Daniel G Calugar Foundation FY2023 filing

Tax-deductible

Las Vegas, NV501(c)(3)Foundations & GrantmakersEIN 30-6215778Revenue $40K in FY2023

On file with the IRS1 Hughes Center Dr Unit 1404, 89169-6717 · Las Vegas, NVTax-exempt since Sep 2010Private non-operating foundation

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501(c)(3) charity; gifts are tax-deductible.
Status: IRS Pub. 78

Before you give

FY2023 · Form 990-PFIndependent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
IRS Pub. 78
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990-PF
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average surplus $130 a year · under 1% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
990-PF Pt I · 5 filings
Cash reserves
13 mo
of spending, in cash
Looks good: 12.6 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
990-PF Pt II
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$40K
×40000 vs prior year
Spent
$20K
Net assets
$21K
By yearFY2021–FY2025
Revenue
$40K
FY2023▲ ×40000
Tap a bar for its year
Revenue by fiscal year
FY2021$0
FY2022$1
FY2023$40K
FY2024$95K
FY2025$66K
Expenses
$20K
FY2023
Tap a bar for its year
Expenses by fiscal year
FY2021$0
FY2022$0
FY2023$20K
FY2024$100K
FY2025$80K
Net assets
$21K
FY2023▲ ×21
Tap a bar for its year
Net assets by fiscal year
FY2021$1K
FY2022$1K
FY2023$21K
FY2024$16K
FY2025$2K

From the FY2023 Form 990 · see the original

990 PDF Claim
You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Exemption reinstated. Listed in IRS Pub. 78 (as of October 2026). Latest filing on record: FY2025. IRS ruling in Sep 2010.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

What each dollar paid for.

Grants & contributions paid 100% · $20K

Form 990 Part IX, line 25. Every line is in By the numbers.

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Who runs it and what they're paid

1 person listed on the 990-PF.

Part VII, Section A · reportable compensation
Sole Trustee
$0Pt VII · Sec A
See Daniel G Calugar Foundation executive salaries →

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Programs and updates

A private foundation based in Las Vegas, NV.

Questions for Daniel G Calugar Foundation

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Provided by the organization

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Grants and how to apply

Who it funds, and how to ask.

Who They Fund

Part XV · grants paid · 8 grants · $80K · 2025–2025
Individual RecipientFY2025$10,000
Steven Shen Tuition Scholarship IdFY2025$10,000
Tyler Clair Tuition Scholarship IdFY2025$10,000
Individual RecipientFY2025$10,000
Individual RecipientFY2025$10,000
Individual RecipientFY2025$10,000
Charles Miller Scholarship Id 93115FY2025$10,000
Orion Rea Tuition Scholarship Id 36FY2025$10,000

Grantmaking Profile

Patterns in foundation giving
Average grantPart XV$10K
Median grantPart XV$10K
Largest grantPart XV$10K

By the numbers

The FY2023 990-PF, line by line.

1The main four
Money in
$40K
Gifts and grants$40K
Money out
$20K
Grants paid$20K
Owns and owes
$21K
net assets
Cash and savings$21K
Total assets$21K
Liabilities$0
People
1
listed
Paid0
2In more detail
Revenue in detail
Gifts and grants$40K
Total revenue$40K
Assets in detailEnd of year
Cash and savings together$21K
Total assets$21K
Liabilities$0
Net assets$21K
Operations
Fiscal year endsDecember

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $66K$80K−$14K$2K 990 PDF
FY2024 $95K$100K−$5K$16K 990 PDF
FY2023 Viewing $40K$20K$20K$21K 990 PDF
FY2022 $1$0$1$1K 990 PDF
FY2021 $0$0$0$1K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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