Shugar Magic Foundation

Pacifica, CA
Tax-exempt since Sept. 2007
EIN: 26-0477432

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Type of Nonprofit

Designated as a 501(c)(3) Organizations for any of the following purposes: religious, educational, charitable, scientific, literary, testing for public safety, fostering national or international amateur sports competition (as long as it doesn't provide athletic facilities or equipment), or the prevention of cruelty to children or animals.

Category: Philanthropy, Voluntarism and Grantmaking Foundations / Private Grantmaking Foundations (NTEE)

Donations to this organization are tax deductible.

Revenue

$133k (2024)

Expenses

$347k (2024)

Total Assets

$1.07M (2024)

Total Liabilities

$0 (2024)

Years with missing data

Source: Form 990 tax filings from 2011 to 2024

Tax Filings by Year

Form 990 is an information return that most organizations claiming federal tax-exempt status must file yearly with the IRS. Nonprofit Explorer has IRS digitized Form 990 data for filings processed in 2012 and later. If this organization filed an amended return, it may not be reflected below. Duplicate download links may indicate a resubmission or amendment to this organization's original return. Form 990 data is from the IRS.

Fiscal Year Ending Dec.
2024

Revenue

$133,236

Expenses

$346,791

Net Income

-$213,555

Net Assets

$1,071,212

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$8,564	6.4%
Dividends	$11,964	9.0%
Sales of Assets	$112,708	84.6%
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$333,103	96.1%
Compensation of Officers*	$21,042	6.1%
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$1,071,212
Total Liabilities	$0
Net Assets	$1,071,212

Compensation

Key Employees and Officers	Compensation	Other
David Shugar (Executive Director)	$21,042	$0
Daniel Shugar (President)	$0	$0
Kathleen Shugar (Ceo & Secretary)	$0	$0
Pamela Knight (Director)	$0	$0
David Hochschild (Director)	$0	$0

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990-PF

Filed on May 8, 2025

Primary tax return for a private foundation's activities, finances, and governance

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Schedules ▼

XML

Fiscal Year Ending Dec.
2023

Revenue

$44,354

Expenses

$92,842

Net Income

-$48,488

Net Assets

$1,289,805

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$5,946	13.4%
Dividends	$15,025	33.9%
Sales of Assets	$23,252	52.4%
Other Income	$131	0.3%

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$77,969	84.0%
Compensation of Officers*	$21,042	22.7%
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$1,289,805
Total Liabilities	$0
Net Assets	$1,289,805

Compensation

Key Employees and Officers	Compensation	Other
David Shugar (Executive Director)	$21,042	$0
Daniel Shugar (President)	$0	$0
Kathleen Shugar (Ceo & Secretary)	$0	$0
Pamela Knight (Director)	$0	$0
David Hochschild (Director)	$0	$0

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990-PF

Filed on May 6, 2024

Primary tax return for a private foundation's activities, finances, and governance

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Schedules ▼

XML

Fiscal Year Ending Dec.
2022

Revenue

$45,779

Expenses

$162,616

Net Income

-$116,837

Net Assets

$1,342,776

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$4,737	10.3%
Dividends	$13,252	28.9%
Sales of Assets	$27,643	60.4%
Other Income	$147	0.3%

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$142,027	87.3%
Compensation of Officers*	$21,293	13.1%
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$1,342,776
Total Liabilities	$0
Net Assets	$1,342,776

Compensation

Key Employees and Officers	Compensation	Other
David Shugar (Executive Director)	$21,293	$0
Daniel Shugar (President)	$0	$0
Kathleen Shugar (Ceo & Secretary)	$0	$0
Pamela Knight (Director)	$0	$0
David Hochschild (Director)	$0	$0

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990-PF

Filed on May 12, 2023

Primary tax return for a private foundation's activities, finances, and governance

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Schedules ▼

XML

Fiscal Year Ending Dec.
2021

Revenue

$233,893

Expenses

$264,093

Net Income

-$30,200

Net Assets

$1,464,591

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$2,835	1.2%
Interest Revenue	$5,696	2.4%
Dividends	$18,400	7.9%
Sales of Assets	$206,894	88.5%
Other Income	$68	0.0%

