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The Kugelman Foundation Inc

Organization summary

Type of Nonprofit

Designated as a 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.

Summary charts: organization finances over time

Revenue
$277k (2024)

Expenses
$265k (2024)

Total Assets
$5.72M (2024)

Total Liabilities
$250k (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

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$276,603
Expenses
$265,119
Net Income
$11,484
Net Assets
$5,468,404
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $0
Interest Revenue $0
Dividends $266,720
96.4%
Sales of Assets $9,883
3.6%
Other Income $0
Notable Expenses Percent of Total Expenses
Charitable Disbursements $254,500
96.0%
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 $5,718,404
Total Liabilities $250,000
Net Assets $5,468,404
Compensation
Key Employees and Officers Compensation Other
Jane S Lauter (President) $0 $0
David J Foster (Vp, Treasure) $0 $0
Sarah F Ryan (Vp, Secretar) $0 $0
Jacklyn S Kugelman (Director) $0 $0
Janet Livingston (Director) $0 $0
Marsha K Kugelman (Director) $0 $0
Nancy K Mcsweeney (Director) $0 $0
Robert C Cameron (Director) $0 $0
Joshua D Cameron (Director) $0 $0
Stephen J Foster (Director) $0 $0
Caroline Ferrill Sessions (Director) $0 $0
Evelyn E Mcmahon (Director) $0 $0

Document Links

Fiscal Year Ending Dec.
2023

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$211,454
Expenses
$256,894
Net Income
-$45,440
Net Assets
$5,449,420
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $0
Interest Revenue $0
Dividends $246,907
> 100%
Sales of Assets -$35,512
Other Income $59
0.0%
Notable Expenses Percent of Total Expenses
Charitable Disbursements $246,963
96.1%
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 $5,865,749
Total Liabilities $416,329
Net Assets $5,449,420
Compensation
Key Employees and Officers Compensation Other
Jane S Lauter (President) $0 $0
David J Foster (Vp, Treasure) $0 $0
Sarah F Ryan (Vp, Secretar) $0 $0
Jacklyn S Kugelman (Director) $0 $0
Janet Livingston (Director) $0 $0
Marsha K Kugelman (Director) $0 $0
Nancy K Mcsweeney (Director) $0 $0
Robert C Cameron (Director) $0 $0
Joshua D Cameron (Director) $0 $0
Stephen J Foster (Director) $0 $0
Caroline Ferrill Sessions (Director) $0 $0
Evelyn E Mcmahon (Director) $0 $0

Document Links

Fiscal Year Ending Dec.
2022

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$223,153
Expenses
$324,278
Net Income
-$101,125
Net Assets
$5,494,860
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $0
Interest Revenue $0
Dividends $234,291
> 100%
Sales of Assets -$11,893
Other Income $755
0.3%
Notable Expenses Percent of Total Expenses
Charitable Disbursements $313,978
96.8%
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 $5,827,689
Total Liabilities $332,829
Net Assets $5,494,860
Compensation
Key Employees and Officers Compensation Other
Jane S Lauter (President) $0 $0
David J Foster (Vp, Treasure) $0 $0
Sarah F Ryan (Vp, Secretar) $0 $0
Jacklyn S Kugelman (Director) $0 $0
Janet Livingston (Director) $0 $0
Marsha K Kugelman (Director) $0 $0
Nancy K Mcsweeney (Director) $0 $0
Robert C Cameron (Director) $0 $0
Joshua D Cameron (Director) $0 $0
Stephen J Foster (Director) $0 $0
Caroline Ferrill Sessions (Director) $0 $0
Evelyn E Mcmahon (Director) $0 $0

Document Links

Fiscal Year Ending Dec.
2021

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$237,139
Expenses
$306,989
Net Income
-$69,850
Net Assets
$5,595,985
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $0
Interest Revenue $0
Dividends $249,233
> 100%
Sales of Assets -$12,113
Other Income $19
0.0%
Notable Expenses Percent of Total Expenses
Charitable Disbursements $297,888
97.0%
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 $5,785,985
Total Liabilities $190,000
Net Assets $5,595,985
Compensation
Key Employees and Officers Compensation Other
Jane S Lauter (President) $0 $0
David J Foster (Vp, Treasure) $0 $0
Sarah F Ryan (Vp, Secretar) $0 $0
Jacklyn S Kugelman (Director) $0 $0
Janet Livingston (Director) $0 $0
Marsha K Kugelman (Director) $0 $0
Nancy K Mcsweeney (Director) $0 $0
Robert C Cameron (Director) $0 $0
Joshua D Cameron (Director) $0 $0
Stephen J Foster (Director) $0 $0
Caroline Ferrill Sessions (Director) $0 $0
Evelyn E Mcmahon (Director) $0 $0

