Civic Intelligence

Red Wiggler Foundation Inc

EIN 52-1973795 • 501(c)3 • Clarksburg, MD

Profile

Red wiggler is a sustainable care farm where people with and without developmental disabilities come together to work, learn, and grow healthy food.

PO Box 968Clarksburg, MD 20871

www.redwiggler.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

51st percentile

0.07x

Higher debt load relative to assets than 51% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

48th percentile

0.07x

Higher debt load relative to revenue than 48% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

70th percentile

17%

Higher net margin than 70% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

81st percentile

23%

Faster asset growth than 81% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

83rd percentile

44%

Faster revenue growth than 83% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Up

$1,218,420

Up $180,063 (+17%) from 2023

Liabilities

Up

$142,638

Up $69,332 (+95%) from 2023

Net Assets

Up

$1,075,782

Up $110,731 (+11%) from 2023

Revenue

Up

$1,096,915

Up $8,964 (+0.8%) from 2023

Expenses

Up

$1,024,945

Up $124,854 (+14%) from 2023

Net Income

Down

$71,970

Down $115,890 (-62%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$2.0M$1.5M$1.0M$500K$0Assets 2010: $1,260,632Liabilities 2010: $25,751Net Assets 2010: $1,234,8812010Assets 2011: $1,541,966Liabilities 2011: $131,964Net Assets 2011: $1,410,0022011Assets 2012: $1,601,414Liabilities 2012: $90,957Net Assets 2012: $1,510,4572012Assets 2013: $1,471,287Liabilities 2013: $29,696Net Assets 2013: $1,441,5912013Assets 2014: $1,456,212Liabilities 2014: $37,898Net Assets 2014: $1,418,3142014Assets 2015: $1,334,252Liabilities 2015: $49,237Net Assets 2015: $1,285,0152015Assets 2016: $1,284,595Liabilities 2016: $49,103Net Assets 2016: $1,235,4922016Assets 2017: $1,208,352Liabilities 2017: $71,122Net Assets 2017: $1,137,2302017Assets 2018: $1,114,119Liabilities 2018: $58,822Net Assets 2018: $1,055,2972018Assets 2019: $1,021,504Liabilities 2019: $60,271Net Assets 2019: $961,2332019Assets 2020: $1,011,014Liabilities 2020: $144,894Net Assets 2020: $866,1202020Assets 2021: $988,958Liabilities 2021: $66,827Net Assets 2021: $922,1312021Assets 2022: $841,098Liabilities 2022: $77,558Net Assets 2022: $763,5402022Assets 2023: $1,038,357Liabilities 2023: $73,306Net Assets 2023: $965,0512023Assets 2024: $1,218,420Liabilities 2024: $142,638Net Assets 2024: $1,075,7822024

Highlighted filing

2024

Assets$1,218,420
Liabilities$142,638
Net Assets$1,075,782

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.5M$1.0M$500K$0-$500KExpenses 2010: $413,4112010Revenue 2011: $609,277Expenses 2011: $434,156Net Income 2011: $175,1212011Expenses 2012: $523,2712012Expenses 2013: $545,3672013Revenue 2014: $552,847Expenses 2014: $576,124Net Income 2014: -$23,2772014Revenue 2015: $488,016Expenses 2015: $621,315Net Income 2015: -$133,2992015Revenue 2016: $594,559Expenses 2016: $644,082Net Income 2016: -$49,5232016Revenue 2017: $604,146Expenses 2017: $702,408Net Income 2017: -$98,2622017Revenue 2018: $638,552Expenses 2018: $720,485Net Income 2018: -$81,9332018Revenue 2019: $690,660Expenses 2019: $784,724Net Income 2019: -$94,0642019Revenue 2020: $718,272Expenses 2020: $813,385Net Income 2020: -$95,1132020Revenue 2021: $864,103Expenses 2021: $789,642Net Income 2021: $74,4612021Revenue 2022: $755,105Expenses 2022: $883,505Net Income 2022: -$128,4002022Revenue 2023: $1,087,951Expenses 2023: $900,091Net Income 2023: $187,8602023Revenue 2024: $1,096,915Expenses 2024: $1,024,945Net Income 2024: $71,9702024

