D EUGENE AND BONNIE L NUGENT FOUNDATION INC: Form 990PF, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
D EUGENE AND BONNIE L NUGENT FOUNDATION INC (EIN 83-0858802)
Tax period
2025-01-01 to 2025-12-31
Filed
2026-05-11
IRS object ID
202631319349103523
Schema version
2025v4.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2026-05-11T14:55:53-04:00ReturnTs
Tax Period End2025-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN410941592PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1MAIR & ASSOCIATES PLLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line13570 LEXINGTON AVE N STE 300AddressLine1Txt
CitySAINT PAULCityNm
State AbbreviationMNStateAbbreviationCd
ZIP55126ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2025-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN830858802EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1D EUGENE AND BONNIE L NUGENTBusinessNameLine1Txt
Business Name Line2FOUNDATION INCBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlDEUGBusinessNameControlTxt
Phone2394344927PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11395 PANTHER LANE SUITE 300AddressLine1Txt
CityNAPLESCityNm
State AbbreviationFLStateAbbreviationCd
ZIP34109ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDALE NUGENTPersonNm
Person TitleTREASURERPersonTitleTxt
Phone2394344927PhoneNum
Signature2026-05-07SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonBRUCE S MAIRPreparerPersonNm
PTINP00204666PTIN
Phone6514821698PhoneNum
Preparation2026-05-11PreparationDt
FieldValueIRS element (for citing)
Tax2025TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$6,655,038FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$818,414ContriRcvdRevAndExpnssAmt
Interest On Sav Rev And Expnss$46,990InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$46,990InterestOnSavNetInvstIncmAmt
Dividends Rev And Expnss$133,073DividendsRevAndExpnssAmt
Dividends Net Invst Incm$133,073DividendsNetInvstIncmAmt
Net Gain Sale Ast Rev And Expnss$130,925NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$130,925GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$130,925CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss$1,129,402TotalRevAndExpnssAmt
Total Net Invst Incm$310,988TotalNetInvstIncmAmt
Legal Fees Rev And Expnss$200LegalFeesRevAndExpnssAmt
Legal Fees Dsbrs Chrtbl$200LegalFeesDsbrsChrtblAmt
Accounting Fees Rev And Expnss$3,035AccountingFeesRevAndExpnssAmt
Accounting Fees Chrtbl Prps$3,035AccountingFeesChrtblPrpsAmt
Taxes Rev And Expnss$4,289TaxesRevAndExpnssAmt
Taxes Net Invst Incm$2,754TaxesNetInvstIncmAmt
Other Expenses Rev And Expnss$34,922OtherExpensesRevAndExpnssAmt
Other Expenses Net Invst Incm$34,912OtherExpensesNetInvstIncmAmt
Other Expenses Dsbrs Chrtbl$10OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$42,446TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$37,666TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$3,245TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$375,000ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$375,000ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$417,446TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$37,666TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$378,245TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$711,956ExcessRevenueOverExpensesAmt
Net Investment Income$273,322NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Other Investments BOY$4,837,060OtherInvestmentsBOYAmt
Other Investments EOY$5,549,016OtherInvestmentsEOYAmt
Other Investments EOYFMV$6,655,038OtherInvestmentsEOYFMVAmt
Total Assets BOY$4,837,060TotalAssetsBOYAmt
Total Assets EOY$5,549,016TotalAssetsEOYAmt
Total Assets EOYFMV$6,655,038TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY$4,837,060NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY$5,549,016NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances BOY$4,837,060TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$5,549,016TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$4,837,060TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$5,549,016TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$4,837,060TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$711,956ExcessRevenueOverExpensesAmt
Subtotal$5,549,016SubtotalAmt
Tot Net Ast Or Fund Balances EOY$5,549,016TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

FieldValueIRS element (for citing)
Capital Gain Net Income$130,925CapitalGainNetIncomeAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$3,799InvestmentIncomeExciseTaxAmt
Subtotal$3,799SubtotalAmt
Tax Based On Investment Income$3,799TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx$2,800EstimatedPlusOvpmtIncmTxAmt
Total Payments And Credits$2,800TotalPaymentsAndCreditsAmt
Tax Due$999TaxDueAmt

