Nonprofit · EIN 26-0477432
SHUGAR MAGIC FOUNDATION
Tax-exempt · PACIFICA, CA 94044
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990-PF | $133,236 | $346,791 | -$213,555 | $1,071,212 | $0 | $1,071,212 |
Financial details: 990-PF for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $0
- Dividends
- $11,964
- Interest
- $8,564
- Net gain from sales of assets
- $112,708
Expenses
- Grants and similar amounts paid
- $305,000
- Compensation of officers, directors and key employees
- $21,042
- Disbursements for charitable purposes
- $333,103
- Excise tax on investment income
- $1,661
Balance sheet and other
- Total assets, start of year
- $1,289,805
- Total assets, end of year
- $1,071,212
- Total liabilities, end of year
- $0
- Net assets, end of year
- $1,071,212
- Fair market value of assets
- $1,481,582
- Qualifying distributions
- $333,103
- Net investment income
- $133,154
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-PF for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DAVID SHUGAR 249 KENT RD, PACIFICA, CA 940443925 | EXECUTIVE DIRECTOR | 7.5 | $21,042 |
| DANIEL SHUGAR 249 KENT RD, PACIFICA, CA 940443925 | PRESIDENT | 1 | $0 |
| KATHLEEN SHUGAR 249 KENT RD, PACIFICA, CA 940443925 | CEO & SECRETARY | 1 | $0 |
| PAMELA KNIGHT 249 KENT RD, PACIFICA, CA 940443925 | DIRECTOR | 0.25 | $0 |
| DAVID HOCHSCHILD 1328 BAY VIEW PLACE, BERKELEY, CA 94807 | DIRECTOR | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 249 KENT RD, PACIFICA, CA 94044-3925
- Signed the 990-PF
- DANIEL SHUGAR, PRESIDENT
- Phone
- (650) 201-6637
- Return prepared by
- WRIGHT FORD YOUNG & CO
California records
California keeps its own records of charities and corporations. Search them by EIN 26-0477432 or by the name SHUGAR MAGIC FOUNDATION.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
What it must file and when
IRS records say it files Form 990-PF. Private foundations file every year. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-PF on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-PF on file |
IRS record
- EIN
- 26-0477432
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Private non-operating foundation
- Donations deductible (Pub 78)
- Private foundation, 30% limit
- Exempt since
- 2007
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T20)
- Assets (IRS master file)
- $1,071,212
- Income (IRS master file)
- $642,683
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2024 | $133,236 | $346,791 | $1,071,212 | IRS |
| 990-PF | December 2023 | $44,354 | $92,842 | $1,289,805 | IRS |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-PF | December 2020 | – | – | – | IRS |
| 990-PF | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 26-0477432).
Questions about SHUGAR MAGIC FOUNDATION
- What is the EIN of SHUGAR MAGIC FOUNDATION?
- The employer identification number (EIN) of SHUGAR MAGIC FOUNDATION is 26-0477432.
- Is SHUGAR MAGIC FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2007.
- Are donations to SHUGAR MAGIC FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does SHUGAR MAGIC FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of SHUGAR MAGIC FOUNDATION due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SHUGAR MAGIC FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990-PF for the year ended December 2024.
- Who are the officers and directors of SHUGAR MAGIC FOUNDATION?
- The 990-PF for the year ended December 31, 2024 lists 5 people; 1 received compensation from the organization, the highest $21,042 (DAVID SHUGAR, EXECUTIVE DIRECTOR).
- How much revenue does SHUGAR MAGIC FOUNDATION have?
- On its 990-PF for the year ended December 31, 2024 it reported revenue of $133,236, expenses of $346,791 and total assets of $1,071,212 at year end.
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