Working Theory Foundation
Working Theory Foundation is a private foundation based in Wilmington, Delaware. Its 2025 filing reports $462,500 in grants to charitable organizations, including organizations working in health, aging services, domestic violence support, and affordable housing.
Working Theory Foundation at a glance
In short: Working Theory Foundation gave $463K across 17 grants in 2025 (avg $27K), top state Maryland. Source: 2025 IRS Form 990-PF.
- Annual giving (2025)
- $462,500
- +1494.8% vs 2024
- Grants made (2025)
- 17
- +466.7% vs 2024
- Average grant
- $27,206
- +181.4% vs 2024
- Median grant
- $7,500
- Total assets
- $3,143,079
- -9.5% vs 2024
- Primary geography
- Maryland (44% of itemized 2025 grant dollars)
- Latest 990 filing
- Form 990-PF, 2025 View filing
Data from IRS Form 990-PF, 2025; updated October 2026.
How to apply to Working Theory Foundation
- Accepts unsolicited proposals
- No
- How to Apply
-
The foundation does not accept unsolicited requests for funds and states that it makes contributions only to preselected charitable organizations.
- Contact
Mailing address: Foundation Source 501 Silverside Rd, Wilmington, DE 19809-1377
Phone: (800) 839-1754
Application details from Grantable's research on the foundation's public materials; confirm on its website before applying.
Who Working Theory Foundation funds
How this funder distributes its grants
Top Recipients
Top 10 recipients in 2025
The largest 2025 recipient was Breakthrough T1D ($200K). Together the top 10 received $430K.
Grant Size Distribution
35 grants across all recorded years
The most common grant size was under $50K: 26 grants of 35 (74%).
Geographic Focus
Where this funder awards grants
The 2025 grants were distributed across multiple states. Maryland received 44% of grant dollars, New Hampshire 22%, California 14%, the District of Columbia 12%, and Pennsylvania 3%. Other listed 2025 recipients were in West Virginia, Illinois, and Florida.
Grant Distribution by State
Share of 2025 grant dollars across all 17 itemized grants.
States
Cities
How Working Theory Foundation gives
- Giving grew 185% from 2022 to 2025. Method
- In 2025 it paid out 292% of its IRS minimum distribution (the 5% rule). Method
From the foundation's IRS Form 990-PF filings. Methodology.
Giving History
Giving Over Time
Total grant dollars and number of grants per year
From 2022 to 2025, annual grant giving ranged from $29K (2024) to $463K (2025). In 2025 it made 17 grants totaling $463K.
Grants by year
Grant recipients and amounts by year
| Recipient | Purpose | Amount |
|---|---|---|
| Breakthrough T1D Hagerstown, MD | Charitable Event | $200,000 |
| Colorectal Cancer Alliance Inc Washington, DC | 2025 Blue Hope Bash | $50,000 |
| Starting Point Services for Victims of Domestic an Conway, NH | General & Unrestricted | $50,000 |
| Town of Lancaster Lancaster, NH | Affordable housing project | $50,000 |
| Connie Rice Institute for Urban Peace Los Angeles, CA | General & Unrestricted | $25,000 |
| Honor Foundation San Diego, CA | General & Unrestricted | $15,000 |
| Thomas Jefferson University Philadelphia, PA | 2026 Gozon Compassionate Awards fund | $15,000 |
| Commonweal Bolinas, CA | General & Unrestricted | $10,000 |
| Camc Foundation Inc Charleston, WV | Medical Education | $7,500 |
| Childrens Hospital Los Angeles Los Angeles, CA | Children's Fund | $7,500 |
Ready to take the next step with Working Theory Foundation?
Financial History
Multi-year comparison from IRS filings
| Filing year | Total Assets | Revenue | Expenses | Grants paid | Grants | Qualifying Distributions | Net Investment Income | Distributable Amount |
|---|---|---|---|---|---|---|---|---|
| 2025 | $3,143,079 | $180,851 | $509,111 | $462,500 | 17 | $480,336 | $155,476 | $164,718 |
| 2024 | $3,471,339 | $175,387 | $73,586 | $29,000 | 3 | $46,637 | $149,338 | $169,378 |
| 2023 | $3,369,538 | $22,526 | $392,665 | $347,500 | 6 | $365,331 | $48,122 | $175,115 |
| 2022 | $3,739,677 | $69,250 | $192,386 | $162,500 | 9 | $180,540 | $57,404 | $190,297 |
| 2021 | $3,862,813 | $406 | $70,010 | — | — | $15,130 | $406 | $191,625 |
| 2020 | $3,932,417 | $3,937,917 | $5,500 | — | — | — | $3,864,616 | — |
Under IRS private-foundation payout rules, Working Theory Foundation reported a distributable amount of $165K for 2025 — the minimum it must pay out in qualifying distributions.
Research compiled by Grantable AI from public sources. Last updated September 2026.
Mission & Focus Areas
No mission statement for the foundation is provided. Its 2025 grants went to organizations whose stated work included ending colorectal cancer and supporting patients and families (Colorectal Cancer Alliance); health, research, and environmental education (Commonweal); medical services (CAMC Foundation); and services for older adults (Iona Senior Services and Health in Aging Foundation). Other reported grants supported domestic violence victim services, an affordable housing project, and hospice care.
