political expenditures (section 4955) imposed during the year:
(1) On the foundation. bullet$   (2) On foundation managers.bullet$  
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.bullet$  
2
Has the foundation engaged in any activities that have not previously been reported to the IRS?.......
2
 
No
If "Yes," attach a detailed description of the activities.
3
Has the foundation made any changes, not previously reported to the IRS, in its governing instrument, articles
of incorporation, or bylaws, or other similar instruments? If "Yes," attach a conformed copy of the changes....
3
 
No
4a
Did the foundation have unrelated business gross income of $1,000 or more during the year?........
4a
 
No
b
If "Yes," has it filed a tax return on Form 990-T for this year?...................
4b
 
 
5
Was there a liquidation, termination, dissolution, or substantial contraction during the year?.........
5
 
No
If "Yes," attach the statement required by General Instruction T.
6
Are the requirements of section 508(e) (relating to sections 4941 through 4945) satisfied either:
  • By language in the governing instrument, or
  • By state legislation that effectively amends the governing instrument so that no mandatory directions
    • that conflict with the state law remain in the governing instrument?................
    6
    Yes
     
    7
    Did the foundation have at least $5,000 in assets at any time during the year? If "Yes," complete Part II, col. (c),
    and Part XV..................................
    7
    Yes
     
    8a
    Enter the states to which the foundation reports or with which it is registered (see instructions)
    bulletID
    b
    If the answer is "Yes" to line 7, has the foundation furnished a copy of Form 990-PF to the Attorney
    General (or designate) of each state as required by General Instruction G? If "No," attach explanation .
    8b
    Yes
     
    9
    Is the foundation claiming status as a private operating foundation within the meaning of section 4942(j)(3)
    or 4942(j)(5) for calendar year 2015 or the taxable year beginning in 2015 (see instructions for Part XIV)?
    If "Yes," complete Part XIV.............................
    9
     
    No
    10
    Did any persons become substantial contributors during the tax year? If "Yes," attach a schedule listing their names
    and addresses. ...............................
    10
     
    No
    Form 990-PF (2015)
    Form 990-PF (2015)
    Page 5
    Part VII-A
    Statements Regarding Activities (continued)
    11
    At any time during the year, did the foundation, directly or indirectly, own a controlled entity within the
    meaning of section 512(b)(13)? If "Yes," attach schedule. (see instructions) .............
    11
     
    No
    12
    Did the foundation make a distribution to a donor advised fund over which the foundation or a disqualified person had
    advisory privileges? If "Yes," attach statement (see instructions).................
    12
     
    No
    13
    Did the foundation comply with the public inspection requirements for its annual returns and exemption application?
    13
    Yes
     
    Website addressbulletWHITTENBERGERFOUNDATION.ORG
    14
    The books are in care ofbulletRIPLEY DOORN & COMPANY PLLC Telephone no.bullet (208) 466-9264

    Located atbullet217 W GEORGIA AVE STE 100NAMPAID ZIP+4bullet83686
    15
    Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041.......bullet
    and enter the amount of tax-exempt interest received or accrued during the year ......bullet
    15  
    16 At any time during calendar year 2015, did the foundation have an interest in or a signature or other authority over YesNo
    a bank, securities, or other financial account in a foreign country?
    16   No
    See instructions for exceptions and filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR). If "Yes", enter the name of the foreign country bullet  
    Part VII-B
    Statements Regarding Activities for Which Form 4720 May Be Required
    File Form 4720 if any item is checked in the "Yes" column, unless an exception applies.
    Yes
    No
    1a
    During the year did the foundation (either directly or indirectly):
    (1) Engage in the sale or exchange, or leasing of property with a disqualified person?
    (2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)
    a disqualified person?......................
    (3) Furnish goods, services, or facilities to (or accept them from) a disqualified person?
    (4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person?
    (5) Transfer any income or assets to a disqualified person (or make any of either available
    for the benefit or use of a disqualified person)?...............
    (6) Agree to pay money or property to a government official? (Exception. Check "No"
    if the foundation agreed to make a grant to or to employ the official for a period
    after termination of government service, if terminating within 90 days.).......
    b
    If any answer is "Yes" to 1a(1)–(6), did any of the acts fail to qualify under the exceptions described in Regulations
    section 53.4941(d)-3 or in a current notice regarding disaster assistance (see instructions)? ........
    1b
     
    No
    ........bullet
    c
    Did the foundation engage in a prior year in any of the acts described in 1a, other than excepted acts,
    that were not corrected before the first day of the tax year beginning in 2015?.............
    1c
     