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$240,496	91.1%
Compensation of Officers*	$21,410	8.1%
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$1,464,591
Total Liabilities	$0
Net Assets	$1,464,591

Compensation

Key Employees and Officers	Compensation	Other
David Shugar (Executive Director)	$21,410	$0
Daniel Shugar (President)	$0	$0
Kathleen Shugar (Ceo & Secretary)	$0	$0
Pamela Knight (Director)	$0	$0
Howard Wenger (Director)	$0	$0
David Hochschild (Director)	$0	$0

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990-PF

Filed on Nov. 15, 2022

Primary tax return for a private foundation's activities, finances, and governance

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Schedules ▼

XML

Fiscal Year Ending Dec.
2020

Revenue

$269,880

Expenses

$655,023

Net Income

-$385,143

Net Assets

$1,496,420

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$5,600	2.1%
Dividends	$16,390	6.1%
Sales of Assets	$247,769	91.8%
Other Income	$121	0.0%

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$635,631	97.0%
Compensation of Officers*	$21,386	3.3%
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$1,496,421
Total Liabilities	$1
Net Assets	$1,496,420

Compensation

Key Employees and Officers	Compensation	Other
David Shugar (Executive Director)	$21,386	$0
Daniel Shugar (President)	$0	$0
Kathleen Shugar (Ceo & Secretary)	$0	$0
Pamela Knight (Director)	$0	$0
Howard Wenger (Director)	$0	$0
David Hochschild (Director)	$0	$0

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990-PF

Filed on May 14, 2021

Primary tax return for a private foundation's activities, finances, and governance

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Schedules ▼

XML

Fiscal Year Ending Dec.
2019

Revenue

$159,826

Expenses

$280,212

Net Income

-$120,386

Net Assets

$1,887,312

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$6,241	3.9%
Dividends	$30,608	19.2%
Sales of Assets	$122,470	76.6%
Other Income	$507	0.3%

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$247,305	88.3%
Compensation of Officers*	$21,420	7.6%
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$1,887,313
Total Liabilities	$1
Net Assets	$1,887,312

Compensation

Key Employees and Officers	Compensation	Other
David Shugar (Executive Director)	$21,420	$0
Daniel Shugar (President)	$0	$0
Kathleen Shugar (Ceo & Secretary)	$0	$0
Pamela Knight (Director)	$0	$0
Howard Wenger (Director)	$0	$0
David Hochschild (Director)	$0	$0

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990-PF

Filed on May 7, 2020

Primary tax return for a private foundation's activities, finances, and governance

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Schedules ▼

PDF XML

Fiscal Year Ending Dec.
2018

Revenue

$199,981

Expenses

$154,161

Net Income

$45,820

Net Assets

$2,007,699

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$6,246	3.1%
Dividends	$28,444	14.2%
Sales of Assets	$165,156	82.6%
Other Income	$135	0.1%

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$120,775	78.3%
Compensation of Officers*	$19,674	12.8%
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$2,007,699
Total Liabilities	$0
Net Assets	$2,007,699

Compensation

Key Employees and Officers	Compensation	Other
David Shugar (Executive Director)	$19,674	$0
Daniel Shugar (President)	$0	$0
Kathleen Shugar (Ceo & Secretary)	$0	$0
Pamela Knight (Director)	$0	$0
Howard Wenger (Director)	$0	$0
David Hochschild (Director)	$0	$0

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990-PF

Filed on Nov. 4, 2019

Primary tax return for a private foundation's activities, finances, and governance

View Filing

Schedules ▼

PDF XML

Fiscal Year Ending Dec.
2017

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

990-PF

Primary tax return for a private foundation's activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2016

Revenue

$1,045,917

Expenses

$448,385

Net Income

$597,532

Net Assets

$2,178,129

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$1,000,000	95.6%
Interest Revenue	$6,731	0.6%
Dividends	$17,538	1.7%
Sales of Assets	$21,648	2.1%
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$429,879	95.9%
Compensation of Officers*	$0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$2,178,129
Total Liabilities	$0
Net Assets	$2,178,129

Compensation

Key Employees and Officers	Compensation	Other
Daniel Shugar (President)	$0	$0
Kathleen Shugar (Ceo & Secretary)	$0	$0

990-PF

Filed on Aug. 7, 2017

Primary tax return for a private foundation's activities, finances, and governance