Document Links

Fiscal Year Ending Dec.
2020

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$224,583
Expenses
$310,309
Net Income
-$85,726
Net Assets
$5,665,835
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $0
Interest Revenue $0
Dividends $226,267
> 100%
Sales of Assets $0
Other Income $85
0.0%
Notable Expenses Percent of Total Expenses
Charitable Disbursements $300,364
96.8%
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 $5,935,835
Total Liabilities $270,000
Net Assets $5,665,835
Compensation
Key Employees and Officers Compensation Other
Jane S Lauter (President) $0 $0
David J Foster (Vp, Treasure) $0 $0
Sarah F Ryan (Vp, Secretar) $0 $0
Jacklyn S Kugelman (Director) $0 $0
Janet Livingston (Director) $0 $0
Marsha K Kugelman (Director) $0 $0
Nancy K Mcsweeney (Director) $0 $0
Robert C Cameron (Director) $0 $0
Joshua D Cameron (Director) $0 $0
Stephen J Foster (Director) $0 $0
Caroline Ferrill Sessions (Director) $0 $0
Evelyn E Mcmahon (Director) $0 $0

Document Links

Fiscal Year Ending Dec.
2019

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$256,303
Expenses
$293,107
Net Income
-$36,804
Net Assets
$5,751,561
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $0
Interest Revenue $0
Dividends $248,659
97.0%
Sales of Assets $5,267
2.1%
Other Income $2,377
0.9%
Notable Expenses Percent of Total Expenses
Charitable Disbursements $277,120
94.5%
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 $6,301,561
Total Liabilities $550,000
Net Assets $5,751,561
Compensation
Key Employees and Officers Compensation Other
Jane S Lauter (President) $0 $0
David J Foster (Vp, Treasure) $0 $0
Sarah F Ryan (Vp, Secretar) $0 $0
Jacklyn S Kugelman (Director) $0 $0
Janet Livingston (Director) $0 $0
Marsha K Kugelman (Director) $0 $0
Nancy K Mcsweeney (Director) $0 $0
Robert C Cameron (Director) $0 $0
Joshua D Cameron (Director) $0 $0
Stephen J Foster (Director) $0 $0
Caroline Ferrill Sessions (Director) $0 $0
Evelyn E Mcmahon (Director) $0 $0

Document Links

Fiscal Year Ending Dec.
2018

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$171,267
Expenses
$297,369
Net Income
-$126,102
Net Assets
$5,788,365
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $0
Interest Revenue $0
Dividends $252,606
> 100%
Sales of Assets -$84,139
Other Income $2,800
1.6%
Notable Expenses Percent of Total Expenses
Charitable Disbursements $275,900
92.8%
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 $6,238,365
Total Liabilities $450,000
Net Assets $5,788,365
Compensation
Key Employees and Officers Compensation Other
Jane S Lauter (President) $0 $0
David J Foster (Vp, Treasure) $0 $0
Sarah F Ryan (Secretary) $0 $0
Jacklyn S Kugelman (Director) $0 $0
Janet Kugelman (Director) $0 $0
Marsha K Kugelman (Director) $0 $0
Nancy K Mcsweeney (Director) $0 $0
Robert C Cameron (Director) $0 $0
Joshua D Cameron (Director) $0 $0
Stephen J Foster (Director) $0 $0
Caroline Ferrill Sessions (Director) $0 $0
Evelyn E Mcmahon (Director) $0 $0

Document Links

Fiscal Year Ending Dec.
2017

No Extracted Financial Data

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

Document Links

Fiscal Year Ending Dec.
2016

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$320,767
Expenses
$258,366
Net Income
$62,401
Net Assets
$5,934,867
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $0
Interest Revenue $0
Dividends $282,968
88.2%
Sales of Assets $35,797
11.2%
Other Income $2,002
0.6%
Notable Expenses Percent of Total Expenses
Charitable Disbursements $244,448
94.6%
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 $5,934,867
Total Liabilities $0
Net Assets $5,934,867
Compensation
Key Employees and Officers Compensation Other
Jane S Kugelman (Chairman/President) $0 $0
Jacklyn S Kugelman (Director/Secretary) $0 $0
Janet Livingston (Director) $0 $0
Nancy Mcsweeney (Director) $0 $0
Marsha Cameron Kugelman (Director) $0 $0
David Jack Foster (Director/Treasurer) $0 $0

Document Links

Fiscal Year Ending Dec.
2015

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$291,739
Expenses
$304,570
Net Income
-$12,831
Net Assets
$5,872,466
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $0
Interest Revenue $0
Dividends $288,494
98.9%
Sales of Assets $358
0.1%
Other Income $2,887
1.0%
Notable Expenses Percent of Total Expenses
Charitable Disbursements $288,236
94.6%
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 $5,872,466
Total Liabilities $0
Net Assets $5,872,466
Compensation
Key Employees and Officers Compensation Other
Jane S Kugelman (Chairman/President) $0 $0
Jacklyn K Mcmahon (Director/Secretary) $0 $0
Janet Livingston (Director) $0 $0
Nancy Mcsweeney (Director) $0 $0
Marsha Cameron Kugelman (Director) $0 $0
Robert C Cameron (Director) $0 $0
David Jack Foster (Director/Treasurer) $0 $0

