Form990-PF

Department of the Treasury
Internal Revenue Service

Return of Private Foundation
or Section 4947(a)(1) Trust Treated as Private Foundation
right arrowDo not enter social security numbers on this form as it may be made public.
right arrowGo to www.irs.gov/Form990PF for instructions and the latest information.
OMB No. 1545-0047
2023
Open to Public Inspection
For calendar year 2023, or tax year beginning 07-01-2023 , and ending 06-30-2024
Name of foundation
WHITNEY BENEFITS INC
AND SUBSIDIARY
Number and street (or P.O. box number if mail is not delivered to street address)PO BOX 5085
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code
SHERIDAN, WY82801
A Employer identification number

83-0168511
B Telephone number (see instructions)

(307) 674-7303
C right arrow
G Check all that apply:

D 1. Foreign organizations, check here............. right arrow
2. Foreign organizations meeting the 85%
test, check here and attach computation ... right arrow
E right arrow
H Check type of organization:
F right arrow
I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16)right arrow$141,546,932J 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) 26,549
2 Check right arrow.............
3 Interest on savings and temporary cash investments 322,506 322,506  
4 Dividends and interest from securities... 1,737,447 1,737,447  
5a Gross rents............ 15,042 15,042  
b Net rental income or (loss) 15,042
6a Net gain or (loss) from sale of assets not on line 10 Click to see attachment
List of Attached Documents:
// Content
8,328,172
b Gross sales price for all assets on line 6a 33,030,408
7 Capital gain net income (from Part IV, line 2)... 8,321,242
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)....... Click to see attachment
List of Attached Documents:
// Content
321,508   321,508
12 Total. Add lines 1 through 11........ 10,751,224 10,396,237 321,508
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 140,219 70,110   70,109
14 Other employee salaries and wages...... 456,426 168,489   287,937
15 Pension plans, employee benefits....... 152,424 48,892   103,532
16a Legal fees (attach schedule)......... Click to see attachment
List of Attached Documents:
// Content
3,730 3,250   480
b Accounting fees (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
41,750 41,750    
c Other professional fees (attach schedule).... Click to see attachment
List of Attached Documents:
// Content
146,173 138,589   1,322
17 Interest...............        
18 Taxes (attach schedule) (see instructions)... Click to see attachment
List of Attached Documents:
// Content
50,448 37,653   12,795
19 Depreciation (attach schedule) and depletion... Click to see attachment
List of Attached Documents:
// Content
29,835 7,353 7,351
20 Occupancy.............. 73,439 33,048   40,391
21 Travel, conferences, and meetings....... 28,259 18,839   9,420
22 Printing and publications.......... 597 597    
23 Other expenses (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
533,789 27,078 404,892 101,819
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 1,657,089 595,648 412,243 627,805
25 Contributions, gifts, grants paid....... 5,670,760 5,670,760
26 Total expenses and disbursements. Add lines 24 and 25 7,327,849 595,648 412,243 6,298,565
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements 3,423,375
b Net investment income (if negative, enter -0-) 9,800,589
c Adjusted net income (if negative, enter -0-)...  
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2023)
Form 990-PF (2023)
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.............   -10  
2 Savings and temporary cash investments......... 3,283,757 817,246 817,246
3 Accounts receivable right arrow8,310,566
Less: allowance for doubtful accounts right arrow72,000 8,312,402 8,238,566 8,238,566
4 Pledges receivable right arrow  
Less: allowance for doubtful accounts right arrow        
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) right arrow  
Less: allowance for doubtful accounts right arrow        
8 Inventories for sale or use..............      
9 Prepaid expenses and deferred charges.......... 82,273 153,705 153,705
10a Investments—U.S. and state government obligations (attach schedule) 731,574 Click to see attachment
List of Attached Documents:
// Content
5,531,566 		5,531,566
b Investments—corporate stock (attach schedule)....... 97,894,514 Click to see attachment
List of Attached Documents:
// Content
101,835,949 		101,835,949
c Investments—corporate bonds (attach schedule)....... 62,354 Click to see attachment
List of Attached Documents:
// Content
65,436 		65,436
11 Investments—land, buildings, and equipment: basis right arrow  
Less: accumulated depreciation (attach schedule) right arrow   719,396    
12 Investments—mortgage loans.............      
13 Investments—other (attach schedule).......... 3,948,500 Click to see attachment
List of Attached Documents:
// Content
4,678,500 		4,678,500
14 Land, buildings, and equipment: basis right arrow3,812,380
Less: accumulated depreciation (attach schedule) right arrow503,793 2,493,102 Click to see attachment
List of Attached Documents:
// Content
3,308,587 		19,055,964
15 Other assets (describe right arrow) Click to see attachment
List of Attached Documents:
// Content
1,610,882 		Click to see attachment
List of Attached Documents:
// Content
1,245,494 		Click to see attachment
List of Attached Documents:
// Content
1,170,000
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 119,138,754 125,875,039 141,546,932
Liabilities 17 Accounts payable and accrued expenses..........    
18 Grants payable.................    
19 Deferred revenue.................    
20 Loans from officers, directors, trustees, and other disqualified persons    
21 Mortgages and other notes payable (attach schedule)......    
22 Other liabilities (describe right arrow) Click to see attachment
List of Attached Documents:
// Content
23,908,834 		Click to see attachment
List of Attached Documents:
// Content
20,373,047
23 Total liabilities (add lines 17 through 22)......... 23,908,834 20,373,047
Net Assets or Fund Balances Foundations that follow FASB ASC 958, check here right arrow
and complete lines 24, 25, 29 and 30.
24 Net assets without donor restrictions........... 739 -10
25 Net assets with donor restrictions............ 95,229,181 105,502,002
Foundations that do not follow FASB ASC 958, check here right arrow
and complete lines 26 through 30.
26 Capital stock, trust principal, or current funds........    
27 Paid-in or capital surplus, or land, bldg., and equipment fund    
28 Retained earnings, accumulated income, endowment, or other funds    
29 Total net assets or fund balances (see instructions)..... 95,229,920 105,501,992
30 Total liabilities and net assets/fund balances (see instructions). 119,138,754 125,875,039
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 29 (must agree with end-of-year figure reported on prior year’s return) ...............
1
95,229,920
2
Enter amount from Part I, line 27a .....................
2
3,423,375
3
Other increases not included in line 2 (itemize) right arrow
3
6,848,697
4
Add lines 1, 2, and 3 ..........................
4
105,501,992
5
Decreases not included in line 2 (itemize) right arrow
5
 