Highlighted filing

2024

Revenue$1,096,915
Expenses$1,024,945
Net Income$71,970

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.22$0.14$1.08$1.10$1.02$0.07
2023Detailed filing. Detailed filing data is available for this year.$1.04$0.07$0.97$1.09$0.90$0.19
2022Detailed filing. Detailed filing data is available for this year.$0.84$0.08$0.76$0.76$0.88$0.13
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.99$0.07$0.92$0.86$0.79$0.07
2020Detailed filing. Detailed filing data is available for this year.$1.01$0.14$0.87$0.72$0.81$0.10
2019Detailed filing. Detailed filing data is available for this year.$1.02$0.06$0.96$0.69$0.78$0.09
2018Detailed filing. Detailed filing data is available for this year.$1.11$0.06$1.06$0.64$0.72$0.08
2017Detailed filing. Detailed filing data is available for this year.$1.21$0.07$1.14$0.60$0.70$0.10
2016Detailed filing. Detailed filing data is available for this year.$1.28$0.05$1.24$0.59$0.64$0.05
2015Detailed filing. Detailed filing data is available for this year.$1.33$0.05$1.29$0.49$0.62$0.13
2014Detailed filing. Detailed filing data is available for this year.$1.46$0.04$1.42$0.55$0.58$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.47$0.03$1.44$0.55
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.60$0.09$1.51$0.52
2011Summary only. Only limited summary data is available for this year.$1.54$0.13$1.41$0.61$0.43$0.18
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.26$0.03$1.23$0.41
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Apr 22, 2025
Return Version
2023v6.0
Gross Receipts
$1,106,927
Mission and Program Overview

Mission

Red wiggler is a sustainable care farm where people with and without developmental disabilities come together to work, learn, and grow healthy food.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$491,640$679,323▲ $187,683
Pledges and Grants Receivable-$180,000-
Land, Buildings, and Equipment, Net$213,613$114,434▼ $99,179
Investments Other Securities$85,730$105,529▲ $19,799
Cash and Non-Interest-Bearing Accounts$202,543$97,678▼ $104,865
Prepaid Expenses and Deferred Charges$24,739$22,682▼ $2,057
Accounts Receivable$20,092$18,774▼ $1,318
Total Assets$1,038,357$1,218,420▲ $180,063
Liabilities
Accounts Payable and Accrued Expenses$53,056$96,638▲ $43,582
Deferred Revenue$20,250$46,000▲ $25,750
Total Liabilities$73,306$142,638▲ $69,332
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$949,297$893,973▼ $55,324
Net Assets With Donor Restrictions$15,754$181,809▲ $166,055
Total Net Assets Fund Balance$965,051$1,075,782▲ $110,731
Total Liabilities and Net Assets / Fund Balance$1,038,357$1,218,420▲ $180,063

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$76,244$1,295,370$1,371,614
Equipment$38,190$179,362$217,552
Other Securities$105,529--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
William WoodroofExecutive DirectorFT$101,372$16,869$118,241

Board Members and Trustees

NameTitle
Kate GriffinPresident
Kim GuayVice President
Chris SnowberDirector
Hannah BreckenridgeDirector
KRISTIN O'KEEFEDirector
Kristin ProtasDirector
Lisa BurkeDirector
THOMAS O'GARASecretary
Ben LaimonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$975,577
Program Service Revenue
$93,602
Investment Income
$13,297
Other Revenue
$14,439
All Other Contributions
$808,309
Change in Net Assets
$71,970

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,096,915
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$37,727
Total Revenue per Audited Statements
$1,134,642
Total Revenue per Form 990
$1,096,915
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$672,679
Other Expenses$352,266
Total Fundraising Expense$45,950
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$389,198$59,671$1,032$449,901
Depreciation Depletion$119,419$1,265-$120,684
Current Officers, Directors, Trustees, and Key Employees$59,121$29,560$29,560$118,241
Fees for Services Other$81,487$5,984$8,275$95,746
Other Employee Benefits$40,835$7,797$578$49,210
Payroll Taxes$33,473$6,079$2,115$41,667
Office Expenses$12,463$5,359$2,124$19,946
Insurance$6,065$10,442$372$16,879
Occupancy$13,032$790$244$14,066
Pension Plan Contributions$7,656$5,376$628$13,660
Other Expenses$4,225$5,000$31$9,225
Fees for Services Accounting-$7,473-$7,473
Travel$3,588--$3,588
Advertising$667$280$991$1,938
Fees for Service Investment Mgmnt Fees-$1,034-$1,034
Total Functional Expenses$832,731$146,264$45,950$1,024,945

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$1,024,945
Expenses per Audited Statements$1,023,911
Total Expenses per Audited Statements$1,023,911
Expenses Not Reported on Financial Statements$1,034
Other Expense Adjustments$1,034
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$11,450
Fundraising Direct Expenses$10,012
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Harvest Celebration$11,450$11,450$10,012$1,438
Total Events$11,450$11,450$10,012$1,438
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
William WoodroofExecutive DirectorRENTALTHE SOLAR HOUSE WAS DESIGNED BY AN INTERDISCIPLINARY TEAM OF UNIVERSITY OF MARYLAND STUDENTS IN ARCHITECTURE, ENGINEERING AND RELATED FIELDS, AND BUILT BY STUDENTS AND PARTNERS, FOR THE U.S. DEPARTMENT OF ENERGY SOLAR DECATHLON IN 2005. IN 2005, THE UNIVERSITY OF MARYLAND DONATED THE SOLAR HOUSE TO RED WIGGLER TO PROVIDE CARETAKER HOUSING AT THE FARM AND DEMONSTRATE THE COMPATIBILITY OF NEW TECHNOLOGIES TO LESSEN THE IMPACT OF BUILDINGS IN AN AGRICULTURAL ENVIRONMENT. THE SOLAR HOUSE IS LEASED TO RED WIGGLER'S EXECUTIVE DIRECTOR AT A MARKET BASED RENT.No$6,600
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
Yes
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

Form 990 is prepared by an independent cpa, reviewed by the executive director and the board before it is filed.

