Department of the Treasury Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
Attach to Form 990 or Form 990-EZ. See separate instructions. Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
RED WIGGLER FOUNDATION INC
Employer identification number
52-1973795
Part I
Reason for Public Charity Status
(All organizations must complete this part.) See instructions.
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
10
11
e
By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).
f
If the organization received a written determination from the IRS that it is a Type I, Type II, or Type III supporting organization, check this box
..................................................
g
Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons?
(i) A person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the supported organization?
................
11g(i)
(ii)
A family member of a person described in (i) above?
......................
11g(ii)
(iii)
A 35% controlled entity of a person described in (i) or (ii) above?
................
11g(iii)
h
Provide the following information about the supported organization(s).
(i) Name of supported organization
(ii) EIN
(iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions))
(iv) Is the organization in col. (i) listed in your governing document?
(v) Did you notify the organization in col. (i) of your support?
(vi) Is the organization in col. (i) organized in the U.S.?
(vii) Amount of monetary support
Yes
No
Yes
No
Yes
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990EZ.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 2
Part II
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the
organization failed to qualify under Part III. If the organization fails to
qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
2
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......
3
The value of services or facilities furnished by a governmental unit to the organization without charge..
4
Total. Add lines 1 through 3
5
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included
on line 1 that exceeds 2% of the amount shown on line 11, column (f)..
6
Public support. Subtract line 5 from line 4.
Section B. Total Support
Calendar year
(or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
7
Amounts from line 4..
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
10
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)..
11
Total support (Add lines 7 through 10).
12
Gross receipts from related activities, etc. (see instructions)
..................
12
13
First five years.
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.................................................
Section C. Computation of Public Support Percentage
14
Public support percentage for 2013 (line 6, column (f) divided by line 11, column (f))
.........
14
15
Public support percentage for 2012 Schedule A, Part II, line 14
...............
15
16a
33 1/3% support test—2013.
If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization
.......................
b
33 1/3% support test—2012.
If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization
.....................
17a
10%-facts-and-circumstances test—2013.
If the organization did not check a box on line 13, 16a, or 16b, and line 14
is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain
in Part IV how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported
organization
.....................................................
b
10%-facts-and-circumstances test—2012.
If the organization did not check a box on line 13, 16a, 16b, or 17a, and line
15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here.
Explain in Part IV how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization
................................................
18
Private foundation.
If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions
.....................................................
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 3
Part III
Support Schedule for Organizations Described in Section 509(a)(2) (Complete only if you checked the box on line 9 of Part I or if the organization
failed to qualify under Part II. If the organization fails to qualify under
the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
407,936
505,533
513,897
357,934
454,980
2,240,280
2
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose......
89,538
80,319
80,150
95,235
87,617
432,859
3
Gross receipts from activities that are not an unrelated trade or business under section 513..
4
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
5
The value of services or facilities furnished by a governmental unit to the organization without charge..
6
Total. Add lines 1 through 5.
497,474
585,852
594,047
453,169
542,597
2,673,139
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
0
b
Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.
0
c
Add lines 7a and 7b..
0
8
Public support (Subtract line 7c from line 6.)
2,673,139
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
9
Amounts from line 6...
497,474
585,852
594,047
453,169
542,597
2,673,139
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
923
2,695
2,414
6,007
6,151
18,190
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
923
2,695
2,414
6,007
6,151
18,190
11
Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
12
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)
..
13
Total support. (Add lines 9, 10c, 11, and 12.)..
498,397
588,547
596,461
459,176
548,748
2,691,329
14
First five years.
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.............................................
Section C. Computation of Public Support Percentage
15
Public support percentage for 2013 (line 8, column (f) divided by line 13, column (f))
.........
15
99.320 %
16
Public support percentage from 2012 Schedule A, Part III, line 15
...............
16
99.510 %
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2013 (line 10c, column (f) divided by line 13, column (f))
......
17
0.680 %
18
Investment income percentage from 2012 Schedule A, Part III, line 17
.............
18
0.490 %
19a
33 1/3% support tests—2013.
If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
........
b
33 1/3% support tests—2012.
If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
.....
20
Private foundation.
If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions
.....
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 4
Part IV
Supplemental Information.
Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; and Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
Explanation
Schedule A (Form 990 or 990-EZ) 2013
Additional Data
Software ID:
Software Version:
-
TIN:
SCHEDULE O (Form 990 or 990-EZ)
Department of the Treasury Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
Attach to Form 990 or 990-EZ.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
RED WIGGLER FOUNDATION INC
Employer identification number
52-1973795
Return Reference
Explanation
FORM 990, PART III, LINE 4A
DESCRIPTION OF EXEMPT PURPOSE ACHIEVEMENTS OVER 1,000 YOUTH AND ADULTS WITH AND WITHOUT DISABILITIES WERE IMPACTED BY OUR INCLUSIVE FARM-BASED PROGRAMS IN FY14. OUR VISION IS TO CREATE FERTILE GROUND TO NOURISH A HEALTHY AND INCLUSIVE COMMUNITY WHICH WE ACCOMPLISH THROUGH OUR MISSION AND ACTIVE PEOPLE AND HEALTHY FOOD PROGRAMS: 1. MEANINGFUL EMPLOYMENT FOR ADULTS WITH DEVELOPMENTAL DISABILITIES GROWER PROGRAM - CUSTOMIZED EMPLOYMENT AND SKILLS TRAINING THAT FOCUSES ON THE ABILITY AND INTERESTS OF THE INDIVIDUAL. GROWER OPPORTUNITIES PROVIDE MEANINGFUL TRAINING, EMPLOYMENT, AND COMMUNITY SOCIAL INTERACTION. THESE EMPLOYEES EARN MONEY, PAY TAXES, LEARN NEW LIFE SKILLS, GAIN KNOWLEDGE OF THE NATURAL WORLD, AND ENJOY A HIGH LEVEL OF COMMUNITY INCLUSION IN A MEANINGFUL AND THERAPEUTIC SETTING. GROWERS PLANT SEEDS, CULTIVATE CROPS AND HARVEST THE PRODUCE THAT WILL BE SOLD OR DONATED TO THE COMMUNITY. FARM ACTIVITIES ARE OFTEN ACCOMPLISHED AS GROWERS WORK ALONGSIDE VOLUNTEERS BOTH, WITH AND WITHOUT DISABILITIES, IN THE FIELDS. RED WIGGLER GROWERS EXPERIENCE AN INCREASED SENSE OF INCLUSION WITHIN THE COMMUNITY AND A DECREASED SENSE OF ISOLATION. 2. EDUCATIONAL SERVICE LEARNING OPPORTUNITIES FOR YOUTH AND ADULTS WITH AND WITHOUT DISABILITIES EDUCATIONAL SERVICE LEARNING PROGRAM - EDUCATIONAL LESSONS ON ORGANIC FARMING METHODS AND INCLUSIVE HORTICULTURAL-BASED PHYSICAL ACTIVITIES IN THE FIELDS. THIS PROGRAM IS AN APPROVED MONTGOMERY COUNTY PUBLIC SCHOOL (MCPS) SERVICE LEARNING SITE FOR STUDENTS. WE ALSO PROVIDE FARM TOURS AND TECHNICAL ASSISTANCE IN THE FORM OF CONSULTATIONS FOR PERSPECTIVE FARMERS, OTHER NONPROFIT ORGANIZATIONS AND LOCAL COLLEGE CLASSES WHO WANT TO LEARN MORE ABOUT OUR SUSTAINABLE FARM MODEL. THIS PROGRAM INCLUDES OUR GROWER IN TRAINING AND ENRICHMENT PROGRAMS FOR ADULTS WITH INTELLECTUAL DISABILITIES TO CONNECT WITH THE FARM. 3. COMMUNITY SUPPORTED AGRICULTURE (CSA) PROGRAMS THAT PROVIDE FRESH, LOCALLY GROWN PRODUCE CSA PROGRAMS - GROWERS, STAFF AND VOLUNTEERS ANNUALLY PLANT, GROW AND HARVEST APPROXIMATELY 30,000 POUNDS OF USDA CERTIFIED ORGANIC VEGETABLES. THE PRODUCE IS THEN DISTRIBUTED TO A DIVERSE POPULATION OF MONTGOMERY COUNTY RESIDENTS. IN FY14 WE DISTRIBUTED 39% OF OUR HEALTHY PRODUCE TO LOW-INCOME POPULATIONS THROUGH OUR FARM TO GROUP HOME AND FARM TO FOOD BANK PROGRAMS. THE OTHER 61% IS AN EARNED INCOME PROGRAM THAT CREATES JOBS AND EDUCATIONAL OPPORTUNITIES. 4. ENVIRONMENTAL STEWARDSHIP ENVIRONMENTAL STEWARDSHIP PROGRAMS - RED WIGGLER SERVES AS AN EXAMPLE OF ENVIRONMENTAL STEWARDSHIP ON EVERY LEVEL FROM THE GROUND UP - USDA CERTIFIED ORGANIC FARMING PRACTICES AND EDUCATIONAL LESSONS IN THE FIELDS, PARTNERING WITH MARYLAND NATIONAL CAPITAL PARK AND PLANNING (M-NCPPC) FOR WETLAND & REFORESTATION HABITAT RESTORATION PROJECTS ON THE OVID HAZEN WELLS PARK AND LEADERSHIP IN ENERGY AND ENVIRONMENTAL DESIGN (LEED) CERTIFIED BUILDING STANDARDS.
FORM 990, PART VI, SECTION A, LINE 2
DIRECTORS JIM HOCHRON AND JEAN HOCHRON HAVE A FAMILY RELATIONSHIP.
FORM 990, PART VI, SECTION B, LINE 11
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 GOVERNANCE COMMITTEE RESEARCHES 3 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 PUBLIC UPON REQUEST.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.