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 29 .
6
105,501,992
Form 990-PF (2023)
Form 990-PF (2023)
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 ABBOTT LABORATORIES P 2018-12-11 2023-09-15
b AKRE FOCUS P 2012-12-14 2023-10-05
c ARISTA NETWORKS INC P 2023-08-03 2024-02-09
d CWALT INC P 2006-11-27 2023-12-25
e FEDL HOME P 2008-05-12 2024-03-15
JENSEN QUA P 2023-12-14 2024-03-21
JENSEN QUA P 2020-12-15 2024-03-21
JENSEN QUA P 2018-06-20 2024-03-21
JENSEN QUA P 2015-12-17 2024-03-21
MATTHEW AS P 2021-12-15 2023-11-07
MATTHEW AS P 2017-06-20 2023-11-07
MATTHEW AS P 2012-09-06 2023-11-07
PARKER-HANNIFIN CORP P 2024-02-09 2024-03-20
STERLING C P 2023-12-13 2024-06-12
STERLING C P 2021-03-30 2024-06-12
STERLING C P 2018-03-28 2024-06-12
UNIFORM MB P 2006-06-20 2024-02-25
ACCENTURE PLC A P 2015-12-11 2024-03-20
AKRE FOCUS P 2012-12-14 2023-10-05
ARISTA NETWORKS INC P 2023-08-03 2024-03-20
CWALT INC P 2006-11-27 2023-08-25
FEDL HOME P 2008-05-12 2024-02-15
JENSEN QUA P 2023-09-14 2024-03-21
JENSEN QUA P 2020-12-15 2024-03-21
JENSEN QUA P 2018-03-14 2024-03-21
JENSEN QUA P 2015-09-17 2024-03-21
MATTHEW AS P 2021-12-15 2023-11-07
MATTHEW AS P 2016-12-07 2023-11-07
MATTHEW AS P 2012-08-30 2023-11-07
PAYCOM SOFTWARE INC P 2020-02-18 2023-08-03
STERLING C P 2023-12-13 2024-06-12
STERLING C P 2020-12-30 2024-06-12
STERLING C P 2017-12-28 2024-06-12
UNIFORM MB P 2006-06-20 2024-01-25
ACCENTURE PLC A P 2015-12-11 2024-04-30
AKRE FOCUS P 2012-06-29 2023-10-05
ARTHUR J GALLAGHER&C P 2023-08-04 2024-03-20
CWALT INC P 2006-11-27 2023-07-25
FEDL HOME P 2008-05-12 2024-01-15
JENSEN QUA P 2023-06-08 2024-03-21
JENSEN QUA P 2020-09-17 2024-03-21
JENSEN QUA P 2017-12-20 2024-03-21
JENSEN QUA P 2015-06-23 2024-03-21
MATTHEW AS P 2021-12-15 2023-11-07
MATTHEW AS P 2016-12-07 2023-11-07
META PLATFORMS INC A P 2023-10-20 2024-03-20
PAYCOM SOFTWARE INC P 2020-02-18 2023-08-04
STERLING C P 2023-09-28 2024-06-12
STERLING C P 2020-09-29 2024-06-12
STERLING C P 2017-12-13 2024-06-12
UNIFORM MB P 2006-06-20 2023-12-25
ADOBE INC P 2012-12-31 2024-03-20
ALGER SPEC P 2022-12-15 2024-03-21
BEAL BK US P 2022-11-25 2023-11-29
DARDEN RESTAURANTS P 2021-08-23 2024-03-20
FEDL HOME P 2008-05-12 2023-12-15
JENSEN QUA P 2023-03-16 2024-03-21
JENSEN QUA P 2020-06-12 2024-03-21
JENSEN QUA P 2017-12-20 2024-03-21
JENSEN QUA P 2015-03-18 2024-03-21
MATTHEW AS P 2021-06-29 2023-11-07
MATTHEW AS P 2016-06-21 2023-11-07
MICROSOFT CORP P 2017-11-10 2024-03-20
PEPSICO INC P 2022-02-18 2023-10-20
STERLING C P 2023-06-29 2024-06-12
STERLING C P 2020-06-29 2024-06-12
STERLING C P 2017-09-28 2024-06-12
UNIFORM MB P 2006-06-20 2023-11-25
ADOBE INC P 2012-12-31 2024-05-30
ALGER SPEC P 2021-12-15 2024-03-21
BOSTON SCIENTIFIC CO P 2023-09-15 2024-03-20
DARDEN RESTAURANTS P 2021-08-23 2024-05-02
FEDL HOME P 2008-05-12 2023-11-15
JENSEN QUA P 2022-12-15 2024-03-21
JENSEN QUA P 2020-03-13 2024-03-21
JENSEN QUA P 2017-12-20 2024-03-21
JENSEN QUA P 2014-12-18 2024-03-21
MATTHEW AS P 2020-12-16 2023-11-07
MATTHEW AS P 2015-12-10 2023-11-07
MOODYS CORP P   2024-03-20
PIONEER NATURAL RES P 2021-01-29 2023-10-20
STERLING C P 2023-03-30 2024-06-12
STERLING C P 2020-03-30 2024-06-12
STERLING C P 2017-08-11 2024-06-12
UNIFORM MB P 2006-06-20 2023-10-25
AKRE FOCUS P 2022-12-09 2023-10-05
ALGER SPEC P 2020-12-16 2024-03-21
CHEVRON CORP P 2022-05-12 2024-03-20
DEXCOM INC P 2023-10-20 2024-03-20
FEDL HOME P 2008-05-12 2023-10-15
JENSEN QUA P 2022-12-15 2024-03-21
JENSEN QUA P 2019-12-18 2024-03-21
JENSEN QUA P 2017-09-21 2024-03-21
JENSEN QUA P 2014-12-18 2024-03-21
MATTHEW AS P 2020-12-16 2023-11-07
MATTHEW AS P 2015-12-10 2023-11-07
NORTHROP GRUMMAN CO P 2022-10-07 2024-02-09
PIONEER NATURAL RES P 2021-01-29 2024-03-20
STERLING C P 2022-12-29 2024-06-12
STERLING C P 2019-12-30 2024-06-12
STERLING C P 2017-08-11 2024-05-23
UNIFORM MB P 2006-06-20 2023-09-25
AKRE FOCUS P 2021-12-10 2023-10-05
ALGER SPEC P 2019-12-18 2024-03-21
CHEVRON CORP P 2022-05-12 2024-05-02
EATON CORP PLC P 2021-08-23 2024-03-20
FEDL HOME P 2008-05-12 2023-09-15
JENSEN QUA P 2022-09-08 2024-03-21
JENSEN QUA P 2019-12-18 2024-03-21
JENSEN QUA P 2017-06-22 2024-03-21
JENSEN QUA P 2014-09-17 2024-03-21
MATTHEW AS P 2020-06-25 2023-11-07
MATTHEW AS P 2015-12-10 2023-11-07
NVIDIA CORP P 2022-06-02 2023-08-24
PROCTER & GAMBLE P 2019-06-18 2024-03-20
STERLING C P 2022-12-07 2024-06-12
STERLING C P 2019-12-11 2024-06-12
SYNOPSYS INC P 2021-05-24 2024-03-20
UNIFORM MB P 2006-06-20 2023-08-25
AKRE FOCUS P 2019-12-13 2023-10-05
ALGER SPEC P 2018-12-18 2024-03-21
CINTAS CORP P 2024-01-31 2024-03-20
EATON CORP PLC P 2021-08-23 2024-06-27
FEDL HOME P 2008-05-12 2023-08-15
JENSEN QUA P 2022-06-16 2024-03-21
JENSEN QUA P 2019-12-18 2024-03-21
JENSEN QUA P 2017-03-15 2024-03-21
JENSEN QUA P 2014-06-24 2024-03-21
MATTHEW AS P 2019-12-17 2023-11-07
MATTHEW AS P 2015-06-18 2023-11-07
NVIDIA CORP P 2022-06-02 2024-02-15
QUANTA SERVICES INC P 2022-04-12 2023-10-20
STERLING C P 2022-12-07 2024-06-12
STERLING C P 2019-09-27 2024-06-12
TESLA INC P 2023-02-09 2024-01-30
UNIFORM MB P 2006-06-20 2023-07-25
AKRE FOCUS P 2018-12-14 2023-10-05
ALGER SPEC P 2017-12-15 2024-03-21
CME GROUP INC A P 2021-02-25 2024-03-20
ELI LILLY AND CO P 2022-03-18 2024-03-20
FEDL HOME P 2008-05-12 2023-07-15
JENSEN QUA P 2022-03-10 2024-03-21
JENSEN QUA P 2019-09-18 2024-03-21
JENSEN QUA P 2016-12-16 2024-03-21
JENSEN QUA P 2014-06-17 2024-03-21
MATTHEW AS P 2019-12-17 2023-11-07
MATTHEW AS P 2014-12-11 2023-11-07
NVIDIA CORP P 2022-06-02 2024-03-20
ROPER TECHNOLOGIES P 2017-05-05 2024-03-20
STERLING C P 2022-09-29 2024-06-12
STERLING C P 2019-06-27 2024-06-12
THE TRADE DESK INC A P 2023-03-17 2024-03-20
UNITED STA P 2024-05-09 2024-06-17
AKRE FOCUS P 2017-12-15 2023-10-05
ALGER SPEC P 2017-12-15 2024-03-21
COSTCO WHOLESALE CO P 2014-05-08 2024-03-20
ELI LILLY AND CO P 2022-03-18 2024-06-27
FREEPORT-MCMORAN INC P 2021-01-11 2024-03-20
JENSEN QUA P 2021-12-15 2024-03-21
JENSEN QUA P 2019-06-14 2024-03-21
JENSEN QUA P 2016-12-16 2024-03-21
LILLY ELI & CO P 2022-03-18 2023-08-24
MATTHEW AS P 2019-06-18 2023-11-07
MATTHEW AS P 2014-12-11 2023-11-07
NVIDIA CORP P 2022-06-02 2024-06-10
SAFRA NATL P 2022-11-23 2023-11-27
STERLING C P 2022-06-29 2024-06-12
STERLING C P 2019-03-28 2024-06-12
TJX COMPANIES INC P 2023-11-09 2024-03-20
UNITED STA P 2023-06-15 2024-02-29
AKRE FOCUS P 2016-12-16 2023-10-05
ALGER SPEC P 2016-12-14 2024-03-21
CWALT INC P 2006-11-27 2024-05-25
ESTEE LAUDERCO INC A P 2023-01-27 2023-08-03
HOME DEPOT INC P 2013-05-20 2024-03-20
JENSEN QUA P 2021-12-15 2024-03-21
JENSEN QUA P 2019-03-14 2024-03-21
JENSEN QUA P 2016-09-20 2024-03-21
MARTIN MARIETTA MATE P 2023-05-12 2024-03-20
MATTHEW AS P 2018-12-12 2023-11-07
MATTHEW AS P 2014-06-19 2023-11-07
NXP SEMICONDUCTORS P   2024-03-20
SALESFORCE INC P 2024-03-01 2024-03-20
STERLING C P 2022-03-30 2024-06-12
STERLING C P 2018-12-28 2024-06-12
U S BK NAT P 2023-06-05 2024-06-06
UNITEDHEALTH GRP INC P 2020-04-17 2024-03-01
AKRE FOCUS P 2014-12-12 2023-10-05
ALPHABET INC. A P 2011-01-28 2024-03-20
CWALT INC P 2006-11-27 2024-04-25
EXXON MOBIL CORP P 2021-01-29 2024-05-06
INTUIT INC P 2019-05-09 2024-03-20
JENSEN QUA P 2021-12-15 2024-03-21
JENSEN QUA P 2018-12-07 2024-03-21
JENSEN QUA P 2016-06-22 2024-03-21
MATTHEW AS P 2023-06-28 2023-11-07
MATTHEW AS P 2018-12-12 2023-11-07
MATTHEW AS P 2013-12-12 2023-11-07
O REILLY AUTOMOTIVE P 2022-03-03 2024-03-20
SERVICE NOW INC P 2022-01-14 2024-03-20
STERLING C P 2021-12-30 2024-06-12
STERLING C P 2018-12-12 2024-06-12
UNIFORM MB P 2006-06-20 2024-06-25
VANGUARD V P 2016-10-26 2024-03-21