     
    2
    Taxes on failure to distribute income (section 4942) (does not apply for years the foundation was a private
    operating foundation defined in section 4942(j)(3) or 4942(j)(5)):
    a
    At the end of tax year 2015, did the foundation have any undistributed income (lines 6d
    and 6e, Part XIII) for tax year(s) beginning before 2015?.............
    If "Yes," list the years bullet20, 20, 20, 20
    b
    Are there any years listed in 2a for which the foundation is not applying the provisions of section 4942(a)(2)
    (relating to incorrect valuation of assets) to the year’s undistributed income? (If applying section 4942(a)(2)
    to all years listed, answer "No" and attach statement—see instructions.) ..............
    2b
     
     
    c
    If the provisions of section 4942(a)(2) are being applied to any of the years listed in 2a, list the years here.
    bullet20, 20, 20, 20
    3a
    Did the foundation hold more than a 2% direct or indirect interest in any business enterprise at
    any time during the year?......................
    b
    If "Yes," did it have excess business holdings in 2015 as a result of (1) any purchase by the foundation
    or disqualified persons after May 26, 1969; (2) the lapse of the 5-year period (or longer period approved
    by the Commissioner under section 4943(c)(7)) to dispose of holdings acquired by gift or bequest; or (3)
    the lapse of the 10-, 15-, or 20-year first phase holding period? (Use Schedule C, Form 4720, to determine
    if the foundation had excess business holdings in 2015.)..................
    3b
     
     
    4a
    Did the foundation invest during the year any amount in a manner that would jeopardize its charitable purposes?
    4a
     
    No
    b
    Did the foundation make any investment in a prior year (but after December 31, 1969) that could jeopardize its
    charitable purpose that had not been removed from jeopardy before the first day of the tax year beginning in 2015?
    4b
     
    No
    Form 990-PF (2015)
    Form 990-PF (2015)
    Page 6
    Part VII-B
    Statements Regarding Activities for Which Form 4720 May Be Required (Continued)
    5a
    During the year did the foundation pay or incur any amount to:
    (1) Carry on propaganda, or otherwise attempt to influence legislation (section 4945(e))?
    (2) Influence the outcome of any specific public election (see section 4955); or to carry
    on, directly or indirectly, any voter registration drive?.............
    (3) Provide a grant to an individual for travel, study, or other similar purposes?
    (4) Provide a grant to an organization other than a charitable, etc., organization described
    in section 4945(d)(4)(A)? (see instructions)................
    (5) Provide for any purpose other than religious, charitable, scientific, literary, or
    educational purposes, or for the prevention of cruelty to children or animals?.....
    b
    If any answer is "Yes" to 5a(1)–(5), did any of the transactions fail to qualify under the exceptions described in
    Regulations section 53.4945 or in a current notice regarding disaster assistance (see instructions)? ......
    5b
     
     
    .........bullet
    c
    If the answer is "Yes" to question 5a(4), does the foundation claim exemption from the
    tax because it maintained expenditure responsibility for the grant?..........
    If "Yes," attach the statement required by Regulations section 53.4945–5(d).
    6a
    Did the foundation, during the year, receive any funds, directly or indirectly, to pay premiums on
    a personal benefit contract?.....................
    b
    Did the foundation, during the year, pay premiums, directly or indirectly, on a personal benefit contract?....
    6b
     
    No
    If "Yes" to 6b, file Form 8870.
    7a
    At any time during the tax year, was the foundation a party to a prohibited tax shelter transaction?
    b
    If yes, did the foundation receive any proceeds or have any net income attributable to the transaction? ....
    7b
     
     
    Form 990-PF (2015)
    Form 990-PF (2015)
    Page 7
    Part VIII
    Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
    and Contractors
    1 List all officers, directors, trustees, foundation managers and their compensation (see instructions).
    (a) Name and address (b) Title, and average
    hours per week
    devoted to position     		(c) Compensation
     (If not paid, enter
    -0-)     		(d) Contributions to employee benefit plans and deferred compensation (e) Expense account,
    other allowances
    ELAINE CARPENTER VICE CHAIR
    5.00     		0 0 0
    PO BOX 1073
    CALDWELL,ID83605
    JOE MILLER DIRECTOR
    5.00     		0 0 0
    PO BOX 1073
    CALDWELL,ID83605
    CORALIE WESTON DIRECTOR
    5.00     		0 0 0
    PO BOX 1073
    CALDWELL,ID83605
    SCOTT GIPSON CHAIRMAN
    5.00     		0 0 0
    PO BOX 1073
    CALDWELL,ID83605
    LAURA MOYLAN DIRECTOR
    5.00     		0 0 0
    PO BOX 1073
    CALDWELL,ID83605
    MIKE GROFF SECRETARY
    5.00     		0 0 0
    PO BOX 1073
    CALDWELL,ID83605
    ESTELLA ZAMORA TREASURER
    5.00     		0 0 0
    PO BOX 1073
    CALDWELL,ID83605
    2 Compensation of five highest-paid employees (other than those included on line 1—see instructions). If none, enter “NONE."
    (a) Name and address of each employee paid more than $50,000 (b) Title, and average
    hours per week
    devoted to position     		(c) Compensation (d) Contributions to
    employee benefit
    plans and deferred
    compensation     		(e) Expense account,
    other allowances
    NONE
    Total number of other employees paid over $50,000...................bullet  
    3 Five highest-paid independent contractors for professional services (see instructions). If none, enter "NONE".
    (a) Name and address of each person paid more than $50,000 (b) Type of service (c) Compensation
    NONE
    Total number of others receiving over $50,000 for professional services.............bullet  
    Part IX-A
    Summary of Direct Charitable Activities
    List the foundation’s four largest direct charitable activities during the tax year. Include relevant statistical information such as the number of organizations and other beneficiaries served, conferences convened, research papers produced, etc. Expenses
    1
     
