Walter C Nugent Foundation

Columbus, IN
Tax-exempt since Jan. 1962
EIN: 35-6042114

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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.

Donations to this organization are tax deductible.

Revenue

$31.6k (2024)

Expenses

$33.4k (2024)

Total Assets

$433k (2024)

Total Liabilities

$0 (2024)

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

$31,601

Expenses

$33,379

Net Income

-$1,778

Net Assets

$433,031

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$609	1.9%
Dividends	$13,938	44.1%
Sales of Assets	$17,054	54.0%
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$28,232	84.6%
Compensation of Officers*	$600	1.8%
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$433,031
Total Liabilities	$0
Net Assets	$433,031

Compensation

Key Employees and Officers	Compensation	Other
Richard H Weaver (Director)	$100	$0
Sam Pentzer (Vice President)	$100	$0
Diane Bradley (Director)	$100	$0
Steve Carothers (Director)	$100	$0
James W Holland (Secretary)	$100	$0
Seth A Keele (Director)	$100	$0

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990-PF

Filed on April 29, 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

$19,335

Expenses

$31,889

Net Income

-$12,554

Net Assets

$434,892

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$623	3.2%
Dividends	$11,903	61.6%
Sales of Assets	$6,809	35.2%
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$28,339	88.9%
Compensation of Officers*	$300	0.9%
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$434,892
Total Liabilities	$0
Net Assets	$434,892

Compensation

Key Employees and Officers	Compensation	Other
Richard H Weaver (Director)	$50	$0
Sam Pentzer (Vice President)	$50	$0
Diane Bradley (Director)	$50	$0
Steve Carothers (Director)	$50	$0
James W Holland (Secretary)	$50	$0
Seth A Keele (Director)	$50	$0

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990-PF

Filed on March 26, 2024

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

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XML

Fiscal Year Ending Dec.
2022

Revenue

-$4,367

Expenses

$37,041

Net Income

-$41,408

Net Assets

$447,452

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$106
Dividends	$12,014
Sales of Assets	-$16,487
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$31,452	84.9%
Compensation of Officers*	$3,100	8.4%
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$447,452
Total Liabilities	$0
Net Assets	$447,452

Compensation

Key Employees and Officers	Compensation	Other
William A Helmbrecht (President/Treasurer)	$500	$0
Richard H Weaver (Director)	$500	$0
Sam Pentzer (Vice President)	$500	$0
Diane Bradley (Director)	$500	$0
Steve Carothers (Director)	$500	$0
James W Holland (Secretary)	$500	$0
Seth Keele (Director)	$100	$0

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990-PF

Filed on April 28, 2023

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

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XML

Fiscal Year Ending Dec.
2021

Revenue

$37,684

Expenses

$34,471

Net Income

$3,213

Net Assets

$488,879

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$6	0.0%
Dividends	$16,741	44.4%
Sales of Assets	$20,937	55.6%
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$29,252	84.9%
Compensation of Officers*	$600	1.7%
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$488,879
Total Liabilities	$0
Net Assets	$488,879

Compensation

Key Employees and Officers	Compensation	Other
William A Helmbrecht (Secretary/Treasurer)	$100	$0
Richard H Weaver (Director)	$100	$0
Sam Pentzer (President)	$100	$0
Diane Bradley (Director)	$100	$0
Steve Carothers (Director)	$100	$0
James W Holland (Director)	$100	$0

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990-PF

Filed on April 25, 2022

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

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XML

Fiscal Year Ending Dec.
2020

Revenue

$59,378

Expenses

$25,510

Net Income

$33,868

Net Assets

$484,358

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$70	0.1%
Dividends	$9,699	16.3%
Sales of Assets	$49,398	83.2%
Other Income	$211	0.4%

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$21,617	84.7%
Compensation of Officers*	$600	2.4%
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$484,359
Total Liabilities	$1
Net Assets	$484,358

Compensation

Key Employees and Officers	Compensation	Other
William A Helmbrecht (Secretary/Treasurer)	$100	$0
Richard H Weaver (Director)	$100	$0
Sam Pentzer (President)	$100	$0
Diane Bradley (Director)	$100	$0
Steve Carothers (Director)	$100	$0
James W Holland (Director)	$100	$0

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990-PF

Filed on May 5, 2021

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

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Schedules ▼

PDF XML

Fiscal Year Ending Dec.
2019

Revenue

$22,375

Expenses

$26,101

Net Income

-$3,726

Net Assets

$451,615

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$0
Dividends	$10,174	45.5%
Sales of Assets	$10,258	45.8%
Other Income	$1,943	8.7%

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$23,196	88.9%
Compensation of Officers*	$3,906	15.0%
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$451,616
Total Liabilities	$1
Net Assets	$451,615

Compensation

Key Employees and Officers	Compensation	Other
First Financial Bank (Trustees)	$3,356	$0
William A Helmbrecht (Secretary/ Treasurer)	$100	$0
Richard H Weaver (Director)	$100	$0
Sam Pentzer (President)	$100	$0
Steve Carothers (Director)	$100	$0
James W Holland (Director)	$100	$0
Diane Bradley (Director)	$50	$0
Robert L Spurgin (Director)	$0	$0

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990-PF

Filed on March 31, 2020

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

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Fiscal Year Ending Dec.
2018

Revenue

$56,492

Expenses

$28,837

Net Income

$27,655

Net Assets

$455,342

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$0
Dividends	$10,217	18.1%
Sales of Assets	$46,275	81.9%
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$25,983	90.1%
Compensation of Officers*	$4,458	15.5%
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$455,342
Total Liabilities	$0
Net Assets	$455,342

