And he will help that progression continue by allowing manager Paul Jewell to strengthen in the summer.
It's shoot or bust for Latics on Sunday afternoon (kick-off 1pm) when West Ham visit the JJB Stadium.
They go into the game in seventh place, needing a win and results elsewhere to go their way if they're to claim a play-off slot.
Whatever happens, Whelan insists it has been a great season for the club and will help them kick on next term.
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"I spoke to Paul Jewell about that yesterday, and while the lads have given us 100 per cent this season, there are areas we can strengthen.
"We have to be sensible in football these days, and if we can get the right players for the right prices, we will do that.
"Paul has done a tremendous job this season and I will continue to help him take the club forward.
"We have just lacked a bit of quality at times because of the size of the squad, and we've not been able to replace key players at times.
"I also think we've been unlucky with some of the decisions which have gone against us."
Looking ahead to Sunday, Whelan said: "If someone had told me a year ago we'd be playing West Ham with a chance of getting in the play-offs, I'd have settled for that.
"Our last three games of the season have been Sunderland, Nottingham Forest and West Ham, who would have thought that a few years ago?
"It shows how far this club has come and it's now up to the fans to get behind the lads at the weekend.
"I'm trying to keep calm before then, but football is football and anything can happen. But whatever does happen, we've had a great season and I would have taken this position. Paul was very fair with some of the comments he made last weekend after the Forest game.
"He said if we don't make the play-offs, it will have been because we weren't quite good enough in certain areas."
Sunday's game should see Latics attract their highest crowd since moving to the JJB.
Ticket sales have already passed the 15,100 mark and the club are confident of around 18,000 turning up.
Latics' largest attendance at the JJB so far is 16,922 for last season's Worthington Cup quarter final against Blackburn.
And the highest for a league game was the 15,593 gate for Preston's visit in the Second Division four years ago. The Hammers have sold-out their allocation of 7,469 tickets for the East Stand.
Latics will continue selling seats for the home sections until Saturday, with the ticket office shut on the day of the game.
Surprisingly, the game hasn't been chosen for live broadcast by Sky Sports, with Ipswich v Cardiff and Coventry v Crystal Palace being shown instead.
Source: Wigan Evening Post.
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