Document Links

Fiscal Year Ending Dec.
2014

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$330,399
Expenses
$359,894
Net Income
-$29,495
Net Assets
$5,885,297
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $0
Interest Revenue $0
Dividends $318,548
96.4%
Sales of Assets $7,461
2.3%
Other Income $4,390
1.3%
Notable Expenses Percent of Total Expenses
Charitable Disbursements $340,287
94.6%
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 $5,885,297
Total Liabilities $0
Net Assets $5,885,297
Compensation
Key Employees and Officers Compensation Other
Jane S Kugelman (Chairman/President) $0 $0
Jacklyn K Mcmahon (Director/Secretary) $0 $0
Janet Livingston (Director) $0 $0
Nancy Mcsweeney (Director) $0 $0
Marsha Cameron Kugelman (Director) $0 $0
Robert C Cameron (Director) $0 $0
David Jack Foster (Director/Treasurer) $0 $0

Document Links

Fiscal Year Ending Dec.
2013

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$1,483,836
Expenses
$334,380
Net Income
$1,149,456
Net Assets
$5,914,791
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $1,151,614
77.6%
Interest Revenue $30
0.0%
Dividends $280,296
18.9%
Sales of Assets $47,510
3.2%
Other Income $4,386
0.3%
Notable Expenses Percent of Total Expenses
Charitable Disbursements $315,298
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 $5,914,791
Total Liabilities $0
Net Assets $5,914,791
Compensation
Key Employees and Officers Compensation Other
Jane S Kugelman (Chairman/President) $0 $0
Jacklyn K Mcmahon (Director/Secretary) $0 $0
Janet Livingston (Director) $0 $0
Nancy Mcsweeney (Director) $0 $0
Marsha Cameron Kugelman (Director) $0 $0
Robert C Cameron (Director) $0 $0
David Jack Foster (Director/Treasurer) $0 $0

Document Links

Fiscal Year Ending Dec.
2012

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$284,963
Expenses
$310,366
Net Income
-$25,403
Net Assets
$4,765,334
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $0
Interest Revenue $34
0.0%
Dividends $270,134
94.8%
Sales of Assets $10,309
3.6%
Other Income $4,486
1.6%
Notable Expenses Percent of Total Expenses
Charitable Disbursements $289,700
93.3%
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 $4,765,335
Total Liabilities $1
Net Assets $4,765,334

Document Links

Fiscal Year Ending Dec.
2011

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$402,082
Expenses
$291,087
Net Income
$110,995
Net Assets
$4,792,770
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $200,000
49.7%
Interest Revenue $37
0.0%
Dividends $289,294
71.9%
Sales of Assets $0
Other Income $2,572
0.6%
Notable Expenses Percent of Total Expenses
Charitable Disbursements $277,600
95.4%
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 $4,792,771
Total Liabilities $1
Net Assets $4,792,770

Document Links

Fiscal Year Ending Dec.
2010

No Extracted Financial Data

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

Document Links

Fiscal Year Ending Dec.
2009

No Extracted Financial Data

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

Document Links

Fiscal Year Ending Dec.
2008

No Extracted Financial Data

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

Document Links

Fiscal Year Ending Dec.
2007

No Extracted Financial Data

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

Document Links

Fiscal Year Ending Dec.
2006

No Extracted Financial Data

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

Document Links

Fiscal Year Ending Dec.
2005

No Extracted Financial Data

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

Document Links

Fiscal Year Ending Dec.
2004

No Extracted Financial Data

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

Document Links

Fiscal Year Ending Dec.
2003

No Extracted Financial Data

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

Document Links

Fiscal Year Ending Dec.
2002

No Extracted Financial Data

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

Document Links

Fiscal Year Ending Dec.
2001

No Extracted Financial Data

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

Document Links

About This Data

What Is This Data?

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

The summary data contains information processed by the IRS during the 2012-2019 calendar years; this generally consists of filings for the 2011-2018 fiscal years, but may include older records. This data release includes only a subset of what can be found in the full Form 990s.

In addition to the raw summary data, we link to PDFs and digital copies of full Form 990 documents wherever possible. This consists of separate releases by the IRS of Form 990 documents processed by the agency, which we update regularly.

We also link to copies of audits nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year since 2016. These audits are copied from the Federal Audit Clearinghouse.

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Every organization that has been recognized as tax exempt by the IRS has to file Form 990 every year, unless they make less than $200,000 in revenue and have less than $500,000 in assets, in which case they have to file form 990-EZ. Organizations making less than $50,000 don’t have to file either form but do have to let the IRS they’re still in business via a Form 990N "e-Postcard."

Nonprofit Explorer has organizations claiming tax exemption in each of the 27 subsections of the 501(c) section of the tax code, and which have filed a Form 990, Form 990EZ or Form 990PF. Taxable trusts and private foundations that are required to file a form 990PF are also included. Small organizations filing a Form 990N "e-Postcard" are not included in this data.

Types of Nonprofits

There are 27 nonprofit designations based on the numbered subsections of section 501(c) of the tax code. See the list »

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