    2  
    3  
    4  
    Part IX-B
    Summary of Program-Related Investments (see instructions)
    Describe the two largest program-related investments made by the foundation during the tax year on lines 1 and 2. Amount
    1 N/A  
    2  
    All other program-related investments. See instructions.
    3  
    Total. Add lines 1 through 3.........................bullet  
    Form 990-PF (2015)
    Form 990-PF (2015)
    Page 8
    Part X
    Minimum Investment Return (All domestic foundations must complete this part. Foreign foundations,see instructions.)
    1
    Fair market value of assets not used (or held for use) directly in carrying out charitable, etc.,
    purposes:
    a
    Average monthly fair market value of securities...................
    1a
    5,153,344
    b
    Average of monthly cash balances.......................
    1b
    644,688
    c
    Fair market value of all other assets (see instructions)................
    1c
    0
    d
    Total (add lines 1a, b, and c).........................
    1d
    5,798,032
    e
    Reduction claimed for blockage or other factors reported on lines 1a and
    1c (attach detailed explanation) .............
    1e
     
    2
    Acquisition indebtedness applicable to line 1 assets..................
    2
     
    3
    Subtract line 2 from line 1d.........................
    3
    5,798,032
    4
    Cash deemed held for charitable activities. Enter 1 1/2% of line 3 (for greater amount, see
    instructions) .............................
    4
    86,970
    5
    Net value of noncharitable-use assets. Subtract line 4 from line 3. Enter here and on Part V, line 4
    5
    5,711,062
    6
    Minimum investment return. Enter 5% of line 5..................
    6
    285,553
    Part XI
    Distributable Amount bullet
    1
    Minimum investment return from Part X, line 6....................
    1
    285,553
    2a
    Tax on investment income for 2015 from Part VI, line 5......
    2a
    3,280
    b
    Income tax for 2015. (This does not include the tax from Part VI.)...
    2b
     
    c
    Add lines 2a and 2b............................
    2c
    3,280
    3
    Distributable amount before adjustments. Subtract line 2c from line 1............
    3
    282,273
    4
    Recoveries of amounts treated as qualifying distributions................
    4
     
    5
    Add lines 3 and 4............................
    5
    282,273
    6
    Deduction from distributable amount (see instructions).................
    6
     
    7
    Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XIII, line 1 ...
    7
    282,273
    Part XII
    Qualifying Distributions (see instructions)
    1
    Amounts paid (including administrative expenses) to accomplish charitable, etc., purposes:
    a
    Expenses, contributions, gifts, etc.—total from Part I, column (d), line 26 ..........
    1a
    280,826
    b
    Program-related investments—total from Part IX-B..................
    1b
     
    2
    Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,
    purposes...............................
    2
     
    3
    Amounts set aside for specific charitable projects that satisfy the:
    a
    Suitability test (prior IRS approval required)....................
    3a
     
    b
    Cash distribution test (attach the required schedule) .................
    3b
     
