Kugelman Family Foundation

Newport Coast, CA
Tax-exempt since Dec. 2012
EIN: 45-3958542

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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

$136k (2024)

Expenses

$112k (2024)

Total Assets

$421k (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

$135,952

Expenses

$112,386

Net Income

$23,566

Net Assets

$420,530

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$99,780	73.4%
Interest Revenue	$527	0.4%
Dividends	$9,561	7.0%
Sales of Assets	$26,084	19.2%
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$105,960	94.3%
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	$420,530
Total Liabilities	$0
Net Assets	$420,530

Compensation

Key Employees and Officers	Compensation	Other
Lawrence N Kugelman (Treasurer)	$0	$0
Dulcie A Kugelman (President & Ceo)	$0	$0

990-PF

Filed on Nov. 16, 2025

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

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Fiscal Year Ending Dec.
2023

Revenue

$239,672

Expenses

$148,112

Net Income

$91,560

Net Assets

$396,964

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$64,271	26.8%
Interest Revenue	$495	0.2%
Dividends	$5,501	2.3%
Sales of Assets	$169,405	70.7%
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$143,820	97.1%
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	$396,964
Total Liabilities	$0
Net Assets	$396,964

Compensation

Key Employees and Officers	Compensation	Other
Lawrence N Kugelman (Treasurer)	$0	$0
Dulcie A Kugelman (President & Ceo)	$0	$0

990-PF

Filed on Nov. 16, 2024

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

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XML

Fiscal Year Ending Dec.
2022

Revenue

$22,907

Expenses

$62,551

Net Income

-$39,644

Net Assets

$305,404

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$207	0.9%
Dividends	$7,154	31.2%
Sales of Assets	$15,546	67.9%
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$55,902	89.4%
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	$305,404
Total Liabilities	$0
Net Assets	$305,404

Compensation

Key Employees and Officers	Compensation	Other
Lawrence N Kugelman (Treasurer)	$0	$0
Dulcie A Kugelman (President & Ceo)	$0	$0

990-PF

Filed on Oct. 14, 2023

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

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PDF XML

Fiscal Year Ending Dec.
2021

Revenue

$206,563

Expenses

$188,319

Net Income

$18,244

Net Assets

$345,048

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$62,580	30.3%
Interest Revenue	$30	0.0%
Dividends	$13,266	6.4%
Sales of Assets	$130,687	63.3%
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$184,025	97.7%
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	$345,048
Total Liabilities	$0
Net Assets	$345,048

Compensation

Key Employees and Officers	Compensation	Other
Lawrence N Kugelman (Treasurer)	$0	$0
Dulcie A Kugelman (President & Ceo)	$0	$0

990-PF

Filed on Nov. 13, 2022

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

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Fiscal Year Ending Dec.
2020

Revenue

$119,436

Expenses

$225,445

Net Income

-$106,009

Net Assets

$326,803

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$51,050	42.7%
Interest Revenue	$485	0.4%
Dividends	$5,858	4.9%
Sales of Assets	$62,043	51.9%
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$220,790	97.9%
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	$326,804
Total Liabilities	$1
Net Assets	$326,803

Compensation

Key Employees and Officers	Compensation	Other
Lawrence N Kugelman (Treasurer)	$0	$0
Dulcie A Kugelman (President & Ceo)	$0	$0

990-PF

Filed on Nov. 13, 2021

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

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PDF XML

Fiscal Year Ending Dec.
2019

Revenue

$207,445

Expenses

$110,820

Net Income

$96,625

Net Assets

$432,819

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$84,797	40.9%
Interest Revenue	$1,378	0.7%
Dividends	$6,502	3.1%
Sales of Assets	$114,768	55.3%
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$107,100	96.6%
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	$432,829
Total Liabilities	$10
Net Assets	$432,819

Compensation

Key Employees and Officers	Compensation	Other
Lawrence N Kugelman (Treasurer)	$0	$0
Dulcie A Kugelman (President & Ceo)	$0	$0

990-PF

Filed on Oct. 14, 2020

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

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Fiscal Year Ending Dec.
2018

Revenue

$98,269

Expenses

$82,210

Net Income

$16,059

Net Assets

$336,193

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$18,543	18.9%
Interest Revenue	$438	0.4%
Dividends	$6,481	6.6%
Sales of Assets	$72,807	74.1%
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$79,700	96.9%
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	$336,203
Total Liabilities	$10
Net Assets	$336,193