AKRE FOCUS P 2013-12-13 2023-10-05
ALPHABET INC. C P 2011-01-28 2024-03-20
CWALT INC P 2006-11-27 2024-03-25
FEDL HOME P 2008-05-12 2024-06-15
INTUITIVE SURGICAL P 2022-11-18 2024-03-20
JENSEN QUA P 2021-09-10 2024-03-21
JENSEN QUA P 2018-12-07 2024-03-21
JENSEN QUA P 2016-03-16 2024-03-21
MATTHEW AS P 2022-12-14 2023-11-07
MATTHEW AS P 2018-06-19 2023-11-07
MATTHEW AS P 2013-12-12 2023-11-07
OLD DOMINION FREIGHT P 2021-11-17 2024-03-20
SHERWIN WILLIAMS CO P 2020-09-08 2024-03-20
STERLING C P 2021-12-08 2024-06-12
STERLING C P 2018-12-12 2024-06-12
UNIFORM MB P 2006-06-20 2024-05-25
VEEVA SYSTEMS INC A P   2023-11-09
AKRE FOCUS P 2013-12-13 2023-10-05
AMAZON.COM INC P 2017-02-06 2024-03-20
CWALT INC P 2006-11-27 2024-02-25
FEDL HOME P 2008-05-12 2024-05-15
JENSEN QUA P 2024-03-14 2024-03-21
JENSEN QUA P 2021-06-10 2024-03-21
JENSEN QUA P 2018-12-07 2024-03-21
JENSEN QUA P 2015-12-17 2024-03-21
MATTHEW AS P 2022-12-14 2023-11-07
MATTHEW AS P 2017-12-06 2023-11-07
MATTHEW AS P 2013-06-20 2023-11-07
OLD DOMINION FREIGHT P 2021-11-17 2024-05-24
STERLING C P 2024-03-27 2024-06-12
STERLING C P 2021-09-29 2024-06-12
STERLING C P 2018-09-27 2024-06-12
UNIFORM MB P 2006-06-20 2024-04-25
VISA INC A P 2013-05-20 2024-03-20
AKRE FOCUS P 2012-12-14 2023-10-05
APPLE INC P 2013-03-20 2024-03-20
CWALT INC P 2006-11-27 2024-01-25
FEDL HOME P 2008-05-12 2024-04-15
JENSEN QUA P 2023-12-14 2024-03-21
JENSEN QUA P 2021-03-16 2024-03-21
JENSEN QUA P 2018-09-20 2024-03-21
JENSEN QUA P 2015-12-17 2024-03-21
MATTHEW AS P 2022-06-28 2023-11-07
MATTHEW AS P 2017-12-06 2023-11-07
MATTHEW AS P 2012-12-13 2023-11-07
OLD DOMINION FREIGHT P 2021-11-17 2024-05-24
STERLING C P 2023-12-28 2024-06-12
STERLING C P 2021-06-29 2024-06-12
STERLING C P 2018-06-28 2024-06-12
UNIFORM MB P 2006-06-20 2024-03-25
ZOETIS INC A P 2017-08-31 2024-03-20
(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 142,608   100,879 41,729
b 48,567   13,995 34,572
c 63,353   39,988 23,365
d 215   215  
e 46   46  
225,092   214,628 10,464
8,069   7,118 951
18,387   14,556 3,831
436,926   259,941 176,985
21,804   28,867 -7,063
20,819   29,547 -8,728
980,159   1,400,022 -419,863
87,304   83,431 3,873
7,181   6,785 396
26,281   24,082 2,199
21,194   15,035 6,159
34     34
113,869   31,768 82,101
98,057   28,256 69,801
118,568   71,091 47,477
65   65  
48   48  
9,959   9,801 158
244,443   215,637 28,806
13,335   10,480 2,855
13,628   8,489 5,139
95,674   126,667 -30,993
62,248   78,906 -16,658
1,374,968   1,940,022 -565,054
50,158   53,669 -3,511
272,458   257,423 15,035
23,659   19,785 3,874
29,534   22,074 7,460
34     34
97,831   34,415 63,416
1,893,684   537,061 1,356,623
84,175   73,536 10,639
791   791  
98   98  
7,548   7,134 414
8,366   7,352 1,014
13   10 3
17,041   11,316 5,725
321,886   426,161 -104,275
158,568   201,003 -42,435
131,555   80,138 51,417
82,488   89,237 -6,749
14,657   13,661 996
35,945   26,092 9,853
504,711   373,726 130,985
34     34
72,654   5,269 67,385
97,945   60,400 37,545
250,000   250,000  
113,375   92,592 20,783
81   81  
9,756   8,689 1,067
9,163   7,254 1,909
17,333   13,211 4,122
11,688   7,791 3,897
27,206   42,173 -14,967
26,902   37,311 -10,409
127,268   24,995 102,273
169,395   175,384 -5,989
15,162   14,247 915
37,287   25,594 11,693
23,406   17,845 5,561
33     33
67,725   5,645 62,080
973,630   981,937 -8,307
94,113   74,114 19,999
96,816   92,592 4,224
65   65  
10,950   9,871 1,079
9,968   7,231 2,737
115,595   88,106 27,489
14,134   9,289 4,845
1,002   1,457 -455
3,130   4,137 -1,007
77,846   67,215 10,631
119,889   57,743 62,146
13,145   12,069 1,076
59,392   35,666 23,726
523,935   382,215 141,720
33     33
179,564   166,271 13,293
543,324   639,777 -96,453
27,068   28,410 -1,342
132,531   86,836 45,695
52   52  
66,030   59,526 6,504
382   317 65
12,571   9,066 3,505
162,660   106,898 55,762
13,888   20,205 -6,317
36,404   48,107 -11,703
140,749   152,583 -11,834
88,881   42,548 46,333
14,057   13,219 838
26,236   20,799 5,437
699,983   505,663 194,320
33     33
96,643   120,401 -23,758
684,005   608,184 75,821
28,151   28,410 -259
139,370   76,081 63,289
97   97  
7,247   6,699 548
9,301   7,720 1,581
16,544   11,760 4,784
11,428   7,226 4,202
29,901   35,847 -5,946
122,182   161,460 -39,278
95,503   38,832 56,671
74,381   50,540 23,841
35,679   34,193 1,486
255,914   198,762 57,152
135,243   57,231 78,012
33     33
159,912   137,055 22,857
1,103,142   814,105 289,037
88,913   84,767 4,146
21,787   11,835 9,952
60   60  
10,341   8,724 1,617
171,989   142,747 29,242
15,030   10,202 4,828
13,072   8,138 4,934
44,222   57,119 -12,897
31,983   49,233 -17,250
62,057   16,504 45,553
147,416   119,557 27,859
171,663   164,511 7,152
32,193   25,016 7,177
155,148   169,719 -14,571
33     33
28,559   19,272 9,287
5,761   4,709 1,052
81,000   77,869 3,131
162,012   60,491 101,521
79   79  
7,342   7,016 326
7,975   6,682 1,293
18,620   11,967 6,653
1,019,956   636,486 383,470
51,366   66,346 -14,980
29,841   44,329 -14,488
225,294   48,540 176,754
83,137   33,087 50,050
21,683   19,567 2,116
33,720   25,634 8,086
71,724   50,183 21,541
1,004,000   998,894 5,106
55,273   34,772 20,501
532,932   435,642 97,290
185,113   28,577 156,536
13,529   4,321 9,208
115,309   74,807 40,502
1,573   1,693 -120
8,204   6,628 1,576
163,810   105,284 58,526
76,762   40,328 36,434
43,066   53,949 -10,883
60,587   90,003 -29,416
104,572   16,795 87,777
250,000   250,000  
18,543   17,594 949
46,697   34,185 12,512
102,236   94,700 7,536
735,000   716,103 18,897
16,388   7,957 8,431
134,507   89,724 44,783
262   262  
91,059   144,202 -53,143
115,195   23,017 92,178
7,088   7,628 -540
7,781   6,183 1,598
14,254   9,182 5,072
105,589   69,712 35,877
25,577   29,816 -4,239
20,719   33,713 -12,994
120,227   66,757 53,470
99,484   103,467 -3,983
23,839   24,867 -1,028
23,655   15,778 7,877
237,000   237,000  
199,907   119,374 80,533
188,615   79,485 109,130
103,913   10,550 93,363
117   117  
32   14 18
140,631   53,063 87,568
173,053   186,247 -13,194
377   278 99
16,662   10,574 6,088
59,110   62,980 -3,870
304,144   354,542 -50,398
31,125   47,964 -16,839
108,693   64,895 43,798
126,401   88,303 38,098
19,641   20,611 -970
11,430   8,104 3,326
35     35
3,673,483   1,968,210 1,705,273
23,284   8,897 14,387
59,741   6,002 53,739
577   577  
63   63  
101,216   69,071 32,145
7,296   7,720 -424
7,922   5,841 2,081
16,502   10,080 6,422
44,913   47,295 -2,382
45,723   62,088 -16,365
15,465   23,831 -8,366
64,984   53,726 11,258
112,600   73,803 38,797
84,854   86,777 -1,923
447,052   316,972 130,080
34     34
127,458   146,106 -18,648
153,196   58,539 94,657
71,214   16,136 55,078
329   329  
64   64  
7,994   7,959 35
6,750   6,597 153
189,800   139,945 49,855
2,675   1,592 1,083
136,659   143,905 -7,246
47,309   67,063 -19,754
33,972   51,112 -17,140
45,623   47,279 -1,656
9,598   9,770 -172
17,862   17,699 163
28,665   22,620 6,045
34     34
101,223   15,897 85,326
44,844   12,922 31,922
106,880   13,580 93,300
37   37  
55   55  
9,599   9,153 446
8,801   8,023 778
12,704   10,947 1,757
19,456   11,575 7,881
27,368   31,041 -3,673
65,844   93,339 -27,495
36,611   55,448 -18,837
9,653   10,029 -376
17,933   17,173 760
15,054   14,619 435
31,386   23,183 8,203
34     34
85,038   31,332 53,706
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       41,729
b       34,572
c       23,365
d        
e        
      10,464
      951
      3,831
      176,985
      -7,063
      -8,728
      -419,863
      3,873
      396
      2,199
      6,159
      34
      82,101
      69,801
      47,477
       