Statements Regarding Acty StatementsRegardingActyGrp

FieldValueIRS element (for citing)
Legislative Political ActyfalseLegislativePoliticalActyInd
More Than100 SpentfalseMoreThan100SpentInd
Form1120 POL FiledfalseForm1120POLFiledInd
Activities Not Previously RptfalseActivitiesNotPreviouslyRptInd
Changes To Articles Or BylawsfalseChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Organization Dissolved EtcfalseOrganizationDissolvedEtcInd
Section508e Rqr SatisfiedfalseSection508eRqrSatisfiedInd
At Least5000 In AssetsYes (true)AtLeast5000InAssetsInd
Org Report Or Register StateFLOrgReportOrRegisterStateCd
Form990 PF Filed With Atty GenYes (true)Form990PFFiledWithAttyGenInd
Private Operating FoundationfalsePrivateOperatingFoundationInd
New Substantial ContributorsfalseNewSubstantialContributorsInd
Own Controlled EntityfalseOwnControlledEntityInd
Donor Advised FundfalseDonorAdvisedFundInd
Comply With Public Insp RqrYes (true)ComplyWithPublicInspRqrInd
Website AddressN/AWebsiteAddressTxt
Individual With BooksROBERT BULLOCHIndividualWithBooksNm
Phone2394344927PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line11395 PANTHER LANE SUITE 300AddressLine1Txt
CityNAPLESCityNm
State AbbreviationFLStateAbbreviationCd
ZIP34109ZIPCd
FieldValueIRS element (for citing)
Foreign Accounts QuestionfalseForeignAccountsQuestionInd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

FieldValueIRS element (for citing)
Sale Or Exch Disqualified PrsnfalseSaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified PrsnfalseBrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified PrsnfalseFurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified PrsnfalsePayCompDisqualifiedPrsnInd
Transfer Ast Disqualified PrsnfalseTransferAstDisqualifiedPrsnInd
Payment To Government OfficialfalsePaymentToGovernmentOfficialInd
Uncorrected Prior ActsfalseUncorrectedPriorActsInd
Undistributed Income PYfalseUndistributedIncomePYInd
Business HoldingsfalseBusinessHoldingsInd
Jeopardy InvestmentsfalseJeopardyInvestmentsInd
Uncorrected PY Jeopardy InvstfalseUncorrectedPYJeopardyInvstInd
Influence LegislationfalseInfluenceLegislationInd
Influence ElectionfalseInfluenceElectionInd
Grants To IndividualsfalseGrantsToIndividualsInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Noncharitable PurposefalseNoncharitablePurposeInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (4 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
CYNTHIA N HART
951 HOMESTEAD LANECHANHASSENMN55317PRESIDENT1.00$0$0$0
DALE NUGENT
2734 STINSON PARKWAYMINNEAPOLISMN55418TREASURER1.00$0$0$0
JOHN HART
951 HOMESTEAD LANECHANHASSENMN55317SECRETARY1.00$0$0$0
ELIZABETH NUGENT
2734 STINSON PARKWAYMINNEAPOLISMN55418ASSISTANT SE1.00$0$0$0
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

FieldValueIRS element (for citing)
Description1N/ADescription1Txt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$5,510,507AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$623,763AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$6,134,270TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast$6,134,270AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$92,014CashDeemedCharitableAmt
Net Vl Noncharitable Assets$6,042,256NetVlNoncharitableAssetsAmt
Minimum Investment Return$302,113MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$302,113MinimumInvestmentReturnAmt
Tax Based On Investment Income$3,799TaxBasedOnInvestmentIncomeAmt
Total Tax$3,799TotalTaxAmt
Distributable Before Adj$298,314DistributableBeforeAdjAmt
Distributable Before Ded$298,314DistributableBeforeDedAmt
Distributable As Adjusted$298,314DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$378,245ExpensesAndContributionsAmt
Qualifying Distributions$378,245QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$298,314DistributableAsAdjustedAmt
Undistributed Income PY$54,167UndistributedIncomePYAmt
Qualifying Distributions$378,245QualifyingDistributionsAmt
Applied To Year1$54,167AppliedToYear1Amt
Applied To Current Year$298,314AppliedToCurrentYearAmt
Remaining Distri From Corpus$25,764RemainingDistriFromCorpusAmt
Total Corpus$25,764TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr$25,764ExcessDistriCyovToNextYrAmt
Excess From Current Year$25,764ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

Application Submission Info ApplicationSubmissionInfoGrp

FieldValueIRS element (for citing)
Recipient PersonDALE NUGENTRecipientPersonNm

Recipient US Address RecipientUSAddress

FieldValueIRS element (for citing)
Address Line11395 PANTHER LANE SUITE 300AddressLine1Txt
CityNAPLESCityNm
State AbbreviationFLStateAbbreviationCd
ZIP34109ZIPCd
FieldValueIRS element (for citing)
Recipient Phone6127436180RecipientPhoneNum
Recipient Email AddressDALENUGENT@AOL.COMRecipientEmailAddressTxt
Form And Info And MaterialsN/AFormAndInfoAndMaterialsTxt
Submission DeadlinesN/ASubmissionDeadlinesTxt
Restrictions On AwardsN/ARestrictionsOnAwardsTxt