Compensation

Key Employees and Officers	Compensation	Other
First Financial Bank (Trustees)	$3,408	$0
William A Helmbrecht (Secretary/ Treasurer)	$150	$0
Robert L Spurgin (Director)	$150	$0
Richard H Weaver (Director)	$150	$0
Sam Pentzer (President)	$150	$0
Diane Bradley (Director)	$150	$0
Steve Carothers (Director)	$150	$0
James W Holland (Director)	$150	$0

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990-PF

Filed on May 10, 2019

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

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Schedules ▼

PDF XML

Fiscal Year Ending Dec.
2017

Revenue

$20,957

Expenses

$24,946

Net Income

-$3,989

Net Assets

$427,653

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$0
Dividends	$6,779	32.3%
Sales of Assets	$13,742	65.6%
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$22,870	91.7%
Compensation of Officers*	$4,151	16.6%
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$427,653
Total Liabilities	$0
Net Assets	$427,653

Compensation

Key Employees and Officers	Compensation	Other
First Financial Bank (Trustees)	$3,101	$0
William A Helmbrecht (Secretary/ Treasurer)	$150	$0
Robert L Spurgin (Director)	$150	$0
Richard H Weaver (Director)	$150	$0
Sam Pentzer (President)	$150	$0
Diane Bradley (Director)	$150	$0
Steve Carothers (Director)	$150	$0
James W Holland (Director)	$150	$0

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990-PF

Filed on May 10, 2018

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

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Fiscal Year Ending Dec.
2016

Revenue

$22,206

Expenses

$19,727

Net Income

$2,479

Net Assets

$431,642

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$0
Dividends	$7,960	35.8%
Sales of Assets	$12,272	55.3%
Other Income	$1,974	8.9%

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$17,193	87.2%
Compensation of Officers*	$5,067	25.7%
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$431,642
Total Liabilities	$0
Net Assets	$431,642

Compensation

Key Employees and Officers	Compensation	Other
First Financial Bank (Trustees)	$2,967	$0
William A Helmbrecht (Secretary/ Treasurer)	$300	$0
Robert L Spurgin (Director)	$300	$0
Richard H Weaver (Director)	$300	$0
Sam Pentzer (President)	$300	$0
Diane Bradley (Director)	$300	$0
Steve Carothers (Director)	$300	$0
James W Holland (Director)	$300	$0

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990-PF

Filed on May 11, 2017

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

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Fiscal Year Ending Dec.
2015

Revenue

$18,605

Expenses

$32,840

Net Income

-$14,235

Net Assets

$429,163

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$0
Dividends	$8,176	43.9%
Sales of Assets	$10,429	56.1%
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$30,711	93.5%
Compensation of Officers*	$4,257	13.0%
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$429,163
Total Liabilities	$0
Net Assets	$429,163

990-PF

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

PDF

Fiscal Year Ending Dec.
2014

Revenue

$95,635

Expenses

$24,148

Net Income

$71,487

Net Assets

$443,398

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$0
Dividends	$10,463	10.9%
Sales of Assets	$85,172	89.1%
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$21,985	91.0%
Compensation of Officers*	$4,326	17.9%
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$443,398
Total Liabilities	$0
Net Assets	$443,398

990-PF

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

PDF

Fiscal Year Ending Dec.
2013

Revenue

$32,126

Expenses

$24,769

Net Income

$7,357

Net Assets

$371,911

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$290	0.9%
Dividends	$11,438	35.6%
Sales of Assets	$20,398	63.5%
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$22,835	92.2%
Compensation of Officers*	$3,865	15.6%
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$371,911
Total Liabilities	$0
Net Assets	$371,911

990-PF

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

PDF

Fiscal Year Ending Dec.
2012

Revenue

$31,445

Expenses

$24,304

Net Income

$7,141

Net Assets

$364,554

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$484	1.5%
Dividends	$8,578	27.3%
Sales of Assets	$22,383	71.2%
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$22,275	91.7%
Compensation of Officers*	$4,057	16.7%
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$364,554
Total Liabilities	$0
Net Assets	$364,554

990-PF

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

PDF

Fiscal Year Ending Dec.
2011

Revenue

$11,898

Expenses

$19,901

Net Income

-$8,003

Net Assets

$357,413

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$646	5.4%
Dividends	$6,344	53.3%
Sales of Assets	$4,908	41.3%
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$17,865	89.8%
Compensation of Officers*	$4,071	20.5%
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$357,413
Total Liabilities	$0
Net Assets	$357,413

Nonprofit Explorer includes summary data for nonprofit tax returns and full Form 990 documents, in both PDF and digital formats.

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Types of Nonprofits

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Updated March 23, 2026

Walter C Nugent Foundation

Organization summary

Type of Nonprofit

Summary charts: organization finances over time

Revenue $31.6k (2024)

Expenses $33.4k (2024)

Total Assets $433k (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

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

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

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

Revenue

$31.6k (2024)

Expenses

$33.4k (2024)

Total Assets

$433k (2024)

Total Liabilities

$0 (2024)

Fiscal Year Ending Dec.
2024

Fiscal Year Ending Dec.
2023

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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

Fiscal Year Ending Dec.
2006

Fiscal Year Ending Dec.
2005

Fiscal Year Ending Dec.
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Fiscal Year Ending Dec.
2001