       
      158
      28,806
      2,855
      5,139
      -30,993
      -16,658
      -565,054
      -3,511
      15,035
      3,874
      7,460
      34
      63,416
      1,356,623
      10,639
       
       
      414
      1,014
      3
      5,725
      -104,275
      -42,435
      51,417
      -6,749
      996
      9,853
      130,985
      34
      67,385
      37,545
       
      20,783
       
      1,067
      1,909
      4,122
      3,897
      -14,967
      -10,409
      102,273
      -5,989
      915
      11,693
      5,561
      33
      62,080
      -8,307
      19,999
      4,224
       
      1,079
      2,737
      27,489
      4,845
      -455
      -1,007
      10,631
      62,146
      1,076
      23,726
      141,720
      33
      13,293
      -96,453
      -1,342
      45,695
       
      6,504
      65
      3,505
      55,762
      -6,317
      -11,703
      -11,834
      46,333
      838
      5,437
      194,320
      33
      -23,758
      75,821
      -259
      63,289
       
      548
      1,581
      4,784
      4,202
      -5,946
      -39,278
      56,671
      23,841
      1,486
      57,152
      78,012
      33
      22,857
      289,037
      4,146
      9,952
       
      1,617
      29,242
      4,828
      4,934
      -12,897
      -17,250
      45,553
      27,859
      7,152
      7,177
      -14,571
      33
      9,287
      1,052
      3,131
      101,521
       
      326
      1,293
      6,653
      383,470
      -14,980
      -14,488
      176,754
      50,050
      2,116
      8,086
      21,541
      5,106
      20,501
      97,290
      156,536
      9,208
      40,502
      -120
      1,576
      58,526
      36,434
      -10,883
      -29,416
      87,777
       
      949
      12,512
      7,536
      18,897
      8,431
      44,783
       
      -53,143
      92,178
      -540
      1,598
      5,072
      35,877
      -4,239
      -12,994
      53,470
      -3,983
      -1,028
      7,877
       
      80,533
      109,130
      93,363
       
      18
      87,568
      -13,194
      99
      6,088
      -3,870
      -50,398
      -16,839
      43,798
      38,098
      -970
      3,326
      35
      1,705,273
      14,387
      53,739
       
       
      32,145
      -424
      2,081
      6,422
      -2,382
      -16,365
      -8,366
      11,258
      38,797
      -1,923
      130,080
      34
      -18,648
      94,657
      55,078
       
       
      35
      153
      49,855
      1,083
      -7,246
      -19,754
      -17,140
      -1,656
      -172
      163
      6,045
      34
      85,326
      31,922
      93,300
       
       
      446
      778
      1,757
      7,881
      -3,673
      -27,495
      -18,837
      -376
      760
      435
      8,203
      34
      53,706
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 8,321,242
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 3 231,572
Part V
Excise Tax Based on Investment Income (Section 4940(a), 4940(b), 4940(e), or 4948—see instructions)
1a Exempt operating foundations described in section 4940(d)(2), check here right arrow and enter “N/A" on line 1. Bracket for line 1a
Date of ruling or determination letter:   (attach copy of letter if necessary–see instructions) 1 136,228
b All other domestic foundations enter 1.39% (0.0139) of line 27b. Exempt foreign organizations enter 4% (0.04) 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........................... 3 136,228
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- ..... 5 136,228
6 Credits/Payments:
a 2023 estimated tax payments and 2022 overpayment credited to 2023 6a 149,433
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.............. 7 149,433
8 Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached. Click to see attachment
List of Attached Documents:
// Content
8  
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......right arrow 9  
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...right arrow 10 13,205
11 Enter the amount of line 10 to be: Credited to 2024 estimated taxright arrow13,205 Refundedright arrow 11  
Form 990-PF (2023)
Form 990-PF (2023)
Page 4
Part VI-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 the instructions
for the 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. right arrow$   (2) On foundation managers.right arrow$  
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.right arrow$  
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:
round bullet By language in the governing instrument, or
round bullet 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
 
No
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 XIV..................................
7
Yes
 
8a
Enter the states to which the foundation reports or with which it is registered (see instructions)
right arrow
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 2023 or the taxable year beginning in 2023? See the instructions for Part XIII.
If "Yes," complete Part XIII .............................
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
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
 