    4
    Qualifying distributions. Add lines 1a through 3b. Enter here and on Part V, line 8, and Part XIII, line 4
    4
    280,826
    5
    Foundations that qualify under section 4940(e) for the reduced rate of tax on net investment
    income. Enter 1% of Part I, line 27b (see instructions).................
    5
    3,280
    6
    Adjusted qualifying distributions. Subtract line 5 from line 4..............
    6
    277,546
    Note: The amount on line 6 will be used in Part V, column (b), in subsequent years when calculating whether the foundation qualifies for
    the section 4940(e) reduction of tax in those years.
    Form 990-PF (2015)
    Form 990-PF (2015)
    Page 9
    Part XIII
    Undistributed Income (see instructions)
    (a)
    Corpus     		(b)
    Years prior to 2014     		(c)
    2014     		(d)
    2015
    1 Distributable amount for 2015 from Part XI, line 7 282,273
    2 Undistributed income, if any, as of the end of 2015:
    a Enter amount for 2014 only.......  
    b Total for prior years:20, 20, 20  
    3 Excess distributions carryover, if any, to 2015:
    a From 2010......  
    b From 2011...... 5,257
    c From 2012......  
    d From 2013......  
    e From 2014......  
    fTotal of lines 3a through e........ 5,257
    4Qualifying distributions for 2015 from Part
    XII, line 4: bullet$ 280,826
    a Applied to 2014, but not more than line 2a  
    b Applied to undistributed income of prior years
    (Election required—see instructions).....     		 
    c Treated as distributions out of corpus (Election
    required—see instructions)........     		 
    d Applied to 2015 distributable amount..... 280,826
    e Remaining amount distributed out of corpus  
    5 Excess distributions carryover applied to 2015. 1,447 1,447
    (If an amount appears in column (d), the
    same amount must be shown in column (a).)
    6Enter the net total of each column as
    indicated below:
    a Corpus. Add lines 3f, 4c, and 4e. Subtract line 5 3,810
    b Prior years’ undistributed income. Subtract
    line 4b from line 2b ..........     		 
    c Enter the amount of prior years’ undistributed
    income for which a notice of deficiency has
    been issued, or on which the section 4942(a)
    tax has been previously assessed......     		 
    d Subtract line 6c from line 6b. Taxable amount
    —see instructions ...........     		 
    e Undistributed income for 2014. Subtract line
    4a from line 2a. Taxable amount—see
    instructions .............     		 
    f Undistributed income for 2016. Subtract
    lines 4d and 5 from line 1. This amount must
    be distributed in 2015 ..........     		0
    7 Amounts treated as distributions out of
    corpus to satisfy requirements imposed by
    section 170(b)(1)(F) or 4942(g)(3) (Election may
    be required - see instructions) .......     		 
    8Excess distributions carryover from 2010 not
    applied on line 5 or line 7 (see instructions) ...     		 
    9Excess distributions carryover to 2016.
    Subtract lines 7 and 8 from line 6a ......     		3,810
    10 Analysis of line 9:
    a Excess from 2011.... 3,810
    b Excess from 2012....  
    c Excess from 2013....  
    d Excess from 2014....  
    e Excess from 2015....  
    Form 990-PF (2015)
    Form 990-PF (2015)
    Page 10
    Part XIV
    Private Operating Foundations (see instructions and Part VII-A, question 9)
    1a If the foundation has received a ruling or determination letter that it is a private operating
    foundation, and the ruling is effective for 2015, enter the date of the ruling.......bullet
     
    b Check box to indicate whether the organization is a private operating foundation described in section or
    2a Enter the lesser of the adjusted net
    income from Part I or the minimum
    investment return from Part X for each
    year listed ..........     		Tax year Prior 3 years (e) Total
    (a) 2015 (b) 2014 (c) 2013 (d) 2012
             