Compensation

Key Employees and Officers	Compensation	Other
Lawrence N Kugelman (Treasurer)	$0	$0
Dulcie A Kugelman (President & Ceo)	$0	$0

990-PF

Filed on Oct. 14, 2019

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

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Fiscal Year Ending Dec.
2017

Revenue

$65,234

Expenses

$87,860

Net Income

-$22,626

Net Assets

$320,134

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$23,066	35.4%
Interest Revenue	$0
Dividends	$6,705	10.3%
Sales of Assets	$35,463	54.4%
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$85,850	97.7%
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	$320,134
Total Liabilities	$0
Net Assets	$320,134

Compensation

Key Employees and Officers	Compensation	Other
Lawrence N Kugelman (Treasurer)	$0	$0
Dulcie A Kugelman (President & Ceo)	$0	$0

990-PF

Filed on June 24, 2018

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

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Fiscal Year Ending Dec.
2016

Revenue

$56,421

Expenses

$53,050

Net Income

$3,371

Net Assets

$342,760

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$20,824	36.9%
Interest Revenue	$0
Dividends	$6,565	11.6%
Sales of Assets	$29,032	51.5%
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$51,050	96.2%
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	$342,760
Total Liabilities	$0
Net Assets	$342,760

Compensation

Key Employees and Officers	Compensation	Other
Lawrence N Kugelman (Treasurer)	$0	$0
Dulcie A Kugelman (President & Ceo)	$0	$0

990-PF

Filed on Oct. 16, 2017

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

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Fiscal Year Ending Dec.
2015

Revenue

-$1,438

Expenses

$68,025

Net Income

-$69,463

Net Assets

$339,389

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$0
Dividends	$6,671
Sales of Assets	-$8,109
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$66,025	97.1%
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	$339,389
Total Liabilities	$0
Net Assets	$339,389

Compensation

Key Employees and Officers	Compensation	Other
Lawrence N Kugelman (Treasurer)	$0	$0
Dulcie A Kugelman (President & Ceo)	$0	$0

990-PF

Filed on June 17, 2016

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

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Fiscal Year Ending Dec.
2014

Revenue

$8,777

Expenses

$34,310

Net Income

-$25,533

Net Assets

$408,852

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$0
Dividends	$9,692	> 100%
Sales of Assets	-$915
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$32,300	94.1%
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	$408,852
Total Liabilities	$0
Net Assets	$408,852

Compensation

Key Employees and Officers	Compensation	Other
Lawrence N Kugelman (Treasurer)	$0	$0
Dulcie A Kugelman (President & Ceo)	$0	$0

990-PF

Filed on Sept. 19, 2015

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

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Fiscal Year Ending Dec.
2013

Revenue

$3,685

Expenses

$65,965

Net Income

-$62,280

Net Assets

$434,385

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$0
Dividends	$3,685	100%
Sales of Assets	$0
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$54,955	83.3%
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	$434,385
Total Liabilities	$0
Net Assets	$434,385

Compensation

Key Employees and Officers	Compensation	Other
Lawrence N Kugelman (Treasurer)	$0	$0
Dulcie A Kugelman (President & Ceo)	$0	$0

990-PF

Filed on May 10, 2014

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

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Fiscal Year Ending Dec.
2012

Revenue

$397,297

Expenses

$75,913

Net Income

$321,384

Net Assets

$496,664

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$0
Dividends	$9,216	2.3%
Sales of Assets	$388,081	97.7%
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$62,650	82.5%
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	$496,665
Total Liabilities	$1
Net Assets	$496,664

990-PF

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

PDF

Fiscal Year Ending Dec.
2011

Revenue

$237,481

Expenses

$62,200

Net Income

$175,281

Net Assets

$175,281

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$185,582	78.1%
Interest Revenue	$0
Dividends	$0
Sales of Assets	$51,899	21.9%
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$62,200	100%
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	$175,281
Total Liabilities	$0
Net Assets	$175,281

990-PF

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

PDF

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Kugelman Family Foundation

Organization summary

Type of Nonprofit

Summary charts: organization finances over time

Revenue $136k (2024)

Expenses $112k (2024)

Total Assets $421k (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

Compensation

Document Links

990-PF

Fiscal Year Ending Dec. 2014

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending Dec. 2013

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

Revenue

$136k (2024)

Expenses

$112k (2024)

Total Assets

$421k (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