No
Website addressright arrowWWW.WHITNEYBENEFITS.ORG
14
The books are in care ofright arrowERIN KILBRIDE Telephone no.right arrow (307) 674-7303

Located atright arrowPO BOX 5085SHERIDANWY ZIP+4right arrow82801
15
Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041 —check here .........right arrow
and enter the amount of tax-exempt interest received or accrued during the year ........right arrow
15
 
16 At any time during calendar year 2023, 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 the instructions for exceptions and filing requirements for FinCEN Form 114. If "Yes", enter the name of the foreign
country right arrow
Form 990-PF (2023)
Form 990-PF (2023)
Page 5
Part VI-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? ...........
1a(1)
 
No
(2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)
a disqualified person? ..............................
1a(2)
 
No
(3) Furnish goods, services, or facilities to (or accept them from) a disqualified person? ...........
1a(3)
 
No
(4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person? ............
1a(4)
 
No
(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)? ......................
1a(5)
 
No
(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.) ...............
1a(6)
 
No
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
 
 
c
Organizations relying on a current notice regarding disaster assistance check here ........right arrow
d
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 2023? .............
1d
 
 
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 2023, did the foundation have any undistributed income (Part XII, lines 6d
and 6e) for tax year(s) beginning before 2023?....................
2a
 
No
If "Yes," list the years right arrow20, 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.
right arrow20, 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? ..............................
3a
 
No
b
If "Yes," did it have excess business holdings in 2023 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 2023.) .....................
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 2023? ..
4b
 
No
Form 990-PF (2023)
Form 990-PF (2023)
Page 6
Part VI-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:
Yes
No
(1) Carry on propaganda, or otherwise attempt to influence legislation (section 4945(e))? ..........
5a(1)
 
No
(2) Influence the outcome of any specific public election (see section 4955); or to carry
on, directly or indirectly, any voter registration drive? ....................
5a(2)
 
No
(3) Provide a grant to an individual for travel, study, or other similar purposes? .............
5a(3)
 
No
(4) Provide a grant to an organization other than a charitable, etc., organization described
in section 4945(d)(4)(A)? See instructions ........................
5a(4)
 
No
(5) Provide for any purpose other than religious, charitable, scientific, literary, or
educational purposes, or for the prevention of cruelty to children or animals? .............
5a(5)
 
No
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
 
 
c
Organizations relying on a current notice regarding disaster assistance check .........right arrow
d
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? .................
5d
 
 
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? .............................
6a
 
No
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?
7a
 
No
b
If "Yes", did the foundation receive any proceeds or have any net income attributable to the transaction? .....
7b
 
 
8
Is the foundation subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or
excess parachute payment during the year? .........................
8
 
No
Part VII
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
KIM LOVE DIRECTOR
2.00 		0 0 0
PO BOX 5086
SHERIDAN,WY82801
ROY GARBER PRESIDENT
5.00 		0 0 0
PO BOX 386
BIG HORN,WY82833
TOM BELUS VICE PRESIDE
5.00 		0 0 0
30 INDIAN PAINTBRUSH ROAD
SHERIDAN,WY82801
STEPHEN HOLST TREASURER
5.00 		0 0 0
1366 PIONEER ROAD
SHERIDAN,WY82801
ROBERT PRUSAK DIRECTOR
2.00 		0 0 0
1471 DUTCH CREEK ROAD 161
SHERIDAN,WY82801
BRANDI BILYEU DIRECTOR
2.00 		0 0 0
1033 COFFEEN AVENUE
SHERIDAN,WY82801
NADINE GALE SECRETARY
5.00 		0 0 0
1235 N MAIN STREET
SHERIDAN,WY82801
DAVID KINSKEY DIRECTOR
2.00 		0 0 0
203 S MAIN ST STE 3300
SHERIDAN,WY82801
MEGAN COOK DIRECTOR
2.00 		0 0 0
12 PINE LANE
SHERIDAN,WY82801
PAMELA PELDO DIRECTOR
2.00 		0 0 0
2266 PHEASANT DRAW RD
SHERIDAN,WY82801
ERIN KILBRIDE EXECUTIVE DI
40.00 		140,219 16,520 0
PO BOX 1035
DAYTON,WY82836
EMERSON SCOTT DIRECTOR
2.00 		0 0 0
268 TONGUE CANYON RD
DAYTON,WY82836
HEIDI RICHINS DIRECTOR
2.00 		0 0 0
735 ILLINOIS ST
SHERIDAN,WY82801
DAVE SCHULTZ DIRECTOR
2.00 		0 0 0
2062 SUMMIT DR
SHERIDAN,WY82801
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
BOBBIE BEARD CONTROLLER
40.00 		126,663 14,990  
1516 YONKEE AVE
SHERIDAN,WY82801
JANET BARNES COORDINATOR
40.00 		78,512 9,377  
39 JEWEL ROAD
SHERIDAN,WY82801
JENNIFER DESTEFANO STUDENT LOAN
40.00 		70,020 8,363  
1882 FAIRWAY LANE
SHERIDAN,WY82801
Total number of other employees paid over $50,000...................right arrow  
Form 990-PF (2023)
Form 990-PF (2023)
Page 7
Part VII
Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
and Contractors (continued)
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.............right arrow  
Part VIII-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 VIII-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 STUDENT LOANS MADE FROM JULY 2023 - JUNE 2024 PER PROGRAM REQUIREMENTS 1,472,311
2  
All other program-related investments. See instructions.
3  
Total. Add lines 1 through 3.........................right arrow1,472,311
Form 990-PF (2023)
Form 990-PF (2023)
Page 8
Part IX
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
102,611,978
b
Average of monthly cash balances.......................
1b
659,395
c
Fair market value of all other assets (see instructions)................
1c
6,785,737
d
Total (add lines 1a, b, and c).........................
1d
110,057,110
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
110,057,110
4
Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
instructions) .............................
4
1,650,857
5
Net value of noncharitable-use assets. Subtract line 4 from line 3. ............
5
108,406,253
6
Minimum investment return. Enter 5% (0.05) of line 5................
6
5,420,313
Part X
Distributable Amount (see instructions) (Section 4942(j)(3) and (j)(5) private operating foundations and certain foreign organizations check here right arrow and do not complete this part.)
1
Minimum investment return from Part IX, line 6..................
1
5,420,313
2a
Tax on investment income for 2022 from Part V, line 5.......
2a
136,228
b
Income tax for 2022. (This does not include the tax from Part V.) ...
2b
 
c
Add lines 2a and 2b............................
2c
136,228
3
Distributable amount before adjustments. Subtract line 2c from line 1............
3
5,284,085
4
Recoveries of amounts treated as qualifying distributions................
4
1,538,339
5
Add lines 3 and 4............................
5
6,822,424
6
Deduction from distributable amount (see instructions).................
6
 
7
Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XII, line 1 ...
7
6,822,424
Part XI
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
6,298,565
b
Program-related investments—total from Part VIII-B..................
1b
1,472,311
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 XII, line 4. .......
4
7,770,876
Form 990-PF (2023)
Form 990-PF (2023)
Page 9
Part XII
Undistributed Income (see instructions)
(a)
Corpus 		(b)
Years prior to 2022 		(c)
2022 		(d)
2023
1 Distributable amount for 2023 from Part X, line 7 6,822,424
2 Undistributed income, if any, as of the end of 2022:
a Enter amount for 2022 only.......  
b Total for prior years:20 , 20, 20  
3 Excess distributions carryover, if any, to 2022:
a From 2018......  
b From 2019......  
c From 2020......  
d From 2021......  
e From 2022...... 49,139
f Total of lines 3a through e ........ 49,139
4Qualifying distributions for 2023 from Part
XI, line 4: right arrow$ 7,770,876
a Applied to 2022, 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 2023 distributable amount..... 6,822,424
e Remaining amount distributed out of corpus 948,452
5 Excess distributions carryover applied to 2023.    
(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 5 997,591
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 2022. Subtract line
4a from line 2a. Taxable amount—see
instructions ............. 		 
f Undistributed income for 2023. Subtract
lines 4d and 5 from line 1. This amount must
be distributed in 2024 .......... 		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) ....... 		 
8 Excess distributions carryover from 2018 not
applied on line 5 or line 7 (see instructions) ... 		 
9 Excess distributions carryover to 2024.
Subtract lines 7 and 8 from line 6a ...... 		997,591
10 Analysis of line 9:
a Excess from 2019....  
b Excess from 2020....  
c Excess from 2021....  
d Excess from 2022.... 49,139
e Excess from 2023.... 948,452
Form 990-PF (2023)
Form 990-PF (2023)
Page 10
Part XIII
Private Operating Foundations (see instructions and Part VI-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 2023, enter the date of the ruling ...... right arrow
 