    b 85% of line 2a .........          
    c Qualifying distributions from Part XII,
    line 4 for each year listed .....     		         
    d Amounts included in line 2c not used directly
    for active conduct of exempt activities ..........     		         
    e Qualifying distributions made directly
    for active conduct of exempt activities.
    Subtract line 2d from line 2c ....     		         
    3 Complete 3a, b, or c for the
    alternative test relied upon:
    a “Assets" alternative test—enter:
    (1) Value of all assets ......          
    (2) Value of assets qualifying
    under section 4942(j)(3)(B)(i)    		          
    b “Endowment" alternative test— enter 2/3
    of minimum investment return shown in
    Part X, line 6 for each year listed...     		         
    c “Support" alternative test—enter:
    (1) Total support other than gross
    investment income (interest,
    dividends, rents, payments
    on securities loans (section
    512(a)(5)), or royalties) ....     		         
    (2) Support from general public
    and 5 or more exempt
    organizations as provided in
    section 4942(j)(3)(B)(iii)....     		         
    (3) Largest amount of support
    from an exempt organization    		          
    (4) Gross investment income          
    Part XV
    Supplementary Information (Complete this part only if the organization had $5,000 or more in
    assets at any time during the year—see instructions.)
    1Information Regarding Foundation Managers:
    aList any managers of the foundation who have contributed more than 2% of the total contributions received by the foundation
    before the close of any tax year (but only if they have contributed more than $5,000). (See section 507(d)(2).)
    bList any managers of the foundation who own 10% or more of the stock of a corporation (or an equally large portion of the
    ownership of a partnership or other entity) of which the foundation has a 10% or greater interest.
    2Information Regarding Contribution, Grant, Gift, Loan, Scholarship, etc., Programs:
    Check here bullet
    aThe name, address, and telephone number or e-mail address of the person to whom applications should be addressed:
    CORALIE WESTON
    PO BOX 1073
    CALDWELL,ID83606
    (208) 459-4649
    bThe form in which applications should be submitted and information and materials they should include:
    WRITTEN OUTLINE AND PROJECT
    cAny submission deadlines:
    AUGUST 15 OF EACH YEAR
    dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
    factors:
    LIMITED TO QUALIFIED IDAHO ORGANIZATIONS
    Form 990-PF (2015)
    Form 990-PF (2015)
    Page 11
    Part XV
    Supplementary Information (continued)
    3 Grants and Contributions Paid During the Year or Approved for Future Payment
    Recipient If recipient is an individual,
    show any relationship to
    any foundation manager
    or substantial contributor
    		 Foundation
    status of
    recipient     		Purpose of grant or
    contribution     		Amount
    Name and address (home or business)
    aPaid during the year
    RIDE FOR JOY THERAPY RIDING PROGRAM
    PO BOX 140295
    BOISE,ID83714     		  PC PURCHASED YOUTH HELMETS 500
    GARDEN CITY LIBRARY FOUNDATION
    6015 N GLENWOOD ST
    BOISE,ID83714     		  PC BELLS FOR BOOKS PROGRAM 1,000
    HOMEDALE PUBLIC LIBRARY
    25 W OWYHEE AVE
    HOMEDALE,ID83628     		  PC SUPPLIES FOR SUMMER READING PROGRAM 1,000
    IDAHO ARTS CHARTER SCHOOL
    1220 5TH ST N
    NAMPA,ID83687     		  PC PURCHASE BOOKS FOR 6TH GRADE 1,100
    SOUTHERN VALLEY COUNTY REC DST
    208 N MAIN ST
    CASCADE,ID83611     		  PC AQUATIC PROGRAM EQUIPMENT 1,500
    SALVATION ARMY NAMPA
    403 12TH AVENUE S
    NAMPA,ID83651     		  PC PURCHASED REC EQUIPMENT YOUTH CENTER 1,700
    ACLU OF IDAHO FOUNDATION
    PO BOX 1897
    BOISE,ID83701     		  PC DEVELOP CURRICULUM FOR CLASSROOMS 2,000
    ADA COMMUNITY LIBRARY
    10664 WEST VICTORY RD
    BOISE,ID837093962     		  PC STEAM MODEL PROGRAMS 2,000
    CABIN
    801 S CAPITAL BLVD
    BOISE,ID83702     		  PC WITS PROGRAM 2,000
    CANYON SPRINGS HIGH SCHOOL DST 132
    1502 FILLMORE ST
    CALDWELL,ID83605     		  PC MUSIC PROGRAM 2,000
    IDAHO FOOD BANK
    3562 SOUTH TK AVENUE
    BOISE,ID83705     		  PC WEEKEND BACKPACK PROGRAM 2,000
    IDAHO HUMANITIES COUNCIL
