Nonprofit · EIN 59-6177695
THE KUGELMAN FOUNDATION INC
Tax-exempt · PENSACOLA, FL 32503
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $327,854 | $248,876 | $78,978 | $5,749,379 | $250,000 | $5,499,379 |
| December 31, 2024 | 990-PF | $276,603 | $265,119 | $11,484 | $5,718,404 | $250,000 | $5,468,404 |
| December 31, 2023 | 990-PF | $211,454 | $256,894 | -$45,440 | $5,865,749 | $416,329 | $5,449,420 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Dividends
- $277,587
- Net gain from sales of assets
- $50,267
Expenses
- Grants and similar amounts paid
- $237,500
- Compensation of officers, directors and key employees
- $0
- Disbursements for charitable purposes
- $237,500
- Excise tax on investment income
- $4,463
Balance sheet and other
- Total assets, start of year
- $5,718,404
- Total assets, end of year
- $5,749,379
- Total liabilities, end of year
- $250,000
- Net assets, end of year
- $5,499,379
- Fair market value of assets
- $5,705,202
- Qualifying distributions
- $237,500
- Net investment income
- $327,854
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, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JANE S LAUTER 1424 E LAKEVIEW AVE, PENSACOLA, FL 32503 | PRESIDENT | 0 | $0 |
| DAVID J FOSTER 2400 TRONJO CIRCLE, PENSACOLA, FL 32503 | VP, TREASURER | 0 | $0 |
| SARAH F RYAN 3720 MCCLELLAN RD, PENSACOLA, FL 32503 | VP, SECRETARY | 0 | $0 |
| JACKLYN S KUGELMAN 1315 E LAKEVIEW AVENUE, PENSACOLA, FL 32503 | DIRECTOR | 0 | $0 |
| JANET LIVINGSTON 1601 E LAKEVIEW AVE, PENSACOLA, FL 32503 | DIRECTOR | 0 | $0 |
| MARSHA K KUGELMAN 412 E ZARAGOZA ST, PENSACOLA, FL 32502 | DIRECTOR | 0 | $0 |
| NANCY K MCSWEENEY 4005 STEPHENS MILL RUN NE, ATLANTA, GA 30342 | DIRECTOR | 0 | $0 |
| ROBERT C CAMERON 1305 WEATHERSTONE WAY NE, ATLANTA, GA 30324 | DIRECTOR | 0 | $0 |
| JOSHUA D CAMERON 412 E ZARAGOZA ST, PENSACOLA, FL 32502 | DIRECTOR | 0 | $0 |
| STEPHEN J FOSTER 908 UPPER REACH DRIVE, WILMINGTON, NC 28409 | DIRECTOR | 0 | $0 |
| CAROLINE FERRILL SESSIONS 1390 STRATFIELD CIR NE, BROOKHAVEN, GA 30319 | DIRECTOR | 0 | $0 |
| EVELYN E MCMAHON 3782 MONTFORD DR, CHAMBLEE, GA 30341 | DIRECTOR | 0 | $0 |
990-PF for the year ended December 31, 2024: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JANE S LAUTER 1424 E LAKEVIEW AVE, PENSACOLA, FL 32503 | PRESIDENT | 0 | $0 |
| DAVID J FOSTER 2400 TRONJO CIRCLE, PENSACOLA, FL 32503 | VP, TREASURE | 0 | $0 |
| SARAH F RYAN 3720 MCCLELLAN RD, PENSACOLA, FL 32503 | VP, SECRETAR | 0 | $0 |
| JACKLYN S KUGELMAN 1315 E LAKEVIEW AVENUE, PENSACOLA, FL 32503 | DIRECTOR | 0 | $0 |
| JANET LIVINGSTON 1601 E LAKEVIEW AVE, PENSACOLA, FL 32503 | DIRECTOR | 0 | $0 |
| MARSHA K KUGELMAN 412 E ZARAGOZA ST, PENSACOLA, FL 32502 | DIRECTOR | 0 | $0 |
| NANCY K MCSWEENEY 4005 STEPHENS MILL RUN NE, ATLANTA, GA 30342 | DIRECTOR | 0 | $0 |
| ROBERT C CAMERON 1305 WEATHERSTONE WAY NE, ATLANTA, GA 30324 | DIRECTOR | 0 | $0 |
| JOSHUA D CAMERON 412 E ZARAGOZA ST, PENSACOLA, FL 32502 | DIRECTOR | 0 | $0 |
| STEPHEN J FOSTER 908 UPPER REACH DRIVE, WILMINGTON, NC 28409 | DIRECTOR | 0 | $0 |
| CAROLINE FERRILL SESSIONS 1390 STRATFIELD CIR NE, BROOKHAVEN, GA 30319 | DIRECTOR | 0 | $0 |