Form 990, Part VI, Section B, Line 12C

During board meetings any potential conflicts of interest are inquired about.

Form 990, Part VI, Section B, Line 15

The board's finance committee researches sources of comparable data of similar area executive directors which the entire board uses to determine appropriate salaries during the annual board budget meetings.

Form 990, Part VI, Section C, Line 19

Governing documents and financial statements are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Red Wiggler Foundation Inc
EIN
52-1973795
Phone
3019162216
Address
PO BOX 968, CLARKSBURG, MD 20871
Doing Business As
Red Wiggler Community Farm

Signing Officer

Name
William E Woodroof
Title
Executive Director
Phone
3019162216
Signed
2025-04-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
William E Woodroof
Formed
1996
Legal Domicile
Md
Voting Board Members
9
Independent Board Members
9
Employees
32
Volunteers
0

Preparer

Firm
Jones & Mcintyre Pllc
Address
6506 LOISDALE ROAD SUITE 330, SPRINGFIELD, VA 22150
Preparer
Linda D Mcintyre CPA
Phone
7038664500
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4A

Description of exempt purpose achievements: red wiggler is a certified organic care farm where people with and without developmental disabilities come together to work, learn and grow healthy food. This mission is carried out through the following five, cross-functional programs. 1. Grower program: red wiggler employs adults with developmental disabilities, providing meaningful work, fair wages, and vocational support for a historically under-employed population. The job title "grower" explains the integral role played by these employees. Growers are involved in all aspects of farming and distribution, including planting, harvesting, field and facilities maintenance, tool usage, and greenhouse management. Growers are paired with a mentor and together they review 52 farming tasks, discuss their interests, and set measurable and realistic goals for the season. These goals range from being introduced to a new farming tool such as a wire weeder, to writing a resume. Regular check ins between the mentor and mentee promote open conversation regarding job satisfaction and progress on their goals. Formal mid-season and post season check ins are also scheduled. Through setting, tracking, and evaluating annual goals, growers strive toward independent work and take pride in the progress they have made. They gain a professional identity as farmers and find meaning in their ability to give back to the community through the growing and distribution of healthy food. Fy24 highlight - 100% of growers were introduced to a new skill or developed an existing skill further. 2. Education program: education is at the core of all programming at red wiggler. Red wiggler prioritizes serving youth with disabilities in ways that will enhance their education and personal growth. Fy24 highlight - 209 youth engaged in educational programming at red wiggler and 25% of these participants were youth with disabilities. 3. Service-learning program: red wiggler provides inclusive volunteer opportunities to youth and adults with and without developmental disabilities. Volunteers support the day-to-day operations at the farm and are an integral part of our community. Fy24 highlight - community members volunteered a total of 2,873 hours and 99% of volunteers worked alongside growers while engaging in farming tasks. 4. Csa program: red wiggler is committed to the equitable distribution of healthy food. Additionally, red wiggler's traditional csa program provides opportunities for inclusive interactions. Fy24 highlights - 54% of our total vegetable yield was delivered to low-income montgomery county residents and 100% of csa pickups were staffed by a grower. 5. The care farming network (cfn): the care farming network advances the therapeutic use of farming practices by connecting new and established agriculturally based programs to build capacity, increase quality, and provide technical support. The care farming network is a catalyst for creating and sharing resources for care farms to be successful. Fy24 highlights - cfn expanded 32% and now includes 311 farms in the national network.

Financial Statement Notes

PART X, LINE 2:

Red wiggler believes that it has appropriate support for any income tax positions taken, and, as such, does not have any uncertain income tax positions that are material to the financial statements. Red wiggler's income tax returns are generally subject to examination by the internal revenue service and other state and local taxing authorities for three years after they were filed.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

INVESTMENT FEES

PART XII, LINE 4B - OTHER ADJUSTMENTS:

INVESTMENT FEES

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IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0RED WIGGLER BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY INCOME TAX POSITIONS TAKEN, AND, AS SUCH, DOES NOT HAVE ANY UNCERTAIN INCOME TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. RED WIGGLER'S INCOME TAX RETURNS ARE GENERALLY SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE AND OTHER STATE AND LOCAL TAXING AUTHORITIES FOR THREE YEARS AFTER THEY WERE FILED.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1INVESTMENT FEES
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2INVESTMENT FEES
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:

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