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 IX for each
year listed .......... 		Tax year Prior 3 years (e) Total
(a) 2023 (b) 2022 (c) 2021 (d) 2020
         
b 85% (0.85) of line 2a .........          
c Qualifying distributions from Part XI,
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 IX, 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 XIV
Supplementary Information (Complete this part only if the foundation 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 right arrow
aThe name, address, and telephone number or e-mail address of the person to whom applications should be addressed:
WHITNEY BENEFITS INC
145 N CONNOR STREET SUITE 1
SHERIDAN,WY82801
(307) 674-7303
bThe form in which applications should be submitted and information and materials they should include:
LOAN APPLICATIONS ARE AVAILABLE ONLINE AT WWW.WHITNEYBENEFITS.ORG.
cAny submission deadlines:
SOME DEADLINES APPLY
dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
factors:
SOME RESTRICTIONS APPLY BASED ON RESIDENCY AND INCOME.
Form 990-PF (2023)
Form 990-PF (2023)
Page 11
Part XIV
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

SHERIDAN COLLEGE

3059 COFFEEN AVE
SHERIDAN,WY82801 		NONE PC ASSIST - CENTENNIAL HOUSING 284,000

SHERIDAN COLLEGE

3059 COFFEEN AVE
SHERIDAN,WY82801 		NONE PC ASSIST - AGRICULTURAL PROGRAM 143,992

SHERIDAN COLLEGE

3059 COFFEEN AVE
SHERIDAN,WY82801 		NONE PC ASSIST - FACULTY MACHINE TOOL 63,996

SHERIDAN COLLEGE

3059 COFFEEN AVE
SHERIDAN,WY82801 		NONE PC ASSIST - FACULTY WELDING 63,996

SHERIDAN COLLEGE

3059 COFFEEN AVE
SHERIDAN,WY82801 		NONE PC ASSIST - FACULTY DIESEL TECHNOLOGY 63,996

SHERIDAN COLLEGE

3059 COFFEEN AVE
SHERIDAN,WY82801 		NONE PC ASSIST - FACULTY GENERAL ARTS/VISUAL 63,997

SHERIDAN COLLEGE

3059 COFFEEN AVE
SHERIDAN,WY82801 		NONE PC ASSIST - CNA PROGRAM 31,998

SHERIDAN COLLEGE

3059 COFFEEN AVE
SHERIDAN,WY82801 		NONE PC ASSIST - MUSIC/MUSIC RECRUITING 108,794

SHERIDAN COLLEGE

3059 COFFEEN AVE
SHERIDAN,WY82801 		NONE PC ASSIST - MARKETING PROGRAM 89,595

SHERIDAN COLLEGE

3059 COFFEEN AVE
SHERIDAN,WY82801 		NONE PC ASSIST - RECRUTING PROGRAM 57,597

SHERIDAN COLLEGE

3059 COFFEEN AVE
SHERIDAN,WY82801 		NONE PC ASSIST - MENTORING PROGRAM 76,796

SHERIDAN COLLEGE

3059 COFFEEN AVE
SHERIDAN,WY82801 		NONE PC ASSIST - VISUAL ARTS, PERFORMING ART 2,130,710

SHERIDAN COLLEGE

3059 COFFEEN AVE
SHERIDAN,WY82801 		NONE PC ASSIST - ARTS PROGRAM 133,753

SHERIDAN COLLEGE

3059 COFFEEN AVE
SHERIDAN,WY82801 		NONE PC ASSIST - CODING COMPUTER PROGRAM 191,989

SHERIDAN COLLEGE

3059 COFFEEN AVE
SHERIDAN,WY82801 		NONE PC CDL SIMULATOR GRANT 284,140

SHERIDAN COLLEGE

3059 COFFEEN AVE
SHERIDAN,WY82801 		NONE PC ASSIST - ADVANCED MANUFACTURING EQUI 1,000,000

SHERIDAN COLLEGE

3059 COFFEEN AVE
SHERIDAN,WY82801 		NONE PC ASSIST - GRANT PROGRAMS, EQUIP, CAPI 667,739

SHERIDAN COMMUNITY

PO BOX 5085
SHERIDAN,WY82801 		NONE PC PARK RESRVOIR SHARES 70,644

SHERIDAN COMMUNITY

PO BOX 5085
SHERIDAN,WY82801 		NONE PC STUDENT LOAN DISCOUNTS TO BALANCE 10,931

WHITNEY COMMONS

326 ALGER STREET
SHERIDAN,WY82801 		ASSET OF ORG PC EQUIPMENT AND IMPROVEMENTS 132,097
Total .................................right arrow 3a 5,670,760
bApproved for future payment
Total ................................. right arrow 3b  
Form 990-PF (2023)
Form 990-PF (2023)
Page 12
Part XV-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
aDEV/SALE - COMMERCIAL LOTS 531390 305,000      
b
c
d
e
f
gFees and contracts from government agencies          
2 Membership dues and assessments ....          
3 Interest on savings and temporary cash
investments ........... 		    14 322,506  
4 Dividends and interest from securities ....     14 1,737,447  
5 Net rental income or (loss) from real estate:
aDebt-financed property......          
bNot debt-financed property.....     16 15,042  
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 8,321,242 6,930
9 Net income or (loss) from special events:          
10 Gross profit or (loss) from sales of inventory          
11 Other revenue:
aOTHER INCOME 		    3 1,360  
bCONTRACT LABOR INCOME     16 13,661  
cSECURITY LITIGATION PROCEED     3 1,487  
d
e
12 Subtotal. Add columns (b), (d), and (e) .. 305,000 10,412,745 6,930
13Total. Add line 12, columns (b), (d), and (e)..................
13
10,724,675
(See worksheet in line 13 instructions to verify calculations.)
Part XV-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 XV-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 (2023)
Form 990-PF (2023)
Page 13
Part XVI
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) (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
Yes
 
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
1c 2,008 EAW INC 501(C)2 SHARING OF OFFICE PERSONNEL AND MANAGEMENT
2a
Is the foundation directly or indirectly affiliated with, or related to, one or more tax-exempt organizations
described in section 501(c) (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
EAW INC 501(C)2 COMMON DIRECTORS/AUXILLARY OF REPORTING ORGANIZATION
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.
right arrow right arrow
May the IRS discuss this return
with the preparer shown below?
See instructions.
Signature of officer or trustee Date Title
Paid Preparer Use Only Print/Type preparer's name Preparer's Signature Date Check if self-
employed right arrow		 PTIN
Firm's name SmallBullet
 Firm's EIN SmallBullet
Firm's address SmallBullet


 Phone no.
Form 990-PF (2023)
Additional Data


Software ID:  
Software Version:  


Form 990PF - Special Condition Description:
Special Condition Description
Schedule B
(Form 990)
Department of the Treasury
Internal Revenue Service
Schedule of Contributors

Arrow Bullet Attach to Form 990, 990-EZ, or 990-PF.
Arrow Bullet Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2023
Name of the organization
WHITNEY BENEFITS INC
AND SUBSIDIARY
Employer identification number

83-0168511
Organization type (check one):
Filers of:
Section:
Form 990 or 990-EZ






Form 990-PF




Check if your organization is covered by the General Rule or a Special Rule.  
Note: Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.
General Rule
Special Rules
......... Arrow Bullet $  
Caution: An organization that isn't covered by the General Rule and/or the Special Rules doesn't file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its Form 990-EZ
or on its Form 990PF, Part I, line 2, to certify that it doesn't meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).
For Paperwork Reduction Act Notice, see the Instructions
for Form 990, 990-EZ, or 990-PF.
Cat. No. 30613XSchedule B (Form 990) (2023)
Schedule B (Form 990) (2023) Page 2
Name of organization
WHITNEY BENEFITS INC
AND SUBSIDIARY 		Employer identification number
83-0168511
Part I
Contributors
Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
1
EAW INC
PO BOX 5085
 