| EVELYN E MCMAHON 3782 MONTFORD DR, CHAMBLEE, GA 30341 | DIRECTOR | 0 | $0 |
990-PF for the year ended December 31, 2023: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JANE S LAUTER 1424 E LAKEVIEW AVE, PENSACOLA, FL 32503 | PRESIDENT | 0 | $0 |
| DAVID J FOSTER 2400 TRONJO CIRCLE, PENSACOLA, FL 32503 | VP, TREASURE | 0 | $0 |
| SARAH F RYAN 3720 MCCLELLAN RD, PENSACOLA, FL 32503 | VP, SECRETAR | 0 | $0 |
| JACKLYN S KUGELMAN 1315 E LAKEVIEW AVENUE, PENSACOLA, FL 32503 | DIRECTOR | 0 | $0 |
| JANET LIVINGSTON 1601 E LAKEVIEW AVE, PENSACOLA, FL 32503 | DIRECTOR | 0 | $0 |
| MARSHA K KUGELMAN 412 E ZARAGOZA ST, PENSACOLA, FL 32502 | DIRECTOR | 0 | $0 |
| NANCY K MCSWEENEY 4005 STEPHENS MILL RUN NE, ATLANTA, GA 30342 | DIRECTOR | 0 | $0 |
| ROBERT C CAMERON 1305 WEATHERSTONE WAY NE, ATLANTA, GA 30324 | DIRECTOR | 0 | $0 |
| JOSHUA D CAMERON 412 E ZARAGOZA ST, PENSACOLA, FL 32502 | DIRECTOR | 0 | $0 |
| STEPHEN J FOSTER 908 UPPER REACH DRIVE, WILMINGTON, NC 28409 | DIRECTOR | 0 | $0 |
| CAROLINE FERRILL SESSIONS 1390 STRATFIELD CIR NE, BROOKHAVEN, GA 30319 | DIRECTOR | 0 | $0 |
| EVELYN E MCMAHON 3782 MONTFORD DR, ATLANTA, GA 30341 | DIRECTOR | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 1424 E LAKEVIEW AVE, PENSACOLA, FL 32503-5330
- In care of
- % BLOOMER GERI CPAS
- Signed the 990-PF
- DAVID J FOSTER, VP, TREASURER
- Phone
- (850) 748-8482
- Website
- WWW.KUGELMANFOUNDATION.ORG
- Return prepared by
- SALTMARSH CLEAVELAND AND GUND
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 | 990-PF 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
- 59-6177695
- 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
- 1966
- Accounting year ends
- December
- Files
- Form 990-PF
- Assets (IRS master file)
- $5,749,379
- Income (IRS master file)
- $327,854
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $327,854 | $248,876 | $5,749,379 | IRS |
| 990-PF | December 2024 | $276,603 | $265,119 | $5,718,404 | IRS |
| 990-PF | December 2023 | $211,454 | $256,894 | $5,865,749 | 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 59-6177695).
Questions about THE KUGELMAN FOUNDATION INC
- What is the EIN of THE KUGELMAN FOUNDATION INC?
- The employer identification number (EIN) of THE KUGELMAN FOUNDATION INC is 59-6177695.
- Is THE KUGELMAN FOUNDATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1966.
- Are donations to THE KUGELMAN FOUNDATION INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does THE KUGELMAN FOUNDATION INC file?
- Form 990-PF. Private foundations file every year.
- When is the next return of THE KUGELMAN FOUNDATION INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did THE KUGELMAN FOUNDATION INC last file with the IRS?
- The latest return in the IRS public files is the 990-PF for the year ended December 2025.
- Who are the officers and directors of THE KUGELMAN FOUNDATION INC?
- The 990-PF for the year ended December 31, 2025 lists 12 people; 0 received compensation from the organization.
- How much revenue does THE KUGELMAN FOUNDATION INC have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $327,854, expenses of $248,876 and total assets of $5,749,379 at year end.
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