    217 W STATE ST
    BOISE,ID83702     		  PC 2016 SUMMER INSTITUTE K-12 TEACHERS 2,000
    INTERFAITH SANCTUARY HOUSING
    1620 W RIVER ST
    BOISE,ID83702     		  PC FAMILY STRENGTHENING & YOUTH PROGRAM 2,000
    LEARNING LAB INC
    308 E 36TH ST
    GARDEN CITY,ID83714     		  PC FAMILIES LEARNING TOGETHER PROJECT 2,000
    LIFE'S KITCHEN
    1025 S CAPITAL BLVD
    BOISE,ID83706     		  PC CONTINUING EDUCATION PROGRAM 2,000
    PAYETTE LAKES COMMUNITY ASSOCIATION
    PO BOX 1118
    MCCALL,ID83638     		  PC ENVIRONMENTAL EDUCATION PROGRAM 2,000
    BOISE URBAN GARDEN SCHOOL
    2995 N FIVE MILE RD
    BOISE,ID83713     		  PC BUGS PROGRAM 2,105
    ASSISTANCE LEAGUE OF BOISE
    5825 N GLENWOOD ST
    GARDEN CITY,ID83714     		  PC OPERATION SCHOOL BELL PROGRAM 2,500
    CITY OF CALDWELL
    411 BLAINE ST PO BOX 1179
    CALDWELL,ID83605     		  PC CALDWELL SAVES 1ST PROGRAM 2,500
    COEUR D'ALENE TRIBAL SCHOOL
    PO BOX 338
    DE SMET,ID83824     		  PC LIBRARY BOOKS 2,500
    COSSA
    109 PENNY LANE
    WILDER,ID83676     		  PC GIFTED/TALENTED STUDENTS PROGRAM 2,500
    GIRLS ON THE RUN WOOD RIVER VALLEY
    PO BOX 7016
    KETCHUM,ID83340     		  PC PARTICIPATION SCHOLARSHIPS FOR GIRLS 2,500
    HOMEDALE ELEMENTARY SCHOOL DST 370
    116 E OWYHEE AVE
    HOMEDALE,ID83628     		  PC ART FROM THE CART PROJECT 2,500
    SHEPHERD'S HOME INC
    PO BOX 2011
    MCCALL,ID83638     		  PC PROVIDE OPERATING FUNDS 2,500
    SPECIAL OLYMPICS IDAHO INC
    199 E 52ND ST
    GARDEN CITY,ID83714     		  PC AIDED WITH THE FLOOR HOCKEY SEASON 2,500
    BOGUS BASIN REC ASSOCIATION
    2600 BOGUS BASIN RD
    BOISE,ID83702     		  PC SCHOLARSHIP SNOW SCHOOL 2,750
    TREASURE VALLEY CHRISTIAN CENTER
    615 S 13TH ST
    CALDWELL,ID83605     		  PC WEEKEND FEEDING PROGRAM 2,964
    CALDWELL CHRISTIAN CHURCH
    3207 E USTICK RD
    CALDWELL,ID83605     		  PC SCHOLARSHIPS FOR CHRISTIAN COLLEGE 3,000
    CHILDRENS HOME SOCIETY OF IDAHO INC
    740 WARM SPRINGS AVE
    BOISE,ID83712     		  PC GROUP COUNSELING SESSIONS 3,000
    ENVIRONMENTAL RESOURCE CENTER (ERC)
    PO BOX 819
    KETCHUM,ID83340     		  PC AFTER SCHOOL SCIENCE PROGRAM 3,000
    FAMILY ADVOCATE PROGRAM INC
    3010 W STATE ST 104
    BOISE,ID83703     		  PC TRAINING FOR GAL VOLUNTEERS 3,000
    GIRAFFE LAUGH EARLY LEARNING CENTER
    4094 W CHINDEN BLVD
    GARDEN CITY,ID83714     		  PC START UP COST FOR NEW SITE 3,000
    GIRL SCOUTS OF SILVER SAGE COUNCIL
    1410 ETHERIDGE LN
    BOISE,ID83704     		  PC VISION PROGRAM 3,000
    IDAHO HIGH SCHOOL CYCLING LEAGUE
    73 W EAST WAY
    BOISE,ID83702     		  PC EXPANSION OF CYCLING LEAGUE 3,000
    IDAHO SHAKESPEARE FESTIVAL
    5657 WARM SPRINGS AVE
    BOISE,ID83716     		  PC EDUCATIONAL TOURING PROGRAMS 3,000
    JESSE TREE OF IDAHO
    1121 MILLER ST
    BOISE,ID83702     		  PC ERMA PROGRAM 3,000
    MARSING SCHOOL DISTRICT NO 363
    205 8TH AVE W
    MARSING,ID83639     		  PC PURCHASE CLASSROOM MATERIAL 3,000
    ONE STONE INC
    7025 W EMERALD STE 200
    BOISE,ID83704     		  PC OPEN BOOK ADVENTURES PROGRAM 3,000
    STAY IN SCHOOL QUINCEANERA
    PO BOX 8252
    BOISE,ID83707     		  PC WORKSHOPS ON ART & SOCIAL ISSUES 3,000
    WILDERNESS SCIENCE EDUCATION INC
    PO BOX 3174
    MCCALL,ID83638     		  PC EXPANSION PROGRAM 3,000
    LIZARD BUTTE LIBRARY
    111 S 3RD AVE W
    MARSING,ID83639     		  PC REPLACED COMPUTERS IN CHILDRENS SECT 3,160
    MUSIC THEATRE OF IDAHO INC
    203 9TH AVE S
    NAMPA,ID83651     		  PC ARTS IN EDUCATION 3,500
    AQUABILITY INC
    802 W BANNOCK ST 702
    BOISE,ID83702     		  PC THERAPEUTIC SWIMMING PROGRAM 4,000
    BOISE ART MUSEUM
    670 JULIA DAVIS DR
    BOISE,ID83702     		  PC ARTREACH PROGRAM 4,000
    MACKAY SCHOOL DISTRICT 182
    390 E SPRUCE ST
    MACKAY,ID83251     		  PC STEM INITIATIVE PROGRAM 4,000
    MCCALL ARTS & HUMANITIES COUNCIL
    131 E PARK ST
    MCCALL,ID83638     		  PC ART SCHOOL PROGRAM 4,000
    GIRLS ON THE RUN TREASURE VALLEY
    PO BOX 6812
    BOISE,ID83707     		  PC PARTICIPATION SCHOLARSHIP FOR GIRLS 4,400
    DISCOVERY CENTER OF IDAHO
    131 W MYRTLE ST
    BOISE,ID83702     		  PC YOUNG LEARNER 4,500
    CAMP RAINBOW GOLD
    216 WEST JEFFERSON
    BOISE,ID83702     		  PC YOUTH & TEEN ONCOLOGY CAMPS 5,000
    COLLEGE OF WESTERN IDAHO FOUNDATION