SHERIDAN, WY82801

$ 21,999


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
Schedule B (Form 990) (2023)
Schedule B (Form 990) (2023)
Page 3
Name of organization
WHITNEY BENEFITS INC
AND SUBSIDIARY 		Employer identification number

83-0168511
Part II
Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
Schedule B (Form 990) (2023)
Schedule B (Form 990) (2023)
Page 4
Name of organization
WHITNEY BENEFITS INC
AND SUBSIDIARY 		Employer identification number

83-0168511
Part III
Exclusively religious, charitable, etc., contributions to organizations described in section 501(c)(7), (8), or (10) that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and the following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc., contributions of $1,000 or less for the year. (Enter this information once. See instructions.) Arrow Bullet$  
Use duplicate copies of Part III if additional space is needed.
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
Schedule B (Form 990) (2023)
Additional Data


Software ID:  
Software Version:  

TY 2023 AccountingFeesSchedule
Name:
WHITNEY BENEFITS INC
 
AND SUBSIDIARY
EIN:
83-0168511
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
INDIRECT ACCOUNTING FEES 41,750 41,750    

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TY 2023 DepreciationSchedule
Name:
WHITNEY BENEFITS INC
 
AND SUBSIDIARY
EIN:
83-0168511
Description of Property Date Acquired Cost or Other Basis Prior Years' Depreciation Computation Method Rate /
Life (# of years)		 Current Year's Depreciation Expense Net Investment Income Adjusted Net Income Cost of Goods Sold Not Included
SUITE 1-1 WINDOW 2010-01-05 5,982 5,385 S/L 15.0000 399 199 198  
SUITE 1-W PANEL FOR OFFICE 2010-02-11 950 852 S/L 15.0000 63 32 31  
SUITE 1-TILE BATHROOM 2010-02-23 11,785 10,609 S/L 15.0000 786 393 393  
SUITE 1-OFFICE BUILDING 2012-06-21 524,864 148,600 S/L 39.0000 13,458 6,729 6,729  
SUITE 1-LAND 2012-06-21 55,294              
VINYL FENCE 2013-10-10 6,450              
BOARD TABLES 2003-03-04 13,060 2,612 S/L 7.0000        
1 FILE CABINET 2004-02-09 1,380 276 S/L 7.0000        
DESK ASSISTANT 2004-04-26 1,225 245 S/L 7.0000        
3 FIREPROOF FILE CABINETS 2005-02-16 4,140 828 S/L 7.0000        
2 FILE CABINETS 2005-03-24 2,740 548 S/L 7.0000        
DESK & CREDENZA 2005-04-21 1,865 373 S/L 7.0000        
FILE CABINETS 2006-05-15 1,400 280 S/L 7.0000        
50% MR WHITNEY 2007-02-05 12,500 6,161 S/L 7.0000        
50% FILE CABINETS 2007-07-05 1,575 788 S/L 7.0000        
50% BOARDROOM 2007-07-06 1,850 925 S/L 7.0000        
50% FILE CABINET CPA 2008-04-22 1,575 788 S/L 7.0000        
50% 4 OFFICE CHAIRS 2010-02-15 2,042 1,021 S/L 7.0000        
50% 11 SIDE CHAIRS 2010-02-15 4,489 2,245 S/L 7.0000        
50% VISUAL BOARD 2010-02-15 1,061 531 S/L 7.0000        
50% 3 END TABLES 2010-02-15 1,335 668 S/L 7.0000        
50% DELUXE LECTERN 2010-02-15 2,616 1,308 S/L 7.0000        
50% MAGAZINE TABLE 2010-02-15 475 219 S/L 7.0000        
50% CONFERENCE ROOM 2010-02-15 986 493 S/L 7.0000        
50% 6 MID-BACK 2010-02-15 2,921 1,461 S/L 7.0000        
50% DIRECTOR 2010-02-15 1,100 550 S/L 7.0000        
50% DIRECTOR DESK 2010-02-15 2,549 1,274 S/L 7.0000        
50% DIRECTOR OPEN 2010-02-15 359 165 S/L 7.0000        
50% DIRECTOR DOUBLE 2010-02-15 378 173 S/L 7.0000        
50% DIRECTOR OFFICE 2010-02-15 511 255 S/L 7.0000        
50% DIRECTOR TWO SIDED 2010-02-15 816 408 S/L 7.0000        
50% 8 PHONES 2010-03-08 6,968 3,484 S/L 5.0000        
50% 5 COMPUTERS 2010-03-08 2,096 1,048 S/L 5.0000        
50% 8 ROLLER SHADES 2010-03-18 2,406 1,203 S/L 7.0000        
50% 7 WOOD BLINDS 2010-03-18 1,386 693 S/L 7.0000        
50% DEFIBRILLATOR 2010-09-08 1,904 952 S/L 5.0000        
50% 3 W-B 2010-09-10 4,437 2,219 S/L 5.0000        
50% MARANTZ PORTABLE 2012-01-30 1,110 555 S/L 7.0000        
50% 5 LICENSE ADOBE 2012-04-04 2,245 1,123 S/L 3.0000        
50% MARANTZ PMD671 2014-01-10 1,159 580 S/L 5.0000        
50% TABLES 2014-03-06 1,310 655 S/L 7.0000        
50% OFFICE EQUIPMENT 2014-05-01 4,337 2,169 S/L 5.0000        
50% UPGRADE OFFICE PHONES 2014-08-12 1,287 644 S/L 5.0000        
50% SHARP OFFICE COPY MACHINE 2015-09-14 8,557 4,685 S/L 7.0000        
50% COMPUTER SERVER 2018-02-19 3,324 2,327 S/L 5.0000        
50% COMPUTERS 2019-05-08 2,250 1,643 S/L 5.0000 56      
50% 4HP PRODESK COMPUTERS 2019-07-23 2,171 868 S/L 5.0000 55      
50% SPEAKER SYSTEM 2019-11-12 2,700 1,080 S/L 5.0000 270      
50% - EBIA SOUNDS SYSTEM IN BOARD ROOM 2020-10-21 5,343 1,018 S/L 7.0000 381      
PROJECT ACCOUNT - PLAZA PARKING LOT STRIPER 2010-06-07 3,855 3,855 150DB 15.0000        
LAND 2003-12-31 168,000              
REPLACE PIPES 2011-08-04 2,470              
SEWER & WATER TAP 2020-04-02 9,990 2,123 S/L 15.0000 666      
MASTER PLAN 2021-07-01 8,025              
DELL LATITUDE LAPTOP 2021-09-27 1,152 288 S/L 5.0000 115      
BOARD ROOM CAMERA 2021-10-05 2,672 668 S/L 5.0000 267      
AUDIO IMPROVEMENTS BOARD ROOM 2021-10-27 3,174 529 S/L 7.0000 227      
SPEAKER SYSTEM - BOARD ROOM 2021-12-10 420 65 S/L 7.0000 30      
1600 SOLUTIONS WAY 2023-03-22 1,680,175              
PTOLEMY DATA UPGRADES 2022-10-31 2,098 100 S/L 7.0000 150      
SECURITY UPGRADE 2023-06-19 1,750   S/L 7.0000 125      
SHARP BP-50C45 COPIER -50% 2023-07-05 7,880   S/L 10.0000 394      
BOARDROOM SOUND IMPROVEMENTS - 50% 2023-11-01 6,256   S/L 10.0000 209      
LAPTOP AND DOCKING STATION - 50% 2023-10-05 2,023   S/L 10.0000 76      
SERVER COMPUTER, SOFTWARE WARRANTY 2024-02-13 11,859   S/L 10.0000 247      
MACKIE 23 DIGITAL MIXER 2024-03-06 1,430   S/L 7.0000 34      
SPRINKLER SYSTEM 2005-05-30 65,633 65,633 S/L 7.0000        
SPRINKLER SYSTEM UPGRADE 2005-07-12 3,153 2,268 S/L 25.0000 127      
SIDEROLL 2007-11-29 95,597 95,597 S/L 7.0000        
PIPELINE REPAIR 2008-08-18 6,293 6,293 S/L 7.0000        
FENCING 2010-09-10 1,434 1,434 S/L 7.0000        
FENCE LINE REPAIR 2010-11-10 4,701 4,701 S/L 7.0000        
PIVOT PAYMENT 2013-05-23 8,000 8,000 S/L 15.0000        
IMPROVEMENTS 1990-01-01 55,535 55,535 S/L 7.0000        
WELL 1990-01-01 987 664 150DB 15.0000        
ELECTRICAL SERVICE 1990-06-01 1,549 956 S/L 25.0000        
IRRIGATION 1991-12-01 2,450 1,534 150DB 15.0000        
IRRIGATION SPRINKLER 1991-12-01 9,702 6,065 150DB 15.0000        
IMPROVEMENTS 1991-12-01 1,100 1,100 S/L 7.0000        
LAND 1966-01-01 12,314              
SHR HGHTS SKIRTING 2003-04-30 2,921 209 200DB 7.0000        
TRAILER ROOF 2001-12-19 2,300 460 200DB 10.0000        
2 SHEDS 2009-07-20 2,096 1,971   7.0000        
FENCE ON S LINE 2009-12-07 15,726 15,540   7.0000        
PIPE ADKINS DITCH 2010-04-27 2,986 2,686 S/L 15.0000 199      
ROAD BASE 2009-09-15 5,256              
LAND SURVEY 2010-10-25 1,963 1,963   7.0000        
2ND DUMP SITE 2011-08-16 2,500 1,982 S/L 15.0000 167      
DUMP SITE 2011-10-05 847 652 S/L 15.0000 57      
2 SHARE PARK RES 2013-04-18 8,600              
TRAIL SYSTEM 2007-08-31 2,480 2,480 S/L 15.0000        
WOODLAND PARK ENGINEERING 2007-06-16 26,590 26,590   7.0000        
SURVEYING, ENGINEERING 2008-06-30 24,896 24,896 S/L 7.0000        
LEGAL & CONSULTING 2008-07-25 3,688              
CONSTRUCTION COSTS 2009-01-20 242,880              
LIGHTING 2008-11-10 96,960              
WOODLAND PARK-SUBDIVISION 2009-12-10 6,773              
LAND 2010-06-17 65,000              
ESCROW RELEASED 2010-07-13 7,500 6,500 S/L 15.0000 500      
WPLLC HYDRO/MULCH/SEED 2011-04-12 2,640              
MASTER PLAN 2019-07-01 56,547              
MASTER PLAN 2020-07-01 25,506              
WATER RIGHTS AND IMPROVEMENTS 2023-06-30 161,659   S/L 15.0000 10,777      
ADAMS RANCH WATER RIGHTS 2023-12-14 9,730              
LAND 2019-07-31 113,081              
LANDS 2014-01-13 27,941              
LAND IMPROVEMENTS 2014-05-21 20,779              
50% OFFICE EQUIPMENT 2014-05-01 948 474 S/L 5.0000        