View Filing

Schedules ▼

PDF XML

Fiscal Year Ending Dec.
2015

Revenue

$1,024,327

Expenses

$95,800

Net Income

$928,527

Net Assets

$1,589,173

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$1,000,000	97.6%
Interest Revenue	$8	0.0%
Dividends	$9,460	0.9%
Sales of Assets	$14,859	1.5%
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$85,117	88.8%
Compensation of Officers*	$0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$1,589,173
Total Liabilities	$0
Net Assets	$1,589,173

Compensation

Key Employees and Officers	Compensation	Other
Daniel Shugar (President)	$0	$0
Kathleen Shugar (Ceo & Secretary)	$0	$0

990-PF

Filed on Nov. 14, 2016

Primary tax return for a private foundation's activities, finances, and governance

View Filing

Schedules ▼

PDF XML

Fiscal Year Ending Dec.
2014

Revenue

$44,929

Expenses

$43,143

Net Income

$1,786

Net Assets

$644,412

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$62	0.1%
Dividends	$15,734	35.0%
Sales of Assets	$29,133	64.8%
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$27,142	62.9%
Compensation of Officers*	$0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$644,412
Total Liabilities	$0
Net Assets	$644,412

990-PF

Primary tax return for a private foundation's activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2013

Revenue

$65,190

Expenses

$48,578

Net Income

$16,612

Net Assets

$653,238

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$9,893	15.2%
Dividends	$12,278	18.8%
Sales of Assets	$43,019	66.0%
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$38,815	79.9%
Compensation of Officers*	$0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$653,238
Total Liabilities	$0
Net Assets	$653,238

990-PF

Primary tax return for a private foundation's activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2012

Revenue

$23,636

Expenses

$76,138

Net Income

-$52,502

Net Assets

$645,513

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$8,595	36.4%
Dividends	$13,840	58.6%
Sales of Assets	$1,201	5.1%
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$65,572	86.1%
Compensation of Officers*	$0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$645,513
Total Liabilities	$0
Net Assets	$645,513

990-PF

Primary tax return for a private foundation's activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2011

Revenue

$31,045

Expenses

$82,364

Net Income

-$51,319

Net Assets

$698,015

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$9,836	31.7%
Dividends	$18,099	58.3%
Sales of Assets	$3,110	10.0%
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$72,683	88.2%
Compensation of Officers*	$0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$698,015
Total Liabilities	$0
Net Assets	$698,015

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Shugar Magic Foundation

Organization summary

Type of Nonprofit

Summary charts: organization finances over time

Revenue $133k (2024)

Expenses $347k (2024)

Total Assets $1.07M (2024)

Total Liabilities $0 (2024)

Tax Filings by Year

Fiscal Year Ending Dec. 2024

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending Dec. 2023

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending Dec. 2022

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending Dec. 2021

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending Dec. 2020

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending Dec. 2019

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending Dec. 2018

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending Dec. 2017

No Extracted Financial Data

Document Links

990-PF

Fiscal Year Ending Dec. 2016

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending Dec. 2015

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending Dec. 2014

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Document Links

990-PF

Fiscal Year Ending Dec. 2013

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Document Links

990-PF

Fiscal Year Ending Dec. 2012

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Revenue

$133k (2024)

Expenses

$347k (2024)

Total Assets

$1.07M (2024)

Total Liabilities

$0 (2024)

Fiscal Year Ending Dec.
2024

Fiscal Year Ending Dec.
2023

Fiscal Year Ending Dec.
2022

Fiscal Year Ending Dec.
2021

Fiscal Year Ending Dec.
2020

Fiscal Year Ending Dec.
2019

Fiscal Year Ending Dec.
2018

Fiscal Year Ending Dec.
2017

Fiscal Year Ending Dec.
2016

Fiscal Year Ending Dec.
2015

Fiscal Year Ending Dec.
2014

Fiscal Year Ending Dec.
2013

Fiscal Year Ending Dec.
2012

Fiscal Year Ending Dec.
2011

Fiscal Year Ending Dec.
2010

Fiscal Year Ending Dec.
2009

Fiscal Year Ending Dec.
2008

Fiscal Year Ending Dec.
2007