Here's another site that gives free lessons.
whistle tutor You can find lots of sites with free sheet music, just google. You can also find people playing on youtube.
GS10 picked up irish jigs really easily on the penny whistle, now he's learning other styles. He had a year of music theory when he was 7-8, as well as piano instruction at that time. He started the flute this past fall, the theory stayed with him so he's not doing extra theory right now.
I'd suggest a tutor sooner, rather than later.