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TY 2023 GainLossSaleOtherAssetsSch
Name:
WHITNEY BENEFITS INC
 
AND SUBSIDIARY
EIN:
83-0168511
Name Date Acquired How Acquired Date Sold Purchaser Name Gross Sales Price Basis Basis Method Sales Expenses Total (net) Accumulated Depreciation
SALE OF PIVOT   PURCHASE 2024-05   10,000 12,152     5,447 7,599
50% SHARP OFFICE COPY MACHINE 2015-09 PURCHASE 2023-07     4,279     406 4,685
SALE OF OFFICE EQUIPMENT   PURCHASE 2023-10     3,732     412 4,144
50% COMPUTER SERVER 2018-02 PURCHASE 2024-02     1,662     665 2,327
PROJECT ACCOUNT - PLAZA PARKING LOT STRIPER 2010-06 PURCHASE 2023-07     3,855       3,855

TY 2023 InvestmentsCorpBondsSchedule
Name:
WHITNEY BENEFITS INC
 
AND SUBSIDIARY
EIN:
83-0168511
Name of Bond End of Year Book Value End of Year Fair Market Value
CORPORATE BONDS 65,436 65,436

TY 2023 InvestmentsCorpStockSchedule
Name:
WHITNEY BENEFITS INC
 
AND SUBSIDIARY
EIN:
83-0168511
Name of Stock End of Year Book Value End of Year Fair Market Value
CORPORATE STOCKS 101,835,949 101,835,949

TY 2023 InvestmentsGovtObligationsSch
Name:
WHITNEY BENEFITS INC
 
AND SUBSIDIARY
EIN:
83-0168511
US Government Securities - End of Year Book Value:

5,531,566
US Government Securities - End of Year Fair Market Value:

5,531,566
State & Local Government Securities - End of Year Book Value:


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


 


TY 2023 InvestmentsOtherSchedule2
Name:
WHITNEY BENEFITS INC
 
AND SUBSIDIARY
EIN:
83-0168511
Category/ Item Listed at Cost or FMV Book Value End of Year Fair Market Value
PAINTINGS FMV 4,678,500 4,678,500

TY 2023 LandEtcSchedule2
Name:
WHITNEY BENEFITS INC
 
AND SUBSIDIARY
EIN:
83-0168511
Category / Item Cost / Other Basis Accumulated Depreciation Book Value End of Year Fair Market Value
  1,089,945 503,793 586,152 19,055,964
  2,722,435   2,722,435  


TY 2023 LegalFeesSchedule
Name:
WHITNEY BENEFITS INC
 
AND SUBSIDIARY
EIN:
83-0168511
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
  3,730 3,250   480


TY 2023 OtherAssetsSchedule
Name:
WHITNEY BENEFITS INC
 
AND SUBSIDIARY
EIN:
83-0168511
Description Beginning of Year - Book Value End of Year - Book Value End of Year - Fair Market Value
WHITNEY PROJECT 1,610,882 1,245,494 1,170,000
BENEFICIAL INTEREST IN TRUST      


TY 2023 OtherExpensesSchedule
Name:
WHITNEY BENEFITS INC
 
AND SUBSIDIARY
EIN:
83-0168511
Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
DEV/SALE - COMMERCIAL LOTS        
COST OF GOODS SOLD 385,046   385,046  
EXPENSES        
ADVERTISING 12,972 6,486   6,486
BAD DEBT EXPENSE 27,700     27,700
BANK SERVICE CHARGES 201 101   100
COLLECTIONS 416     416
CREDIT REPORTS 3,195 1,598   1,597
DUES & SUBSCRIPTIONS 976 488   488
EXPENSES 990-T 19,846   19,846  
INSURANCE 38,358     38,358
POSTAGE 3,706 1,853   1,853
SUPPLIES 9,608 4,804   4,804
TECHNOLOGY EXPENSE 22,371 8,875   13,496
TELEPHONE 7,674 2,873   4,801
UNIFORMS 1,720     1,720


TY 2023 OtherIncomeSchedule2
Name:
WHITNEY BENEFITS INC
 
AND SUBSIDIARY
EIN:
83-0168511
Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
DEV/SALE - COMMERCIAL LOTS 305,000   305,000
OTHER INCOME 1,360   1,360
CONTRACT LABOR INCOME 13,661   13,661
SECURITY LITIGATION PROCEEDS 1,487   1,487


TY 2023 OtherLiabilitiesSchedule
Name:
WHITNEY BENEFITS INC
 
AND SUBSIDIARY
EIN:
83-0168511
Description Beginning of Year - Book Value End of Year - Book Value
CURRENT LIABILITIES 35,803 9,716
CREDIT CARD PAYABLE 2,764 3,750
ACCRUED COMPENSATED ABSENCES 22,978 28,943
DISTRIBUTIONS PAYABLE 3,516,651 4,130,052
LONG-TERM COMMITMENTS 20,330,638 16,200,586


TY 2023 OtherProfessionalFeesSchedule
Name:
WHITNEY BENEFITS INC
 
AND SUBSIDIARY
EIN:
83-0168511
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
ADVISORY FEES-FRONTIER ASSET 90,000 90,000    
ADVISORY FEES-CONGRESS 31,274 31,274    
FARMER & BETTS INC 2,645 1,323   1,322
CENTRAL PRODUCTS 712      
PCS 3,422 3,422    
PEAK CONSULTING 4,000 4,000    
MILLER APPRAISALS 3,550      
OPEN RANGE ART LLC 2,000      
PRUDENT CHAMPION INC 8,000 8,000    
TOM BALDING BITS & SPURS 570 570    


TY 2023 TaxesSchedule
Name:
WHITNEY BENEFITS INC
 
AND SUBSIDIARY
EIN:
83-0168511
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
TAXES - FOREIGN 608 608    
TAXES - GENERAL 443 222   221
PAYROLL TAXES 49,397 36,823   12,574