    MS 1000 PO BOX 3010
    NAMPA,ID83653     		  PC COLLEGE LEVEL EXAM PROGRAM 5,000
    ID ASS'N EDUC OF YOUNG CHILDREN
    4355 E EMERALD ST STE 250
    BOISE,ID837062072     		  PC READY FOR KINDERGARTEN PROGRAM 5,000
    ID HISTORICAL PRESERVATION COUNCIL
    PO BOX 1495
    BOISE,ID837011495     		  PC IDAHO HISTORY TIME MACHINE 5,000
    IDAHO RIVERS UNITED
    PO BOX 633
    BOISE,ID83701     		  PC C OF I ENVIRONMENTAL STUDIES 5,000
    IDAHO YOUTH RANCH
    5465 W IRVINGST
    BOISE,ID83706     		  PC TREASURE VALLEY RANCH PROGRAM 5,000
    SAWTOOTH SOCIETY INC
    PO BOX 209
    STANLEY,ID83278     		  PC VOLUNTEER YOUTH GROUP 5,000
    WOMEN'S & CHILDREN'S ALLIANCE
    720 WEST WASHINGTON ST
    BOISE,ID83702     		  PC VICTIMS COUNSELING SERVICES 5,000
    BOISE WATERSHED EXHIBITS INC
    PO BOX 500
    BOISE,ID83701     		  PC WATERSHED ON WHEELS PROGRAM 5,271
    MIDDLETON PUBLIC LIBRARY
    307 E MAIN ST
    MIDDLETON,ID83644     		  PC EXPANSION OF LIBRARY PROGRAMS 5,550
    MENTORING NETWORK INC
    PO BOX 9412
    NAMPA,ID83652     		  PC ADULT TO YOUTH MENTORING PROGRAM 7,000
    CALDWELL FINE ARTS SERIES INC
    2112 CLEVELAND BLVD
    CALDWELL,ID83605     		  PC ENHANCING ARTS EDUCATION FOR KIDS 8,000
    TREASURE VALLEY YMCA
    3720 INDIANA AVE
    CALDWELL,ID83605     		  PC 2016 ANNUAL CAMPAIGN 8,000
    UNIVERSITY OF IDAHO FOUNDATION
    875 PERIMETER DR MS 3143
    MOSCOW,ID83844     		  PC MOSS RESIDENTION PROGRAM 8,000
    UNITED WAY OF TREASURE VALLEY
    3100 S VISTA AVE 100
    BOISE,ID83705     		  PC CHILDHOOD EDUCATION 15,000
    TREASURE VALLEY YMCA
    3720 S INDIANA AVE
    CALDWELL,ID83605     		  PC YOUTH ACTIVITY CENTER 16,000
    COLLEGE OF IDAHO
    2112 CLEVELAND BLVD
    CALDWELL,ID83605     		  PC SCHOLARSHIPS 35,000
    Total .................................bullet 3a 273,000
    bApproved for future payment
    Total .................................bullet 3b  
    Form 990-PF (2015)
    Form 990-PF (2015)
    Page 12
    Part XVI-A
    Analysis of Income-Producing Activities
    Enter gross amounts unless otherwise indicated. Unrelated business income Excluded by section 512, 513, or 514 (e)
    Related or exempt
    function income
    (See instructions.)
    1Program service revenue: (a)
    Business code     		(b)
    Amount     		(c)
    Exclusion code     		(d)
    Amount
    a
    b
    c
    d
    e
    f
    gFees and contracts from government agencies          
    2 Membership dues and assessments....          
    3
    Interest on savings and temporary cash investments ...........     		    14 62  
    4 Dividends and interest from securities....     14 137,754  
    5 Net rental income or (loss) from real estate:
    aDebt-financed property......          
    bNot debt-financed property.....          
    6
    Net rental income or (loss) from personal property     		         
    7 Other investment income.....          
    8
    Gain or (loss) from sales of assets other than inventory ............     		    18 221,816  
    9 Net income or (loss) from special events:          
    10 Gross profit or (loss) from sales of inventory..          
    11 Other revenue: a
    b
    c
    d
    e
    12 Subtotal. Add columns (b), (d), and (e)..   359,632  
    13Total. Add line 12, columns (b), (d), and (e)..................
    13359,632
    (See worksheet in line 13 instructions to verify calculations.)
    Part XVI-B
    Relationship of Activities to the Accomplishment of Exempt Purposes
    Line No.
    DownArrow     		Explain below how each activity for which income is reported in column (e) of Part XVI-A contributed importantly to
    the accomplishment of the foundation’s exempt purposes (other than by providing funds for such purposes). (See
    instructions.)
    Form 990-PF (2015)
    Form 990-PF (2015)
    Page 13
    Part XVII
    Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations
    1
    Did the organization directly or indirectly engage in any of the following with any other organization described in section 501(c) of the Code (other than section 501(c)(3) organizations) or in section 527, relating to political organizations?
    Yes
    No
    a
    Transfers from the reporting foundation to a noncharitable exempt organization of:
    (1) Cash...................................
    1a(1)
     