Grantmaking
In filing year 2025, the foundation made 17 grants totaling $462,500. Grant amounts ranged from $2,500 to $200,000, with a median of $7,500. Notable grants included $200,000 to Breakthrough T1D for a charitable event; $50,000 each to Colorectal Cancer Alliance for its 2025 Blue Hope Bash, Starting Point Services for Victims of Domestic Violence for general and unrestricted support, and the Town of Lancaster for an affordable housing project; and $25,000 to the Connie Rice Institute for Urban Peace for general and unrestricted support. Other grants included $15,000 to Thomas Jefferson University for its 2026 Gozon Compassionate Awards fund and $10,000 to Commonweal for general and unrestricted support.
Leadership & Key People
Leadership team and compensation from IRS filings
Philip Green was listed as director, president, secretary, and treasurer on the 2025 filing.
Working Theory Foundation is led by Philip Green, Director, President, Secretary & Treasurer on every filing since 2020 — the only officer listed, and uncompensated.
Officers on the 2025 filing
Philip Green
Director, President, Secretary & Treasurer
On filings since 2020
1 hr/week
No compensation reported
Data from IRS Form 990 filings, 2020–2025. "On filings since" is the earliest filing we hold that lists the person; hours are average hours per week as reported.
Frequently asked questions about Working Theory Foundation
How much does Working Theory Foundation give each year?
Working Theory Foundation gave $463K across 17 grants in 2025, according to its 2025 IRS Form 990-PF. In 2024 it gave $29K across 3 grants.
What is Working Theory Foundation's typical grant size?
Working Theory Foundation's median grant in 2025 was $7,500, and its average grant was $27,206, across 17 grants on its 2025 IRS Form 990-PF.
Where does Working Theory Foundation give grants?
Working Theory Foundation's top state is Maryland, with 44% of the grant dollars itemized on its 2025 IRS Form 990-PF. The next largest states were New Hampshire (22%) and California (14%). The most frequent recipient cities were Washington, DC (2 grants) and Los Angeles, CA (2 grants).
Does Working Theory Foundation give general operating support?
Yes: 59% of Working Theory Foundation's 2025 grants with a stated purpose (10 of 17) were for general or operating support, per its 2025 IRS Form 990-PF.
Who are Working Theory Foundation's largest grantees?
Working Theory Foundation's largest 2025 grantees include Breakthrough T1D ($200,000), Colorectal Cancer Alliance Inc ($50,000) and Starting Point Services for Victims of Domestic an ($50,000), according to its 2025 IRS Form 990-PF. Together they received 65% of its itemized 2025 grant dollars.
How large is Working Theory Foundation?
Working Theory Foundation reported $3.1M in total assets on its 2025 IRS Form 990-PF. It paid out $480K in qualifying distributions that year, against a required minimum of $165K (roughly 5% of its investment assets).
What does Working Theory Foundation fund?
No mission statement for the foundation is provided. See mission & focus areas ↑
How do I apply for a grant from Working Theory Foundation?
The foundation does not accept unsolicited requests for funds and states that it makes contributions only to preselected charitable organizations. Eligibility and process details are in the grantmaking section of this profile. See how to apply ↑
What is Working Theory Foundation's EIN?
Working Theory Foundation's EIN (Employer Identification Number) is 85-3325872. IRS Form 990 filing data is available on this page for 2020–2025.
Does Working Theory Foundation accept unsolicited proposals?
No, according to Grantable's research on the foundation's published guidelines. See how to apply ↑
Data last updated October 2026. Sourced from IRS Form 990-PF filings. Research dossier generated September 2026.
Data update history
(6)
When this profile's IRS filing data changed on Grantable
- Updated Form 990-PF for fiscal year 2020 (received by the IRS October 26, 2021)
- Updated Form 990-PF for fiscal year 2021 (received by the IRS October 6, 2022)
- Updated Form 990-PF for fiscal year 2022 (received by the IRS April 18, 2023)
- Updated Form 990-PF for fiscal year 2023 (received by the IRS September 12, 2024)
- Updated Form 990-PF for fiscal year 2024 (received by the IRS August 21, 2025)
- Added Form 990-PF for fiscal year 2025 (received by the IRS May 13, 2026)
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Cite this profile
Grantable. (2026). Working Theory Foundation funder profile. GrantGraph. Retrieved October 12, 2026, from https://grantable.co/funders/working-theory-foundation-morg_5c4076fccd8f4e1bb2f7ace97a4565ee
BibTeX
@misc{grantable_853325872_2026,
author = {{Grantable}},
title = {{Working Theory Foundation funder profile}},
howpublished = {GrantGraph},
year = {2026},
url = {https://grantable.co/funders/working-theory-foundation-morg_5c4076fccd8f4e1bb2f7ace97a4565ee},
note = {Accessed 2026-10-12. Data licensed CC BY 4.0}
}The figures on this page are open data under CC BY 4.0: reuse them with credit to Grantable and a link. Download the data.
Figures come from Working Theory Foundation's IRS filings (methodology). AI-written summaries, news items and logos are not covered by the open licence. Spot an error? Email hello@grantable.co.
Working Theory Foundation down — hundreds of funders to go?