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (9 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusCdGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmtAddress Line2RecipientUSAddress/AddressLine2Txt
GREAT NORTH INNOCENSE PROJECT
229 19TH AVE S SUITE 285MINNEAPOLISMN55455NONEPCGENERAL USE$45,000
TUNNEL TO TOWERS FOUNDATION
2361 HYLAN BLVDSTATEN ISLANDNY10306NONEPCGENERAL USE$45,000
NAMI MINNESOTA
1919 UNIVERSITY AVE WST PAULMN55104NONEPCGENERAL USE$45,000SUITE 400
JEREMIAH PROGRAM OF MINNEAPOLIS
1510 LAUREN AVEMINNEAPOLISMN55403NONEPCGENERAL USE$45,000
GUILD
122 WABASHA ST S STE 400ST PAULMN55107NONEPCGENERAL USE$45,000
PACER CENTER INC
8161 NORMANDALE BLVDMINNEAPOLISMN55437NONEPCGENERAL USE$30,000
BRAIN & BEHAVIOR RESEARCH
747 THIRD AVE 33RD FLOORNEW YORKNY10017NONEPCGENERAL USE$30,000
MID-MN LEGAL AID
111 N FIFTH ST STE 100MINNEAPOLISMN55403NONEPCGENERAL USE$45,000
BREAKING FREE
770 UNIVERSITY AVE WST PAULMN55104NONEPCGENERAL USE$45,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$375,000TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$46,990RelatedOrExemptFunctionIncmAmt

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$133,073RelatedOrExemptFunctionIncmAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$130,925RelatedOrExemptFunctionIncmAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$310,988RelatedOrExemptFunctionIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$310,988TotalIncomeProducingActyAmt

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

FieldValueIRS element (for citing)
Trnsfr Of Cash To Nonchrtbl EOfalseTrnsfrOfCashToNonchrtblEOInd
Trnsfr Other Asset Nonchrtbl EOfalseTrnsfrOtherAssetNonchrtblEOInd
Sales Or Exchanges Of AssetsfalseSalesOrExchangesOfAssetsInd
Purchase Of Assets Nonchrtbl EOfalsePurchaseOfAssetsNonchrtblEOInd
Rental Of Facilities Oth AssetsfalseRentalOfFacilitiesOthAssetsInd
Reimbursement ArrangementsfalseReimbursementArrangementsInd
Loans Or Loan GuaranteesfalseLoansOrLoanGuaranteesInd
Performance Of Services EtcfalsePerformanceOfServicesEtcInd
Sharing Of Facilities EtcfalseSharingOfFacilitiesEtcInd
Relationships Nonchrtbl EOfalseRelationshipsNonchrtblEOInd

Schedule B IRS990ScheduleB

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
General RuleYes (X)GeneralRuleInd

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
Contributor1ContributorNum
Contributor PersonNUGENT CHARITABLE LEAD ANNUITY TRUSContributorPersonNm

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line11395 PANTHER LANE SUITE 300AddressLine1Txt
CityNAPLESCityNm
State AbbreviationFLStateAbbreviationCd
ZIP34109ZIPCd
FieldValueIRS element (for citing)
Total Contributions$818,414TotalContributionsAmt
Person ContributionYes (X)PersonContributionInd

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail (2 entries)

CategoryCategoryTxtAmtAmtDisbursements Charitable PrpsDisbursementsCharitablePrpsAmt
TAX PREP FEES$2,585$2,585
TAX PREP FEES-US BANK$450$450

Investments Other Schedule2 InvestmentsOtherSchedule2

Investments Other InvestmentsOtherGrp (3 entries)

Category Or ItemCategoryOrItemTxtListed At Cost Or FMVListedAtCostOrFMVCdBook ValueBookValueAmtEOYFMVEOYFMVAmt
US BANK 080023872200AT COST$5,544,954$6,650,976
US BANK-DIVIDENDS RECIEVABLEAT COST$3,232$3,232
US BANK-PREPAID ACCRUED INTERESTAT COST$830$830

Legal Fees Schedule LegalFeesSchedule

Legal Fees LegalFeesGrp

FieldValueIRS element (for citing)
CategoryBULLOCH & TAYLOR PLLCCategoryTxt
Legal Fees$200LegalFeesAmt
Disbursements Charitable Prps$200DisbursementsCharitablePrpsAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (4 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtNet Investment IncomeNetInvestmentIncomeAmtDisbursements Charitable PrpsDisbursementsCharitablePrpsAmt
EXPENSES
ACCOUNT MANAGEMENT FEES-US BA$35,447$35,447
LESS: TRUSTEE FEE REFUND-$535-$535
MISCELLANEOUS EXPENSES$10$10

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail (2 entries)

CategoryCategoryTxtAmtAmtNet Investment IncomeNetInvestmentIncomeAmt
FOREIGN TAXES$2,754$2,754
FEDERAL EXCISE TAX$1,535

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