    No
    (2) Other assets.................................
    1a(2)
     
    No
    b
    Other transactions:
    (1) Sales of assets to a noncharitable exempt organization....................
    1b(1)
     
    No
    (2) Purchases of assets from a noncharitable exempt organization..................
    1b(2)
     
    No
    (3) Rental of facilities, equipment, or other assets.......................
    1b(3)
     
    No
    (4) Reimbursement arrangements...........................
    1b(4)
     
    No
    (5) Loans or loan guarantees.............................
    1b(5)
     
    No
    (6) Performance of services or membership or fundraising solicitations................
    1b(6)
     
    No
    c
    Sharing of facilities, equipment, mailing lists, other assets, or paid employees..............
    1c
     
    No
    d
    If the answer to any of the above is "Yes," complete the following schedule. Column (b) should always show the fair market value
    of the goods, other assets, or services given by the reporting foundation. If the foundation received less than fair market value
    in any transaction or sharing arrangement, show in column (d) the value of the goods, other assets, or services received.

    (a) Line No. (b) Amount involved (c) Name of noncharitable exempt organization (d) Description of transfers, transactions, and sharing arrangements
    2a
    Is the foundation directly or indirectly affiliated with, or related to, one or more tax-exempt organizations
    described in section 501(c) of the Code (other than section 501(c)(3)) or in section 527?...........
    b
    If "Yes," complete the following schedule.

    (a) Name of organization (b) Type of organization (c) Description of relationship
    Sign Here
    Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
    Bullet Bullet
    May the IRS discuss this return
    with the preparer shown below
    (see instr.)?
    Signature of officer or trustee Date Title
    Paid Preparer Use Only Print/Type preparer's name Preparer's Signature Date PTIN
    Firm's name SmallBullet
    		 Firm's EIN SmallBullet
    Firm's address SmallBullet


    		 Phone no.
    Form 990-PF (2015)
    Additional Data


    Software ID:  
    Software Version:  


    Form 990PF - Special Condition Description:
    Special Condition Description

    TY 2015 AccountingFeesSchedule
    Name:
    CLAUDE R & ETHEL B WHITTENBERGER
     
    FOUNDATION
    EIN:
    23-7092604
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    ACCOUNTING FEES 3,787 3,030   757

    TY 2015 InvestmentsCorpBondsSchedule
    Name:
    CLAUDE R & ETHEL B WHITTENBERGER
     
    FOUNDATION
    EIN:
    23-7092604
    Name of Bond End of Year Book Value End of Year Fair Market Value
    CORPORATE BONDS 285,695 281,497
    BOND FUNDS 249,471 201,390

    TY 2015 InvestmentsCorpStockSchedule
    Name:
    CLAUDE R & ETHEL B WHITTENBERGER
     
    FOUNDATION
    EIN:
    23-7092604
    Name of Stock End of Year Book Value End of Year Fair Market Value
    PREFERRED SECURITIES 50,015 52,240
    COMMON STOCK 3,109,736 3,773,643

    TY 2015 InvestmentsGovtObligationsSch
    Name:
    CLAUDE R & ETHEL B WHITTENBERGER
     
    FOUNDATION
    EIN:
    23-7092604
    US Government Securities - End of Year Book Value:

     
    US Government Securities - End of Year Fair Market Value:

     
    State & Local Government Securities - End of Year Book Value:


    635,147
    State & Local Government Securities - End of Year Fair Market Value:


    637,992


    TY 2015 OtherExpensesSchedule
    Name:
    CLAUDE R & ETHEL B WHITTENBERGER
     
    FOUNDATION
    EIN:
    23-7092604
    Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    EXPENSES        
    OFFICE EXPENSE 934 467   467
    CONTRACT SERVICES 1,952 976   976
    DUES AND SUBSCRIPTIONS 750     750
    INSURANCE 1,021 510   511
    INVESTMENT FEES 58 58    


    TY 2015 OtherIncreasesSchedule
    Name:
    CLAUDE R & ETHEL B WHITTENBERGER
     
    FOUNDATION
    EIN:
    23-7092604
    Description Amount
    ADJUSTMENT TO BEGINNING ACCRUALS 237,097


    TY 2015 OtherProfessionalFeesSchedule
    Name:
    CLAUDE R & ETHEL B WHITTENBERGER
     
    FOUNDATION
    EIN:
    23-7092604
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    MANAGEMENT FEES 28,935 26,448   2,487


    TY 2015 TaxesSchedule
    Name:
    CLAUDE R & ETHEL B WHITTENBERGER
     
    FOUNDATION
    EIN:
    23-7092604
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    FOREIGN TAXES 174 174    
    CURRENT YEAR FEDERAL EXCISE TAX 3,280